Trustees, Annual Report for the period
Period start date
01
01
Period end date
31
12
From
2023
2023
Section A
Reference and administration details
Charity name
BRITISH and IRISH HYPERTENSION SOCIETY
Other names charity Is known by
BIHS
Registered charity number lif any)
287635
Charity's principal address
Unit 2, Q Court,
Quality Street, Edinburgh, EH4 5BP
Names of the charlty trustees who manage the charity
Trustee namè
Offi¢e lif any
Oates acted If not for wholè
year
Name of person lor bodyl
entilled to appoint
trustee
if an
Terence Mccomiack
President
14.09.2021- 18.09.2023
Ian Wilkinson
President
Vice President
Vice President
Secretary
Treasurer
19.09.2023 - 31.12.2023
14.09.2021- 18.09.2023
Phil Chowienczyk
James Sheppard
Luca Faconti
19.09.2023 - 31.12.2023
14.09.2021- 31.12.2023
13.09.2022- 31.12.2023
13.09.2022- 31.12.2023
Sinead McDonagh
Young Investigator
Representative
Ordinary Member
Ordinary Member
Ordinary Member
Ordinary Member
Pauline Swift
14.09.2021- 31.12.2023
Philip Lewis
Pankaj Gupta
Sam Olden
14.09.2021 31.12.2023
13.09.2022 - 31.12.2023
10
13.09.2022 - 31.12.2023
13
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Namo
Dates acted if not for whole ear
Names and addresses of advisers (Optional information)
e of advisor
Name
Add￿*￿
ccountant
3 Richfield Place, Richfield Avenue, Reading, Berks. RG1 8EQ.
HJS (Reading) Ltd
amo of chief executive or names of senior staff members Ioptional infonnationl
TAR
April 2009

Section B
Structure,
Description of thè charity's trusts
Constitution (adopted 2151 October 1983, amended 24th September 1984,
15th September 2009, 9th September 2013, 22nd September 2014. 21&1
September 2015, 22nd September 2016, 25th September 2018, 13th
Se
tember 2022
Association
overnance and mana
ement
Type of governing document
How the charity is constiluted
Truslee $ele￿10n methods
dbs
Trustees are elected to membership of the Executive Committee by BIHS
Members at the Annual Busine55 Meeting following a call for nominations
earlier in the
ear
Additional gov8rnanc8 Issues {Optlonal Information)
Ordinary and Associate Membership and Fellowship of the BIHS is open to all
registered healthcare professionals and clinical practitioners active in the field
of hypertension and cardlovascular disease prevention in the United Kingdom
and the Republic of I￿land. Affiliate membershlp may be granted to
healthcare professionals residing outside the United Kingdom and Republlc of
Ireland at the discretion of the Executlve Commlttee. It Includes consultants,
clinicians, nurses, physiologists, pharmacists, allied healthcare professionals,
and other scientlsts. Appllcations for membership are considered throughout
the year. Membership of the Soclety currently stands at 286. Only members
and fellows resldent in the United Kingdom and Republic of Ireland are eligible
for election to the Executive Committee.
You may choose to include
additional information, where
relevant, about..
policies and procedures
adopted lor the induction
and training of trustees.,
the charity's organisalional
structure and any wider
nefvlork with which the
charity works.,
r8lation5hip with any related
parties..
trustees, consideration of
major risks and the system
and procedures lo manage
them.
The management of the BIHS is undertaken by an elected Executive
Commlttee of 10 persons (frustees), led by the President and Vice Pre51dent.
Four Standing Committees and two special interests have also been
established to help the Executlve Committee manage the day-to-day activities
of the Society (at least one Trustee sits on each of the Stsnding Committees,
which are required to submit regular reports to the Executive Committee on its
activities).
The major risks to the contlnuatlon of the Soclevs programme of educational
activities are from a decrease In Income from its Industrial partners (see under
'Reserves Policy?. Minimal fees to cover administration costs only have been
introduced for various projects.
Section C
Ob'ectives and activities
Summary ofth•
obj•ets of th• ¢hArlty
8•t out in it•
gov•rnlng docum•nt
The object of the Charity is to promote the advancement of knowledge and
dissemination of information concerning the pathophysiology, epidemiology, detettion,
investigation and treatment of arterial hypertension and related cardiovascular
diseases
Educational Meetings: Each year, the Soclety aims to run a main Scientific
Meeting. Educational programmes are under review and online options are being
explored. Variou5 Other meetings are held during the year; in collaboration with
other cognate societles andlor as ad hoc meetings on specific topics
Guidelines and Scientific Statements: The Society is a stakeholder in various
National Institute for Clinical Excellence Guidelines relating to cardiovascular
disease and issues statements in response to relevant media reports
Website: The BIHS website (www.bihsoc.or
) provides a valuable educational
resource for healthcare professionals working in the field of high blood pressure.
These ￿sOUrceS have. been Increased and enhanced over the last few
ears and
Summary of the
main activities
undortaken for
the public benefit
in relation to
these objects
linclude within
this section the
statutory
declaration that
TAR
April 2009

