## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** **Registered Charity Number 299294** ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** |**ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**|**ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022**| |---|---| |**________________________________________________________________________________________________**|| |**Contents**|**Pages**| |**Reports**|| |BSPGHAN reference and administrative information|1| |Council’s report|2 - 4| |Independent examiner’s report|5| |**Accounts**|| |Statement of financial activities|6| |Balance sheet|7| |Principal accounting policies|8 - 9| |Notes to the accounts|10 - 13| ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **________________________________________________________________________________________________** |**Registered charity name**|British Society of Paediatric Gastroenterology and Nutrition| |---|---| |**Registered charity number**|Charity number 299294| |**Council members**|Dr Keith Lindley* (President 2022 – 2024)| ||Dr Lucy Howarth* (Convenor 2020 - 2023)| ||Dr Mansoor Ahmed* (Treasurer 2020 - 2023)| ||Dr Tassos Grammatikopoulos* (2020 – 2023)| ||Prof Mark Beattie (2019 – 2023)| ||Jo Brind (2020 – 2023)| ||Lindsay Hogg (2020 – 2023)| ||Elizabeth O’Connor (2022 – 2025)| ||Dr David Wands (2021 – 2024)| ||Dr Jutta Koeglmeier* (2022 – 2025)| ||Dr Andrew Barclay* (2022 – 2025)| ||Dr Marco Gasparetto* (2021 – 2024)| ||Dr Kornilia Nikaki* (2021 – 2024)| ||Dr Shveta Chana* (2021 – 2024)| ||Dr Nadeem Afzal *(2021 – 2024)| ||Dr Ed Gaynor (2022 – 2025)| ||Sarah Sleet (2020 – 2023)| ||*elected /appointed members and charity trustees| |**Registered office**|Seven Elms| ||Dark Lane| ||Astwood bank| ||Redditch B96 6HB| |**Website**|www.bspghan.org| |**Bankers**|Lloyds Bank plc| ||Business banking| ||BX1 1LT| |**Independent examiner**|P W Hill FCA| ||Hillyates, Chartered Accountants| ||Hill House, 27 Meadowford| ||Newport, Saffron Walden| ||Essex CB11 3QL| 1 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **COUNCIL’S REPORT** ________________________________________________________________________________________________ The Council presents its annual report with the accounts of The British Society of Paediatric Gastroenterology Hepatology and Nutrition (“BSPGHAN” or “the Society”) for the year ended 31 March 2022. The accounts have been prepared in accordance with the accounting policies set out on page 8 of the attached accounts and comply with the Society’s governing document and 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 from accounting periods commencing 1 January 2015 or later. ## **Structure, governance and management** - **Constitution** The British Society of Paediatric Gastroenterology Hepatology and Nutrition is governed by a Council and various Committees in accordance with the rules of the Society. The Society’s Charitable Constitution was adopted at York RCPCH meeting in April 1997, and which has been revised at subsequent AGMs up to and including the 2022 AGM. - **Organisation** The business of the Society is conducted by a Council meeting three to four times a year consisting of the President, Convenor, Treasurer and chairs of the following groups: Gastroenterology, Hepatology, Nutrition, Research, Endoscopy, Education, Paediatricians with an expertise in GHN (PeGHAN), Trainees and Associate Members. A quorum of five must be present at each Council meeting and must include the President or Convenor. In addition, Council is free to invite appropriate individuals such as CSAC Chair, Chair of the Clinical Standards Group, a representative nominated by BAPS, representatives of other professional societies, Patient Parent Groups, organisers of annual meetings, the webmaster and lay representatives to attend Council in an advisory capacity and without voting rights. • **The Council** The elected (and co-opted) members of Council are charity Trustees of the Society (within the meaning prescribed by the Charities Act 1993) and are responsible for the governance of the Society. The following were Members of Council during the year ended 31 March 2022: |Dr Keith Lindley|President| |---|---| |Dr Lucy Haworth|Convenor| |Dr Mansoor Ahmed|Treasurer| |Dr Tassos Grammatikopoulos|Hepatology| |Prof Mark Beattie|Chair of CSAC***| |Jo Brind|Associate Members***| |Lindsay Hogg|Associate Members***| |Elizabeth O’Connor|BAPS**| |Dr Christine Spray|Gastroenterology**| |Dr Kornilia Nikaki|Gastroenterology| |Dr David Wands|Trainees*| |Dr Loveday Jago|Education*| |Dr Jutta Koeglmeier|Education*| |Dr Akshay Batra|Nutrition*| |Dr Andrew Barclay|Nutrition*| |Dr Nadeem Afzal|Endoscopy*| |Dr Himadri Chakraborty
