Trustees. Annual Report for the period Perithj start date 01 01 Period en(J date 31 12 From 2024 To 2024 Section A Reference and administration details Charity name BRITISH and IRISH HYPERTENSION SOCIETY Other names charity Is known by BIHS Rogisterod charity number (if any) 287635 Charfty's princ¢pal address Unit 2, Q Court. Quality Street, Edinburgh, EH4 5BP Names ofthe charity trustee8 who manage tho charity Trust•e na (ce {rfany) Dates acted rf not forvthole Name of person lor bodyl tntitled tt* appoint trusteÈ rfan lan Wilkinson PresKÈnt 19.09.2023 - 31.12.2024 Phil Chowiencryk James Sheppard La Faconti Sinead McDonagh VKe President Clary Treasurer 19.09.2023 - 31.12.2024 14.09.2021- 31.12.2024 13.09.2022- 31.12.2024 13.09.2022 - 09.09.2024 Youro Invesbga Representstive yn9 Investigator Representstive Ordinary MeM1r 14.09.2021- 09.09.2024 Ordinary Memlkr 09.09.2024- 31.12.2024 Ordinary meMr 14.09.2021- 09.09.2024 OrdiTr3ry Mernr 09.09.2024- 31.12.2024 Ordirk3ry MemL 13.09.2022 - 31.12.2024 Ordinary Member 13.09.2022- 31.12.2024 Names of the trnstees for the charity, if any, (for example, any custodian trustees) Name Dates acted rf not for whole ear Ryan McNal 09.09.2024- 31.12.2024 Pauline Swift Helen Warren Philip Lewis Manish Saxerki Pankaj Gupta Sam Olden 10 12 Names and addresses of advisers (Optional inforniationl of adviser Name Address Accountant HJS (Reading) Limited - part of 3 Rithfield Place. Richfield Avenue, Reading. Berks. RG18EY. 'Fortus' Namo of chi•f executive or names of senior stsff members (Optional infomiationl TAR Aprll 2009
Section B Structure, Description of the Charity's trusts Type of goveming document Constrtution (adopted 2151 October 1983. amended 24th September 1984. 15 September 2009, 9 September 2013. 22nd September 2014, 215t September 2015, 22 September 2016. 25 September 2018, 13th tember 2022 Association overnance and mana ement How the tharity is constituted Trnstee selection methods Trust are ected to nEmtErship of the Executive committ by BIHS Members at Annual BugrEss Mtirj whth primarily takes pla in Septemter, ftlk)wi a call ftx Th)minanS earlier in the ear Addltional governance Issues {Optional infomiation) You may ¢hoose to indude additional information. whe Ordinary and Alate Membership Fellowship of the BIHS is oten to all relevant. aboul.. register&Y healare profssionals aThJ Clin31 prath"tDners atttve in the fEld of hyperteOn a1 cardM)vascular diwse prevention in the United Kingdom and the Republ of Irela. Affiliate MemrShip may te gr3nted to healthca professionals resKlirKJ outside the Unl Kittyom and Republic of Ireland at the dixretion ( the Utive Committ. Et include5 con5ultsnts, cliniciar6, nurses, physiokNJists, pharMlSts, allied IEalthcare professionals, arKI other ientiSts. ApplTrtions for memtErship are considered throughout year. Membership of the tIety currently stands at 332. Only memLErs and fellows re5MYent in Unitsl KiWm aTrJ RepublK of Ireland are eligib for elthn to Exwjtive ccNnMit. The management tt BIHS is urthrtaken ty an elect1 Executrve Committ& of 9 rr6 cfrustees), W by the President a1 VKe President. Four StaTrJing CcThmttt an(J tsvo sperial interest Groups, a1 one communication pa have also been establis to help the Executive committ manaje the day.ttrday tIvItieS of ts kniety (at least one Trustee sits on each of stsIrj Ccmrmitts, whh are required to submit Jular rem to the EXUtive Committee its artNitEs). The major risks to continuation of kniety's prc¥Jramme of ejucational attivities are from a decrease in income from its industrial partners urKler 'Reserves Polry?. Minimal fees to cover lmInIStration c(Ists onty have bn intrc#Juc&J for varbjus prOJts. polioes procedffts adopted for the induction and training of trustees.. the charty's organisab.onal strudure and any der network swth whith the charity works". relationship any relaled P8rties'. Iruslees, consideration of major risks and the system ana procgdufes lo manage them. Section C Ob"ectives and activities The object of the Chanty is to promote the advanrnent of knowledge aThJ dissemination of informatton coern1rKj ttE pathophysK)bJy, epidemiol(yJy, detectK)n, lnVe5bgan a1 treatment of arterial hytwter6#)n aj reLat& cardioVaUlar diseases The Trust trove read ttE gUKlan issuul by Ch3rity Commissp)n rdats'rwJ to publK InefIt can cfirM tst the atJ)ve activitEs of BIHS tEnefit ts public in gerEral by improvirKJ knowl&tye in field of hypErter6ion and cardiovascular disea*, fosteriro translation of novel clinical research arKJ basic %ience into best clinical pratte aThJ therefore improviTvJ heahCare. The charity has a track record of producing interrkinaI renowtkxl gumklires for the management of hytertension which are widdy aJJpted in primary care in UK arKI elsewlEre. There are no Aprll 2009 Summary oftho obje¢ts of the ¢harity Sot out in its governlng documnt Summary ofthe main activities undertaken for the public benefit in relation to these objects {include wtthin this section the TAR
