REGISTERED COMPANY NUMBER: 01886866 (England and Wales)
REGISTERED CHARITY NUMBER: 291982
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2023
for
SYMPOSIUM MAMMOGRAPHICUM
Contents of the Financial Statements
for the Year Ended 31 December 2023
SYMPOSIUM MAMMOGRAPHICUM
|
Page |
Report of the Trustees |
1 to 9 |
Independent Examiner's Report |
10 to 11 |
Statement of Financial Activities |
12 |
Balance Sheet |
13 to 14 |
Notes to the Financial Statements |
15 to 19 |
Detailed Statement of Financial Activities |
20 to 21 |
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
The Trustees,who are alsodirectorsof the charityfor the purposesof the CompaniesAct 2006,present their
reportwiththefinancialstatementsof thecharityfortheyearended31December2023.TheTrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Thecharity'sobjectivesandaimsaretopromoteresearchandtodisseminateknowledge about
improvementsinmethodsandtechniquesfortheprevention,diagnosisandtreatmentofbreastdisease -
cancer and other disorders.
Page 1
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
OBJECTIVES AND ACTIVITIES
Significant activities
Conference
Thecharity's21stconference(symposium)tookplaceattheScottishEventsCampus,Glasgowfrom21st to
23rdJune2023.Muchoftheplanningtookplacein2022,withreferencetothescientificprogramme and
technical exhibition.
Theconferenceprogrammeconsistedoftheusualkeynoteaddressesandplenarysessions,along with
parallelandprofferedpapersessionsandsatellitesymposia.Therewasarichanddiversechoice of
educationalworkshopswhichwere verywell receivedand a wide rangeof postertopics.The conference was
attendedbyover650delegateswhowelcomedtheforumtomeetfacetofaceforthefirsttimesince 2018
(asthepreviousconferencein2021tookplaceonline).Mostofthesessionswererecordedso that
delegates could access the presentations on line after the event.
TheOrganisingCommitteeforthe2023eventwaschairedbyDrSarahTennantandvicechair,Dr Sarah
Vinnicombe,bothTrustees.TheCommitteeis madeup ofTrusteesaswellasinvitedmembersfroma range
of disciplines to complement the core team and enhance the conference programme.
Working with other organisations
Thecharity,aspartofitsenthusiasmtowidenthescopeoftheevent,continuestocollaboratewith the
AssociationofBreastClinicianstohelppromotegreaterexchangeofknowledgeanddebatewithin the
conference.
A reciprocalarrangementhostinga sessionat eachother'seventsis nowestablishedwiththeAssociation of
BreastSurgery(ABS).A dedicatedsessionat SymposiumMammographicumaboutsurgerywas includein the
SymposiumMammographicumconferencein June2023,JointABS session:Surgeryupdate,chairedby Sarah
Downey,VicePresident,ABSandNishaSharma,SymposiumMammographicum.Plansfor Symposium
Mammographicum to have a badged session at the ABS conference in May 2024 were planned.
ThecharitycontinuedtoembeditsrelationshipwiththeSocietyofRadiologistsinTraining(SRT). Training
workshops,organisedbyMsSueGarnett,Trustee,wereembeddedintotheprogramme.Theworkshops
weresupportedbyfellowTrustee,MsZebbyRees,andMsSamanthaSmith,appointedasaTrustee in
December 2023. Dr Nisha Sharma, Trustee, was a speaker at the conference.
SymposiumMammographicumre-establisheditspresenceattheUKIO(UKImagingand Oncology)
Conferencein2022afterthehiatuscausedbytheCovid-19pandemic.Duetotheproximityofthe UKIO
conferencetakingplacesoclosetoSymposiumMammographicumownevent,itwasdecidedtodefer the
charity's presence and support the running of biopsy workshops in 2024.
Workalso continuedduring 2023to progressopportunitiesto workwith the Associationof Breast Pathology,
and the organisersof the UK InterdisciplinaryBreastCancerSymposium(UKIBCS).This latterorganisation has
appointedDrVinnicombealreadyontheUKIBCScommitteeinherownright.TheUKIBCSeventplanned for
January2024wouldincludeadedicatedsessiononbreastradiology,andscheduledtotakeplace in
Birmingham.