|Paediatricians with Expertise**| |Dr Shveta Chana|Paediatricians with Expertise**| |Dr Marco Gasparetto|Research*| |Dr Ed Gaynor|Quality Standards***| |Sarah Sleet|Lay Representative***| |Kwang Yang Lee|Website Administrator***| *Elected at the 27 January 2022 AGM with posts commencing with effect from the April 2022 Council meeting were Dr Jutta Koeglmeir as Chair of Education replacing Dr Loveday Jago and Dr Andrew Barclay replacing Dr Akshay Batra as Chair of Nutrition. **Dr Kornilia Nikaki was appointed at the July 2021 Council meeting to replace Dr Christine Spray as Chair of the Gastroenterology Group and Dr Shveta Chana was appointed as Chair of the PeGHAN Group to replace the outgoing Dr Himadri Chakraborty and handover at the October 2021 Council meeting. 2 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **COUNCIL’S REPORT** **______________________________________________________________________________________________** ## **Structure, governance and management – continued** - **The Council – continued** ***The CSAC Chair Prof Mark Beattie, Jo Brind and Lindsay Hogg the Associate Member’s Group Joint Chairs, Elizabeth O’Connor the BAPS Representative, the Chair of Quality Standards Dr Ed Gaynor, the Lay Representative Sarah Sleet representing the Parent Patient Partnership Group and Kwang Yang Lee, the Society’s Website Administrator, are all co-opted or invited posts. Webmasters John Lister and James Fletcher of John Lister Consulting replaced Kwang Yang Lee as Website Administrator in May 2022. During the year ended 31 March 2022, no member of Council received any remuneration for services as a member of the Council (2021 - £nil). During the year ended 31 March 2022, 2 members of Council received reimbursed expenses totalling £95 relating to expenditure incurred on Society business _(2021 – none)._ Whilst certain members of Council are actively involved in the local organisation of the Society’s Annual Meetings, no member of Council had a beneficial interest in any contract reportable as a related party transaction with the Society during the year. The President, Convenor, Treasurer (herein after called ‘The Executive’) and other members of Council normally serve for a period of three years. The President is elected by electronic voting of the membership if two or more applications are received one year prior to taking up office and may attend Council meetings as an observer for the twelve month period prior to taking up office. In the event of only one application being received the President Elect is voted in by a show of hands at the January AGM and takes up office the following year. All Council Members are elected by means of electronic voting if two or more expressions of interest are received or at the AGM, by a show of hands if only one expression of interest is received. The Trainee’s representative is elected by the Trainees group and ratified at the AGM. The Associate Members’ representative and the paediatric surgeon (who represents BAPS) are nominated by their respective groups. The organiser of the Annual meeting is invited to attend Council meetings. ## **Objectives and activities** The objects of the Society are the advancement of research, clinical excellence and training in paediatric gastroenterology, hepatology and nutrition. In furtherance of these objects but no further or otherwise the Society: (i) Fosters professional relationships with colleagues, both nationally and internationally, and The Society has provided funding for teaching and training, as well as meeting to develop its own strategy and ensure its own good governance. It has also funded advisory committees to develop opinion and advice on a range of topics, reports on which are available from the reports that are regularly issued. Additionally, in planning the activities for the year and for the future, Members of Council confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. ## **Achievements and performance** Continuing COVID-19 Restrictions and Lockdowns saw the 2021 Annual Meeting held in April 2021 as a virtual event and the 2022 Annual Meeting postponed until April 2022. As with 2021 the costs of the Society’s charitable activities, including those of the various working/professional groups and governance/Council meetings, were much reduced with the efficient use of virtual meetings. The end of the financial year saw the retirement of Carla Lloyd, the Society’s long-serving Administrator, with Jennie Mort of Sovereign Conference Exhibitions taking over the role. Support costs were maintained to sustain BSPGHAN business and the first full year of the provision of Frontline Gastro to members. 