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2021-12-31-accounts

Charity Registration No. 326905

Company Registration No. 01892427 (England and Wales)

BRITISH & IRISH ORTHOPTIC SOCIETY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

BRITISH & IRISH ORTHOPTIC SOCIETY

LEGAL AND ADMINISTRATIVE INFORMATION

Charity number 326905
Company number 01892427
Registered office 3rd Floor
Interchange place
151 - 165 Edmund Street
Birmingham
B3 2TA
Independent examiner Crossley Financial Accounting
Star House
Star Hill
Rochester
Kent
ME1 1UX
Bankers Unity Trust Bank Plc
9 Brindley Place
Birmingham
B1 2HB
Solicitors Wrigleys Solicitors LLP
19 Cookridge Street
Leeds
LS2 3AG

BRITISH & IRISH ORTHOPTIC SOCIETY

CONTENTS

Page
Trustee's report 1 - 10
Independent examiner's report 11
Statement of financial activities 12
Statement of financial position 13
Notes to the financial statements 14 - 23

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Companies Act 2006 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 1 January 2019)".

Chair and Vice Chair Report

Orthoptics as a profession has been highlighted by two extremely important awards in 2021. Just hours before 2021 ended we learned that Professor Helen Davis had been awarded an OBE for her Services to Orthoptics in the 2022 Queens New Years Honours List. This prestigious award recognises a life time of dedication to the profession and the education of Orthoptists. The Chief Allied Health Professional Officer for England awarded Rahilah Bukhari ‘AHP of the Year 2021’ for her work transforming paediatric pathways in emergency eye care.

We are pleased to report another healthy and robust financial position declared in the 2021 accounts and we continue to manage the budget and making continual improvements to the running of BIOS. The spend within the restricted funds have realised benefits for the registered and non-registered orthoptic workforce and clinical placement expansion and innovation for pre-registration orthoptists. Funding for early career researchers remains a focus and we were pleased to make a number of awards to pump prime clinical research projects. We are also delighted to launch the new Orthoptic Education Fund to provide financial assistance to members for educational activities and students facing hardship.

After the AGM in 2021 we honoured the following Orthoptists with BIOS awards for their dedication and service to BIOS in their voluntary roles:

• Trustees and Council

Sonia MacDiarmid –– Chair of LOOP and Trustee

Jaina Byrne –– Trustee for Republic of Ireland

Dr Jigsnasa Mehta – Public Health Lead

Professor Anna Horwood = Research and Innovation Director

Joe Smith – New graduate representative

Claire Studley Scott - lead for Global involvement and volunteering for Eyes (GIVE)

Dr Alison Bruce – Co-lead for Vision Screening

Helen Collett – Co Lead for Private patients Group

Carly Hegarty for her work in the SIHED project and work experience for prospective orthoptists.

Clinical placement expansion is a high priority for BIOS and the profession has delivered the work supported by the HEE funding and is moving into a phase to increase the resources through innovation and technology to support simulation placements and remote live streaming of patients. This initial project was achieved by the outstanding work by 2 Lead Clinical Tutors, Lizi Lomas and Alice Donachie, and the IT Project Manager, Shell Murray.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Looking forward into 2022 we welcome the award of HEE Workforce Reform funding to deliver objectives and projects including Advanced Practice, Support Workforce development, Apprenticeships, retention and support in early careers and placement recovery and expansion.

The Trustees, Council, standing committee members, clinical advisory group leads and other volunteers have continued to represent BIOS throughout 2021 in addition to supporting their own colleagues in their full time clinical, academic or research roles and we would like to thank them all for their continued support during this year.

Veronica Greenwood – Chair BIOS

Julie Dowdney – Vice Chair BIOS

BIOS are now half way through out four-year strategy beginning in 2020, and continue to build on our vision for the future of the profession, focused on our four key themes: informing the public, ensuring the future of the profession, promoting high quality practice, leading the profession, and supporting our members.

We continue to work within the context of the COVID—19 pandemic, and many of our achievements over the past year have been supporting out members through the pandemic, but also in taking advantage of this situation to update and adapt our services. Our vision for the future of orthoptics remains for it to be a thriving and sustainable profession, and we see a key role for orthoptists in the recovery and rebuilding of services following the pandemic.

