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2025-05-31-accounts

Charity registration number: 273307

BRITISH HEART RHYTHM SOCIETY (BHRS) TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Castletree Consultants Ltd

British Heart Rhythm Society (BHRS) Contents

Page
Trustees' Report 1—4
Independent Examiner's Report 5
Statement of Financial Activities 6
Statement of Financial Position 7
Notes to the Financial Statements 8—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12—13

British Heart Rhythm Society (BHRS) Trustees' Report For The Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Objectives and Activities

Aims and Objectives

The advancement of knowledge in the area of artificial pacing of the heart and in treatment of cardiac arrhythmia including electrophysiological diagnostic and therapeutic methods. BHRS is a charitable society supporting clinical staff treating patients with cardiac rhythm disorders. Its mission is to support their members in their aim of providing care of the highest quality to all patients with cardiac rhythm disorders.

Significant Activities

The British Heart Rhythm Society (BHRS) held its Annual General Meeting on 11th November 2024. The main highlight of the year was the launch of the BHRS Reaccreditation System. This new system simplifies the process of maintaining accreditation and demonstrates the arrhythmia community’s ongoing commitment to excellence in the field. All education provided by BHRS now carries BHRS points, which are used for reaccreditation purposes to ensure that arrhythmia professionals remain engaged in continuous learning and keep their accreditation active.

In July 2024, BHRS launched a Position Statement on the Programming of Remote Monitoring Alerts in CIEDs: Ensuring Safe and Effective Remote Monitoring for CIED Patients. BHRS was also proud to support the development of the UK Delphi Consensus on Remote Monitoring of Implanted Cardiac Devices.

Additionally, BHRS contributed to The Royal College of Radiologists’ Guidance on the Management of Patients with Cardiac Implantable Electronic Devices Receiving Radiotherapy, helping to ensure the safe and high-quality delivery of radiotherapy for patients across the UK.

In March 2025, BHRS and Arrhythmia Alliance (A-A) released a joint document to support the recent Boston Accolade Field Safety Notice. This guidance assists clinical decision-making in response to the Boston Scientific Urgent Field Safety Notice published on 12th December 2024.

The BHRS webinar programme was further expanded, offering a broader range of specialised topics and targeted materials. These free webinars, designed to support members pursuing BHRS accreditation, training, or professional development, have been exceptionally well received.

BHRS’s face-to-face events continued to grow in popularity. BHRSessions were held in Edinburgh from 4th–5th March 2025, featuring abstract presentations as well as awards for the best case, trace, and audit submissions. Another successful BHRSymposium took place in London on 8th November 2024, providing a dedicated forum for experienced arrhythmia professionals to engage in debate, discussion, and rapid-fire clinical scenarios. Recordings were made available on the BHRS website for members to access at their convenience.

The EP Traces and Hands-On Simulator Training Days were held in Bristol on 10th–11th June 2024. This intensive two-day event offered practical experience in device and EP skills for cardiology trainees, physiologists, and allied professionals seeking introductory or refresher training. The Society remains committed to its not-for-profit ethos, offering bursaries where needed and prioritising high-quality education.

The popular Case Challenges were relaunched in 2024 to enhance educational opportunities among arrhythmia professionals. Through partnerships, BHRS provided members with valuable access to other leading events:

Two BHRS examinations were held during the year, with candidate numbers continuing to grow year on year as interest in accreditation increases.

A new membership system was launched at the end of May 2025, following a review of membership fees and services. The aim is to ensure excellent value for members while maintaining fair and proportionate pricing across a wide range of professional roles. The updated fee structure now reflects members’ job roles and whether they work full- or part-time.

Membership growth has been strong, driven largely by the requirement for BHRS membership to attend events, sit examinations or apply for reaccreditation. Membership is increasingly recognised as a key milestone in career progression, particularly for cardiac physiologists.

Public Benefit

BHRS continues to support research through its Multicentre Trial Group, which meets regularly to discuss and advance research proposals across the UK. The Society has formal representation on the British Cardiovascular Society Academic & Research Committee and contributes to the UK Cardiovascular Trials funding application to the British Heart Foundation.