statutory declaratlon that trustees have had regard to the guidance issued by the Charity Commission on public benefit) re5trictK)ns to this overall in healknre, as ouuined in Charity Commisgon guK1artt (e.g. in temis of gewraphy, memLErshipi ability to pay etc.). The Soaety exists to advance medical and entifIC knowledge in the field of hypertension, lo promote the prevention, detectton and Irealmenl of high blood pressure. and to improve public health out¢))rnes_ Activits'es during 2024 foSed on supporting reseafch, education. and dissemination of best practice, as well as developing the Soaety's long-lenn strategy and govemance. pg&S into 2025 The Soaety has continued to strengthen rls role as the leading authority on hypertension. broadening its remit lo encompass prevention of related illnesses such as cardiovascular disease. kndney disease, dementia, diabetes and obesity. A member survey in September 2024 confinneij oveThvhelming support for a greater focus on prevention as well as treatment. with members calling for more public-faang activity and doser collaboration wth 00d Pressure UK (BPUK}. Additlonal details of objectlv•s and activiti You rnay choose lo indude further O tional inforn)ation slalements, where relevan( atr)ut." Member5 of the Society who faalilalelconlribute to the Education programmes. do so on a voluntary ba&s. IILY on gra)trnthrpJ.' Icy prJraMn Idate¢ inveknrt The Society has opted to invest into an Ethical Investment fund. eC1njI1an mYe by vdtmteers Section D Achievements and performance Summary of the main achievemen tsofthe charity durirwj year Gov•rnan¢e and Strategi¢ Planning During 2024, Trustees defined a dear vision 2nd purpose for the Society. following consullalion with members and stakeholders. Strategic priorities were established across education, research, aLxfeditats"on. poliw and public engagelnent. Progress into 2025 A restructure and governan proposal was presented at Ihe April 2025 Board meeting and endorsed in principle. Membership webinars have been held lo prepare for the Seplember 2025 AGM vole on the proposal. Trusteeship training and role reviews have been initiated. Committee Terms of Reference are being refined, with the Guidelines Committee Iransilioning lo a Policy and Guidelines Cornmitteo to ensure implementats'on of guidance. and the BP Committee broadening its scope to cover new lethnologies and validation. Operations and Transltion The Society operated throughout 2024 with Supp{ from In Conference. Following member feedback and trustee review. it was agreed to transition to an in-house operational team lo provide greater accountability. continutty and responsiveness. Preparatory work included a detailed needs assessmenl and transits'on planning. Pmgress into 2025 The operational handover from In conferen was completed in May 2025. A new BIHS "virtual office" has been established. wth Standard Operating Procedures, Microsoft 365 and Sh8Point systems in pla. A new website and membership CRM were launched in May, incorporating regislralion, abstract submission and exhibition management. Finance and administration have been transitioned in-house. although finalisalion of banking mandates is ongoing. Poli¢y and Advocacy In 2024, the Soaety engaged in key policy initiatives. contributing expert evidence lo national consullalions, induding the NHS IYear Plan and the Men's Health Strategy. Work also an to stren then extemal visibil- influence. TAR Aprll 2009
Section D ProgTrss into 2025 Achievements and performance The So¢iety has since submitted responses lo NHS reform proposals and registed as a stakeholder in the NICE Quality Standard on Obesty. A structured public affairs plan is under development with extemal expertise. The Soaety's strategy now explicitly positions BIHS as the ultimate authority on blood pressure and prevèntion, shaping both guidelines and policy, and ensuring that standards are implemented in practice. Educatlon and Rgseareh Throughout 2024. the Society's committees adVand guideline development and supported collaborative research, induding explotalion of a national hypertension registry. Eady discussions were also held on ueating a Summer Sthool to build capacity in future leaders. Prnqss into 2025 The Research Committee launthed a Delphi proiecl with Ihe British Heart Foundation to sel research priorities, with the first survey round completed. The Committee conlinues to explore collaboration with the RaDaR platform to establish a national hypertension registry, supported by charitable and gacY funding. The Education Committee has been reviewed, with renewed emphasis on digitisalion of content. webinar5. and CPD accreditation. The Foundation for Circulatory Health agreed funding for the Emerging Hypertension Leaders Summer School, launching in Cambridge in 2025 with reserved plaS for participants from lower4nwme countries. SponsohAp and Partnerships In 2024, the Soaety launched its new ry)0[ale sp)nsorship programme, Prevention Partne, designed