charity reglstratlon number 273365
BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr Urshla Devalia
Prof Sondos Albadri
{Resigned 14 September
2023)
Mrs Jennifer Ha￿1$
Dr Hannah Walsh
Prof Christopher Vemazza
Dr David Johnson
Prof Paula Wdlerhouse
Dr S Bhalia
DT Fiona Sotir
{Appoinled 14 September
20231
Charity number
273365
Registered office
clo The Faculty Of Dental Surgery.
The Royal College Of Surgeons of England.
3843 Lincoln's Inn Fields
London
WC2A 3PE
Independent examlner
Bird Simpson & Co
144 Nethergate
Dundee
DDI 4EB
Bankers
Bank of Scouand PIC
PO Box 17235
Edinburgh
EH11 1YH
Solicitors
H Tyler
Brulton & Co.
288 West St￿et.
Fareham,
Hants

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
CONTENTS
Pag
Trustees. report
Statement of Trustees. responsibililies
Independent examinerfs report
Slalement of finan￿al activities
Balance sheet
Notes lo the financial statements
8-13

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and financtal slalemenls for the year ended 31 March 2024.
The financial statements have been prepared in accordance wth the accountirkg policies set out ir* note 1 to the
financial siatements and comply with the Trust's consb'tutson. the Charities Act 2011 and 'Accounling 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 IFRS 1021 (effective 1 January
20191"
Obl8ctlves and actlvllles
The primary objective of the British Society of Paediatric Dentistry 18SPD) is lo advocale for high-qualily and
accessible oral health care for children and young people from birth to sixteen in the United Kingdom. This mission
is carried out through various initialives and engagemenls with the denial profession, political decision-makers, and
other spea21 interest gioups.
Key a¢￿VItIeS for the year Include:
1. Educational Meetings and Professional DevekJpmenl_" The 13 regional branches have organized numerous
educational meeb'ngs and study days lo further the So¢Éety's objectives and provide ￿ntinuIng professional
development for ils members. These events have been pivotal in disseminating Current knowledge and iEsl
practices in paediatric dentistry.
2. Annual National Conference.. The National conferen￿ continues lo be a signfficanl event, diawng subslanlial
allendance from members and attracting sponsorship from both denial and non-dental companies. This event
provides a platform for sharing research, inllovalions, and adVan￿mentS in the field of paedialric denlislry.
3. Awards and Bursaries.. The Society awarded the Max Horsnell Travel Bursary and Student Elective Prize as well
as the BSPD Oulsianding Innovatiorb Award_ Regional branches also support and ftjnd various local prizes.
encouraging excellence in paediatric dentsstry.
The Trustees have adhered lo the guidan￿ issued by the Charity Commission in determining the activities
undertaken by the Trust.