In audit and data collection, BHRS remains a strong advocate. Device and ablation procedure data are submitted by all centres to NICOR, supported by BHRS standards documents for cardiac implantable devices and ablation.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Page 1

British Heart Rhythm Society (BHRS) Trustees' Report (continued) For The Year Ended 31 May 2025

Volunteers

The Charity utilises volunteers to assist in their work.

Financial Review

Financial Position

During the year, the Charity's total incoming resources was £251,084. Expenditure for the year was £258,700. The Charity's net income for the year was £(7617) and the total funds carried forward were £237,321.

Reserves Policy

The reserves policy is currently to maintain a minimum of £45,000 in the bank current account as a reserve to meet any unforeseen expenditure requirements. The Trustees are satisfied that the organisation continues to expand its activities in pursuit of its agreed missions and that the use of the Charity's resources has been sensible and effective. The Trustees consider the current level of unrestricted reserves to be adequate.

Going Concern

The Trustees are satisfied that the organisation continues to expand its activities in pursuit of its agreed missions and that the use of the Charity's resources has been sensible and effective. The trustees have carried out an assessment and are happy that the charity is a going concern.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Trustee Selection Methods

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. There must at all times be a minimum of three Trustees in office. The first Trustees are entitled to hold office for life. New Trustees are appointed by a resolution passed by the Trustees in special meeting.

New Trustees undergo an orientation process to brief them on their legal obligations under charity law, the charity's governing documents, the committee and decision making process, the business plan and recent financial performance of the charity. During the induction process they meet key employees and other trustees. Trustees are encouraged to attend appropriate external and internal training events which will assist them in carrying out their role.

Organisational Structure

The activities of British Heart Rhythm Society (BHRS) are organised by the Council of this group (see list of Trustees).

Reference and Administrative Details

Trustees

V Ezzat - Treasurer H Thomas - Secretary E Gregory - President A Nisbet - Trustee (resigned 27/11/2025) R Hunter - Trustee (resigned 27/11/2025) P Foley - Trustee (resigned 27/11/2025) C Laventure - Trustee A Dutton - Trustee C Howard - Trustee (resigned 27/11/2025) B Smith - Trustee (resigned 27/11/2025) S Robinson - Trustee A Murray - Trustee (resigned 27/11/2025) D Begley - Trustee (appointed 11/11/2024) M Dewhurst - Trustee (appointed 11/11/2024) J de Bono - Trustee (resigned 11/11/2024)

Page 2

British Heart Rhythm Society (BHRS) Trustees' Report (continued) For The Year Ended 31 May 2025

P Durkin - Trustee (resigned 31/12/2024) J Paisey - President Elect (appointed 25/11/2025) W Ullah - Doctor Representative (appointed 25/11/2025) W Foster - Doctor Representative (appointed 25/11/2025) J Burrell - Nurse Representative (appointed 25/11/2025) R Imms - Nurse Representative (appointed 25/11/2025) M Swift - Physiologist Representative (appointed 25/11/2025) A Read - Physiologist Representative (appointed 25/11/2025)

Charity Number 273307

Principal Address

24a Market Street Disley Cheshire SK12 2AA

Independent Examiner

Jacqueline Ford FCCA Castletons Accountants Ltd 12b Kennerley's Ln Wilmslow Cheshire SK9 5EQ

Page 3

British Heart Rhythm Society (BHRS) Trustees' Report (continued) For The Year Ended 31 May 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

E W Gregory

E Gregory Trustee 27 Mar 2026 Date

Page 4

British Heart Rhythm Society (BHRS) Independent Examiner's Report to the Trustees of British Heart Rhythm Society (BHRS) For The Year Ended 31 May 2025

Independent examiner's report to the trustees of British Heart Rhythm Society report to the charity trustees on my examination of the accounts of the British Heart Rhythm Society (the Trust) for the year ended 31 May 2025.

I report on the accounts of the Trust for the year ended 31st May 2025, which are set out on pages 6-13.