Page 2
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
OBJECTIVES AND ACTIVITIES
Volunteers
ThecharityreceivessupportfromanumberofexpertswhohavejoinedtheCOC,whoprovide additional
expertisetodevelopthescientificprogrammeforthebiennialconference.TheTrusteesaregratefulfor the
timeanddedicationthattheadditionalCOCmemberscontribute,considerablyenrichingthe conference
programmes.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
SymposiumMammographicumpromotesanAwardschemeofupto£2,500eachfor radiologists,
radiographersorothermembersofthediagnosticbreastteamresidingandworkingintheUnited Kingdom.
Thesecan consisteitherof an EducationalAward- to takeup a secondmentat a recognisedcentrein the UK
oroverseastostudyaparticularaspectofbreastimagingpractice,oraResearchAward-toundertake a
smallresearchprojectrelatedtobreastimaging.TheaimoftheAwardsistosupportworkwhich will
contribute to improvement in the practice of breast imaging in the UK.
ThecharityalsoprovidesbursariesforapplicantsfromoutsidetheUnitedKingdom,whichaimeither to
facilitatestudybyanobservationalclinicalattachmentinaspecialisttrainingcentreintheUnited Kingdom
overaperiodofoneortwoweeks,ortofacilitateattendanceattheSymposium Mammographicum
conference.ThebursaryschemeisalsonowopentocertaingroupsofpeoplewithintheUKtoapply for
fundingtoattendtheSymposiumorundertakeaclinicalobservationplacement.Eligiblegroups include
public/patientrepresentatives,professionalslookingtoreturntoworkwithinbreastservicesaftera career
break,andstudentsinterestedinenteringthebreastspecialismwithintheradiographyor radiology
disciplines.
TheTrusteescontinuedtoreviewwaysofpromotingtheAwardandBursaryschemesvia web-based
directoriesandonthewebsitesofsupportiveorganisationswhichholdsimilarobjectivesto Symposium
Mammographicum.ThishasincludedsupportfromtheHigherEducationInstitutestohelp attract
radiography students.
FINANCIAL REVIEW
Principal funding sources
TheCharity'sprincipalsourcesoffundingaretheregistrationfees,exhibitors'paymentsandsponsorship of
the symposia, all within the biennial conference.
Page 3
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
FINANCIAL REVIEW
Investment policy and objectives
TheTrusteesregularlymonitorthereturnonthesavingsaccounts,notingtheinterestratesand potential
accesstothereserves,andtakeabalancedapproachgiventhedegreeofriskinarranging conferences.
FollowingtheTrustees'consideredreviewofinvestmentsfrommid-2015tolate2016withguidance from
investmentadvisors(Sanlam),it was decidedto maintainthe currentinvestmentprofile,with the caveat that
regularbenchmarkingstudiesto compareinterestrateswouldbe undertakento maximisethe return.Such a
reviewwasundertakenin2017fromwhichTrusteessupportedthetransferoffundsfromthethen current
saving facilitiesto differentbanks which offeredmore attractiveinterestrates. This exercisewas completed in
autumn2017.Performancewouldbesubjecttoreviewtoensurethecharitywasabletosecure a
competitivereturnoninvestment,balancedagainstriskandaccessibilitytoitsreserves.Thisaspect is
consideredregularlybytheTrusteesateachBoardmeeting,aspartoftheincorporationofthe longer-term
financialviewasastandingitem.InSeptember2023,Trusteesagreedtosupporttheclosureofoneof its
savingsaccountsandtransferthebalancetoitsothersavingsaccountasitboreamuchhigherrate of
interest. This transfer took place in December 2023.
Reserves policy
TheTrusteesareconsciousoftheneedtooptimisethelevelofreservesthecharityhasatitsdisposal. In
consideringthe level,attentionhas focusedon the charity'soperationalneeds,notingthe significant up-front
costs(andresultantpotentialrisk)insettingupaconference.Regardwasalsopaidtotheperceptionof risk
andeffectsthatexternalinfluencescouldhaveonincome(forexample,delegatenumbers,exhibition size
and income,venuecosts,economicclimate,reputation),mindfulof the charity'sobjectsand their continuing
relevance.AsummaryreviewoftheReservesPolicywasundertakenin2017andadetailedreview was
completed in 2021 to reflect the change in circumstances arising from the pandemic.