2022 also saw substantial Research grants and awards as detailed in note 10. 3 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **COUNCIL’S REPORT** ## **________________________________________________________________________________________________** ## **Financial review** - **Results for the year** The Society had net incoming resources for the year of £12,447 _(2021 – £3,174)_ as shown in the Statement of Financial Activities on page 6. - **Reserves and financial position** The Society now has unrestricted reserves totalling £315,999 _(2021 - £303,552)_ which the Society has built up over the years to protect the continuing operation of its activities. The Society regularly reviews the level of reserves at which it requires to operate and has determined that at least £50,000 should now be set aside to cover general uncertainties, reduced income, rising inflation and in the event of unrecovered fixed costs of an Annual Meeting which cannot be held for some reason or another, requiring the refund of registration fees and sponsorship monies. ## **Plans for the future** Despite all the economic uncertainty created by the impact of COVID–19, the Society has plans to: - Continue to develop a budgetary strategy for its predicted running costs for the next three years. - Use restricted/limited budgets for each of its committees and working/professional groups. Council members and working/professional groups will be encouraged to utilise the facilities of remote meetings using MS Teams/Zoom or similar platforms (where possible) to limit spending on travel and venue costs. It is imperative that there is sufficient working capital to meet the demand as the need arises. - The Society has successfully conducted its first National PGHAN audit evaluating networking, delivery of services and workforce, in comparison with the existing Quality Standards. Further budgetary strategy will need to be developed if the Society plans to repeat the audit in the future. - Invest to redevelop/upgrade its website by the allocation of £6k - £10k of Society funding. - Sponsor national education meetings not organised by BSPGHAN, guaranteeing funds to groups to help organise meetings with the proviso that where these meetings are self-sufficient, Society funds are not the sole source of income. Approved by the Council on 6 October 2022 and signed on its behalf by: Dr Mansoor Ahmed Treasurer 4 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2022 TO THE COUNCIL OF THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **________________________________________________________________________________________________** I report to the trustees on my examination of the accounts of The British Society of Paediatric Gastroenterology Hepatology and Nutrition (‘the society) for the year ended 31 March 2022 which comprise the statement of Financial Activities, the Balance Sheet and related notes. This report is made solely to the charity’s trustees, as a body, in accordance with section 43 of the Charities Act 1993. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed. ## **Responsibilities and basis of report** As trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement. ## **Independent examiner’s statement** I confirm that I am qualified to undertake the examination because I am a member of the ICAEW which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Hillyates, Chartered Accountants Hill House, 27 Meadowford Newport, Saffron Walden Essex CB11 3QL 18 October 2022 P W Hill FCA Independent Examiner 5 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED TO 31 MARCH 2022** _______________________________________________________________________________________________ |**Note**
**Income and endowments from:**