' trustées have had
regard to the
guidancè issued
by the Charity
Commission on
publlc benefit)
the website has been redesigned and upgraded in Ilne wth new technologles.
The new website was launched at the end of 2017. New resour￿ are added as
they become available through development.
Blood Pressure Measurement.. The BIHS undertakes revlews of blood pressure
monitors to ensure their suitability for sale to the public and has produced a DVD
on the correct procedures for blood pressure measurement. ￿ part of the
Society's increasin9 engagement in Improving blood pressure measurement, we
undertake active validat6on of new blood pressure devices for the measurement of
blood pressure, thus ensuring that devlces sold in the UK provlde accurate
measurements so that members of the publlc can be treated approprtately by thelr
physicians.
Collaborative Research: The Sodety has a poli￿ to encourage and endorse
suitsble research projects and Is actlvely seeknng the vlews of the publlc to
establish where there Is a need for research Into toplc areas that they feel are
needed.
Early Career Researchers, Netrwork: The Soclety has set up a new group to
encourage younger members to share their research and to become more Involved
In the Society's activities. The alm Is to nurtu￿ and mentor young researchers for
futu￿ populatlon beneflt.
At the beginnlng of 2019 the Joumal of Human HYperten￿On became the offlclal
Joumal of the BIHS. An ag￿ernent was made vAth the Journal whereby the
Society purchases an annual onllne subscriptlon for its membets In ￿turn for free
publlcatlon of the Annual Sclentific Meetlng abstracts and Spa￿ In the Joumal for
the Soclety to publlsh ststements on toplcal Issues, sclenttfic papers and
promotlonal advertlsements for Its actlvltles. Members recelve thelr subscrlptlon
without charge as a benefit of membershlp. Papers and statements publlshed by
the Soclety are of an educatlonal nature wlth the alm of the dlssemlnatlon of best
practlce amongst healthcare professlonals for the uldmats benefit of patlents.
The Trustees have read the guldance Issued by the Charfty Commlsslon relattng to
publlc benefit and can confirm that the above actlvltles of the BIHS benefit the publlc
In general by Improvlng knowledge In the fleld of hypertenslon and cardlovascular
dlsease, ft)sterlng the translatlon of novel cllnlcal research and baslc sclence Into best
cllnical practlce and therefore Improvlng healthcare. The charlty has a track record of
produclng internatlonally renowned guldellnes for the management of hypertenslon
which are wldely adopted In primary care In the UK and elsewhere. There are no
restrlctions to thls overall beneflt In healthcare, as outllned In the Charfty Commlsslon
guidance (e.g. in terms of access, geography* membership, abllity to pay etc.).
Addltlonal detalls of obJectlvo• and actlvltles
O toonal Inforniatlon
You may ch0088 10 include further
statements, where relevant, about..
Members of the Society who fa¢ilitatelcontribute to the Education
programme8, do 80 on a voluntary basis.
poIIGy on grnntmiklng.,
polltry progr•mm• Mlatq¥ Inve8trrnnt,'
The Society has opted to Invest into an Ethlcal Investment fund.
eonffibutknn madg by volunl8•rn.
Section D
Achievements and performance
Summary of
the maln
achievemen
tsofthe
charity
during the
year
Guidellnes Standlng Commltteo
Enqulries
General enquiries and requests for information by telephone and emall are handled by the
secretariat on a daily basis.
Newsletter
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Aprll 2009

