Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charity Registration No. 265815 IY BSP British Society of Periodontology and Implant Dentistry
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Professor Nlcola Wesl President 2025 Professor Philip Preshaw Past President Professor Luigi Nibali Honorary Secretary Dr lan Dunn Honoyary Treasurer Dr Paul Baker President Elect 2026 Professor Shauna Culshaw President Elect 2027 Dr William M¢Laughlin Senior Vice President DrAlexander Pollard Honorary Editor Dr Viren Vithlani Commercial Liaison Officer Appointed 1 January 2025 Appointed 1 January 2025 Appointed 1 January 2025 Chartty number 265815 Principal address POBox261 Liverpool L25 6WP Independenl examlner Colin Whitehead FCA, MAAT, BAIHONSI Azels Audit Services Ltd Cartton House Bradford BD14NS Bankers Bank of Scotland 33 Old Broad Street London BX2 1LY CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY CONTENTS Page Trustees report 1- 11 Independent examiner's repcirt 13 Statement of financial activities 14 Balance sheet 15 Notes lo the accounts 16-27
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 1.0 Introduction The Trustees present their report and financial stslemènls for the year ended 31 December 2Q125. Thé accounts have been prepared in accordance wlh the accoLfnling policies set out in note 110 the a¢¢ounls and comply with the Charity's Trust Deed dated 19th July 1949 and amended in 1999, the Charities Act 2011 and 'A¢counling and Reporting by Chaiilies.. Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in th2 UK and Republic of Ireland IFRS 1021 leffeclive 1 January 2019) 1.1 structure and Oblectlves of the Socloty The Society is 2 registered charitable Trusl, regulated by ils original Trust oleed dated 19th July 1949, and amended in 1999. The Trust Deed provides for a Conslittjtion and Bye Laws of the Society. The objectives of the So¢iety, as staled in the Constitution and Bye-Laws are lo.. lo promole for the general health. wellbeing and knowl6dge of the public, the art and scieiice of denlislry and in p2rtieiJl£r th8 Art 8nd science ofperiDdtsnlology and dental implantology and in furtheran¢& thereof to &dvance all aspects of poriodontology and dela1 implanlology and lo prumole improvements in lh8 teaching of the same.. In selling our objocllves at)d plannlng our activities our Trustees have given careful consideration lo the Charity Commission's guidance on public benefit when reviewing the Society's objectives and in planning future aGlivilies and making grants foi the forthcoming year. 1.2 Prlnclpal actlvltles Over lime the Council has dev81oped the following acliviligs as tho principal means of achteving our charitable objectives for the benefit of the public.. Circulate educational material to our members including the SoGiety's main publication "The Journal ol Clinical Periodonlology,. Organisè national conferences devoted to Pertodontology and implant Dentistry. Org8nise webinar based educational lectures. Qrganise short courses to help dental ¢are profèssional8 develop and improve their knowledge and pracbcal skills. Fund research and leaching related lo the understanding and treatment of periodontal diseases or related aspects of implant dentistry. Provlde through our website educational information for periodonlisls, general denlisls, dental care professionals and students. Provide through our website information for patients that will infoim their understanding of periodontal diseases and enable them to identify the gec>graphiG location of our members, practices. We also produce £ducalion81 le8flels about periodontal disease and ils management for our patients and the public. Produce parameters of care and guidance documents for donlal professionals lo follow when tr8aling their patients with periodontal disease. From time lo lime. make donations to other charitable b(Idies for the furtherance of dental education. Advise regulatory bodies and organisalions such as the Department ol Health on care pathways. 1.3 Publlc Benefll The Trustees have complied with the duty under Charities A¢1 2006 s.4 to have due regard lo guidance published by the Charity Commission in relation to Public Benefit.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2.0 Membership Membership of the society is unllmiled number. Members musl be règistered In the Medlcal or Denlisls, Register or hold such other qualifications as Council approve, tegislered as a Dental Undergraduate in the Uniltsd Kingdon, or be members of an affiliated Society. The membership categories are.. Honorary Membership is bestowed upori a small number ol figures in recognition of their unique contribution lo Periodonlology al inleTfkalional level. Membetship is free. Full Ntembership.. includes subscriplion to the scientific publication, the Jotjrnal of Cllnlcal Periodontology, which is the official publication of the British Society of Periodonlology and Implant Denlislry. and of the European Federation of Periodonlology. In 2012, the Journal became available electronically and the European Federation of Periodonlology ruled that all Full Members of ils constiluenl societies musl receive the 8le¢lronic Journal subscription as part ol their membeTship, with the paper Journal being available as n option at an increased membership cost. Al the Annual General Meeting of the Society11 Oth July 20251 mpmbers voted to freeze membership subs¢riplions. Full membership costs £180 for electronic Journal subscribers and £240 for members receiving the printed Journal. All members continue lo benefit from free webinars and redUd registration fates at the larger meelings held by the Society. Postgraduate Student Membershlp and Specialist Registrars.. The subscription