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
During the past year, BSPD has achieved signfficanl milestones in various stralegic domains..
l. Wellbeing and Safeguarding.. The Society has promoted good safeguarding practices within the dental
profession, supported Iraining and research. and campaigned for a reduciion in oral health inequalities.
2. Oral Health Advice.. High-quality, evidenc&based resources for patien15 and carers have been developed,
ensuring Ihey are child-friendly, inclusive with versions translated to leach languages spoken by asylum seekers
lo the UK- and accessible. The involvement of children in the c￿design and co-production of these resources has
been actively encouraged.
3. Preventive Philosophy". BSPD has championed prevenlion-based or81 health initiatives, promoted measures lo
address oral health inequalities, and collaborated wth other heallhcaie agencies lo raise awareness about the
importance of children's oral health.
4. Policy and Advocacy." The Society has engaged at the highest levels in the reconfigurab'on and transformation ol
dental services, supported oral health impiovemenl initiatives, and worked with health and social care bodies to
highlight the integral role of oral health in oveiall health. In Febiuary 2024, the Society issued the BSPD Blue
for paedialric denlislry recovery in the UK to those wlh a role to play in policy reform as well as to the media. The
Media Team Continued lo generate awareness amongst Ihe natsonal and professional dentistry press for the
Society's activities and recommendations {ftN example, highlighknng the role dentisls can play in discussing
vaccination slatU5 Wth patients during the spike in meastes cases) - as well as responding publicly to proposed
denlislry plans issued by political parties.
5. Professional Development.. National guidelines and curricula have been contributed to, supportirrfJ the leaching,
training, and continuous development of a high-quality denlal workforce. A programme of continuing professional
development has been delivered through srientific COnferen￿S and branch meetings.
6. Research and Eviden￿. BSPD has initialed and suptx)rted national quality irnprovement projects, promoted
collaborative research. and campaigned tor hig￿quality national surveys related lo children's oras health.
7. Membership and Advocacy.. Efforts have been made to ensure the dental profession is aware of BSPD'S purpose
and benefits ol membership. The Society has communicated key messages to diveise auLliences and delivered an
Annual Scientific Conference showcasing members. work.
Financial review
The Society remains in a sound financial position. with membership standing at approximately 720 members. The
income and expenditure details are provided in the financial ststements. Funds are held as cash, managed through
a National account and individual regional bfanch accounts. The perfoimance of these accounts is regularfy
reviewed lo ensure financial 5t8bilty.
The policy remains to keep reserves SLFfficienl to cover Iwo years of running costs for the Society-
Plans for future periods
Looking ahead, the Society plans to continue its commitment to improving children's oral health in the United
Kingdom. This will involve ongoing advocacy. professional development, research support, and community
engagement to ensure high slandaids of paedi81ri¢ dentsl ￿re_

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure. governance and management
The charity is governed by its conslitulion, wth any amendments requiring agreement by the mernbership al an
AGM 2nd approval by the Charity Commission of England & Wdles. The constitution stipulates a minimum of three
trustees, forming the Society's Executive. induding the President, Honorary Secretary, and Honorary Treasurer.
Other key members include the Past President. Vic&President, Wtce-Presidenl Designate, Honorary Mefflber5hip
Secretary. and the Honorary Editor of the International Joumal of Paediatric Denlislry.
Trustees and executive member5 serve varying tefrns. wlh 8 structured Pfoce55 for nominations and elections al
the AGM. A risk management register 15 maintained to identify and review potential risks to the Society annually.
This report reflects our ongoing dedication to advancing p8edialri¢ oral health and supporting the dental profession
in achieving these goals.
The Trustees who served during the year and up lo the date of &gnalure of the financial slalemenls were..
Dr Urshla Devalia
Prof Sondos Albadri
Mrs Jennifer Harris
Dr Hannah Walsh
Prof Christopher Vernazz8
Dr David Johnson
Prof Paula Walerhouse
Di S Bhalia
Dr Fiona Sotir
(Resigned 14 September 2023)
(Appointed 14 September 2023)
The Trustees, report was approved by the Board of Trustees.
Dr David Johnson
Trustee
27 August 2024

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees are responsible for preparing the Trustees. Report and the financial staternenls in accordarbce with
applicable law and Unf(ed Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Praclicel.
The law applicable lo charities in England and Wdles requires the Trustees lo prepare financial slalemenls for each
financial year which give a true and fair wew of the stale of affairs of the Trust and of the incoming resources and
application of resources of the Trust f¢N that year.
In preparing these financial stslemenls, the Trustees are required to..
select suitable accounting polioes and then apply them ￿)nSIStenI1y",
observe the methods and principles in the Charities SORP",
make judgements and eslimales that are reasonable alld pwdent..
slate whether applicable accounth'ng slandaids have been followed. subject lo any material departures disclosed
and explained in the financial slalemenls". and
prepare the financial stslemenls on the going concem basis unless il is inappropriate to presume that the charity
will continue in operation.
The Trustees are responstble for keeping Slfficient accounting fecords th81 disdose wlh feasonable accuiacy al
any time the financial posilion of the Trusl and enable them lo ensure that the financial slalemènls comply with the
Charities Act 2011. the Charity (Accounts and Reports} Regulations 2008 and the prowsions of the trust deed. They
are also responsible for safeguarding the assets of the Trust and hence for taking reasonable sleps for the
prevention and detection ol fraud and other iryegularilies.