Section D
Achievements and performance
Regular Newsletters are circulated to BIHS members by e-mail highlighting the recent
pub51cations made by the committee.
The BIHS website is updated regularly wlth statements and responses to articles by the
guidellne committee. Information is posted in the news section of the website.
Statements
Statements are Issued by the BIHS and uploaded onto the website as and when appropriate.
BIHS Statement on Renal Denervatlon (RDN) following publication of the NICE
Intendentlonal Procedures Guidance IPG754: Percutsneous translumlnal renal
sympathetyc denervatron for resistant hypertenslon. 1st March 2023.
Adult hypertenslon referral pathway and therapeutlc management.. Brltlsh and Irlsh
Hypertenslon Sodety posltlon statement
Dlagnosls and management of prlmary hyperaldostsronlsm In patients with
hypertenslon: a praLtlcal approach endorsed by the Brltlsh and Irish Hypertension
Soclety
BIHS Statement on NICE Guldellne NG238: Cardlovascular disease: risk
assessment and reductlon, Includlng Ilpld modlflcatlon [NG238] Publlshed: 14
December 2023.
BIHS Statement on Referral to a Hypertenslon Specialist
Journal of Human Hypertenslon
Two sclentlflc papers submltted by members of the Soclety were publlshed under the
ausplces of the BIHS In the Journal. The abstracts for the ASM were also published onllne:
Journal of Human Hypertenslon; hty:Ildol.orgllO.10381s41371-024-00908-3
Blood PrM•ure (BP) Measurement Stsndlng Commlttee
Revlew of Blood Pressure Monltot5
Newly valldated devlces are revlewed and added to our webslte Ilst. The commlttee wlll also
revlew derlvattve devlces of monltors currently on the list. The BIHS website is updated
regularty wlth comment on toplcal Issues, new educational resources for health professlonals
and newly valldated BP monltors. The webslte alms to provide a source of information on
hypertenslon and cardlovascular dlsease for health professlonals. The Ilst of validated blood
pressure monltors Is also accessed by patlents to Inforni their purchases.
Valldauon SeThl
Due to dlfficulues In recrultsment of parttclpants and the added compllcatlon of the new
requlrements of the unlversal protocol whlch would requlre new contrartlng arrangements,
the BIHS Valldatton Servlce has been suspended for the foreseeable fijture.
NHS England
The Worktng Party Is collaborating with NHS England on a major purchasing exercise on BP
home monltors (>200,000 plus 16,000 for maternlty servlces). NHSE is insisting that all
monltors are BIHS approved and our members are fast-tracknng the approval process.
Revlew of PB monitor List
A revlew Is underway of all current BP monltors publlshed on our websits list to detemiine
that they meet the crlterfa to remaln on the list. A PHD fellow has been recruited to SUPPOrt
In thls role and wlll recelve fundlng from the ESH legacy fijnd to undertake the revlew. They
have b￿n appointed to the BIHS funded fellowship aiming to update our validation list
through a fomal systematlc review with the aim of professionalising this important aspect of
our w￿11£. Expetted end date of review wlll be 2024.
Edu￿￿Onal Progrnmmes Standlng Committse
TAR
April 2009

Section D
Achievements and performance
Educational Programmes
The committee is looking to reestabllsh the BIHS'Ambassadorf programme, whereby trainlng
is taken to the workforce at their place of work. This was first trialled in 2022 and has been
extremely successful. Training 'Ambassadors' have been recrulted from the membershlp, bLrt
programme delivery has yet to begln. A suggested programme to run local programmes in
2024 was approved.
AII BIHS events are evaluated by delegates and comments are used to Inforni programme
development for future training.
Joint Meetlngs
The jolnt meetlng wlth ISH and ESH was dellvered vlrtualty In 2021, and dlscussions are In
place to bid for a joint meeting in the next few years. For the Annual scien￿fiC Meeung In
2023, we were Joined by Scottish Heart & Arterlal disease Preventton (SHARP) for a Jolnt
sesslon showcaslng the latest scientific advances in the management of hypertenslon and
cardlovascular disease rfsk.
Ommn Academy
The BIHS is worklng wlth Omron to dellver BP management programmes In Europe and
further afield, particularly In developlng countries. The leamlng outcomes are based on BIHS
tralnlng days for the multt-dlsclpllnary team to encompass a hollsttc vlew of dlagnoslng and
managing hypertenslon using NICEIBIHS Guidellnes. sIn￿ the flrst'Tralnerf day In 2014, the
Academy programme has already been dellvered to doctors, nurses and pharmaclsts from
Romanla, United Arab Emlrates, Kazakhstan UkRlne, Russla, Spaln, Argentlna, Peru, Mexlco
and Columbia. The Trainers wlll subsequently support and dellver the programme In their
own countrles.
Furthermore, the Tralnlng Programme has been launched In East Asla wlth the first Tralning
the Tralners, meetlng held In Thalland In December 2017 followed by one In the Phlllpplnes In
November 2018. Programme slldes have recently been revlewed for teachlng In Vletnam. The
programme contlnues to expand, and an onllne programme Is now underway. The commlttee
Is In contact wlth Omron to oversee the content added to thelr onllne programme.
BIHS Collaboratlve Research Standlng Commlttoe
The commlttee is working to begln supporting some new novel research Ideas. They are
looking at the followlng areas:
A trlal in young obese hypertenslve metabollc syndrome patlents uslng PGLP-IA
(Msil PS)
Implementatlonl hybrld Implementatlon-effecttveness cluster RCT of dlgltsl
intervention to improve BP management in prtmary care using EHR and CPRD
Ilnkage (PS)
The commtttee revlews research programme proposals from members wlth a vlew to BIHS
endorsement and support whlch wlll add weight to grant appllcatfons. They have endorsed
o programmes thls year.
The BIHS has Jolned the Brttish Heart Foundation, Cardlovascular Research Collaborattve to
asslst research prlorfty settlng using Delphl process.
Cllnlcal Practltloners Spedal Interest Group
The group is involved in organising a clinical sesslon at the BIHS Annual Sclentlfic Meeting. as
well as a meet and greet wsion durlng the mornlng break. This Is to entice new members
and to give them representation in the membership. A set of Leamlng Competencies for
Nurses has been developed and are available on the webslte for free access. Work Is ongolng
for reaming competencies for Pharmacists.
TAR
Aprll 2009