lo provide sustainable year-mund engagement wilh industy and tethnology partners. Earty discussions were held with several companies. prog$$ into 2025 By May 2025. Astrazeneca and Recor had confirmed sponsorship. with further partners in disoJssion. A multi-year grant agreement is under disoJs&on to support specrfic educational activities. Sponsorship for the 2025 Annual Scientific Meeting already exceeds 2024 levels. Formal affiliation agreements with the UK Kidney ASlatIOn and British Cardiovascular Soaety have been launched. further embedding BIHS wilhin the broader cardiovasculaf and pvention landscape. Public Engagement and Campalgns In 2024, the Soaety began developing public-faang awareness mpaigns, with initial concepts tested with industry partners. Feeijback from members confirmed a strong appetite for BIHS to play a greater public role alongside BPUK. FgsS info 2025 Campaign activity has Sin expanded. induding biood pressu lesling events with Arsenal Women's Football Club in April 2025. pod(asts rdeased during May Measure Month. and alignment with BPUK for joint oulreach. The Society is exploring new models of ca, aiming lo involve a wider range of health professionals and community providers who deliver blood pressure checks, so they (xn benefit from BIHS knowledge and expertise. All standing committees now carry a responsibility for MMuni'0n. following the deasion lo bring the Communications funcbon in-house. Plans for the Future The Trustees are (J)mmitted to ensuring that BIHS remains a relevant and authoritative society wth a dear focus on both treatrnenl and prevention. Priorib"es for 2025 include.. Finalising the restructure and govemance review. with membership approval al the September AGM. Consolidaling Ihe webstle and CRM as the operational backbone of the Society. Delivering the inaugural Summer Sch¢)ol and expanding CPD-ac(Tedited education. Strengthening policy influence through the P(Aicy and Guidelines Committee. Expanding the Prevention Partners programme and extemal affiliab"ons. Raising public awareness through joint C8fflpaigns with BPUK and partnerships. Supporting new models of care by extending BIHS experbse lo a broader health Workfor engaged in blood pressure measurement and prevention. TAR Aprfl 2009
Section D Achievements and performance Section E Financial review The accounts of knety are in grxmj (xder. Tr Trustees pre*nt aim is to maintain reserves at four b.mes annual dIrt charitable expeThditure to guarantee sustainable charitable activib.es in elent of unfavourabse finala1 circumstan5 and in parkncular loss of from irKlustrial partners. The Trust5 are due to revisst the icy in ccynirrfj months in Ih3ht of ttE current transit that is unckrway. Brief stat•ment ofthe charity's policy on reserrfes Detsils of any funds miterially in deficit Further financial revièw details (Optional Inforrnatlon) You may choose lo indude In ld'On to memtrership subscript4)n fees, ad firka1 supwrt from irMYustry ad(dilional help5 to fund the &xw's pr(yJrnmme of &Jucational tiVeS. We aim to make our information, events sdf-SUPtMYtiThJ with this asgsiarKe. tknnatK)ns ftom our industrial th3rtners are where relevant made on the Colon that all &tNities undertaken by the are managed by t about.. Trustees alorE, atKI that are rnt inw)Iv8J with any d&tsk)n-making. the tharity's prinapal sources The has maJe a Iw-temi investment in an ethical investsnent fund with CCLA. of fund$ The Trustee5 a conxious of ts need to maximise returns whilst having regards to (including any ethi(al considerats'ors and inteThJ to revislt the investrnent p)Iy in the comiryJ months. fundrai$ing).' how expenditu ha5 SUPPOrted Ihe key obJ'8Ctives ofthe £harity", investrnerrt policy and objeclives induding any elhKal investrn1 policy adopted. Section F Other optional information Section G Declaration The trusteés declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Slgnature(s) Full name(s) lan Wilkinson Posltion (e.g. S•¢. Chalr. gtc.I President Date zi Zo TAR Aprfl 2009
Charlty reglstratlon nUMr 287635 {England and Walès) BRITISH AND IRISH HYPERTENSION SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BRITISH AND IRISH HYPERTENSION SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dr L Faconli Professor I Wilkinson Dr J Sheppard Mr S Olden Dr Pankaj Gupta Professor P Chowienczyk Dr R M¢Nally (Appointed 10 September 20241 (Appointed 10 September 20241 (Appointed 10 September 20241 Dr Helen Warren Dr Manish Saxena Charity number IEngland and Wales) 287635 Principal address clo In Conference Limited Unil 2 3 Quality Street Edinburgh Stland EH4 58P Indèpèndènt èxaminèr HJS IRéadingl Limit 3 Richfield Place Richfield Avenue Rèading Berkshire RG1 8EQ
BRITISH AND IRISH HYPERTENSION SOCIETY CONTENTS Page Independent examiner's report Statement of financial activities Balance sheet Notes to the financial slalements 4-12