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
I report lo the Trustees on my ex8minalion of the financial stslements of British Society of Paedialric Denlislry
Ithe Trust) for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the Trust you a￿ responsible for Ihe preparation of the financial statemen15 in accordance
with the requirefflenls of the Charities A¢1 2011 Ilhe 2011 Act).
I report in respect of my examinatson of the Trust's financial slalements Carried oul under sectK)n 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 14515llbl of the 2011 Act.
Independent examlnerfs ststement
I have compleled my examination. I confirm that no matters have come lo my attention in connecticn with the
examination giving me cause lo believe that in any malerTal respect-.
accounting records were not kept in respect of the Trust as required by secbon 130 of Ihe 2011 Act.. or
the financial slalements do not accord wrth those records.. or
the financial slalemenls do not comply wth the applicable requirements con￿Ming the form and ¢onlent
of accounts sel out in the Charities IAccotJnts and Rew)rtsl Regulation5 2008 other than any requirement
that the a¢￿unt$ give a true and fair view which is not a matter considered as part of an independent
examination.
I have no con¢ems and have come arJoss no other matlers in conneth.on wlh the examination lo which
allenlion should be dra¥Nn in this report in order to enable a proper understanding of the financial slalements to
be reached.
Neil.S.Young CA
Bird Simpson & Co
Chartered Accountants
144 Nelheigale
Dundee
DD1 4EB
Dated.. 27 August 2024

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unre$lrl¢ted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
fund5
funds
2023
2023
Total
2024
2023
Notes
Income from..
Donations and legacies
Charitable activities
54,932
94,884
54.932
94,884
51.399
122.283
51,399
122,283
Total Income
149,816
149.816
173,682
173,682
Expenditure on-.
Charitable activities
141.891
300
142.191
138,841
300
139,141
Total expendlturg
141,891
300
142,191
138.841
300
139,141
Net Incomellexpenditurel and
movement In funds
7.925
(3001
7.625
34,841
13001
34,541
Reconciliation of funds:
Fund balan￿$ al 1 April 2023
285.558
4.41JO
289,958
250,717
4,700
255,417
Fund balances at 31 March
2024
293.483
4,100
297,583
285.558
4,400
289,958
The slalemenl of financial activf(ies includes 811 gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
Cash al bank and in hand
2.914
296.249
291,818
299,163
291,818
Credltors.. amounts falling due within
one year
10
11,580)
11.8601
Net current assets
297,583
289.958
Net assets 8xcludlng pension liability
297.583
289.958
The funds of the Trust
Reslricled income funds
Unrestricted ftJn(Js
11
4,100
293.483
4,400
285,558
297.583
289,958
The financial statements were approved by the Twslees on 27 August 2024
Dr David Johnson
Trustee

