THE BRITISH SOCIETY FOR ECOLOGICAL fvDICTNE Annual Report and Accounts For the year ended 318, December 20?3 Registered charity number 326372
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 CONTENTS Page Report of the Trustees Independent Examiner's report Statement of financial activities Balance sheet Notes to the accounts 9-10 Detailed income and expenditure accounts 11-12
THE BRTfIsH SOCIETY FOR ECOLOGICAL MEDICINE TRUSTEES. ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2023 The trustees submit their annual report and financial statements for the British Society for Ecological Medicine (the charity) for the year ended 3pt December 2023. These have been prepared tn accordance with the accounting policies set out on pag¢ 9 and comply with the Charities Constitution and charity law. 1. Referenee and administrative details The Soci¢ty is a registered charity number 326372 and th¢ registered office address is Redhill Chambers. 2d High StreeL Redhill, Surrey, RHI IRJ. l Trustees and principal The principal officers of the charity (who are also the trustees) and held offic¢ during the year are: Dr D Downing - pr¢sid¢nt Dr F Meuschel - secretary P Noble - treasurer Dr AEcons 3. Independent Examiner David Wheeler FCCA Cheeld Wheeler & Co Chartered C¢rtified Aountants Redhill Chambers 2d High Str¢et Redhill Surrey RHI 4. Structvreg governanee and management The charity was founded in 1983 and is governed by its constitution. The constitution was last revlsed in March 2014 and has been approved by the Charity Commission. The resources of the charity are maintsined in unrestricted funds and therefott th¢ trustses have ¢omplet¢ discretion as to their use. Any mone). or property Dot immediatsly required for the charity's prSeS can be held or invested as th¢ trustees decide. S. Apintment and removal oftrustees The appointment and removal of trustees is governed by the charity's constitution.
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE TRUSTEES, ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2023 (cont'd) 6. Organisation and management The trustees and other members of the committee meet every two months and members are elected on to the committee at the Annual Gen¢ral Meeting according to the constitution. All meeting minutes are now stored electronically. In 2017 central documents including Risk Review, Volunteer and Conflicts of Interest Policies were reviewed and amended to th¢ new circumstances (online training). 7. Investment powers The charity's cash resources can be invested at the discretion of the trustees as they see fit. No investments were made in 2023 (2022: none). 8. Objectives Ydnd activities for the public benefit The objectives of the charity are to promote for the benefit of the public the study and good practice of allergy. environmental and nutritional medicine and to improve the standard of knowledge of the means of prevention. diagnosis and methods of treatment. The society continues to organise praciical training days as well as the onlinc courses. The trustees have referred to the genernl guidance on public benefit issued by the Charity Commission when planning future activities. 9. Financial Review The accounts show an excess of expenditure over income of £24,086 (2022: excess of income over expenditure of £42,343). The trustees consider that this is a satisfactory resulL given the investment in educational and systems projects over the last two years. 10. Plans for the future The trustees plan to continue to offer further training and conferences for memb¢rs of the Society and the general public. The society continues with the "Monograph Project" to prepare a series of monographs providing substantiated scientific infornution on individual nutrients and therapies, each covering topics of: Safety. Indications and Disorders. Contraindications and warnings. Dosages and modes of athninistration. These are to be made available to members for use as infonnation for patients, for colleagues, teaching and training tools, and as supportive infomiation in rnedico-legal contexts. Contractors have been engaged to undertake this project and a supervisory team is in place.
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE TRUSTEES, ANNUAL REPORT FOR THE YEAR TO 318T DECEMBER 2023 (eont'd) 11. Trustees, responsibilities statement The trustees ar¢ responsible for preparing the trustees, annual report and the financial statements in accordance with applicable law and United Kingdotn accounting standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financÈal statements for each fjnancial year which give a true and fair view of the state of affairs of the charity and of the income and expenditur¢ of the charity for that year. In preparing these financial statements. the trustees are Tequired to: Select suitable accounting policles and apply them consistently Observe the methods and principles of statement of recommended practice of accounting and reporting by charities Make judgements and estiznates that are reasonable and prudent State whethcr applicable UK accounting standards have been followed subj¢ct to any material departure to disclose and explain the financial statements I Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in op¢ration The trustees are responsible for keeping pmper accounting records that disclose with a reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the :financial statements comply with the Charities Act 2011, the charity (Accounts and Reports) Kegulations 2008 and the provisions for the charity's constitution. They are also responsible for saf¢ guarding assets of the charity and hence ar¢ taking reasonable steps for the pr¢vention of, and detection of fraud. and other irregularities. 12. Independent Examiner A resolution will be proposed at the Annual General Meeting that David Wheeler of Cheeld Wheeler & Co will be appointed as independent examiner for the charity for the ensuing year. Approved by the trustees on September 2024 Signed on their behalf by: Honourablc tr¢asurer Peter Nobl¢ ary Dr Franziska Meuschel
