REGISTERED CHARITY NUMBER: 276218 Re ort of the Tru$teo9 and Unaudited Financial Statements for the Year Ended 31 Dèeèmb•r 2024 for Internatlonal Socle of R?dlo Radlolo Ical Technolo hBrs & ists Wormald & Partnws Chartered Accounlanls IICAEW) Brunel Hous8 11 The Promenade Clifton Down BS8 3MG
International Socle of Radlo Radiolo Ical Technolo ra hers & Contents of Ihg FSnanelal Statements OY the Year Ended 3 December 2024 Pagtr Rtrport of the Trustees Indop•ndènt Examlnerfs Report Statement of Flnanclal Actlvitltrs Balance Sheet Notss to lh& Financial Statements 8 10 12 Detalled Stat•m•nt ol Flnanclal Activitles 13 to 14
International Sacla of Radio Radlolo Ical Technolo ra hers & ists R• ort of the Truste9$ for th9 Year Ended 31 December 2024 Tho trustees present Ih6ir report with the ftnancial statement$ of the charity for the year ended 31 December 2024. Tha truslees havè adopted the provisiDns of Accounlinu and R?porting by Charltles.. Slalemenl of Recommendéd Practice applicabl8 to charlties preparing thelr accounts in accordance with th8 Flnancial Reporting Standard appli¢8ble in the UK and Republic ol Ireland (FRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES Oblectlves and alms Thè Society aim8 10 itllprove the standards of delivery and prodice of medie31 imagin9 and radiation Iherapy throughout Ihe world by acllng as the inlernallonal liaison organisalion for medical radi&tion technology and promoting quality patient care, educatlon and re8earch in the radiation mèdicln8 sCiens. The objedives of Ihè SetY are.. Ir) advance ihe science and praclice of radbography and allied subjects by the prornollon of improved standards of dUcatn and of research in Ihe lechnical 88pects of radiation PTole¢lion. lo mako the resulls of researd) 8nd experience in radiallon medicine and radiatton prolectitin available lo praclifioners thmughoul the world, to create and hold funds wh¢ch shall be availab58 for furtharlng the objects of th8 soclety whilst al the same Ilme being charit8bl& organisation. Signlflcant 4¢llvltles The activi1185 include the publication of bl-annual newsleller$, organising seminars, workshops and a World Con9ress every two years. The World COng9S is held by rotation in the three regions of the Sociely, namoly The Americas. Asi8lAuslralasia and Europ8lAfrlca. Th& Society 18 a Non Governmenlal Organis8tion officially recognised by Worfd Héalth Organisation and actively CO-operale8 in joint VEntures with that body. The Society 1$ 8 member of the WHO Global Steering Group for Education. This Group works toward8 Ihfr provision of training and education needs in developing countries and provides resource$ to anab1e these to be realised. The Society conlinLJèS lo particspale a5 an tsfficlal observer of tha Inlemational Alomi¢ En8rgy Agency and as su¢h is involved in the production of radiallon protection material for both patients 8nd slaff. Several m$ellngs are held throughout the year with Agency and further co-OPOTalion Is assured. Volunteers As in previous yè8r$. the Society has relied on the volunteers for their valued hard work and dedication during the year. ACHIEVEMENTS AND PERFORMANCE Charltable activities The trustees are pleased with the achievemehl$ of the charllable activities during the year. ¢onlSnue lo hold dSscussions with external organisalion8 to provide conlinuous leamlng packages via inlernel communication, whi¢h should make the p8rtlcipalion of develDpin9 countries in educational pro9ramme& far easier. Award research giant$ up to the value of £5,000 on an annual ba818. W8 conlinye lo work with many member societies In tho developing woild who are unable lo fulfil the membership riHanaAI obligatsons bul arg pleased that support frir these countries continues to come from our more affluent members. Board membars wgre also repre8ented al a number of Nallonal and International meetlngs and actively engaged in promoting tha Society and rectuiling new member organisalions. Eo¢h reglon has its owft specific problems. some of which are made MO difficull because of18nguage difficullie8. Investmgnt Pgrfomiance Inve81menl man8gers, Brewin Dolph1n LSmll&d manage the Society's Investment portfolio. Ouring the year realised gains amounted [0 £1,825 and unrèali58d gains amounted lo £9,220. As al 31 Decwnb¢r 2024 the inveslmènl portfolio had a rvgrket value of £811,66812023'. £78e,6481 Internal and •xt•rnal factors The trustees have made a full assessment ol thè internal and external fo¢tors Ihal may 8ffect th8se financial slalemenls and do not deem any factors matèrial Ènough to have an impacl. Page 1