Donations and legacies

**1**
Income from charitable activities

**2**
Refund of unspent research grant

Release of previous years’ VAT provisions

Income from investments – interest receivable

Other income


**Total income and endowments**


**Expenditure on:**

Expenditure on charitable activities

Annual meeting costs – virtual costs

**2**
Membership services

**4**
Governance

**4**
Working groups and committees

**4**
Research and Innovation grants

**10.1**
Donations – UNICEF re Ukraine

Other costs

Irrecoverable VAT


**Total expenditure**


**Net income and net movement in funds**

**9**

**Reconciliation of funds**

Total unrestricted funds brought forward

**9**

**Total unrestricted funds carried forward**

**9**
|**2022**
**£**
**50,980**
**-**
**2,162**
**27,000**
**457**
**165**|_2021_
_£_
_33,120_
_-_
_-_
_-_
_329_
_465_| |---|---|---| ||**80,764**|_33,914_| ||**5,011**
**23,423**
**9,320**
**489**

**25,936**
**4,000**
**138**
**-**|_-_
_18,131_
_7,672_
_525_
_5,654_
_2,500_
_165_
_(3,907)_| ||**68,317**|_30,740_| ||**12,447**
**303,552**|_3,174_
_300,378_| ||**315,999**|_303,552_| |||| All of the Society’s activities were derived from continuing operations during the above two financial years. All recognised gains are included in the above statement of financial activities. 6 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **BALANCE SHEET AT 31 MARCH 2022** ________________________________________________________________________________________________ |**Note**
**Fixed assets**
Tangible assets
**6**
**Current assets**
Debtors
**7**
Cash at bank and in hand

**Creditors**: amounts falling due
within one year
**8**
**Net current assets**
**Total assets less current liabilities**
**Funds**
Unrestricted funds
General fund
**9**
Designated funds
**9**
**Total funds**|**2022**
**£**
**-**|_2021_
_£_
_-_| |---|---|---| |||| ||**28,736**
**345,364**|_1,319_
_346,888_| ||**374,100**
**(58,101)**|_348,207_
_(44,655)_| ||**315,999**|_303,552_| ||**315,999**|_303,552_| ||**297,878**
**18,121**|_293,995_
_9,557_| ||**315,999**|_303,552_| The accounts were approved by Council on 6 October 2022 and signed on its behalf by: Dr Keith Lindley President Council members Dr Mansoor Ahmed Treasurer 7 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **PRINCIPAL ACCOUNTING POLICIES** ________________________________________________________________________________________________ The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. ## **Basis of preparation** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction values unless otherwise stated in the relevant accounting policies below or the notes to these accounts. The accounts, which have been prepared in £s sterling and are rounded to the nearest pound, cover the charity for the reporting date of 31 March 2022 and for the year ended 31 March 2022. The comparative figures relate to the year ended 31 March 2021. The accounts have been prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), issued on 16 July 2014, Update Bulletin 1 issued on 2 February 2016, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. BSPGHAN constitutes a public benefit entity as defined by FRS 102. ## **Assessment of going concern** Members of Council have assessed whether the use of the going concern assumption is appropriate in preparing these accounts and have made this assessment in respect to a period of one year from the date of approval of these accounts. The COVID-19 outbreak has created a major challenge and a high level of uncertainty for many but Members of Council continue to have every expectation that the Society has adequate resources to continue in operation for the next twelve months in meeting its liabilities as they fall due and that the going concern basis of accounting remains appropriate. ## **Income recognition** All income is recognised in the statement of financial activities when the Society is entitled to the income and the amount can be quantified with reasonable accuracy and as follows: Membership fees when due and based on the current rates of £100 for full membership, £33 for overseas membership and £20 for associate membership and the membership year to 31 March. Annual meeting income comprises applicable educational and other grants and registration fees. Bank interest when receivable. No value is included in income and expenditure for the time donated by members. ## **Expenditure recognition** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Society to make a payment 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. Charitable expenditure, which excludes VAT, comprises those costs incurred by the Society in the delivery of its activities and services. Under its partially exempt VAT Registration effective from 1 March 2019, the Society is entitled to recover all of input VAT on expenditure directly attributable to its vatable income and a major proportion of input VAT on other expenditure. Previous provisions for VAT liabilities have now been released. ## **Allocation of support costs** Support costs have been allocated to activities on a basis consistent with the use of resources and time spent. The costs of the Administrator have been allocated 75% to membership and 25% to governance based on estimated time spent and after allowing for Annual meeting costs, council meetings expenses and other costs that can be directly allocated. The costs of the Assistant Administrator, income collection and other sundry costs have been directly allocated to membership. The Society employs no staff and uses contract services where necessary. ## **Tangible fixed assets and depreciation** Fixed assets were stated at cost less depreciation. Depreciation was calculated to write off the cost of computer equipment in equal annual instalments over three years from the date of purchase. Fixed assets of a value of less than £100 are not capitalised. 8 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **PRINCIPAL ACCOUNTING POLICIES** ________________________________________________________________________________________________ ## **Fund accounting** Unrestricted funds are available for use at the discretion of the Council in furtherance of the general charitable activities. With the centralisation all budgets supporting the activities of the Society unused designated funds previously operated to deal with Associate Members income and expenditure and in respect of training bursaries have been transferred to General Funds. ## **Cash flow** The accounts do not include a cash flow statement because the Trust is exempt from the requirement to prepare such a statement under the Charities SORP (FRS 102) Update Bulletin 1. ## **Taxation** The Society is a registered charity and therefore is not liable for income tax or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. The Society is now registered for VAT under a Partial Exemption arrangement. 9 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** **________________________________________________________________________________________________** |**1.**
**Donations and legacies**
**Note**
Membership fees
**3**
Sponsorship agreements
**2.**
**Income from charitable activities**
**Note**
Annual meeting
BSPGHAN ATM|**2022**
**£**
**34,980**
**16,000**|_2021_
_£_
_33,120_
_-_| |---|---|---| ||**50,980**|_33,120_| ||**2022**
**£**
**-**
**-**|_2021_
_£_
_-_
_-_| ||**-**|_-_| The COVID-19 Pandemic meant that BSPGHAN had to move to a Virtual Annual Meeting for 2021 and which was not held until April 2021. No sponsorship or registration monies were asked for and the Society bore its IT and other costs of the event totalling £5,011. Continuing Lockdowns in 2021 also meant that the re-scheduled Birmingham Annual Meeting for January 2022 had to be delayed until April 2022 and the 2023 Windsor Annual Meeting is scheduled for March 2023. No BSPGHAN Annual Trainees Meetings were held during 2021 and 2022 although a heavily subsidised Trainees Taster Day is scheduled for October 2022. ## **3. Membership fees and numbers** |**Note**
**Total membership fees**
Full
Associate
**1**
**Membership numbers**
Full
Overseas
Honorary
Associate
**4.**
**Cost of charitable activities**