for registered full-lime post graduate students and Specialist Registrars was adopted by the Society al the Annual General Moeling on 26th September 1997. Al the Annual General Meeting on 18th September 1998. il was agreed that the reducèd subscription should be available for a maxtmum of four years study. At the Annual General Meeting on 10th July 2025 members voted lo freeze membership subs¢riplions. Poslgraduale membership Gosls £120 for pledrDnic JoLJrnal subscribers and £180 for members receiving the printed Journal. Poslgraduale members and Specialist Registrars have full voting rights. First 3 Year category was introduced al the 2005 AGM and relates lo a reduced membership category for newly qualified denlisls up lo 4 years post qualification. During 2017 it was decided that this would be reduced lo 2 years lor new 8ppli¢8nls in line with othèr societies. Dltring 2023 il was decided that this would be extended to 3 years lor new applicants. Al the AGM on 101he July 2025 members voted lo freeze membership subs¢riplions. New gradual& memberships cots £120 for electronic Journal subscribers and £180 for members receiving the printed journal. Dental Hygienists and Dental Therapists. Al the AGM on 1Qlh July 2025 Members voted lo freeze membership subs¢ripliong. The costs is £120 for électronic Journal subscribers and £180 members receiving the printed Journal. Dental hygienists an(1 dental therapists are full members of the Society. Retlred membèrs of the Society IAssociate}', This category replaced the lormer Category of "Corresponding Nrlembarship and was approvéd by tha AGM of 20th September 20C>2. Associates of th& SDciely do not re1ve the eleclronic Joumal and havo no voting rights bul pay an annual subscriplk)n rale of £83. other Dental Care Professionaly {Associate} who are registered with the Geneial Dental Council. Al the AGM of 1 Oth July members ratified the subscription rale of £83. Undergraduate Student Membershlp IA$socialel. including students on DCP courses, was introduced al e Annual General Meeling116th Seplembei19991. Al the AGM of 10th October 2018, il was decided lo make membership wilhoul the eleclronlc Journal free. In 2019. it was gr&ed lo charge a one-off administrative fee of £10 lo cover the cc>sl of printing and postage. Undergraduates remain members of the Society for the duration ol their undeigraduale course. Al th& AGM of 1 Oth July 2025 members ratified the subscription rate of £10. Members of a European Society (Associated) who already subscribes lo the electronic Journal of Clinical Periodonlology benefits from a reduced subscription ral8 of £83. Overseas Dentlst Membors,. full membership with è18Ctronic journal £1 go, and with printÈd journal £250. To reduce Costs, annual subscripllon lellers wero sent lo the momb&rship by email in 2024, rather than by post,
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 3.0 Review of thg Yoar 3.1 Subscriptions The Society's subscripllon year is from 1 sl January lo 31st December, following the alignmenl of financial and subscription years in 2002. At the end of 2025, the Society had 7485 members. 3.2 Scientiflc Meetlngs The Oral Health SummlL Edlnburgh 2025 The BSP hosted a highly successful joint meeting with the British Society of Dental Hygiene and Therapy, litEed The Oral Health Summit. al the Edinburgh International Conference Centre from 28th-29lh November 2D25. The event showcased th@ latest innovations in periodonlology, implant denlislry, and or81 health. An oulslandir>g line-up of leading global experts delivered a high-quality scienlific programme that appealed lo all members of the dental team. The piogramme included three parallel streams designed for hyglenlsts, dental therapists, general dental praclilioners and periodontal spocialisls, The Summit wa8 a sell-out success, allracling 600 delegates and a large trade exhibition featuring 33 industry stands. In addition, the BSP delivered a series of sponsored workshops on 27th November, alongside ils own meeting and a collaborative sessior) with the Brtlish Society for Oral and Dental Research. 3.3 Charitable work The Sooiely continued with ils charitable work throughout the year, predominantly through the educational programme. dissemination of information to the public and profession and through sponsorship of resparch and educational prizes to aid the career development of young professionals. Supporting educatlonal events The Soclety supported educational events in 2025 by provlding speakers and rèsources. including the Ghana International Dttntal S¢ienlific Conference in Accra. BSP member Dr Adejumoke Adeyemi delivered lectures and hands.on workshops, while Ihe Society dislllbuted educational materials lo delegates and donated additional resources to local dental schools. The event was successful, Tmlh strong engagement from Allendees. S3.level Dentlne Hypersen$ltlvlty Cllnlcal Practice Guidelintr In 2025, the Society embarked on a rnajor global initiative.. the development of a Dentine Hypersensltivity Clinical Practice Guldellne. Professor Nicola Wesl led expert authors in completing systematic reviews on denline hyper5ensillvily. which informed a two-day Consensus meeting al Kew Gardens. The workshop brought together a diverse and inclusive panel of oral healthcare professionals, in¢luding dental nurs8s, dental hygienists, dental therapists, general practitioners, academics, and both private and NHS spe¢ialisls, as well a5 external experts in medicine, behavioural len, pain, and quality of life, alongside key stakeholder represenlalives and membets of our Patient Forum. This led to Ihg development of an S3-level clinical practice guideline, providing evidence.based, patienl-specific treatment pathways. The guideline will be published as open access in Perio 2000 in April 2026. Ils release will be 811PPOrted by Dr Devan Raindi and partner sponsor Haleon, with plans for global dissemination. ¢lini¢al Implemenlalion, and enhanced patient engagement. The publication will be accompanied by an educational webinar and a comprehensiv6 suite of professional and pallent resources lo support members and the wider dental community In interpreting and applying the guidance.