Internatlonal Societ of Radlo adlolo ical Technolo ra har8 & Ists Re ort of IhÈ Tfuslees for tha Y&Jr Ended 31 DeGember 2024 FINANCIAL REVIEW Prlncipal funding 80urce8 The Society is a Non Govemm¢nl81 Organi881ion In official relalions wilh the United Natlons and the World Health Organisation and does nol receive any funding from any government. Instead, il relies on subscrSption from Individual country societies, associates and corporatè organl8alions for 118 income. General donallons and grfls do not lonn 8 material part of ils income. Investment pollcy and objgctlvo$ Inveslmenl rnanagers, Brewin Dolphin Limited manage the Societls invèstmènt portfolio. TheiT obje¢live is lo rnaint8in a diversified porlfolio wllh low risk lo achieve in¢ome growth and modesl capital growth, so as lo provide funds Its covei the Society's operating costs and 8cliviliès, withotsl èxcessively reducing Ihe value of the reserves. There are no re81riclion8 on the Soc4ely's power lo invest. Results and Reserves The financial results for the year Èrè as rèptsrted On the allached pages slx lo twelve. We confirm that the Socioty Is sblè lo meet its financial obligations on fund by fund basis. A$ al 31 December 2024 the restricted funds amounted lo £17,598 and the general (unds amounted lo £866.490. Funds In deflclt When donalÉons 8ra r1Ved for a specific purpose or project that the So¢Sety is lo undertake than they are held as restricted funds until Ihe project In completed. Defldl ot) restricted funds is transfered to g&nerBI funds durlng the year. FUTURE PLANS We will Continue with Ihe Sociely's slated objedives and where approprlale and necessary will endeavour 10 expand operallons. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity Is controlled by its goveming documént, 8 dèèd of Irusl and slalules and constitutes an unlncorporaled charity. Recrultmènt and appointm¢nt of now truste08 The member SDc161y or so¢ielie$ of each country 15 enlilled to elect one person to be member of the Council. The Officers and the mernbers of The Board of ManEJgement arè èlected by the Counal to hold office until the close of the next bul one meeting of the Council held al a biannual World Congress. OryanSsatlonal strucknrè Councll The powers of the Soclely aTr vesl¢d In the Council. Tho Council may delegate such poweTS as it may determine from lirne lo time lo any of ils Cornmittees, the Board of Management or Officers of Ihe Stsciety, Offlcer8 of the Society The Officers of the Society are The Presldent. Thè Treasurar and Th& Chief Exe¢u15ve Officer. Board of Management The Board is the execulSv8 body of th& sOaty and undertake$ the business of the society. Chief Executlve Offl¢er The Chiel Executive Officer 18 appointed by Ihe Board of Management and is Ihe senior executivè officÈi of the Society and acts as the secretary lo thé Councll and th8 Board of Manag¢menl. The Chief ExecUtVe Officer is not a member ol the Council and is not enlilled to vote at Council and Board meetings. REFERENCE AND ADMINISTRATIVE DETAILS Registèred Charity number 276218 PTln¢lpal addrn88 207 Providence Square Mill Street London SE1 2EW Page 2