Financial Management Review
Trusteesintroducedamorerobustsetofmeasurestoprovidegreaterclarityonthecharity'sstanding and
financialrobustnessin2021,intandemwiththereservespolicyandstrategy.Themeasuresincluded the
adoptionoflonger-rangeforecastingoveratwoyearcycleateachmeetingtohelpprovideassurance and
highlightanyriskswiththeprojectedandcommittedexpenditurecounteredbyincomelevels,based on
financialcycleofpastconferences.Inaddition,tohelpminimiserunningcoststothecharity,Trustees now
alternatetheirquarterlymeetingsbetweenmeetingin personandusingonlinevideoconferencing. Trustees
aregratefultofellowTrustee,MsBurchforprovidinghervaluedsupportbyenhancingtheway financial
information is now being presented.
Page 4
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
FUTURE PLANS
Strategic
ArrangementsfortheBournemouthInternationalCentreinBournemouthtohostthe22nd Symposium
Mammographicumconferencefromthe9thto11thJuly2025areunderway.AnOrganisingCommittee was
established in December 2023, with Dr Sarah Vinnicombe as Chair and Dr Nisha Sharma as Vice-Chair.
TheCommitteeismadeupofTrusteesaswellasinvitedexpertsfromarangeofdisciplinesto complement
thecoreteamandenhancetheconferenceprogramme.TheclosecollaborationwiththeAssociation of
BreastClinicianscontinues,withthemorganisingtheirownsessionsinparalleltothemainSM programme,
includingavailingoftheoccasiontoholdtheirAGM.Theprogramme2025willalsobuildon the
multi-disciplinaryelementandplanstoincorporateaphysicstrainingeventintotheprogrammeare being
explored.
Membership / Supporters scheme
Trusteescontinuedto reviewthe currentarrangementsand considereda range of ways to encourage support
to SymposiumMammographicum,whichincludedoptionsforsettingup a supporters'network.The charity's
websitewasupdatedwithinformationabouthowpeoplecouldsupportSymposium Mammographicum,
establishingPayPaland Just Givinglinks to receivedonationsas well as describingways to leavea legacyvia a
will.
TheTrusteesaregratefulforthecontinuingsupportfromMembers,(typicallyformerTrustees) particularly
withongoingsupportwithsomeofthecollaborativeworkwithothereducationalbodiessuchas the Society
of Radiologists in Training.
ItwaswithgreatsadnessthatcurrentandformerTrusteesnotedthedeathofMrAndrewStebbingson the
9thJune2023attheageof72,aftera longillnessduetocancer.Andrewhada beena Trusteefor20 years
from 1994 and was the son of Sir John Stebbings, who helped form the charity with Dr Audrey Tucker.
Operational
Trusteesundertookatenderingexercisetoreviewtheservicesprovidedbytheconference management
companyatendofconferenceorganisingcycleinSeptember2023toensurethecharitywasreceiving best
valueformoney.FollowingacompetitiveshortlistingprocessandinterviewsinNovember2023, Profile
Productionswere reappointedto undertakethe managementand promotionof the 2025event,scheduled to
take place at the Bournemouth International Centre in Bournemouth.
The charityappointedSandisonLang& Co to providean independentexaminationof theirannualreport and
accounts,witheffectfrom1January2023.ThisproposalwassupportedattheAnnualGeneralMeeting on
the 21 September 2022.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ThecharityisacompanylimitedbyguaranteeasdefinedbytheCompaniesAct2006andisgovernedby its
Memorandum and Articles of Association.
Page 5
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Thecharity'sTrusteesmetfourtimesin2023,tomanageitsaffairs,ensuringthatitsworkisinlinewith its
missionandaims,providingastrategicoverviewoftherunningoftheconferenceandassociated activities,
financeandbudgetmonitoring,investments,successionplanning,andreceivingandreviewingofaward and
bursaryapplications.Runningconsecutively,theConferenceOrganisingCommittee(COC)metfive times,
chairedby TrusteeDr SarahTennantwith fellowTrusteeDr SarahVinnicombeas its Vice-Chair.The expertise
of the Trustees is augmented on the COC by the appointment of:
- Ms Charlotte Hawke, Senior Radiographer & Clinical Trainer, Sherwood Forest Hospital Trust
- Dr LaraJehanli,RadiologyTrainee,Countessof ChesterHospitaland Presidentof the Societyof Radiologists
in Training
- Ms Lyndsay Kinnear, Training and Education Lead, Nightingale Centre, Manchester
- Miss Michelle Mullan, Consultant Breast Surgeon, North Bristol NHS Trust
-DrKeerthiniMuthuswamy,RadiologyRegistrar,NationalMedicalDirector'sClinicalFellow,Guy'sand St
Thomas NHS Foundation Trust, London
- Dr Marianna Telesca, Consultant Breast Radiologist, Worcestershire Acute Hospitals NHS Trust.