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 3.4 BSP Patient FONM The members of the BSP Patient Forum, led by Professor lan Needleman, Piofessoi Shauns Cu15haw and Dr Louise O'Dowd, continue lo help shape the future Df gum health in Ihe UK and work with our ScKiely. Over the last twelve months, the Forum members have ¢ontinued lo meet holding three online meellngs and one fa¢e-to-face meeting in London. Members of the Patient Forum look part in a patient session at The Oral Health Summit. Modelled on a Ilvely 181k- show formal, four women shared their personal journèys with periodontal disease, offering dental professionals rare Insights into patient expeclalions, vulnerabilities, and motivations. Feedback was extremely positive and described by delegates as "insightful" "moving, and "esselllial foT understanding roal-world experience Df care" Mr Andy Cundy is the Patient Forum Council Repre5enlalive. He allends all Coun¢il meelings and plays ari active role in helping the Society by informing and influencing our aclivlty. p()licy and strategy. 3.5 Nationa5 Campalgn in May, the Society participated in Gum Health Day. an annual event organised by the European Federation ol Periodonlology IEFPI. The campaign slogan remained "Gums rockl Keep smilingl and the aim was lo empower people with the Informatson needed lo prole¢l their gums, promoting a healthier and happier society. The Society actively promoted Gum Health Day in the lead-up to 12 May, encouraging members and dental practices lo support the campaign by raising awareness among patients. particularly within pra¢lice wailing areas. The BSP also supported ils Undergraduate Represenlalives, who organised stands in busy public locations and dislribuled the 'Periodontal Hèalth far a Better Lile. leaftel lo members of the public. In addition, the Society ran a competition inviting members to create an imaue or short video showcasing how they andlor their team were promoting gum he811h. Entries were required to reflect tho campaign slogan, 'Gums rockl Keep smilingl or one of the official EFP Gum Health Day slogans. There weTe slx PTize categories, two of which were kindly sponsored by Philips and Slraumann. Wnners in each category received a certifi'calo and a ¢omplimentary ticket lo allend The Oral He8llh Summit in Edinburgh. Reapienls of the sponsored awards also recèived an additional gift from the sponsoring company. The judges were highly Impressed by the creats'vsty and impaGI of the entries. whlch demonslraled a wide range ol engaging approaches to promoting gum health and raising public awareness. Wlnners.. Best Team Entry Award.. Dental Health Club Best Indlvldual Entry Award.. Dr DhroDV Thanki 8est Student Entry Award.. Hafsa Khan & Aamina Bashir, Bristol Dental School Best Hospltal-basod Entry Award.. Guys's Hospital, Department of Periodonlology Bgst Hospltal-based Entry Award., Sch¢)ol of Denllslry. University of Liverpool 8est Project In the Community Award,. Ana Gamboa, Univarsity of Bristol Patlent Forum Choice Award.. Hollie Nend & Frances Hobson The wnners of the Patient Forum Choice Award. Hollie Nend and Frances Hodson, Impressed judges wth a wonderful ¢hildren's book built around the slogan Gums Rockl Keep Smiling.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 In addition lo the beautifully illustrated story, Hollie and Frances also created a dear and engaging toolhbrtjshing infographic. This practical resource provides h@Ipful guidance for Children, parents and teachers alike and is free lo download from the BSP websilè. Inspired by their practice's loeatlon on the Jurassic Coast, the story introduces young readers lo dinosaur friends Spot and Stripe. Through engaging illuslralic>ns and simple, child-fri&ndly language, the book explains the importance of brushing your teeth, visiting the d@ntist and caring for your gums. 11 also introduces the concept ol periodonlilis, explained in an aCsIble and age-appropriale way. 3.6 Awards and Prlzes During 2025 the following Prize8 were awarded.. PRIZE AWARD Noha Zohelr 'IL10 promoter haplolypes shape the periodontal microenvironment.. A mulli-omics analy8is in £1,000 a UK cohort." Payvand Menhadll "The Influence of Flap Design on the Relevance of Biomaterials in Regenerallve Periodontal Surgery. £I,OCIO each Vanassa Venchard "Patient Reported Out@$ followng Root Coverage Procedures for Multiple Gingival Recession Defects- A Syslemalic R@VlèW 8nd Individual participant Data Mela-Analysis. Sophie Lam Joshua Hurley £500 each Zehra Yonel £500 re Earl C Alexander Ribera Edwards £250 In addition to the BSPAwards, th? Society contributed £I0.000 towards Iwo Faculty of D&ntal Surgery al The Royal College of Surgeons of England Pump-Priming Grants. The recipients of the 2025 FDS-BSP Pump-Priming Grants of £10.000 were= Killy Guo, University ol Dundee.. Does periodontal disease slalus impa¢l the carriage of the pathobiont Fusobacterium nuclealum and what are the impliGations of this on systemic disease? Rajpal T8113r, The University of Sheffield.. How do Notch3+ endothelial cells contribute lo inflammation and syslemic vas¢ular ¢ompli¢alions in experimental periodDntllis, and can Ihelr acllvily bè Iher8peulically 18rgeled with a gamma-se¢relase inhibitOT (GSII?
