Charity Registratlon No. 326905 Compary ReBlStratlon No. 01892427 (England and Wales) BRITISH & IRISH ORTHOPTIC SOCIETY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
BRITISH & IRISH ORTHOPTIC SOCIETY LEGAL AND ADMINISTRATIVE INFORMATION Charity number 326905 Company number 01892427 Registered office 3rd Floor Interchange place 151- 165 Edmund Street Birmlngham 83 2TA Independent examiner TC Group Star House star Hill Rochester Kent MEI IUX Bankers Unity Trust Bank PIC 9 Brindley Place Birmingham 812H8 Solicitors Wrigleys Solicitors LLP 19 Cockridge Street Leeds LS2 3AG
BRITISH & IRISH ORThOPTIC SOCIErY CONTENTS Page Trustee's report i-ii Independent examiner's report 12 Statement of financial activSties 13 Statement of financlal position 14-15 Notes to the ftnancial statements 16-26
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their annual report and financial st3tements for the year ended 31 December 2023. The financial Statements have been prepared in accordance with the accounting policie5 set out in note I to the financial statements and comply with the charity's (governing documentl, the Companies Act 2006 and "Accounting and Reporting by Charitie5: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applic3ble in the UK and Republic of Ireland IFRS 102} (effective l January 20191. Chair and Vice Chalr Report The British and Irish Orthoptic Society (BIOS) continues to meet the charitable aims through all of its activities: "The objects for which the Society 15 established are for the public benefrt to advance education in orthoptics and cognate subjects and to encourage the study and improve the practice of orthoptics with a view to maintaining and raising standards in clinical and scientific orthoptics." We have continued to represent the profession nationally holding seats on the Allied Health Professions Federation Board, the Clinical Council for Eye Health Commission, The UK Ophthalmology Alliance Board, and the Royal College of Ophthalmologists Paediatric Sub Committee. We have positively engaged with the Regulator IHCPCI and contributed to a number of workstreams and consultations. 2023 saw the return of the first face to face annual BIOS Conference which was held in Belfast. This was a successful event whlch set a new record for attendance at the annual conference with over 150 orthoptists from across the UK and ROI in attendance. The conference also introduced a dedicated section for student orthoptists to present their research/project work that they were undertaking as part of their pr®istration studies and all three universities were represented. After the AGM In 2023 we honoured the following Orthoptists wlth BIOS awards for their dedicatlon and servlce to BIOS in thelr volu ntary roles,. Clinical and Non Clinic31 Adv150ry Group Leads Declan McClements- Medical Retina CAG Lorraine Manklow- Medical Retina CAG Sajida Hanif - VPD Cag Contributions to BIOS Nadia Northway- EPDC Vienna Jay Burchell- EPDC Rebecca Flynn - EPDC Janice Hoole- EPDC Judith Gray- LOOP Helen Haggarty- LOOP Sonia MacDiarmid- LOOP Teniola Soyoye - Work Experience Lead
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 The 2023 AGM saw the end of Veronica Greenwood's second term as Chair of BIOS. The Board of Trustees put on record the incredible leadership that Veronica has provided to BIOS since she became Chair. In her role, she had led the development of the professional body to a dynamic, financially stable organisation that is in a storing position to continue to advocate for its members and the profession more widely. Veronica was awarded with a BIOS Fellowship by the new Chair, Craig Murray. During the AGM in 2023, BIOS formally welcomed Clarie McEntee as the new Trustee for the Republic of Ireland as well as Craig Murray as Chair. The conference also saw the officlal launch of a new strategy laying out our key priorlties for delivering on our v15ion of a "sustainable, thriving and visible profession dedicated to the improvement of the eye health of the population" It identifies four key themes, underpinned by a series of commitments to a recognlsed foundational culture. In particular, the strategy aligns wlth NHS workforce reform projects and the long term workforce plan which sets out the need for continued workforce development and reform which will enable orthtoptics to continue to thrive as an autonomou5 profession into the future. The Trustee5, Council, standlng committee members, clinical advisory group leads and other volunteers have continued to represent BIOS throughout 2023 in addition to supporttng 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 thls year. There have been a number of projects and workstreams which have come to a positive conclusion in the last year which have attracted funding from HEE. These include the development of the orthoptic support workforce, clinical education and advanced practice for example. Projects which are a continuation some of these these have also started this year e.g. the placement hub project funded by NHSE which aims to further increase placement capacity. This, along with the success of the Clinical Placement Expansion Project which created the PERL and livestream clinics aims to continue to increase the capacity of placements to enable increased numbers of orthoptists in training to meet future workforce needs. BIOS has contributed fundlng and is a stakeholder In a project lead by the College of Optometrists to create a national dashboard which will inform commissioners and other stakeholders of the current picture of UK eyecare workforce as well as future need based on dlsease prevalence. The dashboard is due for launth in Spring 2024. BIOS have also Initiated a plece of work which w511 build the evldence and narrative which wlll be presented to the General Optical Councll to argue the case for orthoptlsts having the legal right to prescribe spectacle corrections withln the Hospital Eye Service. The end of 2023 and to early 2024 saw BIOS move to independent operations. Between 2018 and 2024 BIOS had a service level agreement with another profe55ional body to provide business support. This agreement came to an end in March 2024 with staff members undergoing a TUPE proce55 to be employed directly byBIOS. This was a smooth process and is an exciting opportunity for BIOS to continue to develop as a modern, dynamic professional body. Craig Murray- Chair BIOS Julle Dowdney-vlce Chair BIOS
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 BIOS Tru5tees' Report The new BIOS five-year Strategy was launched at the 2023 Conference, idendfying four key themes.. to develop BIOS'S operational resilience; to lead the development of the profession; to improve visibility, recruitment and retention,. and to lead innovation within the profession. There is a particular focu5 now on working towards independent prescribing, ensuring a coherent definition of core orthotic practice, and actively supporting a diversity of routes into the profession. There remains a continuing focus on areas such as growing our membership and promoting greater recruitment into the profession. In the Trustees, report, we highlight our achievements in 2023 against the priorities from our new Strategic plan. Develop BIOS operatlonal resillence BIOS has continued to focus on ensuring the future of the Society through supporting and representing an involved and committed membership. However, the new Strategy places an explicit emphasis on the need to develop leaders Within BIOS, to ensure succession planningi and, particularly with the end of our management agreement with the British Dietetlc Association IBDAI, developing opportunlties for BIOS tp operate independently. BIOS Strurtural Changes Throughout 2023, we've been focused on providing a new structure for the future of BIOS'S operational staff. For the previous six years, this has been managed by staff employed by the BDA, but in the second haf of the year we Started the process of transferring staff across to be directly employed by BIOS, a process that wa5 completed in March 2024. This provides us with stability and the scope to further expand and develop the work we're doing over the coming years. BIOS Conference and AGMS 2024 In July we held the first face-to-face BIOS Conference since the COVID pandemic in Belfast. This was a huge success, attracting over 170 delegates, representing over IO% of the orthoptic workforce. We had 36 presentations over two days, as well as Q&As, poster presentations and networking opportunities. Work is now underway for the 2024 Conference in Manchester. 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 are committed to continuing to provide this. 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. Member Benefits We continue to develop new resources and sources of information for member5. In July. we Saunched the BIOS Online Archives, free to members. providing digital versions of pass lists, photos, and orthoptic eq uipment from the Wellcome Collection. In August, a new webpage on Equality. Diversity and Inclusion went live, multi-faith calendar, articles on events, extra resource5 and signposting on becoming an EDI champion. We have since begun working towards our goal of every department having an EDI champion.
BRrrisH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A particular focus towards the end of the year was improving our communication with members, to support awarene55 Of the work done by BIOS and the benefits available to members. In November we therefore launched a survey of member5 to get views on our current communications, including the &zine5, online forums, social media, and the members, area of the website. In response to this, we launched a new look e-zine in January and are continuing to work towards a relaunch of the website and changes to the online forums. BIOS is entirely reliant on the contributions of members of the profession to lead on and deliver on the aims of our strategic plan. Part of the focus of our communications review is therefore to better highlight the work that we're doing and the opportunities to volunteer. Towards the end of the year, we produced a number of profiles on Trustees, something we will be continuing into 2024. Lead the development of the profession BIOS'S core work remains to ensure high Standards across the orthoptic profession, through setting and maintaining standards and guidance, but also through identifying and supporting the future development of orthoptics. Settln8 Standards Our Education and Professlonal Development Committee IEPDCI and our CAGS conttnue to maintain up-to-date standards and competencies for our members. They also work with other organisations Irb their fields to produce collaborative guidelines and documentation. We launched a revised Orthoptic Curriculum Framework in September, adding in content covering sustainability, EDI, quality a55urance, and personal health and wellbeing. The new Framework is a150 aligned to the Advanced Practice 'pillars' _ around clinical practice, education, research, anLI leadership and management. The Stroke and Neuro Rehab CAG produced a revised Orthoptic Stroke/Neuro Rehab Care Pathway In April. The Leaders of the Orthaptic Profession (LOOP) steering group produced a guide on the importance of Integrated Care System5 and the importance of orthoptic involvement. The Glaucoma CAG produced guidance on extended role training wlthin this field. The Medicines CAG produced a position statement in July to addre55 the complexities surrounding the use of medical exemptions, Strongly advocating the autonomous use of Medicine Exemption5 by orthoptists within the scope of their clinical practice. Advanced Practice A5 part of the workforce development programme, led by an expert working group of dietitian5 and orthoptists, we developed a suite of resources to support advanced clinical practice IACP), including case studies, videos, and Sample job plans and business cases, hosted on our ACP pages. These were launched as part of the second National Advanced Practice Conference in November. Support Workforce We hugely expanded our resources and guidance for our support workforce in 2023, creating an information hub on our website for orthoptic clinical assistants. This includes Roles and Responsibilities Guidance, an FAQ document, and case studies. We 3150 hosted a webinar to celebrate the Support workforce and are contiiuing to work to identify areas to further support the development of these roles.
BRITISH & IRISH ORTHOPTIC SOCIErY TRUSTEE'S REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Workforce Survey Following our first survey of the workforce in the Republic of Ireland, we repeated our Orthoptic Workforce Survey across the UK. This data has been used to baseline information for enhanced role stoping and reviewing the core curriculum, negotiations across the UK and Ireland, and for inclusion in the National Eyecare Workforce Survey. Independent Prescrlblng January saw the launch of the Prescriblng Now Campaign, a jolnt campaign wlth other AHP professional assoclations, calllng on the government to extend independent prescrlblng responsibilities to orthoptlsts, and other professions, to provide more tSmely care for patients and better support overstretched health servlces. This was launched with a letter to the Secretary of State and an associated social media campaign encouraging members to contact their MP. We received backing from the Royal College of Ophthalmologists in August, who wrote to Health Minister Will Quince to highlight the benefits to eye care service5 of extending IP to orthopti5ts. Stroke RehabillLition The updated NICE Guideline on Stroke Rehabilitation In Adults recommended that stroke patienst should be offered a specialist orthotic assessment as soon as possible, highlighting the massive strides made towards cementing the place of orthoptists within the stroke care team. This reflects the huge amount of wod( done by the BIOS Stroke and Neuro Rehab CAG on behalf of the profession. Improve visibillty, recrultment & retentlon We have continued to emphasise the need to increase the visibility of Orthotpics, actively repre$ting orthotplc professionals at all levels, but also supporting recruitment to ensure the future of the profession. Vlslbility We have cOnnUed to work hard throughout 2023 to promote awareness or orthoptics and the valuable work done by Orthoptlsts, as well as to make ourselves a hub for accessible information about eye care and orthoptic services. We have conttnued to have a strong social medla presence, thanks largely due to the work of our members In sharin8, liking and retweeting. On Twitter, we made over 270,500 impressions, and our follower5 increased to 2526. Our Facebook page passed a thousand follower5 in February, reaching 1050 followers by the end of the year. Our posts had over 128,000 impressions in 2023. Our Linkedln page remains relatively new but we've made a concerted effort to increase our reach, resulting in a 60% increase in followers, and 50,000 impressions, over double that of 2022. One key focus of our social media activity was around the events of World Orthoptic Day, which we used to launch our new Advanced Clinical Practice pages. We achieved 17,000 impressions on Twitter and 3,500 impressions on Facebook on the day alone. Much of our content on social media is aimed at growing awareness of our website, providing a hub for information on orthoptic5 in the UK and Ireland. We had over 700,000 user engagements in 2023, with over 6,000 visitors each month. Our visibility on search engines has continued to increase with almost 55,000 clicks through from Google and 1.7 million impre55ions. Thi5 has led to a further 20% increase in visits to our public information page5, With over 153,000 user engagements.
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIRECTOR5, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Recruitment As part of the HEE-funded workforce development programme, we developed entirely new careers resources, including updating and rebranding our web page5, creating a series of promotional flyers, postcards and banners, and creating videos for use on the website and Social media. These were launched in May and members can download them for free for use at careers events. We also received specific funding to encourage recruitment in the Republic of Ireland, which we used to create targetted careers leaflet5 and a video of Orthoptists across different clinical setknngs, speaking about their career and workin8 in Ireland. We continue to explore and encourage new routes into the profession. A Second post-graduate pre-registration orthoptics course was launched at the University of Liverpool in Januaryi Wlth the first cohort of the MSC at UCL graduating in the summer. Level 6 orthoptic Ipr+registrationl degree apprenticeship pre-proposal documentation wa5 submitted and a scoping exercise was completed to Support the development of an orthoptic enhanced clinical practice apprenticeship curriculum. The aim 15 for thi5 to be launched in 2024. Preceptorship We collected evidence of best practice and have created a series of case studies of early orthopttc careers, highlighting the vital role of preceptorship for new graduates, as well as a new guidance document preceptors, Heads of service, or professional leads on using our preceptorship programme. These have been incorporated into a newly expanded New Graduates & Preceptorship page on the website. Representing the professlon BIOS also plays a significa nt role in representing the profession in a number of formal and informal bodies and groupings. For example, we are represented on the AHPF Board and policy grouping5, the Royal College of Ophthalmologists, paediatric subcommittee, the Eye Health Forum, the UK Ophthalmology Alliance, al0 with a seat on the Clinical Councll for Eye Health Commissioning ICCEHCI. BIOS remain affiliated to both the Orthoptistes de la Communauté Européenne IOCEI, representing OrthoptistS in Europe, and the International Orthoptic A5s0ciation IIOAI, 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 facin8 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 Wlthin which our members are working. As such, the role of our regional and country Trustees is e55ential. In 2023 we responded to a number of consultations and calls for evidence on behalf of our members: Following the publication of the NHS Lon-term Workforce Plan, we responded highlighting the need to underpin the plan5 Wlth adequate funding to increase workforce numbers and to ensure staff are sufficiently compensated. We provided evidence to the NHSE engagement around in-school eye testing for pupils in special schools in England. We responded to the Health Care Professions Council IHCPC) consultation on the revised Standards of conduct performance and ethics in June. We have worked alongside other similar organisations to campaign and promote i55ues of parkncular significance to our members.
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT IINCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Following the announcement of the HCPC fee increase, we joined with a number of other profe55ional bodies and trade unions to lend greater weight to our opposition but also to ra15e further concern5 about the service provided by the Council. Alongside other members of the Clinical Council for Eye Health Commissioning, in January we wroteto NHS England to raise concerns about delays and lack of progress in the commissioning of an NHS England Special School Eye Care Service {SSECS). Following the announcement in October that NHS England intend5 to extend in-school eye testing to pupils in all Special schools in England, we have continued to engage with stakeholders on the nature of the service. We have continued to work as part of the coalition to promote the need for better investment and planning of the specialist workforce for children and young people. This included a letter in March, following the publication of the Special Educational Needs and Disabilities (SEND) and Alternative Provision (API Improvement Plan, making clear in the letter the need to address shortages in trained staff immediatelv. Lead innovatlon within the professlon We continue to Invest in promottng innovation wlthin the professlon, including ongoing CPD, research by orthoptlsts, and innovatlons within orthoptic education and practice-based learning IP8LI, CPD and Networking Our Clinical and non-clinical Advisory Groups ICAGS and nCAGsl alon8 With the Trustees have continued to host both virtual and face-to-face events, enabling more members to access CPD, both on the day and via the recordings provided for free to member5. BIOS held 23 events in 2023, including study days, regional meetings and discussion events, with over 1,000 places booked. Some of the hlghlights were: A Paedlatric Ophthalmology, Glaucoma and Medicines Jolnt study day, an exciting first, dellverlng training reflecttve of the changlng landscape of ophthalmic care and the integrated nature in which this is delivered. The Neuro Orthoptlc study day in Liverpool, covering subjects such as neuroimaging, OCT, and the impact of weight1055 drugs on I IH. The BIOS Preceptorship Webinar in September, saw the launch of our New Grad and Preceptorship web page, including best practice case studies, and the BIOS Guidefor Preceptor5, Head5 of Service ond Professional Leod5. Our Orthoptic support workforce webinar celebrated our support workforce and marked the launch of our new Support Workforce Hub. We continue to provide recordings of all of our online CPD free to access for all BIOS members. Orthoptl¢ Education Fund {OEF) The OEF provides mall grants to orthoptic professionals and students to support them with education and training. In 2023 we gave out £4,432 across eight members, to support conference attendance and post- graduate modules.
BRITISH & IRISH ORTHOPTIC SOCIErY TRUSTEE'S REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Research We continue to promote and support Orthoptists Involved in research. to support their career development but a150 to advance British orthoptic5 nationally and internationally. In 2023 we awarded a joint research grant with Fight For Sight to Lauren Hepworth, to support her work adapting a cognitive screening test for stroke survivors. We also provided funding for three further pump-priming award5 to support new researcher5 in the profession and launched a joint research award alongside BIPOSA, to fund clinician5 at any career stage, to undertake a specific formal research training course enabling them to undertake research relating to children's Vision or eye disorders. British and Irish OrthoptScs Journal (BIOJ) BIOJ, the official journal of BIOS, has come to be recognised as an authoritative resource In areas related to clinical ocular motility, visual function, amblyopia, binocular vision and strabismus. It published 15 articles in 2023. Fully open-access, the BIOJ website received over 3,000 page views a month. Practlce-Based Learnln8 IPBL) The Placement Expansion Resource Library IPERLI, continues to be a valued resource to support clinical placements. receiving over 8,000 vlews in 2023. This was rebranded in 2023 as part of the workforce development programme, which also included a report on the feasibility of a common assessment tool (CAT} for clinical placements and the creation of a PBL section on the BIOS web51te including case studies and guidance demonstrating the full range of PBL. In June, with further support from NHSE, a year-long project was started to increase clinical placement capacltv by creating an integrated simulated practice-based education programme for pre-registration Orthoptic Students. This will build on the success of PERL. In July, we Joined with eight other AHP professiorkil associations to support the growth and quality of practice-based learning through the launch of a Cctrbadged set of princlples for PBL. Flnancial review The Society reports a net deficit of £64,567 for the year12022- net deficit of £62,914). Free reserves at 31 December 2023 were £88,25112022- £99,493). Restricted fund5 at 31 December 2023 amounted to £384,142 12022 - £437.4671. During the year, total income was £357.346, comprised of all unrestricted income from membership subscriptions and course income. Total expenditure was £460,132 which comprised of unrestricted spend of £406,807 and restricted spend of £53,325. Where there were no new sources of restricted monies during 2023, all of the restricted expenditure related to b/fwd reserves for Apprenticeship5 to develop the support worker roles, OBF Education Fund to provide financial support for the education and further training of Orthoptists, Clinical placement expansion to provide support and increase cliniol placement opportunieis and AHPF support worker to promote career development. The charity is looking into further opportunities from 2024 to support the long term vision of a sustainable, thriving and visible profession dedicated to the improvement of the eye health of the population. Funding prospects are in place to increase capacity and reach for future projects. Golng 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 bas15 in preparing the financial statements. Further details regarding the adoption of the going concern ba515 can be found In the Accounting Policies.
BRITISH & IRISH ORTHOPTIC SOCIErY TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Reserves pollcy The Trustees have considered the level of activity within the charity and believe a level of free re5erve5 of £235,00 is sufficient to support the ongoing operation of the society in the foreseeable future. At 31 December 2023. the Society has free reserve5 of £88,25112022 - £99.493}. The Trustees are aware that thi5 is below the stated target and are focused on replenishing these reserve5 over the coming years. The restricted reserves at 31 December 2023 is £384,142 and this will help support the charity objectives and projects in future year5. Structure, governance and management Constitutlon 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 registered charity number 326905. Method of appolntment or election of Trustees Trustees are recruited to represent members In England {3 regions), Scotland, Wales, Republic of Ireland and Northern Ireland. Nominations are requested from all members and applIcaOn Is in writing with reference to job description and job specification. Where there is more than one candidate, applications are circulated anonymously to voting trustees. The Chair of the Leaders of the Orthoptic Profession ILOOPI is also a Trustee. The vast majority of officers of the Society are volunteer5 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 role5. BIOS Council and Committee Officer5/members- These appointments and roles were appllcable in all or part of 2023: BIOS Honorary Officers and trustees Veronica Greenwood, Chair (left in 2023) Craig Murray- Chair (appointed in 20231 Julie Dowdney- Vice Chair BIOS Trustees Midlands & East- Rebecca Pinches Northern - Deborah Podmore Southern - Kelly MacKenzie Northern Ireland- Declan Mcclements Republic of Ireland Vacant Northern Ireland - Vacant lJan-Aug 2023IClaire McEntee ISept-Dec 20231 Wales- Patrick Reedy Scotland - Angela Carlin Leads of Orthoptic Profession Chair: Krishan Parmar
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT IINCWDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 BOS TU Executive Board General Secretary: Sam Aitkenhead President: Deborah Podmore Wales: Vacant Northern Ireland: Vacant Scotland: Vacant England: Joe Smith, John McBride and Vacant BIOS Council members Inon-votlng) British and Irish Orthoptic Journal {BIOJI Edltor: Gemma Arblaster IOA Representative.. Jigs Mehta OCE Representative: Nadia Northway Research Director: Kerry Hanna Education and Professional Development Committee Chalr.. Helen Davls New Graduate Representative: Holly Knlazewycz Public Health Lead: Fiona Bush BOSTU (General Secretary): Sam Aitkenhead Clinlcal Advlsory Group Leads Falls - Jigs Mehta Retinal Dlsease- Annabelle Searle & Clare Cooley Glaucoma- Katie Meaking5 Neuro Orthoptics and 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 Medicines- Lorraine North & Karzan Hughes Non-cllnlcal Advisory Group Leads Global Involvement and volunteerlng for eyes {GIVEI - Rowena McNamara e-Health- Michelle Wood and Carla Eccleston Private Practice- Liz Tomlin and Jamie Spofforth Policles adopted for the inductlon and tralnlng of Trustees New trustees receive inducts'on 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. Organlsational structure and decislon making The honorary officers and BOSTU General Secretary are in regular communications via email, telephone, Zoom and face-to-face when required to transact decision making work. Business is conducted via the IsInesS 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. 10-
BRITISH & IRISH ORTHOPTIC SOCIETY TRUSTEE'S REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 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'5 Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pratticel. 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, includin8 the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures dlsclosed and explalned in the financlal statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accountlng records that disclose with reasonableaccuracy at any time the financial posltion 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 aryl 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. Craig M Trustee Dated:...... rav 11
BRrrisH & IRISH ORTHOPTIC SOCIETY INDEPENDENT EXAMINER'5 REPORT TO THE TRUSTEES OF BRITISH & IRISH ORTHOPTIC SOCIErY I report to the trustees on my examination of the financial ststements of British & Irish Orthoptic Society {the charity) for the year ended 31 December 2023. Responslbllltles and basls of report As the trustees of the charity land also its directors for the purposes of company lawl 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 financlal statements of the charlty are not requlred to be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financlal statements carried out under section 145 of the Charlties Act 2011 Ithe 2011 Act). In carrying out my examinatlon I have followed all the applicable Directions given by the Charlty Commission under Section 145{5llbl of the 2011 Act. Independent examlner's statement Since the charity's gr05s income exceeded £250,000 your examlner must be a member of a body Ilsted in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examlnation because l am a member of the Associatlon of Chartered Certified Accountants, which 15 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 ca use to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 386 of the 2006Act; or the financial Statements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 ofthe 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considffed as part of an independent examination. or the financial statements have not been prepared in accordance with the methods and prlnciples of the statement of Recommended Practice for accounting and reporting by charitie5 applicable to charities preparing their accounts In accordance with the Flnancial Reporttng Standard applicable in the UK arKI Republlc of Ireland {FRS 1021. In our oplnlon the financ131 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 whrh attention should be drawn in thls report in order to enable a proper understanding of the financial ststements to be reached. Sally Meah, FCCA On behalf of TC Group Star House Star Hill Rochester Kent MEI IUX Dated: 12-
BRITISH & IRISH ORTHOPTIC SOCIErY srATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlrted Restricted funds funds 2023 2023 Total Unrestricted Re5trlcted funds funds 2022 2022 Totsl 2023 2022 Notes Income and endowments from: Donation5 and legacie5 Charitable activities Other income 185,649 185,649 305,914 1,375 356,171 1,175 356,171 1,175 305,914 1,375 Totsl income 357,346 357,346 307,289 185,649 492,938 Charitable acttvities 406,807 53,325 460,132 352,324 174,524 526,848 Net gainslllossesl on Investments 38,219 38,219 129,0041 (29,0041 Net expendlture and movement in funds 111,242) 153,325) {64,567) (74,039) 11,125 162,9141 Reconclllatlon of funds: Fund balances at l January 2023 99,493 437,467 536,960 173,532 426,342 599,874 Fund balances at 31 December 2023 88,251 384,142 472,393 99,493 437,467 536,960 The statement of financial activities includes all gain5 and losses recognised in the year. All income and expenditure derive from continuing activities. 13-
BRITISH & IRISH ORTHOPTIC SOCIETY STATEMENT OF FINANCIAL POSITION AS AT31 DECEMBER 2023 2023 2022 Notes Fixed assets Tangible assets Investments 19,973 257,422 21,260 228,760 io 277,395 250,020 Current assets Debtors Cash at bank and in hand li 25,803 678,274 10,491 699,087 704,077 709,578 Credltors: amounts falllng due wlthln one year 12 {509,0791 1422,6381 Net current a55et5 194,998 286,940 Total assets less current Ilablllties 472,393 536,960 Net assets exclyding pension liablllty 472,393 536,960 The funds of the charltv Restricted income funds Unrestricted funds 13 384,142 88,251 437,467 99,493 472,393 536,960 The company Is entitled to the exemption from the audlt requirement contained In section 477 of the Companies Act 2006, for the year ended 31 December 2023. The directors acknowledge thelr responsibillties for complylng with the requirements of the Companies Act 2006 with respect to accounting records and the preparats'on of fi'nancial statements. The members have not required the company to obtain an audit of it5 financial statements for the year in question in accordance with section 476. These financial statement5 have been prepared in accordance with the provisions applicable to companie5 subject to the small companie5 regime. 14-
BRMSH & IRISH ORTHOPTIC SOCIETY STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT31 DECEMBER 2023 The financial statements were approved bythe trustees on ....!1 :..7.: t+.. Craig Mu Trustee Company registration number 01892427 (England and Wales) 15-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting pollcles Charity information British & Irish Orthoptic Society 15 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 Igoverning 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 IFRS 1021 {effective l January 20191 The charity is a Public Benefit Entity as defined by FRS 102, The charlty has taken advantage of the provisions in the SORP for charlttes applylng FRS 102 Update Bulletin I not to prepare a Statement cf Cash Flows, The financial statements are prepared in sterllng, which Is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have beerb prepared under the historical cost convention. The principal accounting policies adopted a re set out below. 1.2 Goln8 concern At the time of approving the financlal 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 contlnue to adopt the going concern basis of accounting in preparlng the financlal statements. 1.3 Charltable funds Unrestrlcted funds a re available for use at the dlscretion of the trustee5 in furtherance of thelr charltable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and u5e5 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 hwe been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donation5 are recognised on receipt. Other donations are recognised once the charlty 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. 16-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2023 Accounting pollcies (Continued) 1.5 Resource5 expended Expenditure is reco8nised once there is a legal or constructive obligation to transfer economic berEfit to a third party, it is probable that a transfer of economic benefit5 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 includi ng support costs and go*rnance costs are allocated to the applicable expenditure headings. The cost of raising funds comprise investment management C05tS. 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 Tanglble flxed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valLBtion, net of depreciation and any impairment losses. Depreciation 15 recognised so as to write off the cost or valuation of assets less their resldual value5 over their useful lives on the following bases: Website Office Equipment 20% straight line 3 years straight line The gain or loss arising on the disposal of an asset is determlned as the difference between the sale proceeds and the carrying value of the asset, and Is recognised in the statement of financial acttvities. 1.7 Flxed 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/lexpenditurel for the year. Transaction costs are expensed as incurred. 1.8 Flnancial Instruments The charlty 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 instrument5 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 presÈnted 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. 17-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENT51CONTINUED) FOR ThIE YEAR ENDED 31 DECEMBER 2023 Accounting policies (Contlnued) Baslcfinonclal assets Basic financial assets. which include debtors and cash and bank balance5, are inltially measured at transaction price including transaction costs and are subsequently carried at amortised cost Using the effective interest method unless the arrangement constitute5 a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of Interest. Firencial assets classified as receivable within one year are not amortised. Basicfinancial Ilobilitles 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 carrled 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 a5 current liabilities if payment is due within one year or le55. If not, they are presented a5 non-current liabilities. Trade creditor5 are reco8nised initially at transaction price and subsequently measured at amortised cost Using the effective interest method. Derecognltion offvnonclal Ilabllltles Financial liabilities are derecognised when the charitws contractual obligations expire or are discharged or cancelled. Donatlons and legacles Restricted funds Totsl 2023 2022 Grants 185,649 18-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from charltable actlvltles Unrestrlcted funds 2023 Unrestrlrted funds 2022 Member's subscriptions Course income 316,044 40,127 293,727 12,187 356,171 305,914 Other Income Unrestrlrted Unrestricted funds funds 2023 2022 Advertislng income Sundry income 1,150 25 1,350 25 1,175 1,375 19-
BRITISH & IRISH ORThOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 5 Charitable actlvlties Artlvlties Artivitles 2023 2022 Secondment costs Courses and conferences Journal Contribution to awards 126,327 33,359 12,267 2,608 250,137 16,156 10,948 127 174,561 277,368 Share of support costs (see note 6) Share of governance costs (see note 61 225,091 60,480 198,432 51,048 460,132 526,848 Analysis by fund Unrestricted funds Restricted funds 406,807 53,325 352,324 174,524 460,132 526,848 For the year ended 31 December 2022 Unrestricted funds Restricted funds 352,324 174,524 526,848 -20-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support Costs allocated to actlvSties Charitable actlvlties Total 2023 2022 Depreciatlon Office Costs Insurance Telephone and postage Bank charges Business management charges Computer costs Legal, professlonal and consultancy fees Training Costs Advertising and marketing Other consulting Governance 13,483 1,620 46,537 3,948 5,360 117,193 17,753 {6,346) 16161 12,601 12,036 60,480 11,170 2,586 42,507 412 5,045 93,480 13,047 886 5,120 1,219 22,960 51,048 284,049 249,480 2023 2022 Governance costs compr15e: Accountancy AGM, comittee and officer's expenses 42,144 18,336 38,956 12,092 60,480 51,048 Independent examiner'5 remuneration - £12022- £1,824) Independent examiner's remuneration- accountancy- £12022 £2,180) Trustees The trustees {or any persons connected with them) received remuneration or benefit5 from the charity during the year as detailed in the Related Party Note 16 totaling £140,10512022- £85,038). During the year, 7 Trustees received £1.317 reimbursement of expense5 {2022- £1,230 to 4 Trustees}. T?ltion The charity is exempt from taxation on its activities because all its income is applied for charitable purpose5. 21
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Tangible flxed assets Webslteoffice Equlpment Total Cost At l January 2023 Additions Disposals 54,880 12,539 5,116 59,996 12,539 12,7291 12,729) At 31 December 2023 67,419 2,387 69,806 Depreciation and Impairment At l January 2023 Depreciatfon charged in the year Eliminated In respect of disposals 34,427 13,484 4,308 38,735 13,484 12,3861 12,3861 At 31 December 2023 47,911 1,922 49,833 Carrying amount At 31 December 2023 19,508 465 19,973 At 31 December 2022 20,453 807 21,260 10 Flxed asset Investments Llsted securltles Cort or valuatlon At l January 2023 Valuation changes 228,760 28,662 At 31 December 2023 257,422 Carrying amount At 31 December 2023 257,422 At 310ecember 2022 228,760 All the fixed asset investments are held in the UK. -22-
BRMSH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 11 Debtors 2023 2022 Amounts fallin8 due withln one year: Trade debtors Other debtors Prepayments and accrued income 1,803 853 6,689 23,147 3,802 25,803 10,491 12 Credltors.. amounts falllng due withln one year 2023 2022 Trade creditors Other creditors Accruals and deferred income 13,592 436,510 58,977 11,500 352,159 58,979 509,079 422,638 Deferred Income Deferred Income at l January 2023 Resources deferred durlng the year Amounts released from previous years 4,240 7,050 (4,2401 1,665 4,240 {1,6651 Deferred Income at 31 December 2023 7,050 4,240 -23-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 Restricted funds The restrlcted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to Specific conditions by donors as to how they may be used. Movement In funds Incoming Resour5 Bal•n¢e at resources expended l January 2023 Balance at l January 2022 Rpsources expended Balance at ai December 2023 AHP support worker Clinical placement expansion NEAS OBF Educatlon Fund AHP Workfare Reform ROI Workforce Apprentlce5hips 10,984 416 1385) 11,016 11,6041 9,412 33,503 19,950 361,905 2,458 114,7371 119,950) 18,0051 1120,000) (5,8331 15,6141 21,224 13,054> 18,170 6,942 120,000 5,833 50,000 360,841 15,071) 355,770 44,386 143,596) 790 426,342 185,649 1174,5241 437,467 153,325) 384,142 AHP Support Worker.. this fund can be used to Increase CPD and taklng step5 to promoted flexibility and career development. Cllnical placement expansion: thls fund can be used to provide financSal support and Increase cllnlcal placement opportunities. 08F Educational Fund.. thi5 fund can be used to provide financial support for the education and further training of Orthoptists. Apprenticeships.. this fund can be used to develop the support worker roles and responsibilities guidance and competency scoping alon8 With future curriculum design for apprenticeships with surveys and clinical activity review5. -24-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR ThIE YEAR ENDED 31 DECEMBER 2023 14 Unrestrlcted funds The unrestricted funds of the charlty comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors a5 to how they may be used. These include designated fund5 which have been Set aside out of unrestricted funds by the trustees for specific purposes. At l January 2023 Incomlng resources Resources expended Gains and losses At31 December 2023 General funds 99,493 357,346 1406,8071 38,219 88,251 Previous year.. At l January 2022 Incomln8 resources Resources expended Galns and losses At31 December 2022 General funds 173,532 307,289 1352,3241 129,0041 99,493 15 Analysls of net assets between funds Unrestrlcted funds 2023 Restrlcted fund5 2023 Total 2023 At 31 December 2023: Tangible assets Investment5 Current assets/lliabilitiesl 19,973 19,973 257,422 194,998 257,422 126,720 68,278 88,251 384,142 472,393 Unrestrlcted funds 2022 Restrlcted funds 2022 Total 2022 At 31 December 2022: Tangible assets Investment5 Current a55ets/lliabllltfjesl 21,260 21,260 228,760 286,940 228,760 208.707 78,233 99,493 437,467 536,960 -25-
BRITISH & IRISH ORTHOPTIC SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 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 Soclety is outsourced. The Articles of Association allow payments to the employers of the Chair and Vice Chair whllst performing functions and duties for the Society. Payments were made in respect of V Greenwood (Chalr - left 2023) for £25,52712022 - £38,634) and J Dowdney (Vice Chair) £20,74312022 - £17,670), C Murray {Chair- appointed 2023) £28,408 {2022 - £7,102}, D Podmore £5,513 12022 - £Nill. Payments were also made to twelve {2022 four} other Consultants, trustees or council members as follows,. £59,91412022- £21,632). Fees were payable to one12022 - one) Business Manager during the year as follows: Brltlsh Dietetic Assoclatlon - Management servlces £110,75712022 - £93,480) The combined remuneratlon of the key management personnel was: 2023 2022 Aggregate compensatlon 140,105 85,038 There were no employees of the Charity in either the current or prior year. Durlng the year, the charity collected fees of £125,51112022 - £126,759) from its members on behalf of the British Orthoptic Society Trade Union. At 31 December 2023, £433,45712022 - £349,106) was due to the British Orthoptic Trade Union. -26-