**Note**

**Membership services**
Provision of Frontline Gastro

Allocation of support costs

**5**
Website and IT costs


**Governance costs**
Council meetings and related expenses
Council members indemnity insurance
Independent examiner’s fees and expenses
Allocation of support costs
**5**|**2022**
**£**
**32,187**
**2,793**|_2021_
_£_
_30,339_
_2,781_| |---|---|---| ||**34,980**|_33,120_| ||**2022**
**313**
**17**
**10**|_2021_
_298_
_14_
_11_| ||**340**
**137**|_323_
_133_| ||**477**|_456_| ||**2022**
**£**
**9,100**
**13,917**
**406**|_2021_
_£_
_2,275_
_14,310_
_1,546_| ||**23,423**|_18,131_| ||**941**
**1,244**
**3,000**
**4,135**|_150_
_922_
_2,250_
_4,350_| ||**9,320**|_7,672_| 10 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** **________________________________________________________________________________________________** ## **4. Cost of charitable activities (continued)** |**Working party groups and committees**
Education
IBD group

Endoscopy

Motility/constipation

Quality Standards

Nutrition committee
Research committee
Liver
Coeliac|**2022**
**£**
**489**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|_2021_
_£_
_128_
_357_
_40_
_-_
_-_
_-_
_-_
_-_
_-_| |---|---|---| ||**489**|_525_| During the Pandemic, most of Council business and that undertaken by working party groups and committees using virtual technology. ## **5. Support costs** |**Support costs**||||| |---|---|---|---|---| |Administrators, including expenses
Other secretarial support
Income collection
Other costs|**Membership**
**(note 4)**
**£**
**12,191**
**1,230**
**412**
**84**|
**Governance**
**(note 4)**
**£**
**4,135**
**-**
**-**
**-**|**2022**
**£**
**16,326**
**1,230**
**412**
**84**
**18,052**|_2021_
_£_
_17,411_
_623_
_515_
_111_| ||**13,917**|**4,135**||_18,660_| ## **6. Tangible fixed assets - computer equipment** |