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 3.7 Educational events The Socitrly continued lo be highly active in delivering educalion across the UK in 2026, as detailed below.. BSP Educational Evènts 2025 BSP UK Pra¢li¢e Guidelines for Treatment of Severe Periodontllis- Inlioduclion to the guidelines and managing mobile leelh and occluslon 11.3.25 Prof Luigi NibaSi 22.3.25 Course- Dr Paul Baker, Dr James Chestemian, Dr Peter Clarke BSP and SRRDG Study Day 27.3.25 Prof Padhraig Fleming BSP UK Practice Guidelines for Treatment of Severe P&riodontilis- Porio and Ortho- Using orthodontics to realign teeth affected by severe perIon11t1S 8,4.25 Dr mateW Jerreal BSP UK Practice Guidelines for Tr8almenl of Severe Periodontitis- Partial Mouth Rehabilitation- How best lo treat patients with seveie periodor7lilis 10.4.25 Dr Sandro Cortellini Minlmally Invasive regenerative surgery 1.5.25 Prof Giles McCr8cken BSP UK praGtiGO Guidelines for Treatment of Severe Periodonlilis- Full Arch Rehabililalion - How best lo treat patients with multiple tooth loss with severe periodonlilis May Dr Natalie Leow BSP UK Practice Guidellnes for Traalmenl of Severe PèriDdonlilis- Long Term Supportive Periodontal Care in a Patient wlh Severe Per¢odorÈtilis 8.7.25 Dr Mia Raki¢ Salivary markers in clinical periodonlology.. Wffiere is Iheir place? 17.7.25 DrJacob Chew The Building Blocks of Periodonl81 Risk Assessment Tools 10.9.25 Dr Jeanie Suvan Biofilm Disruption.. A Deep Dive into Water Iriigators and Ail Polishers 7.10.25 Prof Bruno Loos Endpoints of non-surglcal and surgi¢al periodontal therapy 27-29.11.25 Conference- varlous BSP Workshops and The Oral Health Summit 21.10.25 Dr Praveen Sharma The Good, The Bad and the Ugly.. Unpacking Research on Periodonlilis and Systemic Disease Links
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Other events.. Etsro Perlo11 The Society allended EuroPèri011 in Vienna, Austria on 141h-17th May 2025 and hosted a member sodal event on thè evening of Thursday 15th May, al Das Loft, Hotel So, Vienna. For the first lime at EuroPeri011, patients took part in a session, moderated by Professor Needleman, enlilled °Palienl Involvement to Enhance Perlodontal care.. This featured powerfLJI testimonials and included a member of the BSP Patient Forum. The patients ralsed awareness of the seriousness of gum disease and provided a unique perspective of the condition. healthcare and how Il is managed. The session was a gteal success and the congress d&legales commented on the impact of hearing the palient viewpoint. Dentistry Show, London The BSP was represented al Denlislry Show London (34 October 20251 by several speakeTS, Mrs Jade Campbell and Dr Cher F8rrugia presented on leam-based periodontal Irealmenl strategies in NHS and private practice, while Dr Emily Lu delivered a session on thè impact of vitamin n on periodontal health. Ealy Career Group IECGI.. The BSP Early Career Group {ECGI is a dynarnic network of dentists and dental professionals in the earfy stages of their careers, united by a shared passion for periodonlology and implant denlislry. Chaired by Dr Chandni Shah. th ECG Committee continues lo support new members of the profession with an interest in periodonlology, while also conlribuling lo a range ol BSP Council Initiatives. Th8 ECG organised a well-recelvad Social event al The Oral Health Summit. featuring food and leam&ased aclivilies. This provided an excallent opportunity for delegates to n8twork and engage with fellow &8P members in a rè18xed selling. In 2025, thè ECG collabc>raled with the Specialist Registrars in Restorative Denlisliy Group ISRRDGI to deliver a high-quallly study day in Central London al the Royal College of Surgaons of England. The programfne included leGtuies and interactive case discussions, with a primary focus on periodontics alongside restoralivÉ and implant denlislry. Led by three specialists in restorative denlislry anLI periodonlics, the event offered valuable inslghls into complex Irealmenl planning and clinical theory. FollDwing Ils success, a further joint stLrdy day with SRRDG has been planned for 2026.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 3.8 Partnership agreements Several companies IActeon, Haleon. Kenvue. Oral-B, Philips, and Straumannl provided funding to the BSP to support delivery of the Strategic Plan. These partnerships have proven highly successful. The Management Team provides regular updates and monthly newsletters, and partners have expressed strong appreciation for the progress achieved 8nd the range of projects delivered throughout 2025. 3.9 Society's Webslte I Soclal Medla The BSP website. developed by Optima in 2020, continues lo be supported lo a high stsndard, providing a reliable and effective platform for the Society. Its modern design and integrated events system underpin the delivery of an expanding educational programme and support the evolving needs of the membership. Paula Dunn and Jone Brown play 8 key role in maintaining the sile, ensuring il is regularly updated with thè 18lest news, clinical information, and events. The website serves as a central hub for patients, the public, and dental professionals. off&ring accessible information on periodontal disease and implant denlislry. 11 also provides essential management fundionalily, including event bookings, job advertising, and membership adminislralion. The platform securely hosts databases, conference and event registrations, course feedback, and CPD certilicales, and is lully compliant with UK GDPR requirements. In addition, il features case reports, a dedi¢aled jobs section, newslellers. publications, educational videos, and a wide range of learnlng resources. reflecting the dynamic and evolving nature ol the Society. The BSP recognises that effective communication is lundamenlal lo achieving ils strategic aims and maintaining strong relatlonships across all levels of the Society. Social media plays an increasingly important role in supporting mèmbership groN%¢h, fostering collaboration with other healthcare professionals, and raising awareness of Society activities and developments. The BSP maintains an active presence on Facebook, X. and Inslagram, with the team continuing to develop and expand ils reach across these platforms. 3.10 Monthly Newsletters and Perlodlcal The monthly neNvsletter is wrillen by Mrs Joanne Brown and Mrs Paula Dunn, and overseen by the Honorary Editor, Dr Alex Pollard. 1118 a professional. informative, and well-recèived publicatlon that keeps Society metnbeis up to dale with news, clinical insights, aclivilies, and upcoming events. The newsle¢ter is distributed electronically via email. The Periodical magazine aims lo summarise and reflect on the activities and achievements of the BSP and ils members oveT the past Iwolve months. The 2Q25 edition look readers on a global journey, featuring cinlribulions from members across Asia, the Ameiicas, Europe, and Africa, who shared how being part of the BSP commuiiily supports and shapes their professional lives. The edition a150 included insightful articles from prvie wnners, highlighting how they Ljsed their BSP awards lo allend courses and further develop their knowledge and skills. The 24-page magazine was dislTibuted in print to all members.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 4.0 strategic Plan This major initiative was first launched and approved by the membership al the September 2014 AGM. Professor Philip Preshaw led the BSP in updating its Strategic Plan, with the 2025-2030 strategy now available lo view on the BSP website. The Society's vision is "Periodontal Health for a Beller Life,. supported by ils mission lo prDmole awaren@ss of periodonlology and implant dentistry among th& public, gen8ral dÈnlal professionals. and the wider oral healthcare community in order to achieve this vision. The vision and mission are underpinned by six strategic aims.. Improving Health and INellbeing Promoting Education and Science Engagement and Collaboration Governance Suslainabilily Supporting the specially BSP Council continues lo identify and deliver key inilialtves and projects aligned with these strategic aims. The Society also works closely with ils Partner Sponsors lo secure fund1ng and support the successful implementation of the Slralegi¢ Plan. Flnancial review 5.0 Flnancial Report 5.1 Overvlew of Flnanclal Activlty For the year ending 31st December 2025 the Society's lolal income was £342,113 (2024 - £409,572) of which £76,000 12024 £60,000) was reslricled, related costs were £304,06812024 - £376,105) of which £71,45012024 £61,625) was reslricled. This provided a net income of £38,04S 12024 - £33,467 income) of which £4,550 nel income12024 - £1,625. nel expendilurel was restricted. 5.2 Value Added Tax Imth reference to the issue of V.A.T. liability for the Societys activities the Society, as a Learned Soci@ly is exempl from paying VAT on some tsf its income. This is under schedule 91group 91ilem 1 c of the V.A.T. Act 1994, in that we are an association the primary purpose of which is the advancement of a particular branch of knowl&dJe or the fostèring of professional expertise cDnnecled with 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 1a. However note le makes reference lo the purpose lo which any profil is put°a body whi¢h-. Is precluded from dislribuling and dDes not distribute any profil il makes and.. Applies any profits made from supplies of a description within this group lo the Continuan or inyrovemenl of such supplies.