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charlty Infomiation
The Charity IS 2 regISte￿d charity in England and Wales. and is unincorporated. The address of the principal
office is 45 The Avenue. Watford. Hertfordshire. London. VVD17 4NU.
1.1 Accountlng convention
The financial statements have been prepared in accordance with the Trust's constilulion, the Charities Act
2011 and "Accounting and Reporting by Charities." Slalement of Recommended Practi￿ applicable to
charities preparing their accounts in accofdance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102) leffeth.ve 1 January 2019)" The Trust is a Public Benefit Entity as defined
by FRS 102.
The Trust has taken advantage of the provisions in the SORP for charits.es applying FRS 102 Update Bulletin 1
not to prepare a Statement of Cash Flows.
The financial ststemenls have departed from the Charities (Accounts and Reports) Regulatsons 2008 only lo
the extent required lo provide a true and faif view. This departure has involved following Ihe Statement ol
Recommended Practi￿ for charities applying FRS 102 ralher than the version of the Statement ol
Recommended Practice which is refeired to in the Regulalions but which has since been wthdrawn.
The financial statements afe prepared in sterting. which is the functional c￿r￿nCY ol the Trust. Monetary
amounts in these financial statements are rounded to the nea￿$1 £.
The financial statements have been ￿pare(l under the hislorTcal cost convention, modified to include the
revalLJalion c>f freehold properties and lo indude inveslmenl properties and certain financial irislrumenls at fair
value. The principal accotjnting poli¢ies adopted are sel out below.
1.2 Going concern
Al the IiTne of approving the financial statements, the Tiuslees have a reasonable expectation that the Trust
has adequate resourees lo continue in operational existence for the foreseeable future. Thus the Tr￿teeS
continue to adopt the going concem basis of accounting in preparing the financial stalemenls.
1.3 Charitsble funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslricled funds are subject to specific conditsons by donors or grantors as lo how they may be used. The
purposes and uses of the reslricled funds are set oul in the notes to the finanual slatemenls.
1.4 Income
Income is recognised when the Trust is legally enlilled lo il after any perforniance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received
Cash donations are recognised on receipt. Other donations are ￿COgnised once the Trust has been notified ol
the donation, unless performance conditions require deferral of the amount Income lax recoverable in relation
lo donations r￿e1Ved under GrfiAid or ijeeds of covenant is reeognised al the ts.me of the donation.
Legacies are recognised on receipt or olhewse if the Trust has been notified of an impending distribution, the
amount is known, and ieceipl is expected. If the afflount is nol known. the legacy is Irealed as a contingent
asset.
Donations and legacies received for general purposes of Ihe Charity are included as unrestricted fijnds.
Donations and I￿aCleS for activities restricted by the tem)s ol the donation ale taken lo reslricled funds where
these wishes are legally binding on the Trustees.

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Icontinuedl
Investment income and bank interest is induded in the year in which il is receivable.
1.5 Expendlturfy
All expendilLFre is included on an 8¢cruals basis. The Charity is not registered for VAT and accordingly
expenditure is shown gross of irrecoverable VAT. The allocation of expenditure follows the poliaes below".
Costs of charitable activty COTnprise all Ihe ￿$oUrCeS applied by the charity in undertaking Tts work lo meet ils
charitable objecbves. including those support ¢osts and costs relating lo the governance of the charsty
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original malurilies of three monlhs or less. and bank overdraft5. Bank overdrafts are shown
within boirowings in ¢urienl liabilities.
1.7 Flnanclal Instruments
The Trust has elected lo apply the provisions of Section 11 'Ba&c Finanaal Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 lo all of its finanual instrument5.
Financial instruments are recognised in the Trusfs balance sheet when the Trust becomes party to the
contractual provisions of the inslrumenl.
Financial assets and liabilits'es are offset, wlh the net amounts p￿Sented in the financial slalemenls. when
there is a legally enforceable right lo set off the recognised amounts and Ihere is an intention lo settle on a nel
basis or to realise Ihe asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balan￿s, are initially measured al
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a finanang transaction, where the transaction is
measured al the present value of the future receipts discounted al a market rale of interest. Finanoal assets
classified as receivable within one year are not amorkn'sed.
Basic financial liabilities
Basic financial Iiabililie5, including creditors and bank loans are initially recogni5ed al transaction price unless
the arrangement con51ilutes a finanung transaction. where the debt instrument Is measured al the present
value of the future payments discounted al a market rate of inleresl. Finanaal liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for g¢x)ds ￿ services that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are Classified as current liabilities rf payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are rectsgnised initially at
transaction price and subsequently measured at amortised cost ￿￿ng the effeth.ve inleiesl method.
Derecognition offinancial liabilities
Financial Iiabililies are derecoynised when the Trust's contractual obligations expl￿ or are discharged 01
cancelled.

