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2023-03-31-accounts

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Registered Charity Number 299294

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
__________________
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
Notes to the accounts 9 - 12

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 Astor Rodrigues* (Convenor 2023 - 2026)
Dr Dharam Basude* (Treasurer 2023 - 2026)
Dr Sanjay Rajwal* (2023 – 2026)
Dr Tassos Grammatikopoulos* (2023 – 2026)
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 Christopher Bakewell (2023 – 2026)
Dr Lucy Haworth (2023 – 2026)
Dr Nkem Onyeador (2023 – 2026)
Lindsay Hogg (2023 – 2026)
Elizabeth O’Connor (2022 – 2025)
Dr Ed Gaynor (2022 – 2025)
Julie Harrington (2023– 2026)
*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 2023

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

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 2023 AGM.

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, Pancreatitis, 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 2023:

Dr Keith Lindley President
Dr Lucy Haworth Convenor*
Dr Astor Rodrigues Convenor*
Dr Mansoor Ahmed Treasurer*
Dr Dharam Basude Treasurer*
Dr Tassos Grammatikopoulos Hepatology/Pancreatitis*
Dr Sanjay Rajwal Hepatology*
Dr Kornilia Nikaki Gastroenterology
Dr Jutta Koeglmeier Education
Dr Andrew Barclay Nutrition
Dr Nadeem Afzal Endoscopy
Dr Shveta Chana Paediatricians with Expertise
Dr Marco Gasparetto Research
Dr David Wands Trainees*
Dr Christopher Bakewell Trainees*
Prof Mark Beattie Chair of CSAC***
Dr Lucy Haworth Co-Chair of CSAC**
Dr Nkem Onyeador Co-Chair of CSAC**
Jo Brind Associate Members***
Lindsay Hogg Associate Members
Elizabeth O’Connor BAPS
Dr Ed Gaynor Quality Standards
Sarah Sleet Lay Representative***
Julie Harrington Lay Representative**

*Elected at the 9 March 2023 AGM with posts commencing with effect from the April 2023 Council meeting were Dr Dharam Basude as Treasurer replacing Dr Mansoor Ahmed, Dr Astor Rodrigues as Convenor replacing Dr Lucy Haworth and Dr Sanjay Rajwal as Chair of Hepatology replacing Dr Tassos Grammatikopoulos who was appointed as Chair of Pancreatitis. Dr Christopher Bakewell replaced Dr David Wands as Trainees Representative, an invite position.

2

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

COUNCIL’S REPORT

Structure, governance and management – continued

** Lucy Haworth and Nkem Onyeador, the CSAC Co Chairs, Lindsay Hogg, the Associate Members’ Group Chair, Elizabeth O’Connor, the BAPS Representative, Dr Ed Gaynor, the Chair of Quality Standards, the Lay Representative Julie Harrington, representing the Parent Patient Partnership Group, are all co-opted posts.

***Vacating their posts in March 2022 were Prof Mark Beattie, Chair of CSAC, Jo Brind, Associate Members’ Group Joint Chair, and Sarah Sleet, representing the Parent Patient Partnership Group

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 2023, no member of Council received any remuneration for services as a member of the Council (2022 - £nil).

During the year ended 31 March 2023, 7 members of Council received reimbursed expenses totalling £497 relating to expenditure incurred on Society business (2022 – 2 and £95).

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.

3

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

COUNCIL’S REPORT

__________________

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 and the 2023 Annual Meeting held in March 2023.

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 second full year of the provision of Frontline Gastro to members.

Financial review

Plans for the future

Council has published a strategy document on its website following a formal strategy meeting held in January 2023. The strategy envisages in 3 key areas of:

Approved by the Council on 24 November 2023 and signed on its behalf by:

Dr Dharam Basude Treasurer

4

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2023 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 2023 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 accounts 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 accounts. The planning and conduct of an audit go beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts 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:

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 accounts to be reached.

Hillyates, Chartered Accountants Hill House, 27 Meadowford Newport, Saffron Walden Essex CB11 3QL

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 2023


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

Meetings costs

4.1
Membership services

4.2
Governance

4.3
Working groups and committees

4.4
Trainees’ taster day contribution.

5
Research and Innovation grants

10.1
Donations – UNICEF re Ukraine

Other costs - BAPEN


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
2023
£
63,303
266,318
-
-
2,405
2,869
2022
£
50,980
-
2162
27,000
457
165
334,895 80,764

223,749

31,751

13,797

1,580
2,287

1,796
-
310
5,011
23,423
9,320
489
-
25,936
4,000
138
275,270 68,317
59,625
315,999
12,447
303,552
375,624 315,999

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 2023


Note
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
2023
£
2022
£
19,854
476,752
28,736
345,364
496,606
(120,982)
374,100
(58,101)
375,624 315,999
375,624 315,999
358,549
17,075
297,878
18,121
375,624 315,999

The accounts were approved by Council on 24 November 2023 and signed on its behalf by:

Dr Keith Lindley President

Council members

Dr Dharam Basude 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 2023 and for the year ended 31 March 2023.

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

COVID, economic and other world-wide events continue to pose major challenges 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 £125 for full membership, £41 for overseas membership and £25 for associate membership and the membership year to 31 March.

Annual and other meetings income comprise 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.

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.

Fund accounting

Unrestricted funds are available for use at the discretion of the Council in furtherance of the general charitable activities.

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.