BRITISH AND IRISH HYPERTENSION SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH AND IRISH HYPERTENSION SOCIETY I report to the tIUStee8 on my exarnination of the finano818t8tem8nls of Brrtish and Irish Hyp8rt8nsion Society (the Charity) for the year ended 31 Decernber 2024. Re8pon$lbllltles and basis of report As the trustees of the Charity you are responsibla for the preparabon of the financial statements in accordan th the requirements ol the CharitiesAct 2011. I report in respect ol my examination of the Charity's financial staternents carrd out under section 145 tsf the Charity'es Act 2011. In carrying out rny examination I have folltswed the Direction$ given by the Charity Conwnission under section 14515llbl of the Charrties Act 2011. Indend+nt •xamIne8 gtatsment Your attention is drawn to the fact that the charity has prepared the finanoal statements in accordance with the revant version of the Statement of Recomrnended Practi applicable to charities Pparing their financial Statements in accordanee with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in Preferen to the Accounting and Reporting by Charities." Staternent of Recommended Pra¢ti¢e 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 the financial ststements to provid8 8 tnje and faiT view in accordan wlth UK Generally ACpted Aceounting Practi(. I have [pleted my examinatk)n. I confimi that no Matte have come to my attentOn in connection with the examination giving me cause te believe that in any material respect". accounting records were not kept in SpeCt of the Charity as requirad by section 130 of the charit$ Act 2011. the financial statements do not accord wrth those rtcords", or the finana81 ststements do not comply with the applicable requirnents conmIng the fortn ad (y)ntent of financial statements set out in the Charities IAc¢ount5 and Report81 Regulations 2008 other than any requirement that the finanual statements give a true and fair view, which 13 not a matter nSidered as part of an independent examination. I have no ¢onr*ms and have come across no other matters in connection wrth the examination to which attention shouky be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Mark Roger5 FC HJS (Reading) Limited 3 Richfvdld Place RichrId Avenue Reading Bertshire RG18EQ Dated.. 23
BRITISH AND IRISH HYPERTENSION SOCIETY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr¢$triet•d R•$triet•d funds funds 2024 2024 Total Unrèstrictèd Restrictèd funds funds 2023 2023 Totsl 2024 2023 Note$ Income from= Donations and legacies Charitable activities Investments 18 118,148 17,198 154,468 17,610 60,000 214,468 17,610 118,148 17,198 Total income 172,078 60,000 232,078 135,364 135,364 Expenditure on.. Charitable activities 211,730 12,436 224,166 157,295 157,295 Total expenditure 211,730 12,436 224,166 157,295 157,295 Nel gainslllossesl on investments 11 15,744 15,744 51,313 51,313 Net in¢omellexpenditurel and movement In funds 123,9081 47,564 23,656 29,382 29,382 Reconciliation of fund5'. Fund balances at 1 January 2024 720,554 5,000 725,554 691,172 5,000 696,172 Fund balan¢e$ at 31 Dècèmbèr 2024 696,646 52,564 749,210 720,554 5,000 725,554 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BRITISH AND IRISH HYPERTENSION SOCIETY BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Debtors Investments Cash at bank and in hand 13 14 21,120 651,444 130,367 21,779 634,829 112,771 802,931 769,379 Creditors.. amounts falling due within one year 15 153,7211 {43,8251 Nel current assets 749.210 725,554 Income funds Restricted funds Unrestricted funds 17 52.564 696,646 5,000 720,554 749.210 725,554 291912025 The accounts were approved by the Trustees on ......................... Dr L Faconti Trustee
BRITISH AND IRISH HYPERTENSION SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charity infomiation British and Irish Hypertension Society is a gIStered charity further details can be found al www.bhsoc.org. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charitls governing document, the Charibes Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable to charits'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" 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 lo prepare a stalerllenl of cash flows. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial slalements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Golng concern At the time of approving the financial statements, the Iruslees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltablo funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as lo how they may be used. The purpos8s and uses of the reslricled funds are sel out in the nolss lo the financial slalements. 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 enlided lo il after any performance conditions have been mel, the amounts Can be measured reli8bly, and il is probable that income will be CeIved. Cash donations are recognised on reipt. Other donalions 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 rf 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. 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.