TheCOCforthe2023conferencecontinueduntilSeptember2023andsupersededbyanewCOC in
December 2023 to support the 2025 conference. The Trustees are supported by:
- Ms Lucy Cielecki, Consultant Radiographer in Breast Imaging, Shrewsbury and Telford Hospitals NHS Trust
- Ms Noelle Clerkin, Deputy Breast Service Manager, Belfast Breast Unit
- Dr Elisabetta Giannotti, Consultant Breast Radiologist, Cambridge University Hospitals
- Dr Zoe Goldthorpe,AssociateSpecialistBreastClinician,Director,SomersetBreastScreening,Vice President,
Association of Breast Clinicians.
-HelenTaylor,ServiceLeadBreastImaging,SuperintendentRadiographer,GloucestershireBreast Imaging
Department.
In addition,the charitycontinuedto workcloselywiththe Associationof BreastClinicians,representedby Dr
Cathy Coleman, who is also a Trustee of Symposium Mammographicum.
The Symposiumattractsmembersof the medicaland alliedhealthprofessionsfromaroundthe UK and from
aroundtheworld.Manufacturersofmedicalequipmentareinvitedforthepurposeofpresentingtheir own
expertise and information and learning from the like presentation of others.
Page 6
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Trustees
Therewerefourresignationsandfourappointments,changingtheconstituencyoftheBoardofTrustees in
2023.InSeptember,DrBarbaraDall,MsSueGarnett,DrAnnaMurphyandMsZebbyReesresignedafter a
collective43years'enthusiasticservicetothecharity.InDecember,DrNualaHealy,DrClaireMercer, Ms
Samantha Smith and Dr Marianna Telesca were appointed.
DrPatsyWhelehancontinuedinherroleofChairofTrusteesandDrMichaelMichellasthe charity's
President.TheTrusteeBoardremainscognisantoftheneedtoreviewsuccessionplanning,a topic discussed
at boardmeetingsona regularbasis.Discussionsregardingthecharity'sconstitutionhasbeenongoing, with
planstoestablishafinitenumberofthree-yeartermsofofficeforTrustees,creatingtheroleofCo-Chair of
TrusteestoformalisethesharingofresponsibilitieswasagreedinDecember2023withplanstoput formal
proposals for changing its Memorandum and Articles of Association in 2024.
Risk management
TheTrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandto ensure
appropriatecontrolsareinplacetoprovidereasonableassuranceagainstfraudanderror.Duringthe year,
Trustees have continued to review risks by updating and refining the Risk Register, which has led to:
-
assessing contract risk
-
further reviewing the Reserves Policy
-
assessing the Investment Policy
-
reviewing safeguards against fraudulent activity by those with access to the charity's bank accounts
-
continuing regular monitoring of income, expenditure, and effective management of the biennial symposia.
The Risk Register is reviewed formally on an annual basis and financial risks are considered at each meeting.
Fraud and Ethics Policy
Followinga reviewof the CharityCommission'sbest practiceguidanceaboutFraud,Anti Briberyand Ethics, a
Policy on these matters regarding fraud and ethics was developed and agreed in March 2017.
ItisnotedthatTrusteesandtheCompanySecretaryalreadyreceivetrainingandguidanceregarding fraud,
bribery,conflictsofinterestandsafeguardingbyvirtueoftheirprofessionalrolesintheNational Health
Service.
Complaints Policy
FollowingareviewoftheCharityCommission'sbestpracticeguidance,aComplaintsPolicywas developed
and agreed in March 2019.
Document Retention Policy
ApolicytoregularisedocumentsmanagedandretainedbytheSecretarywasestablishedinJune2022, in
termsofpaperandelectronicrecords,alongwiththeappropriatemeasuresforsecuredisposalof records
falling outside the statutory / best practice retention periods.
Legislation
The Trusteeswere mindfulof potentialchangesto the data protectionregulations(GDPR)and considered the
changes in charity legislation under the Charities Act 2022.