In the Trustees’ report we highlight our achievements in 2021 against the priorities from our strategic plan.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Supporting our members

BIOS has continued to support and represent orthoptic professionals working across the UK and Ireland, looking to adapt the services we provide and provide new ways for members to engage and feedback.

We have continued our focus from last year or looking to engage our members to provide feedback and suggestions for how they would like the Society to evolve. We held nine virtual listening events last year, which proved invaluable in shaping our services and fed into much of the work below. We also conducted a member survey towards the end of the year, the results of which have been shared with the members. The feedback was overwhelmingly positive and provided a number of areas where we have already started to further develop our services.

We held our second virtual AGM in June, which was another huge success, attended by 178 members, although we look forward to reporting back our achievements in person this year.

Membership

This year saw the introduction of new categories of membership to better reflect the needs of our members and continue to represent value for money for members in the Republic of Ireland and non-practising members. We’ve continued this work this year and were able to sign off on a new system for joining, whereby new members can start their annual membership at the beginning of any month. This will support recruitment, as it can now continue throughout the year, and allow former members who have allowed their membership to lapse to re-join without paying a large back payment.

Advice and support

All of our full members receive bespoke Medical & Professional Liability Insurance. The insurance offered through BIOS is also the only insurance that covers the entire scope and extended scope of practice by an orthoptist. We know how valuable this is to our members and we were delighted to be able to continue to offer this to members in the Republic of Ireland following the renewal of our insurance in the summer.

Members in the UK also receive support from the BOS TU, providing representation and advice on work matters from local BOS TU reps and Society Officers and experts including grievance and disciplinary issues, and terms and conditions of employment. 2020 saw the transition of the Union to a separate structure, under an elected General Secretary and Executive Board. This is an exciting development, allowing for the better representation of our members’ interests in pay and employment matters.

To ensure new and existing members are getting the most of the services and support we offer, we created a guide for new members, highlighting some of our most valued member benefits and how to access them.

We’re also looking to support members who are looking to get more involved in promoting the profession. With this in mind we have created a new influencing section on the website, which we will look to further expand in the coming year. It includes links to all of our exiting promotional resources and guides, as well as a growing number of new resources. This includes a new Beginner’s Guide to Social Media, which highlights the ways in which we use various social media platforms but also gives hints and guidance on starting out in using social media to stand up for orthoptics.

We continued to update our COVID information hub, but with an increasing focus on the recovery and restoration of services, updating and expanding our guidance document in July. These continued to be well accessed, with over 10,000 views in 2021.

Leads and Heads of Service

Led by the LOOP steering committee, we produced a number of resources to support members in the planning of orthoptic services. March saw the launch of our Job Planning for Orthoptists guide, including a downloadable tool to calculate the hours of each activity. This has already received over 2,000 views. Last year also saw the addition of a number of template job descriptions, covering bands 5 to 8c.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Leads and Heads of Service

Led by the LOOP steering committee, we produced a number of resources to support members in the planning of orthoptic services. March saw the launch of our Job Planning for Orthoptists guide, including a downloadable tool to calculate the hours of each activity. This has already received over 2,000 views. Last year also saw the addition of a number of template job descriptions, covering bands 5 to 8c.

CPD and Networking

Our Clinical and non-Clinical Advisory Groups (CAGs and nCAGs) along with the Trustees and their local organisers have adapted during the pandemic, taking advantage or virtual platforms to continue to support members through high quality CPD.

BIOS now have access to a number of online meeting and webinar platforms to provide a number of events throughout 2021. Some of the highlights were:

• Two LOOP events, one in March which saw the launch of the BIOS Job Planning Guide, and one in November focused on developments in advanced practice.

• A wide range of specialist webinars organised by our CAGs, including Stroke and Neuro Rehab, Glaucoma, Retinal Disease, SEN and VPD.