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 5.3 Reserves Policy The Reserves Policy adopted in 2013 was updated by Honorary Treasurer Dr lan Dunn in 2025 and approved by Council. Thi5 policy is based on the roquiretnonls of Charity Law, tho Charities, Slalement of Recommended Practice 12016) and The Charity Commission for England ond Wales good practice gLJidance lupd81ed 14 June 20231 and lakes into aGcounl the Society's financial ¢ir¢umslan¢es and other relevant factors. The alm of the Reserves Policy is to demonslml& that we exercise good stewardship and a¢lively mane the Society fi'nances, explain why we hold subslanlial unspent funds at the end of eaGh financial year. demonslrale our resilience and capacily lo manage unforeseen financial difficulties and justify why funding is neÉded to undert8ke 8 particular project or activity. Alongside the Strategic Plan, the Reserves Policy will help us identify any uncertainties in our income slieams and steer discussions on how future projects and activities will be funded. The Society aims lo hold in the region gf £185.000 in a contingency fund lo cover a number ol financial identified scenarios that may impact on the Society funds. Some Df Ihls contingency fund is held in a 'Kingdom Account" with a balance of £148,521 current balance131 sl December 20251. In addition, a balance of £259,338 is held in the EP8. EP9 and EP10 legacy funds. Free reserves Igeneral less fixed asselsl at 31 Decemb 2025 were £439,59312024 - £406,098). ReslriGted funds at 31 December 2025 were £8.17512024 £3.6251. The Officers have considered all major risks faced by the Society and feel we have sufficièntly robust measures in place lo mitigate these risks. A risk management policy in line with Charity Commission recommendaltons was approved by Council and also by the membership al the September 2003 AGM and continues to direct the Society's financial strategy. The risk management includes the purchase of insurance lo cover all our meetings against cancellation or the failure of speakers lo allend. 10-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY TRUSTEES REPORT {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 6.0 Structure governance and management The Charity is a registered charitable Trust, regulated by its original Trust deed dated 19th July 1949, and amended in 1999. The Trust Deed promdes for a Conslitijlion and Bye Laws of the Society. 8.1 Offlcers and organlsatlon The Trustees who seN6d during the year and lo the date for signing the accounts were.. Professor Nicola Wesl President 2025 Professor Philip Pleshaw Past President Prof&ssor Luigi Nibali Honorary Secretary (Appointed 1 January 2025) Dr lan Dunn Honorary Treasurer Dr Paul Baker President Elect 2026 Professor Shauna Culshaw President Elect 2027 IAppoinleLf 1 January 2025) Dr William McLaughlin Senior Vice President (Appointed 1 January 2025) Dr Alexander Pollard Honorary Editor Dr Viren Vilhlani Commercial Liaison Offi'cer The Education and Events Commillee meets to organise the Society's annual meelinglsl and the Operational Planning Group made up of counul members support in delivering the Society's Strategic Plan. Mrs Paula Dunn, Executive General Manager and Mis Joanne Brown, Assistant Manager lo the Sociely, support all activities of the Society and are crucial to Ils smooth and efft'cient performance. Mrs Paula Dunn and Mrs Joanne Brown do provide counsel to the Officers bul are not Officers and do not have a voting posllion. Mrs Paula Dunn and Mrs Joanne Brown are self-amployed and remunerated at hourly rates that are reviewed annually and agreed by Council. The Trustees report was approved by the Board ofTruslees. Sn•dtsy'. Swd by.. 5EO8047CF65E416 DOCE3A713944472 Dr Paul Baker President Dated.. 6 August 2026 Drlan Dunn onorary Treasurer
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025 The TTuslees are responsible for pr6p8ring the Trustees Report and the financlal slalemenls in acmrdan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted AccoLfnting Praclicel. The law applicablEt to Gharilies in England and Wales requires the Trustees lo prepare linanclal slalemenls for each In8ncial year which give a true and fair view of the stale of affairs of the Charity and of the incoming resources and application of resource8 of the Charity for that year. In preparing these financtal stalemenls. the Trustees are required to.. select suitable accounting policies and then apply them ¢onsislenlly', obsetve the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent- stale whether applicable accounting standards have been followed. subject lo any material departures disclosed and explained in the financial stalemenls., and prepare the financial slalemenls on the going concem basis unless il 15 inappropriate to presume that the charity will conlinue in operation. The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy 81 any time the financial posiliDn of the Charity and enable them lo ensure that the financial slatemerfLS comply with the Charities Act 2011, the Charity {A¢¢ounls and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charily and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 12-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C 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 lo the Trustees on my examination of the financial slalemenls of The British Society Of Periodontology and Implant Denlislry Ilhe Charilyl for the year ended 31 December 2025. Responsibilities and basis of report As the Trusteos of the Charity yc>u are responsible for the weparalion of the linanGial statements in acwdance with the requirements of the Charitiés Act 2011. I report in respect of my examirTalion of the Charity's financial statements carried out under section 145 of the Charilies Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 1451Sllbl of the Charities Act 2011. Independent examlnefs statement Since the Charity's gross