Page 7
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
01886866 (England and Wales)
Registered Charity number
291982
Registered office
2 St. Mary's Road
Tonbridge
Kent
TN9 2LB
Trustees
Dr M J Michell President
Dr A Murphy (resigned 13.9.2023)
Dr P Whelehan Chairman
Ms Z Rees (resigned 13.9.2023)
Ms A Burch
Dr R Given-Wilson
Dr B Dall (resigned 13.9.2023)
Mrs C Borrelli
Dr S Vinnicombe
Dr S Tennant
Dr C Coleman
S E Garnett (resigned 13.9.2023)
Dr M D Halling-Brown
O W E Morrish
S McKellar
D P L Ribet
Ms C Bailey
Dr E O'Flynn
Dr N Sharma
Dr R Deb
Dr N Healy (appointed 13.12.2023)
Dr C Mercer (appointed 13.12.2023)
Ms S Smith (appointed 13.12.2023)
Dr M Telesca (appointed 13.12.2023)
Company Secretary
Mr A Tillbrook
Page 8
SYMPOSIUM MAMMOGRAPHICUM
Report of the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Mr Ryan Cottington ACA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
This reporthas been preparedin accordancewith the specialprovisionsof Part 15 of the CompaniesAct 2006
relating to small companies.
Approved by order of the board of Trustees on ............................................. and signed on its behalf by:
...................................................................
Dr P Whelehan - Trustee
Page 9
Independent Examiner's Report to the Trustees of
Symposium Mammographicum
Independent examiner's report to the trustees of Symposium Mammographicum ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 December 2023.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').
Havingsatisfiedmyselfthat the accountsof the Companyare not requiredto be auditedunder Part16 of the
2006Act and are eligiblefor independentexamination,I reportin respectof my examinationof your charity's
accountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').Incarryingout my
examinationI havefollowedtheDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
2011 Act.
Page 10
Independent Examiner's Report to the Trustees of
Symposium Mammographicum
Independent examiner's statement
Since your charity'sgross incomeexceeded£250,000your examinermust be a memberof a listed body. I can
confirmthatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstitute of
Chartered Accountants in England and Wales, which is one of the listed bodies.
I havecompletedmyexamination.I confirmthatnomattershavecometomyattentioninconnection with
the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Mr Ryan Cottington ACA
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB
Date: .............................................
Page 11
SYMPOSIUM MAMMOGRAPHICUM
Statement of Financial Activities
for the Year Ended 31 December 2023
|
|
2023 |
2022 |
|
|
Unrestricted |
|
|
|
funds |
Total funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
25,000 |
- |
Charitable activities |
|
|
|
Educational and academic |
|
280,028 |
(7,045) |
Investment income |
2 |
1,293 |
474 |
Total |
|
306,321 |
(6,571) |
EXPENDITURE ON |
|
|
|
Charitable activities |
|
|
|
Educational and academic |
|
306,579 |
16,066 |
NET INCOME/(EXPENDITURE) |
|
(258) |
(22,637) |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
120,634 |
143,271 |
TOTAL FUNDS CARRIED FORWARD |
|
120,376 |
120,634 |
The notes form part of these financial statements
Page 12
SYMPOSIUM MAMMOGRAPHICUM
Balance Sheet
31 December 2023
|
|
2023 |
2022 |
|
|
Unrestricted |
|
|
|
funds |
Total funds |
|
Notes |
£ |
£ |
CURRENT ASSETS |
|
|
|
Debtors |
5 |
4,665 |
83,536 |
Cash at bank |
|
118,645 |
92,826 |
|
|
123,310 |
176,362 |
CREDITORS |
|
|
|
Amounts falling due within one year |
6 |
(2,934) |
(55,728) |
NET CURRENT ASSETS |
|
120,376 |
120,634 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
|
120,376 |
120,634 |
NET ASSETS |
|
120,376 |
120,634 |
FUNDS |
7 |
|
|
Unrestricted funds |
|
120,376 |
120,634 |
TOTAL FUNDS |
|
120,376 |
120,634 |
The charitablecompanyis entitledto exemptionfromaudit under Section477 of the CompaniesAct 2006 for
the year ended 31 December 2023.
The membershave not requiredthe companyto obtain an audit of its financialstatementsfor the year ended
31 December 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 13
SYMPOSIUM MAMMOGRAPHICUM
Balance Sheet - continued
31 December 2023
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
Dr P Whelehan - Trustee
The notes form part of these financial statements
Page 14
SYMPOSIUM MAMMOGRAPHICUM
Notes to the Financial Statements
for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities.