Section D
Achievements and performance
Early Career Researchers Spedal Interest Group
The group actively plan a packed session for all early career researchers attending the annual
business meeting. Their session is a mix oof l￿breakers, workshops and Settures. The also
planned an exclusive %)cial gathering for those in attendan￿ at the meeting so that they
could meet other students and learn al)out becoming part of the group. The group has an
adve presence on social medla, addlng posts and videos to the BIHS social media accounts
to engage vlrtually wlth our members.
Communlcatlon Panel
The communlcation panel Is a newty Introduce Inluatlve by the Society, to help with the
promotlon of the soclety, what we do, who we are and why people should become members.
The panel create Quarterty membershlp newsletters announcing areas of interest within the
area of hypertension for our members, and spotlighting the work the soclety is completing.
They also offer Edltorfal support to the EXEC. Includlng collating comments and respondlng to
NICE on guldellne publlcatlons, and draftlng membershlp emalls.
A￿￿tIeS cuffenty In progress
Sprlng Newsletter- wlll also Include new papers publlshed, feedback on
recent membershlp surveys (e.g. Young HT Survey); ￿POrtS from ECRS attendlng
Internattonal conferences; plans for World Hypertenslon Day 2024
New Hypertenslon Awareness Campalgn - Jolnt project wlth Blood pressure UK to run a
awareness campalgn for rfslng levels of hypertenslon In the communlty. Thls wlll conslst of
short vldeos of Celebrltles talklng about thelr experlences of hypertenslon. Plannlng and
fundlng appllcatlons underway.
Sectioii E
Financial review
The accounts of the SocSety are In good order. In vlew of reduced support from
Industy the Trustees have approved a strategy to malntaln the balance of the accounts
to a sum approxlmately four tlmes the annual dlrect charitsble expenditure to
guarantee sustalnable charltsble actlvltles In the event of unfavourable financlal
clrcumstance5.
Brl•f statom•nt
of tho chorlty'•
pollcy on
r•••rv
D•tsll• of •ny fund•
m•t•rl•lly In d•ficlt
Furth•r flnanclal r•vlow d•tall• {Optlonal Inforniallonl
In addluon to membershlp subscrlptlon fees, ad hoc financlal support from industry
helps to fund the Soclevs programme of educational attlvlties. We aim to make our
events Self-suppo￿ng with this asslstance. Donations from our Industrial partners are
made on the condttion that all activltles undertaken by the Society are managed by the
Trustees alone, and that sponsors are not Involved with any decision-maklng.
You may Choo
to include
additional
information,
where relevant
about:
the
prtndpg180ur(*B
of fund8
lin¢luding Any
fundr818ing)',
how exp&ndilu
h88 SUPPOrt8d
the kty obl•cti¥e8
of the charity.,
The Soclety has made a long-term Investment In an ethical investment fund, whlch was
approved by all Trustees. The interest from the investment has been agreed to fund
three Young Investlgators Oral Prizes at the Annual Scientific Meeting. The winners wlll
be glven the opportunlty of presenting their abstratt at one of the following years,
meeungs of the Hlgh Blood Pressure Research Council of Australia, the American Heart
ssocIa￿On Councll for Hypertension, or the Itsllan Hypertension Society. The
Investrnent will provide up to £1,500, £1,000 and £500 respectively towards travel and
subsistence.
Inv88trnenl poll
and objective8
Includlng any
TAR
Aprfl 2009

ethical
investment policy
8dopled.
Section F
Other optional information
Section G
Declaration
The trustees declare that thoy have approved the tru8tae8' report above.
Slgnod on behaw of tho charlty'8 tru•tso
Slgnature(•)
Full namels)
lan Wllklnson
Po$ltlon {e.g. Sec, Chalr, •tc.)
Presldent
Date
TAR
Aprll 21)09

**Charity registration number 287635** 

## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Trustees**|Dr L Faconti||
|---|---|---|
||Professor T McCormack||
||Professor I Wilkinson||
||Dr J Sheppard||
||Dr P Swift||
||Dr P Lewis||
||Mr S Olden||
||Dr Pankaj Gupta||
||Dr Sinead McDonagh||
||Professor P Chowienczyk|(Appointed 19 September|
|||2023)|
|**Charity number**|287635||
|**Principal address**|c/o In Conference Limited||
||Unit 1 Q Court||
||3 Quality Street||
||Edinburgh||
||Scotland||
||EH4 5BP||
|**Independent examiner**|HJS (Reading) Limited||
||3 Richfield Place||
||Richfield Avenue||
||Reading||
||Berkshire||
||RG1 8EQ||





## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **CONTENTS** 

||**Page**|
|---|---|
|Independent examiner's report|1|
|Statement of financial activities|2|
|Balance sheet|3|
|Notes to the financial statements|4 - 10|





BRITISH AND IRISH HYPERTENSION SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH AND IRISH HYPERTENSION SOCIE
I report lo the trustees on my examination of the finanrjal ststements of Britosh and Irish Hypertension Society
(the Charity) for the year ended 31 De￿mber 2023.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the finanaal statements in accordance
with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respe¢t of my examination of the Charty's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 1451Sllbl of the 2011 Act.
Indopendent èxaminerfs statsment
Your attention 15 drawn to the fact that the charity has prepared financial slalements in aCCordar￿e with
Accounting and Reporting by Charities preparing their accounts in a¢¢ordance with Ihe Financial Reporting
Stsndard applicable in the UK and Republic of Ireland {FRS 1021 in preference to the Accounting and
Reporting by Charities.. Stalemenl of Re¢ommended Practice issued on 1 April 2005 which is referred to in the
extant regulation5 but has now been withdrawn.
l understand that this has been done in order for flnancial statements to Provide a true and fair view in
accordance with Generally Accepted Accounting Pr8th'¢e effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confim Ihal no matters have come to my attention in connection wth the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by se¢lion 130 of the 2011 Act,. or
the financial slalemenl$ do not a￿Ord with those records.. or
the finan¢i81 statements do not comply with the applicable requirements concerning the fomi and content
of accounts set out in the Charities {Accounts and Reports) Regulab'ons 2008 other than any requirement
that the accounts give a true and lair view which 13 not a matter considered as part of an independent
examination.
I have no concems and have come across no other matters in connection wth the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the financial slalemenls to
be reached.
HJS (Reading) Limlled
3 Richfield Place
Richfield Avenue
Reading
Berkshire
RG1 8EQ
D8ted'.

## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|18|1,421|
|Charitable activities||||
|Conference and meetings||46,950|39,570|
|Membership fees||17,123|12,921|
|ASM Social programme||3,825|3,587|
|OMRON licensing agreement||17,000|17,000|
|ASM Exhibition and sponsorship||33,250|23,700|
|Derivative device applications||-|10,000|
|Investments|**4**|17,198|16,921|
|**Total income**||135,364|125,120|
|**Expenditure on:**||||
|Charitable activities|**5**|157,295|148,818|
|**Total expenditure**||157,295|148,818|
|Net gains/(losses) on investments|**10**|51,313|(74,110)|
|**Net income/(expenditure) and movement in funds**||29,382|(97,808)|
|**Reconciliation of funds:**||||
|Fund balances at 1 January 2023||691,172|788,980|
|**Fund balances at 31 December 2023**||720,554|691,172|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

- 2 - 



BRITISH AND IRISH HYPERTENSION SOCIETY
BALANCE SHEET
AS AT JI DECEMBER 2023
2023
2022
Flx•d a•••ts
Tanglbl• 888ets
Curr•nt *•••ts
12
13
21,779
834.829
112,771
50,833
602,730
$4,221
Inv•strMnts
Cabh al bwk and kn h•rw]
,379
707,584
Crndltorn". •mowth f•Nlrffj du• wlthln
on• y•xr
14
148,8251
{16.4121
720,554
691.172
Incom• lund•
Unr•8trka•d fund•
720,554
691,172
720,554
691,172
The aoxunl•w•re apprO￿d by the Trustees on ........
DrLF8w
Tr￿1••

**BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

## **Charity information** 

British and Irish Hypertension Society is a registered charity further details can be found at www.bhsoc.org. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the Charity's [governing document],  the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The Charity is a Public Benefit Entity as defined by FRS 102. 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 

## **1.4 Income** 

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

- 4 - 



**BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

**(Continued)** 

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts and VAT. 

## **1.5 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. 

Expenditure is accounted for on the accruals basis. 

## **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 maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.7 Financial instruments** 

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

- 5 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

## **(Continued)** 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled. 

## **1.8 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **2 Critical accounting estimates and judgements** 

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Donations and legacies** 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Donations and gifts|18|421|
|Stanley Pearl essay fund|-|1,000|
||18|1,421|



## **4 Investments** 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Dividends and interest receivable|17,198|16,921|



- 6 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **5 Charitable activities** 

|**Conferences**<br>**and**<br>**information**<br>**services**<br>**£**<br>Charitable activities<br>88,488<br>Dr Grayson Fund<br>151<br>88,639<br>Share of support costs (see note 6)<br>-<br>88,639|**Support**<br>**costs**<br>**£**<br>-<br>-<br>-<br>68,656<br>68,656|**Total**<br>**2023**<br>**£**<br>88,488<br>151<br>88,639<br>68,656<br>157,295|**Total**<br>**2022**<br>**£**<br>88,106<br>150|
|---|---|---|---|
||||88,256<br>60,562|
||||148,818|



- 7 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **6 Support costs allocated to activities** 

|Admin costs<br>Finance costs<br>Exchange rate differences (support)<br>**Analysed between:**<br>Charitable activities<br>**7**<br>**Net movement in funds**<br>The net movement in funds is stated after charging/(crediting):<br>Fees payable for the independent examination of the charity's financial<br>statements|**2023**<br>**£**<br>66,245<br>1,440<br>971<br>68,656<br>68,656<br>**2023**<br>**£**<br>1,500|**2022**<br>**£**<br>61,689<br>1,182<br>(2,309)<br>60,562<br>60,562<br>**2022**<br>**£**<br>1,500|
|---|---|---|



## **8 Trustees** 

None of the trustees or committee members (or any persons connected with them) received any remuneration during the year. 

## **9 Employees** 

The average monthly number of employees during the year was: 

|||**2023**|**2022**|
|---|---|---|---|
|||**Number**|**Number**|
||Total|-|-|
||There were no employees whose annual remuneration was more than £60,000.|||
|**10**|**Net gains/(losses) on investments**|||
|||**2023**|**2022**|
|||**£**|**£**|
||Unrealised gain/(loss) on COIF account|51,313|(74,110)|



## **11 Taxation** 

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 

- 8 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

|**12**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>**13**<br>**Current asset investments**<br>Unlisted investments<br>**14**<br>**Creditors: amounts falling due within one year**<br>**Notes**<br>Deferred income<br>**15**<br>Trade creditors<br>Accruals<br>**15**<br>**Deferred income**<br>Arising from Stanley Pearl essay fund<br>Deferred income is included in the financial statements as follows:<br>Deferred income is included within:<br>Current liabilities<br>Movements in the year:<br>Deferred income at 1 January 2023<br>Resources deferred in the year<br>Deferred income at 31 December 2023|**2023**<br>**£**<br>808<br>18,552<br>2,419<br>21,779<br>**2023**<br>**£**<br>634,829<br>**2023**<br>**£**<br>5,000<br>17,308<br>26,517<br>48,825<br>**2023**<br>**£**<br>5,000<br>**2023**<br>**£**<br>5,000<br>5,000<br>-<br>5,000|**2022**<br>**£**<br>4,358<br>38,138<br>8,137|
|---|---|---|
|||50,633|
|||**2022**<br>**£**<br>602,730|
|||**2022**<br>**£**<br>5,000<br>7,077<br>4,335|
|||16,412|
|||**2022**<br>**£**<br>5,000|
|||**2022**<br>**£**<br>5,000|
|||-<br>5,000|
|||5,000|



- 9 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **16 Unrestricted funds** 

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. 

|**At 1**<br>General funds<br>**Previous year:**<br>**At 1**<br>General funds|**January**<br>**2023**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Gains and**<br>**losses**<br>**At 31**<br>**December**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>691,172<br>135,364<br>(157,295)<br>51,313<br>720,554<br>**January**<br>**2022**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Gains and**<br>**losses**<br>**At 31**<br>**December**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>788,980<br>125,120<br>(148,818)<br>(74,110)<br>691,172|
|---|---|



## **17 Related party transactions** 

During the year the society reimbursed travel expenses amounting to £1,912 (2022 £821). The number of trustees and committee members involved was 6 (2022 5). 

- 10 - 



**Charity registration number 287635** 

## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Trustees**|Dr L Faconti||
|---|---|---|
||Professor T McCormack||
||Professor I Wilkinson||
||Dr J Sheppard||
||Dr P Swift||
||Dr P Lewis||
||Mr S Olden||
||Dr Pankaj Gupta||
||Dr Sinead McDonagh||
||Professor P Chowienczyk|(Appointed 19 September|
|||2023)|
|**Charity number**|287635||
|**Principal address**|c/o In Conference Limited||
||Unit 1 Q Court||
||3 Quality Street||
||Edinburgh||
||Scotland||
||EH4 5BP||
|**Independent examiner**|HJS (Reading) Limited||
||3 Richfield Place||
||Richfield Avenue||
||Reading||
||Berkshire||
||RG1 8EQ||





## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **CONTENTS** 

||**Page**|
|---|---|
|Independent examiner's report|1|
|Statement of financial activities|2|
|Balance sheet|3|
|Notes to the financial statements|4 - 10|





BRITISH AND IRISH HYPERTENSION SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRITISH AND IRISH HYPERTENSION SOCIE
I report lo the trustees on my examination of the finanrjal ststements of Britosh and Irish Hypertension Society
(the Charity) for the year ended 31 De￿mber 2023.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the finanaal statements in accordance
with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respe¢t of my examination of the Charty's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 1451Sllbl of the 2011 Act.
Indopendent èxaminerfs statsment
Your attention 15 drawn to the fact that the charity has prepared financial slalements in aCCordar￿e with
Accounting and Reporting by Charities preparing their accounts in a¢¢ordance with Ihe Financial Reporting
Stsndard applicable in the UK and Republic of Ireland {FRS 1021 in preference to the Accounting and
Reporting by Charities.. Stalemenl of Re¢ommended Practice issued on 1 April 2005 which is referred to in the
extant regulation5 but has now been withdrawn.
l understand that this has been done in order for flnancial statements to Provide a true and fair view in
accordance with Generally Accepted Accounting Pr8th'¢e effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confim Ihal no matters have come to my attention in connection wth the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by se¢lion 130 of the 2011 Act,. or
the financial slalemenl$ do not a￿Ord with those records.. or
the finan¢i81 statements do not comply with the applicable requirements concerning the fomi and content
of accounts set out in the Charities {Accounts and Reports) Regulab'ons 2008 other than any requirement
that the accounts give a true and lair view which 13 not a matter considered as part of an independent
examination.
I have no concems and have come across no other matters in connection wth the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the financial slalemenls to
be reached.
HJS (Reading) Limlled
3 Richfield Place
Richfield Avenue
Reading
Berkshire
RG1 8EQ
D8ted'.

## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|18|1,421|
|Charitable activities||||
|Conference and meetings||46,950|39,570|
|Membership fees||17,123|12,921|
|ASM Social programme||3,825|3,587|
|OMRON licensing agreement||17,000|17,000|
|ASM Exhibition and sponsorship||33,250|23,700|
|Derivative device applications||-|10,000|
|Investments|**4**|17,198|16,921|
|**Total income**||135,364|125,120|
|**Expenditure on:**||||
|Charitable activities|**5**|157,295|148,818|
|**Total expenditure**||157,295|148,818|
|Net gains/(losses) on investments|**10**|51,313|(74,110)|
|**Net income/(expenditure) and movement in funds**||29,382|(97,808)|
|**Reconciliation of funds:**||||
|Fund balances at 1 January 2023||691,172|788,980|
|**Fund balances at 31 December 2023**||720,554|691,172|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

- 2 - 



BRITISH AND IRISH HYPERTENSION SOCIETY
BALANCE SHEET
AS AT JI DECEMBER 2023
2023
2022
Flx•d a•••ts
Tanglbl• 888ets
Curr•nt *•••ts
12
13
21,779
834.829
112,771
50,833
602,730
$4,221
Inv•strMnts
Cabh al bwk and kn h•rw]
,379
707,584
Crndltorn". •mowth f•Nlrffj du• wlthln
on• y•xr
14
148,8251
{16.4121
720,554
691.172
Incom• lund•
Unr•8trka•d fund•
720,554
691,172
720,554
691,172
The aoxunl•w•re apprO￿d by the Trustees on ........
DrLF8w
Tr￿1••

**BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

## **Charity information** 

British and Irish Hypertension Society is a registered charity further details can be found at www.bhsoc.org. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the Charity's [governing document],  the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The Charity is a Public Benefit Entity as defined by FRS 102. 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity. 

## **1.4 Income** 

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

- 4 - 



**BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

**(Continued)** 

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts and VAT. 

## **1.5 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. 

Expenditure is accounted for on the accruals basis. 

## **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 maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.7 Financial instruments** 

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

- 5 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **1 Accounting policies** 

## **(Continued)** 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled. 

## **1.8 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **2 Critical accounting estimates and judgements** 

In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Donations and legacies** 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Donations and gifts|18|421|
|Stanley Pearl essay fund|-|1,000|
||18|1,421|



## **4 Investments** 

||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Dividends and interest receivable|17,198|16,921|



- 6 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **5 Charitable activities** 

|**Conferences**<br>**and**<br>**information**<br>**services**<br>**£**<br>Charitable activities<br>88,488<br>Dr Grayson Fund<br>151<br>88,639<br>Share of support costs (see note 6)<br>-<br>88,639|**Support**<br>**costs**<br>**£**<br>-<br>-<br>-<br>68,656<br>68,656|**Total**<br>**2023**<br>**£**<br>88,488<br>151<br>88,639<br>68,656<br>157,295|**Total**<br>**2022**<br>**£**<br>88,106<br>150|
|---|---|---|---|
||||88,256<br>60,562|
||||148,818|



- 7 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **6 Support costs allocated to activities** 

|Admin costs<br>Finance costs<br>Exchange rate differences (support)<br>**Analysed between:**<br>Charitable activities<br>**7**<br>**Net movement in funds**<br>The net movement in funds is stated after charging/(crediting):<br>Fees payable for the independent examination of the charity's financial<br>statements|**2023**<br>**£**<br>66,245<br>1,440<br>971<br>68,656<br>68,656<br>**2023**<br>**£**<br>1,500|**2022**<br>**£**<br>61,689<br>1,182<br>(2,309)<br>60,562<br>60,562<br>**2022**<br>**£**<br>1,500|
|---|---|---|



## **8 Trustees** 

None of the trustees or committee members (or any persons connected with them) received any remuneration during the year. 

## **9 Employees** 

The average monthly number of employees during the year was: 

|||**2023**|**2022**|
|---|---|---|---|
|||**Number**|**Number**|
||Total|-|-|
||There were no employees whose annual remuneration was more than £60,000.|||
|**10**|**Net gains/(losses) on investments**|||
|||**2023**|**2022**|
|||**£**|**£**|
||Unrealised gain/(loss) on COIF account|51,313|(74,110)|



## **11 Taxation** 

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 

- 8 - 



## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

|**12**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>**13**<br>**Current asset investments**<br>Unlisted investments<br>**14**<br>**Creditors: amounts falling due within one year**<br>**Notes**<br>Deferred income<br>**15**<br>Trade creditors<br>Accruals<br>**15**<br>**Deferred income**<br>Arising from Stanley Pearl essay fund<br>Deferred income is included in the financial statements as follows:<br>Deferred income is included within:<br>Current liabilities<br>Movements in the year:<br>Deferred income at 1 January 2023<br>Resources deferred in the year<br>Deferred income at 31 December 2023|**2023**<br>**£**<br>808<br>18,552<br>2,419<br>21,779<br>**2023**<br>**£**<br>634,829<br>**2023**<br>**£**<br>5,000<br>17,308<br>26,517<br>48,825<br>**2023**<br>**£**<br>5,000<br>**2023**<br>**£**<br>5,000<br>5,000<br>-<br>5,000|**2022**<br>**£**<br>4,358<br>38,138<br>8,137|
|---|---|---|
|||50,633|
|||**2022**<br>**£**<br>602,730|
|||**2022**<br>**£**<br>5,000<br>7,077<br>4,335|
|||16,412|
|||**2022**<br>**£**<br>5,000|
|||**2022**<br>**£**<br>5,000|
|||-<br>5,000|
|||5,000|



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## **BRITISH AND IRISH HYPERTENSION SOCIETY** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_ 

## **16 Unrestricted funds** 

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. 

|**At 1**<br>General funds<br>**Previous year:**<br>**At 1**<br>General funds|**January**<br>**2023**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Gains and**<br>**losses**<br>**At 31**<br>**December**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>691,172<br>135,364<br>(157,295)<br>51,313<br>720,554<br>**January**<br>**2022**<br>**Incoming**<br>**resources**<br>**Resources**<br>**expended**<br>**Gains and**<br>**losses**<br>**At 31**<br>**December**<br>**2022**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>788,980<br>125,120<br>(148,818)<br>(74,110)<br>691,172|
|---|---|



## **17 Related party transactions** 

During the year the society reimbursed travel expenses amounting to £1,912 (2022 £821). The number of trustees and committee members involved was 6 (2022 5). 

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