Last year also saw our first ever virtual conference, held over two days in June. This was attended by over 160 members, who saw presentations on a range of topics, including Glaucoma, IVT, remote assessment of vision, paediatric acuity tools and Myopia management. While we look forward to a getting to meet in person, it was fantastic to be able to once again host an incredible array of lively discussions on orthoptics.

We’ve also been able to take advantage of these virtual platforms to make recordings of all of our events, which we have added to the members’ area of the website. Our videos received over 2,800 times in 2021, and can now be accessed as educational resources permanently.

The website continued to provide a focus for extending and supporting the work done by all our specialist groups, and enabled the sharing of information of resources. Our members’ area received almost 100,000 page views last year.

Orthoptic Education Fund (OEF)

BIOS acquired what was the Orthoptic Benevolent Fund, and have relaunched this vital support fund for orthoptists as the OEF. Already, by the end of 2021, we had awarded over £3,500 in grants to support orthoptic students facing hardship and practising orthoptists looking to fund CPD. We will be looking to build on this in the coming year, through greater promotion and careful management of the fund to enable us to provide greater support in the years to come.

Promoting high-quality practice

One of our core roles is in advancing standards in clinical and scientific orthoptics, through the setting of standards and the promotion of good practice.

Setting standards

Our CAGs have continued to produce up to date standards and competencies for our members. They also continued to work with other organisations in their fields to produce collaborative guidelines and documentation.

• The Retinal Disease produced professional practice guidelines for Intravitreal injections of Anti-VEGF or Intravitreal Steroid Implants

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

• The Neuro-Orthoptics CAG updated their webpage with a greatly expanded section on links and resources for members

• The SEN CAG worked with NHS England to ensure specific information was produced for orthoptists on the Special School Eye Care Service

• The Stroke and Neuro Rehab Group updated their position statement on visions services in stroke practice, and launched a further leaflet for patients on Driving and visual defects

• The Low Vision CAG produced core skills and competencies guidance for clinical practice by orthoptists

Last year also saw the launch of the clinical advisory group for Paediatric Ophthalmology, led by Connor Beddow, Kimberley Hall and Ashli Milling. They have a member page, with a number of resources, and held their first event online this January.

Education

There are also now two new Advanced clinical practice courses one in paediatrics at the University Sheffield and one in neuro-ophthalmology at the University of Liverpool. This will be vital in ensuring that orthoptists are able to continue to support the expansion of eye care services. BIOS have also provided funding for 16 places across the two courses.

The BIOS Preceptorship Document was updated in 2021 ad now included guidance for heads of service and professional leads to enable them to provide greater support to new graduates. This will be especially important for those whose studies have been affected by limitations on clinical placements during the COVID pandemic.

Public Health

We appointed a new Public Health Lead, Fiona Bush, in 2021 to enable us to continue to promote the role of Orthoptists in prevention and early intervention. The impact of this is highlighted in a number of case studies on the website of the Royal Society of Public Health website demonstrating work of orthoptists promoting public health their work.

We’ve also started a new piece of work looking to promote the NHS Net Zero campaign, providing information and resources to support orthoptists to reduce the carbon footprint of their services. We’re currently collating case studies to highlight ways in which orthoptists are already achieving this and to promote further action.

Following the disruption, the pandemic has causes to vision screening services in schools, there is still a great deal to do to aid the recovery of these services. We have been working closely with colleagues in AOP, ABDO, LOCSU and RCOphth to collaboratively develop a post Vision Screening Pathway, with the aim that it is used as a commissioning tool.

Research

We continue to promote and support Orthoptists involved in research, to support their career development but also to advance British orthoptics nationally and internationally. We appointed a new Research Director, Kerry Hanna and she has set up a steering committee to better support this area of work.

We have continued to provide financial support for researchers, ring-fencing £20,000 over the past two years. Last year, we provided six awards to support new orthoptic researchers, to pump prime research across the profession. We also announced our joint funding with Fight For Sight to support research exploring measures to tackle the barriers to treatment of amblyopia for children in social deprivation.