income exceeded £250,000, the inctependent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualilied lo undertake the examination because I am a member of the inslilule of Chartered A¢counlants in England and Wales, which is one of the listed bodies, Your attention is drawvn lo the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement ol Recommended Pracliee applicable lo charities preparit)g their financial slalements irTr accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accotjnting and Reporting by Chari118s.' Slalemenl of Recommended Practice issued on 1 April 2005 which is referred lo in the exlanl regulations bul has now been rithdrawn. l understand that this has been done in Drder for the financial slalemenls to provide a true and faiT view in accordance with UK Generally Accepted Accounting Practice. I have Mpleted my examination. I confirm that no mallers have coma lo my allenlion in conneclion with tha examination giving me cause lo b@liBve that in any malorial Tespect.. accounting records were not kept in respe¢l of the Charity as required by section 130 of the Charities Act 2011. the financial slalemenls do not accord with those records.. or the Iirnancial slalemenls do not comply with the appliGable requirements concerning the form and conter5101 financlal slalements set out in the Charities (Accounts 8nd Reports) Regulations 2008 other than any Tequiremenl that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I hav& no concems and have come across no other matters in connection wilh the examination lo which allenlion should be drawn in this report in order lo enable a proper understanding of the financial statements lo be reached. S*Md ty. aids FD558387988478 Carlton House Giammar School Street Bradford BD14NS 6Augusl 2L126 13-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unr8strict8d Rastrictèd funds funds 2025 2025 Total Unrestricted Re8trlct&d funds funds 2024 2024 Total 2025 2024 Not&s Donations and legacies Charitable activities Invg8lmenls 1,000 75,000 1,000 331.670 9,443 258,670 9,443 339,120 10.452 60,000 399,120 10,452 Total Income 266,113 76,000 342,113 349.572 60,000 409.572 Charitable activities 232,618 71,450 304.068 314,480 81,625 376,105 Net incotne for the yearl N&t movement In funds 33,495 4.550 38,045 35,DS2 (1,625) 33,467 Fund balance8 al 1 January 2D25 850,436 3,625 854,061 815,344 5,250 820,594 Fund balances at 31 December 2025 883.931 8,775 892,106 850,436 3,625 854,061 The stat8melll of fillanc(al activities includes all gains and losses recogllised in the year. The statement of financial activities includ?s all gains and losses recognlsed in the year. All Income and expendllure deriv6 from continuing activities. 14-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY BALANCE SHEET ASAT 31 DECEMBER 2025 2025 2024 Notes Current assets Dek)lors Cash al bank and in hand 14 131,03S 793,905 31,631 859.003 924,941 890.634 Creditors: amounts falllng due wlthln one y&ar 15 (32,835) {38.573} Net current assets 892,106 854,061 Income funds Reslricled funds I d funds Designalod funds General unreslri¢led funds 17 8,175 3.625 18 444,338 439,593 444,338 406.098 883,931 850.436 892,106 854,061 The notes on pag&s 16 10 27 form part of these financial slalements. The financial slalements were approved by the Trustees on 6 August 2026 SMdty. SnDd by.. Baw72 President Honorary Treasurer 15-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policles Charlty Informatlon The British Soaely Of Periodontology and Implant Denlislry is a Charitable Trust regulated by its original Trust Deed dated 191h July 1949 and amended in 1999. 1.1 Accounting convèntion The accounts have been prepartrd in accordance with the Charity's Conslilulion, the Charities Act 2011 and "Accounting and Reporting by Charities". Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Flnancial Reporting Slandarot applicable in the UK and Republic of Ireland IFRS 1021. las amended loi accounting periods commenang from l January 20191. Thè Charity is a Public Benefit Enlily 89 d&ftned by FRS 102. The financial slalemenls have departed from the Charities {Accounls and Reports) Rtsgulalions 2008 only lo Ihe extent required lo provide a true and fair view. This departure has involved following the Slalemenl Df Recommended Practice for charities applying FRS 1Q2 rather than the version of the Slalement of Recommended Practice which is referred lo in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional cuencY of the Charity. Monetary amounts in these financial slalemenls are rounded to the nearest £. The financial statements have been prepared under the hislorlcal cost convention. The prfncipal accounting policies adopted are sel out below. 1.2 Golng concern Al the time ol approving the financial slalements, the Trustees have a reasonable expectation that the Charity has adequate resources lo continue in opeialional existence lor the foreseeable luture. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the financial slatemenls. 1.3 Charltsbl8 funds Unreslricled funds are available for use al the discretion of the Trustee8 in furthemnce of their charitable objectives. Reslricled funds are subject lo sppcifi'c conditions by donors or grantors as lo how they may be used. The purposes and uses of the reslri¢led funds are sel out in the notes lo the financial slatemonls. Endowwnenl funds are subject lo specific conditions by donors Ihal the capltal musl be mainlalned by the Charity. 1.4 In¢ome Income is iecognised when the Charity is legally enliued lo il after any perlormance conditions have been mel, the amounts can be measured reliably. and il is probable that income will be received. Bank interest receivable is included on an actual recelpls basls. Income rasour¢es are accounted for on a receivable basis, Annual subscriptions to the Society run for the 12 months lo 31st December. The financial statefnenls reflect income receivable for the year. Income and costs assoclaled with conferences are reco9nlsed accordlng to the dale of the ¢onferenc8. Sponso¥ship and trade exhibitions income is recognised according lo the dale ol the related event, unless allern8tively agreed with the sponsor. 16