2. INVESTMENT INCOME
INVESTMENT INCOME |
|
|
|
2023 |
2022 |
|
£ |
£ |
Deposit account interest |
1,293 |
474 |
continued...
Page 15
SYMPOSIUM MAMMOGRAPHICUM
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
3. TRUSTEES' REMUNERATION AND BENEFITS
Therewereno trustees'remunerationor otherbenefitsfor the yearended31 December2023nor for
the year ended 31 December 2022.
Trustees' expenses
Trustees expenses consist of the following:
Room hire - £3,810
Trustee meetings - £2,093
Travel to Glasgow - £4,672
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricted |
|
funds |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Charitable activities |
|
Educational and academic |
(7,045) |
Investment income |
474 |
Total |
(6,571) |
EXPENDITURE ON |
|
Charitable activities |
|
Educational and academic |
16,066 |
NET INCOME/(EXPENDITURE) |
(22,637) |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
143,271 |
TOTAL FUNDS CARRIED FORWARD |
120,634 |
continued...
Page 16
SYMPOSIUM MAMMOGRAPHICUM
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Trade debtors |
|
2,784 |
41,300 |
|
VAT |
|
1,481 |
99 |
|
Prepayments |
|
400 |
42,137 |
|
|
|
4,665 |
83,536 |
6. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
|
Other creditors |
|
2,880 |
8,136 |
|
Accruals and deferred income |
|
54 |
47,592 |
|
|
|
2,934 |
55,728 |
7. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 1/1/23 |
in funds |
31/12/23 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
120,634 |
(258) |
120,376 |
|
TOTAL FUNDS |
120,634 |
(258) |
120,376 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
306,321 |
(306,579) |
(258) |
|
TOTAL FUNDS |
306,321 |
(306,579) |
(258) |
continued...
Page 17
SYMPOSIUM MAMMOGRAPHICUM
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
7. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/22 |
in funds |
31/12/22 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
143,271 |
(22,637) |
120,634 |
TOTAL FUNDS |
143,271 |
(22,637) |
120,634 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
(6,571) |
(16,066) |
(22,637) |
TOTAL FUNDS |
(6,571) |
(16,066) |
(22,637) |
A current year 12 months and prior year 12 months combined position is as follows:
|
|
Net |
|
|
|
movement |
At |
|
At 1/1/22 |
in funds |
31/12/23 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
143,271 |
(22,895) |
120,376 |
TOTAL FUNDS |
143,271 |
(22,895) |
120,376 |
continued...
Page 18
SYMPOSIUM MAMMOGRAPHICUM
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
7. MOVEMENT IN FUNDS - continued
A currentyear12 monthsand prioryear12 monthscombinednet movementin funds,includedin the
above are as follows:
r
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
Resources
Movement
esources
expended
in funds
£
£
£
299,750
(322,645)
(22,895)
299,750
(322,645)
(22,895) |
|
|
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 19
SYMPOSIUM MAMMOGRAPHICUM
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
INCOME AND ENDOWMENTS
Donations and legacies
Grants
Investment income
Deposit account interest
Charitable activities
Delegate sales
Sponsorship income
Exhibition fees
Total incoming resources
EXPENDITURE
Charitable activities
Venues & speakers
Symposium organisation
Symposium costs
Grants & awards to individuals
Support costs
Management
Postage and stationery
Advertising
Secretarial & administration
Finance
Insurance
Carried forward |
2023
£
25,000
1,293
146,864
74,400
58,764
280,028
306,321
113,080
80,219
78,217
450
271,966
1,928
3,348
12,180
17,456
2,999
2,999 |
2022
£
-
474
(6,286)
-
(759)
(7,045)
(6,571)
-
-
-
-
-
94
-
12,180
12,274
-
- |
|
|
|
This page does not form part of the statutory financial statements
Page 20
SYMPOSIUM MAMMOGRAPHICUM
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
Finance
Brought forward
Sundries
Bank charges
Information technology
Domain, website & email hosting
Governance costs
Trustees' expenses
Accountancy and legal fees
Total resources expended
Net expenditure |
2023
£
2,999
-
227
3,226
238
10,575
3,118
13,693
306,579
(258) |
2022
£
-
48
192
240
454
911
2,187
3,098
16,066
(22,637) |
|
|
|
This page does not form part of the statutory financial statements
Page 21