**Cost**

At 1 April 2021

Disposals

At 31 March 2022


**Depreciation**

At 1 April 2021

Disposals

At 31 March 2022


**Net book value** **at 31 March 2021 and at 31 March 2022**

**7.**
**Debtors**
Annual meeting expenses for April 2022
Frontline Gastro 2022/2023
Arrears of members subscriptions
VAT recoverable
Other debtors and prepayments|**2022**
**£**
**18,078**
**9,560**
**223**
**-**
**875**|**Total**
**£**
2,591
(2,591)| |---|---|---| |||-| |||2,591
(2,591)| |||-| |||**-**| |||_2021_
_£_
_-_
_-_
_224_
_110_
_985_| ||**28,736**|_1,319_| 11 **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** **________________________________________________________________________________________________** |**8.**|**Creditors: amounts falling due within one year**||||| |---|---|---|---|---|---| |||||**2022**|_2021_| |||||**£**|_£_| ||Annual meeting income for April 2022|
||**35,663**|_-_| ||Members subscriptions paid in advance/overpaid|||**185**|_119_| ||Research grants|||**250**|_654_| ||VAT payable|||**7,002**|_-_| ||Other creditors, accruals and provisions|||**15,001**|_43,882_| |||||**58,101**|_44,655_| |**9.**|**Unrestricted funds**||||| ||Unrestricted funds are made up as follows:||||| ||||**General**|**Designated**|| ||||**funds**|**funds**|**Total**| ||||**£**|**£**|**£**| ||Balances at 1 April 2021||**293,995**|**9,557**|**303,552**| ||Applications – awards|**10.1**|**25,936**|**(25,936)**|**-**| ||New awards designated|**10.2**|**(34,500)**|
**34,500**|**-**| ||Net incoming resources||**12,447**|**-**|**12,447**| ||Balances at 31 March 2022||**297,878**|**18,121**|**315,999**| |**10.**|**Designated funds – research and innovation grants**||||| |**10.1**|**Applications made during the year**||||| |||||**2022**|_2021_| |||||**£**|_£_| ||BSPGHAN Innovation and BIG grants|||**-**|_5,654_| ||Joint Guts UK/BSPGHAN Research Grant|||**20,000**|_-_| ||James Lind Alliance PSP for Digital Health||||| ||Technology (collaboration with BSG)|||**936**|_-_| ||BSPGHAN Research Prize|||**5,000**|_-_| |||||**25,936**|_5,654_| ||Designated funds of £18,121 as at 31 March 2022 represent unclaimed/unspent|||awards, and include the James|| ||Lind Alliance grant awarded during the year ended 31 March 2022. £2,162 of|||an unspent research grant was|| ||returned by Crohns & Colitis during the year and is not included in designated funds at 31 March||||2022.| |**10.2**|**Designations** **made during the year**||||| |||||**2022**|_2021_| |||||**£**|_£_| ||Joint Guts UK/BSPGHAN Research Grant|||**20,000**|_-_| ||James Lind Alliance PSP for Digital Health||||| ||Technology (joint collaboration with BSG)|||**9,000**|_-_| ||Joint Guts UK/BSPGHAN small start-up grant on||||| ||pancreatic diseases|||**5,000**|_-_| ||BSPGHAN Research Prize|||**500**|_-_| ||BSPGHAN Innovation and BIG grants|||**-**|_5,654_| |||||**34,500**|_5,654_| 12 ## **THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## ## **11. Commitments relating to the year ending 31 March 2023** - To date, Council have yet to confirm any commitments for the year ending 31 March 2023 but continue to agree to direct funds to include the pledged support of up to £2,000 per meeting for national educational meetings. None were requested during the period April 2021 to March 2022. ## **12. Members of Council remuneration and expenses and related party transactions** - During the year ended 31 March 2022, no member of Council received any remuneration for services as a member of the Council _(2021 - £nil)._ During the year ended 31 March 2022, 2 members of Council received reimbursed expenses relating to expenditure incurred on Society business _(2021 – none)_ . Whilst certain members of Council are actively involved in the local organisation of the Society’s Annual Meetings, no member of Council had a beneficial interest in any contract reportable as a related party transaction with the Society during the year. ## **13. Post balance sheet events** The Society has now returned to venue-based Annual Meetings, with that for 2022 being successfully held in Birmingham in April 2022 and with the 2023 Annual Meeting scheduled to be held in Windsor in March 2023. 13