British and Irish Orthoptics Journal (BIOJ)

BIOJ continues to extend its reach, with a 68% increase in users and over 41,000 page views last year. The Journal continued to publish original research, review articles, case reports and scientific letters across a range of areas and topics, attracting readers from a wide range of sources. There was a significant rise in the number of publications with 21 articles published, compared to 8 in 2020.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Informing the public

We have continued to work hard throughout 2021 to promote awareness or orthoptics and the valuable work done by Orthoptists, as well as to make ourselves a hub for accessible information about eye care and orthoptic services.

Growing general awareness

We have continued to have a strong social media presence, thanks largely due to the work of our members in sharing, liking and retweeting.

We have also launched a new LinkedIn account to give us another platform to share information and updates with our members and other stakeholders. We are already building a presence and have steadily increasing numbers.

One key focus of our social media activity was around the events of World Orthoptic Day, which was again largely virtual. Alongside out colleagues from around the world, we were able to promote the profession across all our platforms, making 22,500 Twitter impressions on the day alone. Events in Northern Ireland were focused on the newly launched Twitter account, which was able to put out a supportive message from the Minister of Health.

The reach of our website has continued to grow well beyond out membership, providing a hub for information on orthoptics in the UK and Ireland. We had a massive 780,000 page views in 2021, an increase of 52% on the previous year, with 5,300 visitors each month. Our visibility on search engines has continued to increase with 43,000 clicks through from Google and 1,368,000 impressions. This has led to a significant increase in visits to our public information pages of 84%, with over 113,000 page views.

Ensuring the future of the profession

The hugely successful SIHED project, funded by the Office for Students, came to an end in 2020 but we have looked to build on this success by continuing to fund a secondment to support work placements and careers.

Before SIHED came to an end, they produced series of online CPD training courses focusing on outreach work with young people and career changers, available for free on the HEE E-Learning for Healthcare platform. These will support AHPs, such as orthoptists who wish to engage with schools and young people to promote careers in healthcare.

Placement Expansion Resource Library (PERL)

The COVID-19 pandemic has created particular challenges for the continued provision of clinical placements for orthoptic students, with many services scaled back or stopped and access to healthcare settings restricted. BIOS were awarded £90,000 from Health Education England to restart and expand clinical placements and we have made use of this to create PERL, an online library of resources to support orthoptics students to gain confidence and expertise in clinical decision making despite clinical placement limitations. This is available to all students and full members of BIOS and has had over 14,000 page views already. We expect this to be a hugely valuable resource for years to come.

New Pre-registration course at UCL

September saw the launch of the UK’s first ever pre-registration Orthoptics MSc at UCL Institute of Ophthalmology, providing an accelerated route into orthoptics for science graduates. This is a huge step forward in protecting the future of the profession, as it will support increased recruitment into the profession, particularly from the South of England, a shortage region, and from mature students.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Leading the profession

BIOS also plays a significant role representing the profession in a number of formal and informal bodies and groupings. For example, we are represented on the AHPF Board and policy groupings, the Royal College Ophthalmologists’ paediatric subcommittee, the Eye Health Forum, the UK Ophthalmology Alliance, along with a seat on the Clinical Council for Eye Health Commissioning (CCEHC).

BIOS remain affiliated to both the Orthoptistes de la Communauté Européenne (OCE), representing Orthoptists in Europe, and the International Orthoptic Association (IOA), giving us representation in important international discussions affecting our members.

BIOS represents Orthoptists across all four countries of the United Kingdom and in the Republic of Ireland. Many of the issues facing our members will be common across the UK and Ireland. However, through all our work we look to provide representation and support that recognises the differences in the contexts within which our members are working. As such, the role of our regional and country trustees is essential.

In 2021 we responded to a number of consultations on behalf of our members, including:

• Health Education England - Long-Term Strategic Framework for Health and Social Care Workforce Planning. We focused on the likely demand for ophthalmology services with the increase in the older population, and the potential for orthoptists to take a big role in addressing this.

• DHSC – Regulating healthcare professionals, protecting the public. We supported the suggested changes making the overall powers of regulators more consistent but also giving them more flexibility to adapt to their sector, while raising concerns, largely relating to accountability, such as the need for oversight of fees being increased.