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policiès
Icontlnuedl
1.8 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's Services are
received.
Termination benefits are recogni5ed immediately as an expense vthen the Tnrsl is demonstrably committed lo
lerminale the employment of an employee or lo provide lemiinalion benefits.
Critical accountlng estlmates and judgements
In the applicab.on of the Trust's accounbng policies, the Trustees are required to make judgements, eslimales
and assumptions about the cairying arnounl of assets and liabilities that are not readily apparent from other
SoUr￿s. The eslimales and associated assumptions are based on historical experience and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The eslimales and undertying assumptions are fevTewed on an ongoing basis. Revisions lo accounting
eslimales are iecognised in Ihe pericxl in which the estimate is revised where the revision affecls only that
period. ￿ in the period of the ievision and future periods wheTe the revision affects both current and future
periods.
Income from donatlons and legaclès
Unrestricted
funds
2024
Unrestrlcted
funds
2023
Donations and gifts
Membership fees
3,340
51,592
1,200
50,199
54,932
51,399
Income from charitable activitles
un￿striCted
funds
2024
Unrestricted
funds
2023
Charltable Income
Study Day Income
Journal income
Conference surplus
Other income
14,692
53,214
24,396
2.582
15,764
87,610
17,295
1.614
94,884
122,283
io-

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitsble activltles
Total Funds Total Funds
2024
2023
Direct costs
Branch Meetings
Cost of Wley IJPD
Website Costs
Media Support
Bank Charges
Donation5
Independent Examinerfs Fee
Miscellaneous
Adminislering the Charity
TTans1alion Service5
Leaflets
Unicef Training Day
RCS Pump Priming Granl
Legal Fees
Rights of the Child Faclsheet Poster
34,313
22,890
3,021
37,752
343
1,200
1,580
2,374
18,990
402
2.700
45,650
21.294
1,827
38,935
243
232
1,860
1,651
17,847
3,210
3,500
2,892
13,973
600
2.053
142.191
139.141
Analysi5 by fund
Unrestricted funds
Reslricled funds
141,891
300
138.841
300
142,191
139,141
Trustees
None of the Trustees (or any persons connected wth them} received any remuneration or benefits frlxn the
Trust during the year.
Taxatlon
The charity is exempt from tsxalion on its actiwties because all ils income is applied for charitable purposes.
Herltage assèts
The BSPD National body owns the following assets..
Presidential jewel, gavel and block valued at £1.400.
Debtors
2024
2023
Amounts falllny due wlthin one year..
Trade debtors
2.914
11

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Credltors: amounts fallln9 due within one year
2024
2023
Accruals and delerred income
1,580
1.860
11
Restricted funds
The restricted funds of the charity comprise the unexpeTrded balances of donations and grants held on trust
subject lo specific conditions by donors as lo how they may be used.
Balance at
1 April 2022
Resource5
expended
Balance at
1 April 2023
Resources
Balance at
expended 31 March 2024
Jane Goodman Prize
4.700
{3001
4,400
(300}
4.100
12 Unrestrl¢ted funds
The unrestricted funds of the chaiity ￿mprIse the unexpended balall￿$ of donations and grants which are
not subject lo specific conditions by donors and granlors as lo how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
285.558
149.816
{141.8911
293.483
Previous year..
At 1 Aprti
2022
Incoming Resources At 31 March
resources
expended
2023
Gener81 funds
250.717
173.682
1138.8411
285,558
13 Analysls of net assets between funds
Unrestricted Restricted
funds
fund5
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances al 31
March 2024 a
represented by".
Current asselsllliabililiesl
293.483
4.100
297,583
285.558
4,400
289,958
293.483
4.100
297,583
285,558
4,400
289.958
12

BRITISH SOCIETY OF PAEDIATRIC DENTISTRY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Related party transactlons
There were no disclosable relaled party transactions during Ihe year {2023 - none).
J3-