Responsibilities and Basis of Report

Responsibilities of Trustees

As explained more fully in the Trustees' Responsibilities Statement set out on page 1-4, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

It is my responsibility to examine the accounts under Section 145 of the 2011 Act, state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5) (b) of the 2011 Act, whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of the unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an opinion on whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below

Independent Examiner's Statement

Since the charity’s gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material aspect the requirements

•The accounting records were not kept in accordance with section 130 of the 2011 Act; and

•The accounts did not accord with the accounting records or

•The accounts did not comply with the accounting requirements of the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which understanding should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jacqueline Ford

31 Mar 2026

Jacqueline Ford FCCA Date Castletons Accountants Ltd 12b Kennerley's Ln Wilmslow Cheshire SK9 5EQ

Page 5

British Heart Rhythm Society (BHRS) Statement of Financial Activities For The Year Ended 31 May 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Exams
Reaccreditation
Symposium
Commissions
EXPENDITURE ON:
Raising funds
5
Charitable activities:
5
Exams
Symposium
Donations
Grants
NET (EXPENDITURE)/INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
12
2025
Unrestricted
funds
£
98,024
73,368
20,860
56,832
2,000
2024
Unrestricted
funds
£
79,319
60,500
3,001
69,908
2,000
251,084 214,728
(111,077)
(52,626)
(88,023)
(1,974)
(5,000)
(103,176)
(46,381)
(17,606)
-
-
(258,700) (167,163)
(7,616) 47,565
(7,616)
244,937
47,565
197,372
237,321 244,937

The notes on pages 8 to 11 form part of these financial statements.

Page 6

British Heart Rhythm Society (BHRS) Statement of Financial Position As At 31 May 2025

----- Start of picture text -----
||||| |---|---|---|---| |2025|2024| |Unrestricted| |Total funds| |funds| |Notes|£|£| |FIXED ASSETS| |Intangible Assets|8|16,221|-| |Tangible Assets|9|169|225| |16,390|225| |CURRENT ASSETS| |Debtors|10|7,492|57,589| |Cash at bank and in hand|225,067|190,340| |232,559|247,929| |Creditors: Amounts Falling Due Within One Year|11|(11,628)|(3,217 )| |NET CURRENT ASSETS (LIABILITIES)|220,931|244,712| |TOTAL ASSETS LESS CURRENT LIABILITIES|237,321|244,937| |NET ASSETS|237,321|244,937| |FUNDS OF THE CHARITY| |Unrestricted Funds|237,321|244,937| |TOTAL FUNDS|12|237,321|244,937| |On behalf of the board|

----- End of picture text -----

----- Start of picture text -----
||| |---|---| |E W Gregory| |E Gregory|27 Mar 2026| |Trustee| |Date|

----- End of picture text -----

The notes on pages 8 to 11 form part of these financial statements.

Page 7

British Heart Rhythm Society (BHRS) Notes to the Financial Statements For The Year Ended 31 May 2025

1. General Information

British Heart Rhythm Society (BHRS) is an unincorporated charity registered with the Charity Commission, registered charity number 273307. The principal address is 24a Market Street, Disley, Cheshire, SK12 2AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Website costs. It is amortised to income and expenditure account over its estimated economic life of 5 years.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Member subscriptions and sponsorships
2025
Unrestricted
funds
£
5,178
92,846
2024
Unrestricted
funds
£
63
79,256
98,024 79,319

4. Net Income/(Expenditure)

The net (expenditure)/income is stated after charging/(crediting):

2025 2024
£ £
Depreciation of tangible fixed assets - owned 56 75
Amortisation of intangible fixed assets 4,055 -

Page 8

British Heart Rhythm Society (BHRS) Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

5. Analysis of Expenditure

Raising funds
Exams
Symposium
Donations
Grants
Raising funds
Exams
Symposium
6. Support Costs
General administration
Depreciation
Interest payable
Governance costs
General administration
Depreciation
Interest payable
Governance costs
Activities
undertaken
directly
£
-
52,626
88,023
-
-
Grant funding
of activities
£
-
-
-
-
5,000
Support costs
(see note6)
£
111,077
-
-
1,974
-
2025
Total
£
111,077
52,626
88,023
1,974
5,000
140,649 5,000 113,051 258,700
Activities
undertaken
directly
£
-
46,381
17,606
Support costs
(see note6)
£
103,176
-
-
2024
Total
£
103,176
46,381
17,606
63,987 103,176 167,163
Raising funds
£
71,723
4,111
3,918
31,325
Donations
£
1,974
-
-
-
2025
Total
£
73,697
4,111
3,918
31,325
111,077 1,974 113,051
2024
Raising funds
£
79,111
75
3,041
20,949
103,176

7. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL)

Page 9

British Heart Rhythm Society (BHRS) Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

8. Intangible Assets

Cost
As at 1 June 2024
Additions
As at 31 May 2025
Amortisation
As at 1 June 2024
Provided during the period
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 1 June 2024
9. Tangible Assets
Cost
As at 1 June 2024
As at 31 May 2025
Depreciation
As at 1 June 2024
Provided during the period
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 1 June 2024
10. Debtors
Due within one year
Trade debtors
Other debtors
2025
£
7,274
218
7,492
Other
£
-
20,276
20,276
-
4,055
4,055
16,221
-
Computer
Equipment
£
870
870
645
56
701
169
225
2024
£
7,589
50,000
57,589

Page 10

British Heart Rhythm Society (BHRS) Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

11. Creditors: Amounts Falling Due Within One Year

1. Creditors: Amounts Falling Due Within One Year
Trade creditors
Bank loans and overdrafts
Other creditors
2025
£
10,012
446
1,170
11,628
2024
£
2,094
-
1,123
3,217

12. Movement in Funds

Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 June
2024
£
244,937
Income
£
251,084
Expenditure
£
(258,700)
As at 31 May
2025
£
237,321
244,937 251,084 (258,700) 237,321
As at 1 June
2023
£
197,372
Income
£
214,728
Expenditure
£
(167,163)
As at 31 May
2024
£
244,937
197,372 214,728 (167,163) 244,937

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

Travel
Subsistence
Accommodation
Other Expenses
2025
£
1,622
147
404
2,063
2024
£
2,378
-
-
1,642
4,236 4,020

Number of trustees reimbursed for expenses during the year was 13 (2024: 14)

14. Related Party Disclosures

There have been no related party transactions in the reporting period.

Page 11

British Heart Rhythm Society (BHRS) Detailed Statement of Financial Activities For The Year Ended 31 May 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Membership subscriptions
Charitable Activities:
Exams
Conference, exam fees & sponsorship income
Reaccreditation
Conference, exam fees & sponsorship income
Symposium
Conference, exam fees & sponsorship income
Commissions
Conference, exam fees & sponsorship income
EXPENDITURE ON:
Raising funds
Computer and IT consumables
Insurance
Printing, postage and stationery
Advertising and marketing costs
Audit fees
Admin and Accountancy fees
Sundry expenses
Depreciation of computer equipment
Amortisation
Bank charges
Council meetings expenses
Independent examiner's fees
Charitable Activities:
Exams
Conference and Examination costs
Symposium
Conference and Examination costs
2025
Total funds
£
5,178
92,846
2024
Total funds
£
63
79,256
79,319
60,500
60,500
3,001
3,001
69,908
69,908
2,000
2,000
214,728
(2,300)
(589)
-
-
(1,140 )
(74,342)
(740)
(75)
-
(3,041)
(20,949)
-
(103,176)
(46,381)
(46,381)
(17,606)
(17,606)
...CONTINUED
98,024
73,368
73,368
20,860
20,860
56,832
56,832
2,000
2,000
251,084
(3,249)
-
(6)
(802)
-
(67,666)
-
(56)
(4,055)
(3,918)
(30,072)
(1,253)
(111,077)
(52,626)
(52,626)
(88,023)
(88,023)

Page 12

British Heart Rhythm Society (BHRS) Detailed Statement of Financial Activities (continued) For The Year Ended 31 May 2025

Donations
Charitable donations
Grants
Grants to individuals
NET (EXPENDITURE)/INCOME
(1,974) -
(1,974)
(5,000)
-
-
(5,000) -
(258,700) (167,163)
(7,616) 47,565

Page 13

Issuer

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