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles Icontlnuedl Legacies are recognised on receipt 01 olhelwise if the Charity has been notified of an impending dislribulion, the amount is known. and receipt Is expected. If tho amount is not known, the legacy is Ire21ed as a conlingenl asset. 1.5 Expendlture Liabilities are iecognised as soon as there is a legal or constructive obligation corllmilling the charlly lo the expenditure. All expenditur@ is a¢¢ounled for on an aecmals basis and has been classified under headin9S that aggregate all costs related lo the category. These costs include all exp&nditure fc>r Ihg publication of 'The Joumal of ClirÈical Periodonlologv,, running conferences devoted to periodontology and the giving of grants lo individuals advancing the field ol periodonlology along with support costs incurred. 1.6 Tanglble fixed assets Tangible fixed assets Costing £200 or more are initially measured al cost subsequently measLtred al cost or valuttlion, nel of éeprÈ¢ialion and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets 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 Ihe disposal of an asset is determined as the dIfferen between the sale proceeds and the carrying value of the asset, and is re¢ognised in the statement of financial aclivilies. 1.7 cagh and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, oth&r short-lerm IiqLti investments with original maturities of three months or less, and bank overdrafts. Bank ovèrdrafts are shown within borrowings in current liabilities. 1.8 Financlal Instruments The Charity has èlècted to apply the provisions of Seciton 11 'Basic Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils fi'nancial inslfumenls. Financial inslrumenls are rewnised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilili@s are offset, with the nel amounts presented in the financial statements, when there is a legally enforceable right to sel off the recognised amounts and Ihere is an intention lo sellle on a nel basis or lo realise the asset 8nd sèttl8 the liability simullaneDusIy. Basic financial assets Basic financial assels, which includ@ deblDrs and cash and bank balances, are iriilially measured al transaction price including transaction ¢osl$ and are subseqtjenlly carried al amortised cost using the effective interest method unle55 ths arfangemenl Conslilules 2 financing Iransaclion, where the transaction is measured al the present value of the future receipts discounted al a market rale of interest. Financial as5els classified as receivable within one year are not amortised. 17-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policies Icontlnuedl Basic financial liabilities Basic financial liabilities. including creditois anof bank loans are initially recognisecl at Irdnsaclion price unless the arrangement conslitules a financing Iransaclion, where the debt instrument is measured al the present value of the lulure payments discounted al a maikel rale of inleresl. Financial liabilities classified as payable within one y8ar are not amortised. Debt instruments are subsequerklly carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course ol operations from suppliers. Amounts payable are classified as current liabilities if paymenl is due within one year or less. If not. they are presented as non-currenl liabilities. Tiade Creditors are recognised initially al transaction price and subsequently measured al amortised cost using the effective interest method. Derecognltlon of flnanclal liabllitles Financial liabilities are derecognised when th& Chalily's conlraclual oblig81ions expire or are discharged or cancelled. Crltlcal accounting estimates and judgements In the application of the Charity's a¢¢ounling policies, the Trustees are required lo make judgements, estlmales and assumptions about Ihe carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumplions are based on historical experience and olh6r factors that are considered lo be relevant, Actual results may differ from these eslimales. Thè estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to a¢¢ounlin estimates ar8 reGognisod in the period in which th& estimate is revised where the revision affgGts only that period, or in the period of thè revision and ftjlure periods where the revision affects th current and future periods, Donatlons and legacies Restrlctgd funds Total 202$ 2024 Donations and gifts 1,000 1,000 18-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Charltable activities Charltable Charltable Income InGome 2025 2024 Subscriptions Partnership agreements Conferences Educational courses and webinars Leaftet sales 187,363 75.000 50.980 16,3f7 2,010 182,716 60,DOO 135,864 18,200 2,340 331,670 399,120 Anatysis by fund Unrestricted funds Reslrtcled funds 256,670 75.000 339,12CI 60.000 331.670 399,120 Investmonts Unrestricted Unrestricted funds fund5 2026 2024 Interest reIvable 9,443 10,452 19-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on charltable a¢tlvltles 2025 2024 Dlrect costs Journal - paper Journal - electronic Conference costs Event management fee Awards and prizes Edu¢alional initiative Educational courses and webinars BSP evenlslnone BSP events 7,830 35,909 4,814 20.000 7,208 79,486 23.609 115 8,352 34,990 98,437 20,000 20,790 18,038 33,825 1,098 178.971 235,524 Shore of support and governance costs Isee note 7} Support Governance 108.688 16,409 119,086 21,495 304.068 376,105 Analysis by fund Unrestricted funds Reslricled funds 232,618 71.450 314.480 61.625 304,066 376.105 -20-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs Support Governance COSts costs 2026 Support Governance costs costs 2024 Depreciation Admin Iiavel Busit)ess Management fees