8

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

__________________

1.
Donations and legacies
Note
Membership fees
3
Sponsorship agreements
2
Income from charitable activities
Note
Annual meeting – April 2022
5
Annual meeting – March 2023
5
Annual meeting – April 2021(virtual)
Trainees meeting
5
3. Membership fees and numbers
Note
Total membership fees
Full
Associate
1
Membership numbers
Full
Overseas
Honorary
Associate
4.
Cost of charitable activities
4.1 Meetings costs
Note
Annual meeting – April 2022
5
Annual meeting – April 2022 (share of balance)
5
Annual meeting – March 2023
5
Annual meeting – April 2021(virtual)
5
Trainees meeting
5
4.2 Membership services
Note
Provision of Frontline Gastro

Allocation of support costs

6
Website and IT costs

2023
£
37,303
26,000
2022
£
34,980
16,000
63,303 50,980
2023
£
108,694
150,695
-
6,929
2022
£
-
-
-
-
266,318 -
2023
£
34,403
2,900
2022
£
32,187
2,793
37,303 34,980
2023
341
17
12
2022
313
17
10
370
142
340
137
512 477
2023
£
59,608
12,272
144,940
-
6,929
2022
£
-
-
-
5,011
-
223,749 5,011
2023
£
9,560
19,819
2,372
2022
£
9,100
13,917
406
31,751 23,423

9

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

4. Cost of charitable activities – continued

4.3 Governance costs
Note
Council meetings and related expenses
Council members indemnity insurance
Independent examiner’s fees and expenses
Allocation of support costs
6
4.4 Working party groups and committees
Note
Education
IBD group

Endoscopy

E & E

Motility/constipation

Quality Standards

Nutrition committee
Research committee
Liver
Coeliac
2023
£
4,394
1,153
3,150
5,100
2022
£
941
1,244
3,000
4,135
13,797 9,320
2023
£
487
384
96
613
-
-
-
-
-
-
2022
£
489
-
-
-
-
-
-
-
-
1,580 489

During and since the Pandemic, Council business and that undertaken by working party groups and committees have used virtual technology wherever possible and practicable.

5. Analysis of meetings

Analysis of meetings
Note
Income
Sponsors and exhibitors
2
Registration fees
2
BSPGHAN contribution


Direct expenses

Conference, accommodation and related expenses
4

Balance


Local organiser share
4*
BSPGHAN
Trainees
October 2022

£

1,635

3,007

2,287
Annual meeting
April 2022
£
61,550
47,144
-
Annual meeting
March 2023
£
54,700
95,995
-

6,929
108,694 150,695


6,929
59,608 144,940


-
49,086 5,755


n/a

-
12,272
36,814
-
5,755
- 49,086 5,755

*Local organiser share is either donated to an NHS Trust or University Administered account. The local organiser has not asked for the March 2023 balance.

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 was held in March 2023.

No BSPGHAN Annual Trainees Meetings were held during 2022 or 2023 although a subsidised Trainees Taster Day was held in October 2022.

10

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

__________________

6.
Support costs
Administrators, including expenses
Other secretarial support
Income collection
Other costs
7.
Debtors
Annual meeting income from March 2023
Annual meeting expenses prepaid for March 2024
Frontline Gastro 2022/2023
Arrears of members subscriptions
Other debtors and prepayments
8.
Creditors: amounts falling due within one year
Annual meeting expenses from March 2023
Income in advance
Members subscriptions paid in advance/overpaid
Research grants
VAT payable
Other creditors, accruals and provisions
9.
Unrestricted funds
Unrestricted funds are made up as follows:
Balances at 1 April 2022
Applications – awards
New awards designated
Net incoming resources
Balances at 31 March 2023
Membership
(note 4)
£
19,252
-
416
151

Governance
(note 4)
£
5,100
-
-
-
2023
£
24,352
-
416
151
2022
£
16,326
1,230
412
84
19,819 5,100 24,919 18,052

10.1
10.2








General
funds
£
297,878

2,046

(1,000)
59,625
2023
£
18,369
154
-
200
1,131
19,854
2022
£
-
18,078
9,560
223
875
28,736
2023
£
71,455
22,367
164
-
15,967
10,729
120,982
2022
£
-
35,663
185
250
7,002
15,001
58,101
Designated
funds
£
18,121
(2,046)

1,000
-
Total
£
315,999

-
-
59,625
358,549 17,075 375,624

11

THE BRITISH SOCIETY OF PAEDIATRIC GASTROENTEROLOGY HEPATOLOGY AND NUTRITION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

__________________

10. Designated funds – research and innovation grants

10.1 Applications made during the year

BSPGHAN Innovation and BIG grants
Joint Guts UK/BSPGHAN Research Grant
James Lind Alliance PSP for Digital Health
Technology (collaboration with BSG)
BSPGHAN Research Prizes
2023
£
398
-
398
1,000
2022
£
-
20,000
936
5,000
1,796 25,936

Designated funds of £17,075 as at 31 March 2023 represent unclaimed/unspent awards, and include the James Lind Alliance grant awarded during the year ended 31 March 2022.

10.2 Designations made during the year

Designations made during the year
Joint Guts UK/BSPGHAN Research Grant
James Lind Alliance PSP for Digital Health
Technology (joint collaboration with BSG)
Joint Guts UK/BSPGHAN small start-up grant on
pancreatic diseases
BSPGHAN Research Prizes
BSPGHAN Innovation and BIG grants
2023
£
-
-
-
1,000
-
2022
£
20,000
9,000
5,000
500
-
1,000 34,500

11. Commitments relating to the year ending 31 March 2024

To date, Council have yet to confirm any commitments for the year ending 31 March 2024 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 2022 to March 2023.

12. Members of Council remuneration and expenses and related party transactions

During the year ended 31 March 2023, no member of Council received any remuneration for services as a member of the Council (2022 - £nil).

During the year ended 31 March 2023, 7 members of Council received reimbursed expenses relating to expenditure incurred on Society business totalling £95 (2022 – 2 and £95) .

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 the 2023 Annual Meeting held in Windsor in March 2023. The March 2024 Annual Meeting is scheduled to be held in Bristol.

12