Intèrnatlonal Soclèt of Radlo Radiolo Ical fechnolo ra hers & ists Re ort of thè Trustèès è Year Ended 31 December 2024 for Tru81è•8 Board of Management County of Residence Posltlon Name President-. Dr N Pongnapang Thailand Vice Pre8idenl¥'. The Amerlcèg.. MrA Cromp Canada Asia & Au8lrala8ia'. MsTCWee Singapore Europe & Africa.. Mr H Hj&mly Norway Regional Directors.. The Amorica8'. MsDLLon USA Asla & Austral&sla'. MrN Kodama Japan Euiope.. Mi T Agadak08 Greece Africa,. M5 E O Balogun Nlgeria Treasurer.. MT P Gerson France Commitl6è Direct¢>rs'. Public Relations= Education.. Professional Piacli¢e- Mr Y Vichlanln Mr S Lacey MrEHTChan Thailand Auslialia Hong Kong Consultant CEO Mr D Katsifarakis Gree Independent Examlner Wormald & Partners Chartered Accountants IICAEW) Brunel House 11 The Prornenade Clifton Down Br15101 BS8 3NG Solleltors Blake Morgan LLP New Kings Court Tollgata Chandlers Ford Easlleigh S053 3LG Investment Managgrs Brèwin Dolphln Llmiled 12 Smithfield Slreel London EC1A 98D Bankers Lloyds TSB Bank PIC 514 Cowbridge Road East Victoria Park Cardiff South Glamorgan CF5 1BL Pag8 3
I.LenatIolI s0Cl ty..ol Ra R dlolo ort of the Tru5teBs tor the Yejr Ended 34 DecemboT 2024 Approved by orderaf iho board of Irusle85 on 13 November 2025 end slgn8d on ils behalf by,, Mr P Qerson. Tru$iee
Inde endent Examinerfs Re ort to the Trusteès of Internatlonal Socle of Radio ra hers & Radlolo Ical T ehnolo Indgpgndont examlnerfs report to th¢ trust•o3 of Internatlonal Socièty of Radlographer¥ & R8dlologlcal Technologlsts I roport to the char¢ty Iruslees on my oxamlnation of Ihe accounts of Intsmational Society of Radiographers & Radiological Technologists (the Trustl for the year ended 31 December 2024. Responslbllitie8 and ba815 of rèport As tho charity Iruslees of the Trust you are responslble for the preparallon of the accounts in accordance with the requiremen18 of th8 Charftles Act 2011 I'lhe Acl'l. I report in r¢specl of my examinalion of thè Trust's accounts carried out under Se¢tlon 145 of the Act and In carrying rjul my exarnination I have followed all applicable Directions given by thè Charity Commission under SeclipR 145ISllbl of the Acl. Independent examinèr'¥ stst•mènt I have completed my examination. I confirm that no material malleis have come to my attention In connecllon wilh Ihe examination glving me cause lo believe that in any material respect.. accounling rec¢rdy werg not kapt in respect of the Trust 8$ raqulrèd by Section 130 of the Act., or the accounts do not accord with Ihose records., or the accounts do not comply with the applicable rgquiremenls concerning the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement Ihal the accounts give truè and fair view which is nol 8 m8tter considered as part of an indep¢ndent examination. I have no con¢ems and have come across no othèr matters in Gonneclion with the examlnatlon to whlch allenlion shoutd be drawn in this report in order to enablè a proper understanding of the accounts lo be reached, Samuel Thornas Alktrr F.C.C.A Wom)ald & Partners Chartered Accountants IICAEW) Brunel House 11 The Promenade Clifton D<)wn Bfislol BS8 3NG 13 November 2025 Pag8 5
International Socle of Radio Radiolo Ical TÈchnolo ra isls Statement of Flnanclal Activities for thg Ygar Endèd 31 Decewnber 2024 2024 Total funds 2023 Total funds Unrestricted fund Restricted lunds Notes INCOME AND ENDOWMENTS FROM Sub8criplions. donallons & legacies 81.504 81,504 87,473 Investment income 22,545 22.545 21,493 T¢tsl 104,049 104,049 88,968 EXPENDITURE ON Raising funds Raising donation5 and legacies Investment managemènt cos18 34,542 7,892 34,542 7,892 33.380 7,435 42,434 42,434 40,815 Charitablg #Ctlvltlas Charitable expenditurè 76.302 76,302 56,752 Total 118.736 118,736 97,567 Nel 98lns on Investments 11,04S 11,045 8,987 NET INCONIEIIEXPENDITUREI {3.642) 13,642) 386 RECONCILIATION OF FUNDS Ttst81 funds brought forw8id 870.132 17,598 887,730 887,344 TOTAL FUNDS CARRIED FORWARD 866,490 17,598 884,088 887.730 The nc)tes form part of these finanaal stalemen18 Page 8
Intoriialloi)al SoGlÈty of R¥dlograpli¢Ys & Radlologlcal Te¢linologl$ts Balan¢0 Sl)oel 31 Docembor_2024 2024 Tolal funds 2023 Tol81 funds Rfjslrlc18d lund5 lund Nolas FIXED ASSETS 811.66B 811,668 786,648 CURRENT ASSETS Debwrs C88h at bank 1,366 56,293 1,366 72,891 2,222 100.935 17,598 57,659 17,598 75,257 103,157 CREDITORS Amounls fallin9 due oiie year 10 12,8371 12,8371 12.D751 NET CURRENT ASSETS 54.822 17.596 72.420 101.082 TOTAL ASSETS LESS CURRENT LIABILITIES 866,490 17,59B 884,088 887,730 NET ASSETS 866.490 17.598 884,088 887.730 FUNOS Unre$irtcted funds Reslricled funds 866,490 17,598 870.132 17,598 TOTAL FUNDS 884,088 887.730 The finan¢lal 5talemenls ware approved by the Board ol TTuslees and aulhotsed fL* Isgu& on 13 NovÈmbor 202S 8nd were Bigned DD ils behalf by.. Mr P Gerson- Trusteè 7ho nolos form part oflhosg flan81 51alempnts Fagg 7