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE INDEPE1ENT EXAMINER'S REPORT TO THE TRUSTEES I report to the trustees on my examination of the accounts of the British Society for Ecological st Medicine for the year ended 31 December 2023. R&gponsibilities and basis of report As the charity trustees of the Society, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I Teport in respect of my examination of the Society's accounts as required under section 145 of the 20I l 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. Independent examiner's statement I have complet¢d my examination. I confirni that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. Accounting records were not kept in respect of the society as required by section 130 of the Act: or 2. That accouThts do not accord with those records" or 3. That accounts do not comply with the applicable requirements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independ¢nt 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 accounts to be reached. I. J LIL David Wheeler - Independent Examiner David Wheeler FCCA Cheeld Wheeler & Co Chartered Certified Ac¢ountant5 Redhill Chambers 2d High Street Redhill Surrey RHI IRJ Dated3pJ September 2024
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE STATEMENT OF FINANCIAL ACTTrTfIES FOR THE YEAR ENDED 31ST DECEMBER 2023 Note 2023 2022 COME Donatioos and legacies InrA)me from charitable activities 260 52,029 602IO 70.040 TOTAL INCOME 130 50 EXPENDITURE Charitable activities Governance costs 69255 81,315 76 N¢t income (expeDdlture) for the year (24.086) 42.343 RECONCILIATION OF FUNDS At l°Janu2ry 2023 113,461 71,118 At 3pt Decffliber 2023
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE BALANCE SHEET AT 318rDECEMBER 2023 2023 2022 CURRENT ASSETS Debtors and prepayments Bank accounts Total turrent assets 1,650 92.262 595 122.713 CURREIW4T LIABILITIES Amount5 falling due within one year Defeed incorne Accrued expenses Total curll¢ liabilities 300 4.237 1.510 8.337 9.847 NET CURRENT ASSETS £89 374 £1 l3 461 THE FUNDS OF THE CHARITY General lld - unrestricted 113.461 Total cbarity funds 74 1_1_4 Approved by the Trustees on their behalf by: /f plseptember 2024 and signed on Trustee Franziska usche Truste¢ Peter Noble
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3t 8T DECEIER 2023 l. Accounting Polficies Aecounting convention and a88e88ment of going Concern The accounts have been prepared in accordance with Accounting and Reporting by Charities Ststement of Rccommended Practice applicablc to charities preparing their accounts in accordance with Financial Reporting Standard FRS102 applicabl¢ in the UK and the Charities Act 2011. Ats and liabilities are Anitially recognised at historical cost or transaction value unless otherwise stated. The trustees consider that there are no matsrial uncertainties about the Charity's ability to continue as a going con¢¢rn. b. Accruals basis Accounts have been prepar¢d on the accruals accounting basis. . Income Donations and other income are accounted for when received. Membership subscriptions are accounted for on the basis of the period covered by the subscription. d. Expenditure All expenditure is accounted for on the accruals basis and is matched to the period to which it relates. e. Irreeoverable VAT The charity is not registered for value added tax and cannot recover the VA T suffered on its costs.
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE NOTES TO THE ACCOUNTS FOR THE YEAR EIYDED 31ST DECEMBER 2023 (cont'd) 2023 2022 2. Inconie - donations and legacies Donations £260 3. Income from charitable Activlties Conference fees, training days and workshops On Itne training Membership subscriptioThs 23,151 5.673 23.205 35,675 8,240 26.125 4. Charitable activities expenditure Conference. training days and workshop Costs On line training Educational projects Contractors, fees Fundraistng costs 23,696 4,824 9.708 29.574 1,453 37,843 4,780 9.862 27.809 1,021 5. Governance costs Examiner fees General costs 840 6.280 780 5.812 Information concerning the trustees None of the trustses received any remuneration for their services to the society (2022: £nil), nor did they claim any expens¢s. 7. Related party transactions There have b¢en no related party transactlODS during the year. Taxation The charity is exempt from income tax as all income is generated for charitable purposes. io
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE Detailed Income and Expendlture Account For the year ended 31¥t Deeember 2023 2023 2022 INCOME Membership SubsLYiptions 23205 26,125 Training. Workshop and Conference Income Training Days Income Online Training tn¢ome Workshop tn¢orne Conference Income Sunthy Training Income 18,550 5,673 4,514 18,060 8240 9.010 7,896 708 87 28,824 43,9l4 Other Income - Donations 260 60,210 Total Income
THE BRITISH SOCIETY FOR ECOLOGICAL MEDICINE Detailed Income and Expenditure Account For the year ended 31 December 2023 EXPENDITURE 2023 2022 Training. Workshops, Conferences and Educational Projects Training Day Costs Online Training Costs Workshop costs Conference Costs Educational Project Costs 17,591 4.824 6,104 19,317 4,780 7.330 11.196 9.862 38228 52,485 Office Costs Contractors, fees 29,574 27,809 Other Costs Accounting Bank and Card Charges Fundraislng Costs IT Systems Gifts Postage and Printing Subscriptions and Fees Other Expenses 840 858 1,453 4.758 36 76 loo 452 780 1.021 4,266 380 219 8.573 7,612 (Excess of expenditure) Trver income for tbe year 12