Office costs Insurance Sundry Iirecoverable VAT Computer and website Stripe and Bank charges Accountancy 101 1.370 101 1.370 997 997 72.694 11,895 1,376 1,181 14,610 971 2,379 2,585 72,694 11,895 1,376 1,181 14,610 971 2.379 2,585 72.460 17,974 1,383 970 17,498 1,145 3,835 2.35Ql 72,460 17,974 1,383 970 17,498 1,145 3,835 2,350 C051 of Iiuslees meetings Independent examination Indemnity insurance Trustees and council members expenses 3,797 4,290 1,50 3,797 4,290 1,500 4,955 3,900 1,430 4,955 3,900 1,430 6,822 6,822 13,210 11,210 108.688 16.409 125,097 119,Q88 21,495 140,581 Analysed between Charitable adivities 108,688 16,409 125,097 119,086 21,495 14Q,581 All costs are allocated lo the single charitable aclivily. Trustees indemnity insurance was taken out during th& year £1,500 12024 £1.4301. Net movement in funds 2025 2024 The nel movement in funds is stated after chargingllcredilingl.. Fees payable to the charity's independent examiner.. for other a55uranGe s@rviG@s for lax advisory services for other financial services Depre¢ialiDn of owned tangible fixed assets 4,290 1,100 1,485 3,900 1,000 1,350 101 21
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountants remuneration Fees payable to the charity's AontanIs.. 2025 2024 For other servSces Independent examination Taxation compliance services Accountancy 4,290 1,100 1,485 3.900 1,000 1,350 6,875 6.250 10 Trustees None of the Trustees lor any p&rsons connected with them) received any remuneration or bÉn@fits from the Charity during the current or previous fi'nancial ygar. 11 Employe&s There were no employees in the ¢urrenl or prior year. 12 Taxatlon The chaity is exempl from laxalion on its activities because all ils income is applled for charitable PUTPDses. 13 Tanglble flxed assets Flxtures and fittlngs Cost Al 1 January 2025 Disposals 4.069 13.2201 Al 31 December 2025 849 Depreclatlon and impaimient Al 1 January 2025 Eliminated in respect of disposals 4,069 13,2201 Al 31 December 2025 849 Carrylng amount Al 31 December 2025 22-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Debtors 2026 2024 Amounts falllng due wlthln one year: Accrued income Other debtors Prepayments 15,000 3.348 112,688 612 31,019 131,036 31,631 15 Credltors: amounts falling due wlthln one year 2025 2024 Notes Deferred income Accruals 16 17,674 15,161 21,368 15,205 32,835 36.573 16 Deferred Income 202S 2024 Other deferred income 17,674 21.368 Deferred income is included in the financial slalements as follows.. 2025 2024 Deferred income is included within.. Currertt liabilities 17.674 21,368 Movements in the yeaT'. Deferred income at 1 January 2025 Released from previous periods Resources def&rred in the year 21,368 121,3681 17.674 19,141 119,1411 21,368 Deferred income at 31 Dectmber 2025 17.674 21.368 Deferred incoJne relalos lo subscriptions and conference paid in advance. -23-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Restrlcted funds The restricted funds of the charity cornprise the unaxpend@d balanS of donations and grants held on trust subject lo specific Gonditions by donors as to how they may be used. At 1 January 2025 Incoming reSoU9S Resources expended At31 Dacember 2025 Partnership Agreem8nts Patient Forum Gum Health Day 75,000 167,5621 12.8881 11,0001 7,438 737 3.825 1,000 3,625 76,000 171,4501 8.175 Prevlous year: At l January 2024 Incoming resources Resources expended At31 December 2024 PartnershipAgreemenls Pallenl Forum 60,000 {60,0001 11,6251 5,250 3,625 5,250 6J,000 {61,6251 3,625 Partnership agreements were received lo support the aims of the strategic plan of the charity. Patient Forum Grant is for patient fDrum costs. 18 Unrestrl¢ted funds The unreslricled funds Df the charity comprise the unexpendeLI balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds whi¢h have been set aside out of unrestricted funds by the trustees for speclfic purposos. At 1 January 2025 Incomlng resources Resources expended Transfers At31 December 2025 Contingency Fund EP8 2015 Legacy EP9 2018 Legacy EP10 2022 Legacy General funds 185.000 175.000 54,871 29,467 406,098 185.000 175.000 54,871 29,467 439,593 266,113 {232,6181 850,436 266,113 1232,6181 883,931 -24-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18 Unrestricted funds IContlnu&dl Prevlous year: At l January 2024 Incoming resources Resource5 expended Transfers At31 December 2024 Contingency Fund EP8 2C)15 Legacy EP9 2018 Legacy EP10 2022 Legacy General funds 144,g16 175,000 54,871 29,467 411,090 40.084 185,000 175,000 54,871 29,467 406,098 349,572 1314,4801 {40,0841 815,344 349,572 1314,4801 850,436 The contingency fund is invested In a deposit a¢¢ounl with Kingdom Bank, a regis16red charity. It is held lo wvgr Costs in the event the charlty Is wound up, il is not expected to be used in the forèseeable future. The EP8 2015 Legacy, EPS 2018 Legacy and EP10 2022 Legacy designated funds are lo be used for future projects. The transfer shows the interest earned on this account. 19 Funds Balance at 1 January 2025 Income Exptrndlture Transfers Balance at 31 December 2025 Restricted funds Designated funds General funds 3,625 444,338 406,098 76.000 171,4501 8,175 444,338 439,593 266.113 {232.6181 854.061 342,113 {304.0681 892,106 Funds prior year Balance at 1 January 2023 InGome Expenditure Transf8rs Balance at 31 December 2024 Re51ricled funds Destgnaled funds General funds 5,250 404,254 411,090 60,000 161,6251 3,625 444,338 408,098 40,084 140,084} 349,572 1314,4801 820,594 409,572 1376,1051 854,061 25-
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C Dfc t$
Docusign EnvelopÈ ID". 4CF118B4-DCCF-870D-8374-5234FB69854C THE BRITISH SOCIETY OF PERIODONTOLOGY AND IMPLANT DENTISTRY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Related party transactlons The Charily re-imbursed travel and hotel ¢osls amounting to £3,59012024 - £4,449) lo seven Iru51ees duTing the year12024- seven Irusleel, and £93712024 £2,053) to two ¢oun¢il members {2024 lourl. -27-