Intsrnational Socie of Radlo Radlol Ical Tèchnolo ra hers & ists Notes to thè FlnaneSal Statemèn for the Year Ended 31 De¢grnbgr 2024 ACCOUNTING POLICIES Basls of preparlng the fin4n¢iJl ststemgnts The financial $lalemenls of the charity, which is a public beno11 onlily under FRS 102, have béen prepared in accordance with tha Charillès SORP IFRS 102) 'Accounting and Reportlng by Charities.. Slalement of Recommended PractÉ¢g applicable lo charities preparing their accounts in accordance wSlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'Thé Financial Reporting Standard applicable in the UK and Republlc of Ireland, Elnd Ihg Charities Act 2011. The financial statements have been prep2rèd undèr thè hi$lori¢al cost convention, wilh the èxcepllon of Investments which are included al markel valuo, as modiflod by the revaluation of certaln assets. Income All incom8 is r6cognls8d In th& Slaltsmenl of Finan(ial Activities once the charity has enlillomenl lo the funds,11 is probable that the income> will be received 8ftd the amount ¢an be measured reliably, Expondituro Liabilities are recognised as expenditure as soon as there is a legal or constructivo obligation commilling the Charity to that èxpènditure, il 1$ probable that a transfer of economic benefits wlll be required in 8elllemenl and the amount of the obligation can be m&asured reliably. Expenditure is accounled foi on an accruals basls and has been classified under headings that aggregate all cost related lo the category. Where costs cannot bè directly allribuled to particular headings they have been allocated Its adivilio$ on a basi8 consistent with the use of iesources. Grants offered subjeet to conditlons which havo not been mel at the year end dale are noled as a commltmenl bul not accrued as expenditure. Taxatlon Th& ch8rlty Is ex8mpl fmm lax on its charitable aclivilies. Fund accounting Unrestricted funds can be used in accordance wilh the charll8bl8 Object8$ 81 Ihe dis¢retTon of the Iruslees. Rè$lri¢lÈd funds can only be used for particular restricted purposes within the objects of Iho ¢harily. Reslriclton8 aiise when specified by the donor or wh&n lund8 ar8 ralsèd for particular ts8lrided purposes. Further explanation of ihe nature and purpose of each fund is Included Sn Ihe notes lo th¢ finan(¥al slalernenls. SUBSCRIPTIONS, DONATIONS & LEGACIES 2024 2023 Subscripll¢>ns Donations World Congress ItOme 81,504 51,877 933 14,663 81,504 67,473 INVESTMENT INCOME 2024 2023 Investment income 22,545 21.493 Page 8 continued...
International Soclet of Radio adKolo Ical Technolo ra hers & Ists otes to the Fl for tho Y clal Statements - conllnued r Ended 31 Decembèr 2024 RAISING DONATIONS AND LEGACIES 2024 2023 Professlonal fee Secretaria5 & adrnini$lrAtlon Telephone & postages Printing & $tationery Insurances Travelllng expenses Repairs & renewals Interest payable and sirnilar chafges Support costs 22,000 6,117 1,158 219 133 1,425 945 1.915 630 22,000 5,662 918 3e 248 808 235 1.411 2.Q64 34,542 33,380 INVESTMENT MANAGEMENT COSTS 2024 2023 Portfollo manogemenl 7,892 7.435 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees. r8muneralion or other benefits for the year endad 31 DeeT 2024 nor for the year ended 31 Decomber 2023. Trustees. expenBe¥ There were no trustees, expenses paid for thè year ended 31 De¢¢mber 2024 nor for th8 year ended 31 Decèmber 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslrlctèd fu¢MI Restricted funds Total funds INCOME AND ENDOWMENTS FROM Subscriptions, donalions & legacies 67.473 67,473 Inveslrnenl Income 21,493 21,493 Totsl 88.966 88,966 EXPENDITURE ON Ralsing lund¥ Ralsing donations and lega¢l¢s Inveslfflenl manag8ment costs 33,380 7.435 33,380 7,435 40,815 40,815 harltabltr activltles Cha¥ilable eypenditure 58,752 56,752 Total 97,567 97,567 Nel gains on inveslmèntg 8,987 8,987 NET INCOME 386 Page 9 onlinued...