BRITISH AND IRISH HYPERTENSION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aceountlng pollclas IContlnu8d) 1.5 Exp•ndltur• Expenditure is recognised once there is a legal or constructs've obligation to transfer economic benefit lo 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 lo181 of direct costs and shared costs. including support costs involved in undert8king each activity. Direct costs attributsble lo a single activity are allocated diredly to that activity. Shared Costs which Contribute to more than one activity and support costs whi¢h are not attributsble to a single activity are apportioned bebKeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciatlDn 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 eqLJivalents include cash in hand, deposits held at ¢all 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 liabilib'es. 1.7 Flnanclal Instruments The Charity has elected to apply the provisions of Section 11 'Basic Finanaal Instruments, and Section 12 'other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charills balance sheet when the Charity becomes party lo the contractual provisions of the instrument. Finan¢ial assets and liabilitiès are offset, with the net amounts prgsented in the financial slalements, when therè is a legally enforceable right to sèt off the rèeognised amounts and Ihgre is an intention to settle on a ng1 basis or to realise the asset and settle the liability simultaneously. 8asi¢ finan¢ial 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 al the present value of the future payments diswunted al a market rate of interest. Financial liabilities classified as payabltr within one year aré not amortised. Debt instrumenis 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 acqLJired 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 al transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled.
Charlty reglstratlon nUMr 287635 {England and Walès) BRITISH AND IRISH HYPERTENSION SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BRITISH AND IRISH HYPERTENSION SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dr L Faconli Professor I Wilkinson Dr J Sheppard Mr S Olden Dr Pankaj Gupta Professor P Chowienczyk Dr R M¢Nally (Appointed 10 September 20241 (Appointed 10 September 20241 (Appointed 10 September 20241 Dr Helen Warren Dr Manish Saxena Charity number IEngland and Wales) 287635 Principal address clo In Conference Limited Unil 2 3 Quality Street Edinburgh Stland EH4 58P Indèpèndènt èxaminèr HJS IRéadingl Limit 3 Richfield Place Richfield Avenue Rèading Berkshire RG1 8EQ
BRITISH AND IRISH HYPERTENSION SOCIETY CONTENTS Page Independent examiner's report Statement of financial activities Balance sheet Notes to the financial slalements 4-12
BRITISH AND IRISH HYPERTENSION SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRITISH AND IRISH HYPERTENSION SOCIETY I report to the tIUStee8 on my exarnination of the finano818t8tem8nls of Brrtish and Irish Hyp8rt8nsion Society (the Charity) for the year ended 31 Decernber 2024. Re8pon$lbllltles and basis of report As the trustees of the Charity you are responsibla for the preparabon of the financial statements in accordan th the requirements ol the CharitiesAct 2011. I report in respect ol my examination of the Charity's financial staternents carrd out under section 145 tsf the Charity'es Act 2011. In carrying out rny examination I have folltswed the Direction$ given by the Charity Conwnission under section 14515llbl of the Charrties Act 2011. Indend+nt •xamIne8 gtatsment Your attention is drawn to the fact that the charity has prepared the finanoal statements in accordance with the revant version of the Statement of Recomrnended Practi applicable to charities Pparing their financial Statements in accordanee with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in Preferen to the Accounting and Reporting by Charities." Staternent of Recommended Pra¢ti¢e 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 the financial ststements to provid8 8 tnje and faiT view in accordan wlth UK Generally ACpted Aceounting Practi(. I have [pleted my examinatk)n. I confimi that no Matte have come to my attentOn in connection with the examination giving me cause te believe that in any material respect". accounting records were not kept in SpeCt of the Charity as requirad by section 130 of the charit$ Act 2011. the financial statements do not accord wrth those rtcords", or the finana81 ststements do not comply with the applicable requirnents conmIng the fortn ad (y)ntent of financial statements set out in the Charities IAc¢ount5 and Report81 Regulations 2008 other than any requirement that the finanual statements give a true and fair view, which 13 not a matter nSidered as part of an independent examination. I have no ¢onr*ms and have come across no other matters in connection wrth the examination to which attention shouky be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Mark Roger5 FC HJS (Reading) Limited 3 Richfvdld Place RichrId Avenue Reading Bertshire RG18EQ Dated.. 23