• Department of Health, Northern Ireland - Future Planning Model: Integrated Care System Draft Framework. We have supported the general direction but raised concerns over the lack of commitment to AHP representation at different levels and the need for professional expertise at local board level.

• Health and Care Professions Council (HCPC) – Consultation on the revised Guidance on Health and Character. We were in favour of the changes, as they provide greater clarity and consistency for our members around making self-referrals and expectations during this process.

• DVLA – Amending the Road Traffic Act 1988 to allow registered healthcare professionals to complete DVLA medical questionnaires. We have strongly supported the extension of the right to complete medical questionnaires, and have in particularly raised through this and directly with the DVLA the need for orthoptists to be included in this.

Financial review

– The Society reports a net surplus of £326,022 for the year (2020 net surplus of £123,128). Free reserves at 31 December 2021 were £171,999 (2020 - £132,665). Restricted funds at 31 December 2021 amounted to £427,875 (2020 - £141,186).

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Reserves policy

The Trustees have considered the level of activity within the charity and believe a level of free reserves of £273,852 is sufficient to support the ongoing operation of the society in the foreseeable future. At 31 December 2021, the Society has free reserves of £173,532. The Trustees are aware that this is below the stated target and are focused on replenishing these reserves over the coming years.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

Constitution

The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 14 March 1998.

The company is constituted under a Memorandum of Association dated 14 March 1998 and is a registeredcharity number 326905.

ln 2014 the British & lrish Orthoptic Society (BIOS) reviewed its structure and a new organisational form was complete for the start of 2015 in order to provide a sustainable organisation to ensure a stable future for BIOS to promote its charitable aims. This became embedded in 2016 and an amendment to the articles was agreed at the AGM in 2017 for the Chair of LOOP to become a Trustee of the Board.

Method of appointment or election of Trustees

Trustees are recruited to represent members in England (3 regions), Scotland, Wales, Republic of lreland and Northern lreland. Nominations are requested from all members and application is in writing with reference to a job description and job specification. Where there is more than one candidate, applications are circulated anonymously to voting trustees.

The vast majority of officers of the Society are volunteers and undertake BIOS work in addition to their day jobs. Only the Chair, and Vice Chair are seconded and their employers are reimbursed for their time commitment to BIOS and British Orthoptic Society Trade Union (BOSTU) roles.

BIOS Council and Committee Officers/members - These appointments and roles were applicable in all or part of 2021:

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

BIOS Honorary Officers and trustees

Veronica Greenwood, Chair Julie Cartledge - Vice Chair

BIOS Trustees

Midlands & East – Haseeb Ali (Jan-July 2021); Vacant (Aug-Dec 2021) Northern - Deborah Podmore Southern - Kelly MacKenzie Northern Ireland - Declan McClements Republic of Ireland - Jaina Byrne Wales - Vacant (Jan-June 2021); Patrick Reedy (Jun-Dec 2021) Scotland - Angela Carlin Leads of Orthoptic Profession Chair: Sonia MacDiarmid (Jan-Jun 2021); Krishan Parmar (Jun-Dec 2021)

BOS TU Trustees (Jan-Jun 2021)

As above BIOS honorary officers and trustees previously stated, omitting the Republic of Ireland BOSTU advisor non-voting: Sam Aitkenhead

BOS TU Executive Board (Jun-Dec 2021)

General Secretary: Sam Aitkenhead President: Vacant Wales: Vacant Northern Ireland: Vacant Scotland: Vacant England: Joe Smith, John McBride and Vacant

BIOS Council members (non-voting)

Journal: Jill Carlton Editor of Journal, IOA Representative: David Newsham OCE Representative: Anne Bjerre Research Director: Anna Horwood (Jan-Jun 2021); Kerry Hanna (Jun-Dec 2021) Education and Professional Development Committee Chair: Helen Davis New Graduate Representative: Joe Smith (Jan-Jun 2021); Holly Kniazewycz (Jun-Dec 2021) Public Health Lead: Jigs Mehta (Jan-Jun 2021); Fiona Bush (Jun-Dec 2021); BOSTU advisor (General Secretary from Jun 2021): Sam Aitkenhead

Clinical Advisory Group Leads

Falls - Jigs Mehta Retinal Disease - Declan McClements and Lorraine Manklow Glaucoma – Katie Meakings

Neuro Orthoptics/neuro Ophthalmology - Joanne Adeoye and Victoria Smerdon Visual Processing Difficulties - Priti Kashyap & Sajida Hanif Special Educational Needs - Louise Allen Stroke and Neuro Rehabilitation – Alex Green and Lauren Hepworth Vision Screening - Miriam Conway & Asad Atiq Low Vision - Martin Rhodes and Charlotte Codina

Non-Clinical Advisory Group Leads

Global lnvolvement and volunteering for eyes (GIVE) - Rowena McNamara e-Health- Michelle Wood and Carla Eccleston Private Practice - Liz Tomlin and Jamie Spofforth Medicines - Lorraine North & Karzan Hughes

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Policies adopted for the induction and training of Trustees

New trustees receive induction from the chair and vice chair and a copy of the Governance and Procedures Handbook, which become effective from the start of the 2019 membership year.

Organisational structure and decision making

The honorary officers and BOSTU Advisor are in regular communications via email, telephone, Skype and face-to-face when required to transact decision making work. Business is conducted via the business provider company who meet with the honorary officers regularly. Trustee meetings are held 4 times per year and full council twice per year with an AGM in June to appoint new officers and agree the accounts.

Related party relationships

The Society collects membership fees on behalf of the BOSTU. The society is a member of professional organisations within the eye health and care sector.

Statement of trustee's responsibilities

The trustees, who are also the directors of British & Irish Orthoptic Society for the purpose of company law, are responsible for preparing the Trustee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustee's report was approved by the Board of Trustees.

..............................

V Greenwood, Chair

Trustee Dated: .........................

BRITISH & IRISH ORTHOPTIC SOCIETY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRITISH & IRISH ORTHOPTIC SOCIETY

I report to the trustees on my examination of the financial statements of British & Irish Orthoptic Society (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

In our opinion the financial statements have been been prepared in accordance with the requirements of the Trade Union and Labour Relations (Consolidation) Act 1992.

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.

Sally Meah BA Hons FCCA

Star House Star Hill Rochester Kent ME1 1UX

Dated: .........................

BRITISH & IRISH ORTHOPTIC SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and legacies
2
-
384,345
Charitable activities
3
301,447
-
Investments
4
30,901
-
Other income
5
1,101
-
Total income
333,449
384,345
Expenditure on:
Charitable activities
6
292,582
99,190
Net income for the year/
Net movement in funds
40,867
285,155
Fund balances at 1
January 2021
132,665
141,187
Fund balances at 31
December 2021
173,532
426,342		 Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
384,345
-
108,746
301,447
280,331
-
30,901
579
-
1,101
256
-
717,794
281,166
108,746
391,772
244,857
21,927
326,022
36,309
86,819
273,852
96,356
54,367
599,874
132,665
141,186		 Total
2020
£
108,746
280,331
579
256
389,912
266,784
123,128
150,723
273,851

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

BRITISH & IRISH ORTHOPTIC SOCIETY

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2021

2021
Notes
£
Fixed assets
Tangible assets
9
Investments
10
Current assets
Debtors
11
31,599
Cash at bank and in hand
684,612
716,211
Creditors: amounts falling due within
one year
12
(397,781)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
13
Unrestricted funds		 2020
£
£
30,071
251,373
281,444
80,184
409,318
489,502
(246,185)
318,430
599,874
426,342
173,532
599,874		 £
30,534
-
30,534
243,317
273,851
141,186
132,665
273,851

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2021.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on .........................

.............................. V Greenwood, Chair Trustee

Company Registration No. 01892427

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Charity information

British & Irish Orthoptic Society is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor, Interchange place, 151 - 165 Edmund Street, Birmingham, B3 2TA.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 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 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit 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.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings. The cost of raising funds comprise investment management costs.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website 20% straight line Office Equipment 3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Donations and legacies

Restricted Total
funds
2021 2020
£ £
Grants 384,345 108,746

3 Charitable activities

Unrestricted
funds
Unrestricted
funds
2021
2020
£
£
Member's subscriptions
293,322
280,116
Course income
8,125
215
301,447
280,331		 Unrestricted
funds
Unrestricted
funds
2021
2020
£
£
Member's subscriptions
293,322
280,116
Course income
8,125
215
301,447
280,331		 Unrestricted
funds
Unrestricted
funds
2021
2020
£
£
Member's subscriptions
293,322
280,116
Course income
8,125
215
301,447
280,331
2021
£
293,322
8,125
301,447		 2020
£
280,116
215
280,331

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

4 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 30,901 579

5 Other income

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Advertising income 1,045 200
Sundry income 56 56
1,101 256

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

6 Charitable activities

Activities
Activities
2021
2020
£
£
Secondment costs
136,435
75,216
Courses and conferences
4,889
1,090
Journal
14,389
6,619
Contribution to awards
10,210
9,750
Innovation awards
463
235
166,386
92,910
Share of support costs (see note 7)
184,811
135,701
Share of governance costs (see note 7)
40,575
38,173
391,772
266,784
Analysis by fund
Unrestricted funds
292,582
244,857
Restricted funds
99,190
21,927
391,772
266,784
For the year ended 31 December 2020
Unrestricted funds
244,857
Restricted funds
21,927
266,784		 Activities
Activities
2021
2020
£
£
Secondment costs
136,435
75,216
Courses and conferences
4,889
1,090
Journal
14,389
6,619
Contribution to awards
10,210
9,750
Innovation awards
463
235
166,386
92,910
Share of support costs (see note 7)
184,811
135,701
Share of governance costs (see note 7)
40,575
38,173
391,772
266,784
Analysis by fund
Unrestricted funds
292,582
244,857
Restricted funds
99,190
21,927
391,772
266,784
For the year ended 31 December 2020
Unrestricted funds
244,857
Restricted funds
21,927
266,784		 Activities
Activities
2021
2020
£
£
Secondment costs
136,435
75,216
Courses and conferences
4,889
1,090
Journal
14,389
6,619
Contribution to awards
10,210
9,750
Innovation awards
463
235
166,386
92,910
Share of support costs (see note 7)
184,811
135,701
Share of governance costs (see note 7)
40,575
38,173
391,772
266,784
Analysis by fund
Unrestricted funds
292,582
244,857
Restricted funds
99,190
21,927
391,772
266,784
For the year ended 31 December 2020
Unrestricted funds
244,857
Restricted funds
21,927
266,784
2021
£
136,435
4,889
14,389
10,210
463
166,386
184,811
40,575
391,772
292,582
99,190
391,772
244,857
21,927
266,784		 2020
£
75,216
1,090
6,619
9,750
235
92,910
135,701
38,173
266,784
244,857
21,927
266,784

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

7
Support costs
Depreciation
Office cost
Insurance
Telephone and postage
Bank charges
Business management
costs
Computer costs
Legal, professional and
consultancy fees
Training costs
Advertising and
marketing
Accountancy
AGM, Committee and
officer's expenses
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
10,404
-
1,714
-
37,562
-
216
-
5,343
-
83,591
-
11,283
-
23,801
-
5,397
-
5,500
-
-
36,524
-
4,051
184,811
40,575
184,811
40,575		 2021
£
10,404
1,714
37,562
216
5,343
83,591
11,283
23,801
5,397
5,500
36,524
4,051
225,386
225,386		 Support
costs
Governance
costs
£
£
8,475
-
1,921
-
32,374
-
38
-
4,952
-
65,127
-
11,108
-
17,188
-
-
-
-
-
-
27,490
-
5,201
141,183
32,691
135,701
38,173		 2020
£
8,475
1,921
32,374
38
4,952
65,127
11,108
17,188
-
-
27,490
5,201
173,874
173,874

Governance costs includes payments to the independent examiner's as follows:

Independent examiner's remuneration - £1,596 (2020 - £1,548) Independent examiner's remuneration - accountancy - £1,902 (2020 - £1,848)

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

During the year, 1 Trustee received £253 for reimbursement of expenses (2020 - £269 to 9 Trustees).

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

9
Tangible fixed assets
Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Depreciation and impairment
At 1 January 2021
Depreciation charged in the year
Eliminated in respect of disposals
At 31 December 2021
Carrying amount
At 31 December 2021
At 31 December 2020
10
Fixed asset investments
Cost or valuation
At 1 January 2021
Additions
At 31 December 2021
Carrying amount
At 31 December 2021
At 31 December 2020		 Website
Office
Equipment
Total
£
£
£
42,202
4,429
46,631
10,536
-
10,536
-
(72)
(72)
52,738
4,357
57,095
13,957
2,141
16,098
9,494
1,476
10,970
-
(44)
(44)
23,451
3,573
27,024
29,287
784
30,071
28,245
2,289
30,534
Listed
securities
£
-
251,373
251,373
251,373
-

All the fixed asset investments are held in the UK.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

11
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income
Deferred Income
Deferred income at 1 January 2021
Resources deferred during the year
Amounts released from previous years
Deferred income at 31 December 2021		 2021
£
3,599
28,000
31,599
2021
£
23,344
277,000
97,437
397,781		 2020
£
63,544
16,640
80,184
2020
£
18,869
181,041
46,275
246,185
£
695
1,665
(695)
1,665

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 January 2020 resources expended 1 January 2021 resources expended 31 December
2021
£ £ £ £ £ £ £
Education
and training
projects 34,743 - (9,750) 24,993 - (24,993) -
AHP
workforce
supply work
stream 19,624 - (12,176) 7,448 - (7,448) -
AHP support
worker - 20,000 - 20,000 - (9,016) 10,984
Clinical
placement
expansion - 88,746 - 88,746 - (55,243) 33,503
NEAS - - - - 19,950 - 19,950
OBF
Education
Fund - - - - 364,395 (2,490) 361,905
54,367 108,746 (21,926) 141,187 384,345 (99,190) 426,342

Education and training projects: this fund can be used for the training and education of orthoptists in the UK or overseas.

AHP workforce supply work stream: this fund can be used to increase CPD and taking steps to promote flexibility and career development.

AHP Support Worker: this fund can be used to increase CPD and taking steps to promoted flexibility and career development.

Clinical placement expansion: this fund can be used to provide financial support and increase clinical placement opportunities.

NEAS: this fund can be used to increase placement opportunities to Orthoptic students.

OBF Educational Fund: this fund can be used to provide financial support for the education and further training of Orthoptists.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

14
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
December 2021 are
represented by:
Tangible assets
30,071
-
Investments
-
251,373
Current assets/
(liabilities)
143,461
174,969
173,532
426,342		 Total
Unrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
30,071
30,534
-
251,373
-
-
318,430
102,130
141,187
599,874
132,664
141,187		 Total
2020
£
30,534
-
243,317
273,851

15 Related party transactions

Remuneration of key management personnel

The charity considers key management personnel comprise of the trustees and external management agencies, to whom the general management and running of the Society is outsourced.

The Articles of Association allow payments to the employers of the Chair and Vice Chair whilst performing functions and duties for the Society.

Payments were made in respect of V Greenwood (Chair) for £38,322 (2020 - £48,267) and J Cartledge (Vice Chair) £15,842 (2020 - £Nil). Payments were also made in respect of J Dowdney £Nil (2020 - £15,727), J Mehta - £7,504 (2020 - £1,169 ), F Bush £6,500 (2020 - £Nil) and J Adeoye £Nil (2020 - £8,892 )

Fees were payable to one (2020 - one) Business Manager during the year as follows:

British Dietetic Association - Management services £83,591 (2020 - £65,127)

The combined remuneration of the key management personnel was:

2021 2020
£ £
Aggregate compensation 68,168 136,841

There were no employees of the Charity in either the current or prior year.

During the year, the charity collected fees of £119,416 (2020 - £114,774 ) from its members on behalf of the - British Orthoptic Society Trade Union. At 31 December 2021, £249,298 (2020 £177,991) was due to the British Orthoptic Trade Union.