rnatlonal Soclet ol Radlo Radlolo Ical Technolo ra Ists Not88 to th& Flnanclal Statements . contlnued for the Ygar Ended 31 December 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continuèd Unreslricled lund Restricted funds Totsl funds RECONCILIATION OF FUNDS Total fund8 brought fotward 869,746 17.598 887.344 TOTAL FUNDS CARRIED FORWARD 870,132 17.598 887,730 FIXEO ASSET INVESTMENTS Li8led inveslmonls MARKET VALUE At 1 January 2024 Additions Disposals RèvaluatlorEs 786,648 54,695 138,8961 9,221 At 31 December 2024 811,668 NET BOOK VALUE Al 31 08¢omber 2024 811,668 Al 31 December 2023 786,648 Cost or valuation al 31 Decèmbèr 2024 18 represented by.. Listed investments Valualion in 2019 Valuation in 2020 Valuation in 2021 Valuation in 2022 Valualion in 2023 Valuation in 2024 Cost 28,834 0,422 57,230 183,2221 16,148 8,768 774,488 811,668 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayment8 & accrued inrne 2,222 Page10 conlinuod...
Intematlonal Societ of Radio ra herB & Radiolo ical Te¢hnolo tsta Notès to thè Flnanclal Stalém•nts - contlnued for the Ytrar Ended 31 December 2024 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors Acciua18 & deferrBd Irwtn 2,832 2,070 2.837 2.075 MOVEMENT IN FUNDS Nel movement in funds At 31.12.24 At1.1.24 Unre8tricted funds General fund 870,132 (3,6421 866.490 R?¥trlct¢d funds Dpvelopmenl World Congress- Trav81 Fund 5,204 12,394 5,204 12.394 17,598 17.598 TOTAL FUNDS 887,730 {3.6421 884,088 Not movemènt In funds, Includ&d In th8 abov8 ar6 as follows.. Incoming resources Re$oureès expended G81ns and loss&s Movement In funds Unrèstrlcted fund8 General fund 104,049 1118,736) 11,045 (3,642) TOTAL FUNDS 104.Q49 1118,736) 11.045 13,642) Comparatlve8 for movement in funds Nel movement in funds Al 31.12.23 Al 1.1.23 Unr•strletèd fund$ General fund 869.746 870,132 Restrlcted funds Development World Congress- T¥avel Fund 5,204 12,394 5,204 12,394 17,598 17,598 TOTAL FUNDS 887.344 386 887.730 Page11 nllnued...
Intematlonal Socle of Radlo Radlolo Ical Technolo ra hers & ists Notes to the Flnancial Statements . contlnued for the Year Ended 31 December 2024 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are a8 follows.. Incoming rewur$ Resources expended Gains and losses Movement in funds Unre8trictèd fund$ General fund 88,96 {97,5671 8,987 TOTAL FUNDS 88.968 {97,567) 8,987 A CLfrrenl year 12 month8 and wlor year 12 months comblned po8lllon Is as follows: Net movemenl in funds Al 31.12.24 A11.1.23 Unre8trlctsd fundg General fund 860,748 13,2561 866.490 Re¥trl¢ted fund$ Development World Congrèss- Travél Fund 5,204 12,394 5,204 12,394 17.598 17,598 TOTAL FUNDS 887,344 13.256) 884,088 A current year 12 months and prior yèar 12 months combined nel movem&nl in fttnds, inelttdad in the abov8 arÈ as followa.. Incoming resources Resources expended Gains and losses Movement in funds Unrestrlctgd funds Ggneral fund 193.015 1216.3031 20,032 13,256) TOTAL FUNDS 193.015 1216,303) 20.032 13.2561 12. RELATED PARTY DISCLOSURES There were no related party Iransaclions for the year ended 31 Dember 2024. Page 12