BRITISH AND IRISH HYPERTENSION SOCIETY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr¢$triet•d R•$triet•d funds funds 2024 2024 Total Unrèstrictèd Restrictèd funds funds 2023 2023 Totsl 2024 2023 Note$ Income from= Donations and legacies Charitable activities Investments 18 118,148 17,198 154,468 17,610 60,000 214,468 17,610 118,148 17,198 Total income 172,078 60,000 232,078 135,364 135,364 Expenditure on.. Charitable activities 211,730 12,436 224,166 157,295 157,295 Total expenditure 211,730 12,436 224,166 157,295 157,295 Nel gainslllossesl on investments 11 15,744 15,744 51,313 51,313 Net in¢omellexpenditurel and movement In funds 123,9081 47,564 23,656 29,382 29,382 Reconciliation of fund5'. Fund balances at 1 January 2024 720,554 5,000 725,554 691,172 5,000 696,172 Fund balan¢e$ at 31 Dècèmbèr 2024 696,646 52,564 749,210 720,554 5,000 725,554 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
BRITISH AND IRISH HYPERTENSION SOCIETY BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Debtors Investments Cash at bank and in hand 13 14 21,120 651,444 130,367 21,779 634,829 112,771 802,931 769,379 Creditors.. amounts falling due within one year 15 153,7211 {43,8251 Nel current assets 749.210 725,554 Income funds Restricted funds Unrestricted funds 17 52.564 696,646 5,000 720,554 749.210 725,554 291912025 The accounts were approved by the Trustees on ......................... Dr L Faconti Trustee
BRITISH AND IRISH HYPERTENSION SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charity infomiation British and Irish Hypertension Society is a gIStered charity further details can be found al www.bhsoc.org. 1.1 Accounting convention The financial statements have been prepared in accordance with the Charitls governing document, the Charibes Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable to charits'es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" 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 lo prepare a stalerllenl of cash flows. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial slalements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Golng concern At the time of approving the financial statements, the Iruslees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charltablo funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as lo how they may be used. The purpos8s and uses of the reslricled funds are sel out in the nolss lo the financial slalements. 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 enlided lo il after any performance conditions have been mel, the amounts Can be measured reli8bly, and il is probable that income will be CeIved. Cash donations are recognised on reipt. Other donalions 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 rf 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. 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.
BRITISH AND IRISH HYPERTENSION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Aceountlng pollclas IContlnu8d) 1.5 Exp•ndltur• Expenditure is recognised once there is a legal or constructs've obligation to transfer economic benefit lo 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 lo181 of direct costs and shared costs. including support costs involved in undert8king each activity. Direct costs attributsble lo a single activity are allocated diredly to that activity. Shared Costs which Contribute to more than one activity and support costs whi¢h are not attributsble to a single activity are apportioned bebKeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciatlDn 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 eqLJivalents include cash in hand, deposits held at ¢all 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 liabilib'es. 1.7 Flnanclal Instruments The Charity has elected to apply the provisions of Section 11 'Basic Finanaal Instruments, and Section 12 'other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charills balance sheet when the Charity becomes party lo the contractual provisions of the instrument. Finan¢ial assets and liabilitiès are offset, with the net amounts prgsented in the financial slalements, when therè is a legally enforceable right to sèt off the rèeognised amounts and Ihgre is an intention to settle on a ng1 basis or to realise the asset and settle the liability simultaneously. 8asi¢ finan¢ial 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 al the present value of the future payments diswunted al a market rate of interest. Financial liabilities classified as payabltr within one year aré not amortised. Debt instrumenis 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 acqLJired 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 al transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled.