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2024-12-31-accounts

Charity Registra�on No. 326905

Company Registra�on No. 01892427 (England and Wales)

BRITISH & IRISH ORTHOPTIC SOCIETY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

BRITISH & IRISH ORTHOPTIC SOCIETY

LEGAL AND ADMINISTRATIVE INFORMATION

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

BRITISH & IRISH ORTHOPTIC SOCIETY

CONTENTS

Page
Trustee's report 1 - 11
Independent examiner's report 12
Statement of �nancial ac�vi�es 13
Statement of �nancial posi�on 14 - 15
Notes to the �nancial statements 16 - 27

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and �nancial statements for the year ended 31 December 2024.

The �nancial statements have been prepared in accordance with the accoun�ng policies set out in note 1 to the �nancial statements and comply with the charity's [governing document], the Companies Act 2006 and "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (e�ec�ve 1 January 2019).

Objec�ves and ac�vi�es

Chair and Vice Chair Report

The Bri�sh and Irish Orthop�c Society (BIOS) con�nues to meet the charitable aims through all of its ac�vi�es:

"The objects for which the Society is established are for the public bene�t to advance educa�on in orthop�cs and cognate subjects and to encourage the study and improve the prac�ce of orthop�cs with a view to maintaining and raising standards in clinical and scien��c orthop�cs.”

We have con�nued to represent the profession na�onally holding seats on the Allied Health Professions Federa�on Board, the Clinical Council for Eye Health Commission, The UK Ophthalmology Alliance Board, and the Royal College of Ophthalmologists Paediatric Sub Commi�ee. We have posi�vely engaged with the Regulator (HCPC) and contributed to a number of workstreams. We are also an ac�ve stakeholder in the crosssector Eye Care Workforce Dashboard, designed to inform future workforce planning.

Our second face-to-face Conference since Covid happened in June in Manchester, with brilliant a�endance across both days once again. The packed agenda included 36 presenta�ons over two days, as well as Q&As, poster presenta�ons and networking opportuni�es. The students presenta�ons session was once again a huge success, giving future orthop�sts an opportunity to present research in a suppor�ve atmosphere.

The event also saw the appointment of our new Vice Chair, Helen Haggerty, given an increased secondment of two days, in order to be�er support the opera�onal management of the Society. We also appointed four new Trustees - Jennifer Skillen in Scotland, Ma�hew Groogan in Northern Ireland, Liz Tomlin for the South of England. and Julie Dowdney was appointed as Chair of the Leaders of the Orthop�c Profession (LOOP).

A�er the AGM, we honoured the following Orthop�sts with BIOS awards for their dedica�on and service to BIOS in their voluntary roles:

Contribu�ons to BIOS

Fellowship

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We also awarded Professor Helen Davis OBE with our �rst ever Life�me Achievement Award, recognising her outstanding contribu�on to the orthop�c profession and unwavering commitment to and support of BIOS across her whole career.

2024 was the �rst full year of our new strategy, and there was a signi�cant focus on increasing the visibility of our profession. We created two new seconded posts for orthop�sts as BIOS Visibility leads, with a remit or increasing visibility and recruitment to the profession over the coming years.

We also launched a con�nua�on of the BIOS Orthop�c Workforce Development Programme, with signi�cant funding from NHS England for work spanning the profession across the whole of the UK and Ireland. The thirteen projects, across areas of educa�on and professional development, closely align with our strategic priori�es.

March 2024 saw BIOS move to independent opera�on with sta� members undergoing a TUPE process to be employed directly by BIOS. We con�nue to develop this capacity and are engaged in a con�nuing process of improvement of opera�onal resilience. We have also increased sta�ng, with the appointment of a Project Manager, to enable this as well as deliver on the projects in the NHSE commission.

We have con�nued to work towards the aim of orthop�sts gaining the right to prescribe spectacle correc�ons within hospital eye services. We commissioned a piece of research, to be submi�ed to the GOC in March 2025, compiling evidence and case studies to support this change.

The Trustees, Council, standing commi�ee members, clinical advisory group leads and other volunteers have con�nued to represent BIOS throughout 2024 in addi�on to suppor�ng their own colleagues in their full �me clinical, academic or research roles and we would like to thank them all for their con�nued support during this year.

Craig Murray – Chair BIOS

Helen Haggerty – Vice Chair BIOS

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Review of ac�vi�es

BIOS Trustees’ Report

2024 was the �rst full year of our �ve-year strategy, launched at the 2023 Conference. In the Trustees’ report, we highlight our achievements in 2024 against the four key themes from our strategic plan: to develop BIOS’s opera�onal resilience; to lead the development of the profession; to improve visibility, recruitment and reten�on; and to lead innova�on within the profession.

Develop BIOS opera�onal resilience

BIOS has con�nued to focus on ensuring the future of the Society through suppor�ng and represen�ng an involved and commi�ed membership.

BIOS Structural Changes

The formal transi�on of sta� from the Bri�sh Diete�c Associa�on (BDA) to being directly employed by BIOS was completed in March. We now directly employ three permanent members of sta�, accountable to the Trustees via our Chair and Vice-Chair. As well as reducing costs, this enables us to be�er integrate these roles into our work and gives us the opportunity to further develop sta� to become long term assets to the Society.

BIOS Conference and AGMs 2024

In July, we held our annual Conference and AGM in Manchester. This was a huge success, a�rac�ng over 200 members, well over 10% of our membership. We had 36 presenta�ons over two days, as well as Q&As, poster presenta�ons and networking opportuni�es.

Following feedback on the desire for more speci�cally clinical content, we have now developed plans for alterna�ng out Conference with a Symposium every other year. This one day event will con�nue to include some research, in par�cular the popular student presenta�ons, but will also include more clinical discussions. The �rst event is now arranged for June 2025 in Birmingham.

Advice and support

All of our full members receive bespoke Medical & Professional Liability Insurance. The insurance o�ered through BIOS is also the only insurance that covers the en�re scope and extended scope of prac�ce by an orthop�st. We know how valuable this is to our members and are commi�ed to con�nuing to provide this.

Members in the UK also receive support from the BOS TU, providing representa�on and advice on work ma�ers from local BOS TU reps and Society O�cers and experts including grievance and disciplinary issues, and terms and condi�ons of employment.

Member Communica�ons

We con�nue to work to improve our communica�on with members. In January we launched a new look version of Parallel Vision, our fortnightly e-zine, improving the look and accessibility as well as introducing a more consistent layout to help members �nd content relevant to them. We launched a member survey in April to gain insight into how members felt about our services. We followed this with our �rst ever Town Hall Mee�ng in October, a virtual event where we shared updates and gave members an opportunity to give feedback and ask ques�ons.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

As part of the NHS England-funded workforce projects, we are now upda�ng the look and structure of our website to promote the visibility of the profession. We’re also taking the opportunity to add a new Customer Rela�onship Management (CRM) system, which will improve func�onality and ease of use for members.

Lead the development of the profession

BIOS’s core work remains to ensure high standards across the orthop�c profession, through se�ng and maintaining standards and guidance, but also through iden�fying and suppor�ng the future development of orthop�cs.

Se�ng standards

Our Educa�on and Professional Development Commi�ee (EPDC) and our CAGs con�nue to maintain up-to-date standards and competencies for our members. They also work with other organisa�ons in their �elds to produce collabora�ve guidelines and documenta�on.

Towards the end of 2024 the decision was made to create a new seconded post of Director of Educa�on to oversee and drive forward this vital work. We hope to appoint I �me of the next AGM in 2025.

Advanced Clinical Prac�ce

We con�nue to work to support the advance clinical prac�ce (ACP) agenda within orthop�cs. We endorsed the shared professional statement from the Chief Allied Health Professions O�cers in each of the four UK countries on Advanced prac�ce in the allied health professions (AHPs).

In May we released a posi�on statement on recogni�on for trainee and Advanced Clinical Prac��oners under Agenda for Change. We asserted that Trainee Advanced Clinical Prac��oner posts should be AfC band 7, progressing to 8a and above (dependent on the scope of prac�ce), upon comple�on of a full Master’s degree. The lack of consistency with regard to AfC posts presents risks to the Orthop�c profession and employing NHS Trusts.

Support Workforce

One of the projects under the Orthop�c Workforce Programme con�nued our work promo�ng the role of the support workforce within orthop�cs and ophthalmology. For AHP Support Workforce Week in November, we launched a new careers page for clinical assistant roles, including a careers video and new case studies. We’ve also surveyed orthop�c Heads across the UK to inform our future work in this area.

Workforce Survey

We con�nue to update our knowledge of the nature of the orthop�c workforce, carrying out a further Heads Ques�onnaire in May and a Workforce Ac�vity Survey in November. As part of our Orthop�c Workforce Programme, we will be wri�ng a full workforce report to be released in April, which will iden�fy developments within the workforce and future needs.

We were also involved in the crea�on of a new UK Eye Care data Hub, which inform commissioners and employers, o�ering data driven insight to ensure services are appropriately sta�ed and future professionals are equipped with the necessary knowledge and skills to meet emerging challenges.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Equality, Diversity & Inclusion (EDI)

In December we launched a new EDI Strategy iden�fying six objec�ves to create a more inclusive and suppor�ve environment for all members, students, and professionals in the orthop�c community. This includes se�ng up a clear structure under the EDI Lead, with the crea�on of new diversity networks and a focus on support for learners with disabili�es.

In November we ran a Virtual Co�ee morning to gain feedback on our planned strategy and give members an opportunity to feed into our work and share experiences.

Independent Prescribing

A year on form the launch of our Prescribing now campaign, calling for the extension of independent prescribing responsibili�es to orthop�sts and other AHPs, we sent a le�er to the then Secretary of State for Health and Social Care, Victoria Atkins MP on the importance of extending independent prescribing responsibili�es to orthop�sts to enable them to provide more �mely care for pa�ents and to be�er support over-stretched eye health services.

We then took the opportunity of AHPs day in October to relaunch the campaign to focus on the incoming government, be delivering a le�er in person to the new Secretary of State Wes Stree�ng, reitera�ng our call for the government to start the process for our professions.

Child Vision Screening

In March we completed our survey of child vision screening services across England, highligh�ng the growing number of local authori�es not o�ering any form of screening. This was presented in an interac�ve map on our website, and we con�nue to raise awareness and lobby for such services to be made mandatory.

Refrac�on

As part of our Workforce Programme, we completed a report for the General Op�cal Council (GOC), making the case for the extension of the responsibility to prescribe glasses to orthop�sts within hospital eye care services. We con�nue to collect evidence rela�ng to this in prepara�on for a likely consulta�on later in 2025.

Improve visibility, recruitment & reten�on

We have con�nued to emphasise the need to increase the visibility of orthop�cs, ac�vely represen�ng orthop�c professionals at all levels, but also suppor�ng recruitment to ensure the future of the profession.

Visibility

We have con�nued to work hard throughout 2024 to promote awareness or orthop�cs and the valuable work done by Orthop�sts, as well as to make ourselves a hub for accessible informa�on about eye care and orthop�c services.

In Autumn we appointed to two new seconded posts as Visibility Leads, to increase our capacity to raise awareness of the visibility of the profession among the general public and to prospec�ve orthop�cs students. A great deal or work has already been done to develop resources and materials for campaign in 2025.

We have con�nued to have a strong social media presence, thanks largely due to the work of our members in sharing, liking and retwee�ng.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

In June, coinciding with World Orthop�c Day, we also relaunched our Instagram account as a main channel for communica�ng, rather than having an exclusive focus on careers. This had already resulted in over 1,350 followers by the end of the year and almost 105,000 impressions.

World Orthop�c Day also saw the launch of a new video, ‘Orthop�sts make a di�erence’ hosted in a newly expanded area of the website highligh�ng the impact of orthop�sts. The video acquired over 12,000 views on Instagram alone.

Much of our content on social media is aimed at growing awareness of our website, providing a hub for informa�on on orthop�cs in the UK and Ireland. We had over 800,000 user engagements in 2024, with over 6,450 visitors each month. Our visibility on search engines has con�nued to increase with over 61,000 clicks through from Google and 2.1 million impressions. This has led to a con�nued increase in visits to our public informa�on pages, with over 175,000 user engagements. Much of this work will be further supported by the launch of a new website in 2025.

Recruitment

In prepara�on for our new website and the development of a career development framework, we have refocused our careers pages around the poten�al to develop throughout a career in orthop�cs, highligh�ng clinical assistant roles, enhanced and advanced roles and roles in research and educa�on, alongside core orthop�c roles.

We’ve also worked to refresh our network of departments o�ering work shadowing opportuni�es, mapping these departments with details on their applica�on processes to help prospec�ve applicants �nd appropriate placements.

The Orthop�c Appren�ceship Standard was signed o� in 2024. We are currently working to iden�fy an HEI to head up the new course, with an expected start date of 2026.

Represen�ng the profession

BIOS also plays a signi�cant role in represen�ng 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 subcommi�ee, the Eye Health Forum, the UK Ophthalmology Alliance, along with a seat on the Clinical Council for Eye Health Commissioning (CCEHC).

BIOS remain a�liated to both the Orthop�stes de la Communauté Européenne (OCE), represen�ng Orthop�sts in Europe, and the Interna�onal Orthop�c Associa�on (IOA), giving us representa�on in important interna�onal discussions a�ec�ng our members.

BIOS represents Orthop�sts 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 representa�on and support that recognises the di�erences in the contexts within which our members are working. As such, the role of our regional and country Trustees is essen�al.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

In 2024 we responded to a number of consulta�ons and calls for evidence on behalf of our members:

In September we wrote to the new Secretary of State for Health and Social Care, Wes Stree�ng, highligh�ng the importance of Orthop�sts in suppor�ng eye care services, and calling on the new government to take steps to support the profession.

Lead innova�on within the profession

We con�nue to invest in promo�ng innova�on within the profession, including ongoing CPD, research by orthop�sts, and innova�ons within orthop�c educa�on and prac�ce-based learning (PBL).

CPD and Networking

Our Clinical and non-Clinical Advisory Groups (CAGs and nCAGs) along with the Trustees have con�nued 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 members. BIOS held 32 events in 2024, including study days, regional mee�ngs and discussion events, with over 1,400 places booked.

Some of the highlights were:

We con�nue to provide recordings of all of our online CPD free to access for all BIOS members, with a further 17 event recordings added to our CPD Library.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Orthop�c Educa�on Fund (OEF)

The OEF provides mall grants to orthop�c professionals and students to support them with educa�on and training. In 2024 we gave out £5,039 to seven members, to support students facing hardship and also to fund conference a�endance and post-graduate modules.

Research

We con�nue to promote and support Orthop�sts involved in research, to support their career development but also to advance Bri�sh orthop�cs na�onally and interna�onally. We created a new role as a deputy research director, re�ec�ng our commitment to suppor�ng research.

We again awarded a joint £15,000 research grant with Fight For Sight to support orthop�c research. We also funded two places on the Royal College of Ophthalmology’s Research Changes Lives seminar to encourage new researchers.

Bri�sh and Irish Orthop�cs Journal (BIOJ)

BIOJ, the o�cial journal of BIOS, has come to be recognised as an authorita�ve resource in areas related to clinical ocular mo�lity, visual func�on, amblyopia, binocular vision and strabismus. It published 25 ar�cles in 2024. Fully open-access, the BIOJ website received over 3,000 page views a month.

Prac�ce-Based Learning (PBL)

We relaunched the already highly successful Hololens and Placement Expansion Resource Library (PERL) project in September. This included an expansion and refresh of the informa�on available on the website as well as promo�onal materials with quotes from tutors and Heads. We’ve also hosted a number of drop in sessions to o�er support to members looking to start recording videos for PERL and live streaming within their departments.

Financial review

The Society reports a net surplus of £138,777 for the year (2023 – net surplus of £19,783). Free reserves at 31 December 2024 were £69,878 (2023 - £88,251). Restricted funds at 31 December 2024 amounted to £974,748 (2023 - £817,598). During the year, total income was £773,236, comprised of income from grants, membership subscrip�ons and course income. Total expenditure was £658,834 which comprised of unrestricted spend of £408,032 and restricted spend of £250,802.

The charity is looking into further opportuni�es from 2025 to support the long term vision of a sustainable, thriving and visible profession dedicated to the improvement of the eye health of the popula�on. Funding prospects are in place to increase capacity and reach for future projects.

Going concern

A�er making appropriate enquiries, the trustees have a reasonable expecta�on that the charity has adequate resources to con�nue in opera�onal existence for the foreseeable future. For this reason they con�nue to adopt the going concern basis in preparing the �nancial statements. Further details regarding the adop�on of the going concern basis can be found in the Accoun�ng Policies.

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Reserves policy

The Trustees have considered the level of ac�vity within the charity and believe a level of free reserves of £235,000 is su�cient to support the ongoing opera�on of the society in the foreseeable future. At 31 December 2024, the Society has free reserves of £69,878 (2023 - £88,251). The Trustees are aware that this is below the stated target and are focused on replenishing these reserves over the coming years. The restricted reserves at 31 December 2024 is £974,748 and this will help support the charity objec�ves and projects in future years.

Structure, governance and management

Cons�tu�on

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

The company is cons�tuted under a Memorandum of Associa�on dated 14 March 1998 and is a registered charity number 326905.

Method of appointment or elec�on of Trustees

Trustees are recruited to represent members in England (3 regions), Scotland, Wales, Republic of lreland and Northern lreland. Nomina�ons are requested from all members and applica�on is in wri�ng with reference to a job descrip�on and job speci�ca�on. Where there is more than one candidate, applica�ons are circulated anonymously to vo�ng trustees. The Chair of the Leaders of the Orthop�c Profession (LOOP) is also a Trustee.

The vast majority of o�cers of the Society are volunteers and undertake BIOS work in addi�on to their day jobs. Only the Chair, and Vice Chair are seconded and their employers are reimbursed for their �me commitment to BIOS roles.

BIOS Council and Commi�ee O�cers/members - These appointments and roles were applicable in all or part of 2023:

BIOS Honorary O�cers and trustees

Craig Murray - Chair Julie Dowdney (Jan-Jun 2024); Helen Haggerty (Jun-Dec 2024) - Vice Chair

BIOS Trustees

Midlands & East – Rebecca Pinches (Jan-Dec 2024); Vacant (Dec 2024) Northern - Deborah Podmore Southern - Kelly MacKenzie (Jan-Jun 2024); Liz Tomlin (Jun-Dec 2024) Northern Ireland - Declan McClements (Jan-Jun 2024); Ma�hew Groogan (Jun-Dec 2024) Republic of Ireland - Claire McEntee Wales - Patrick Reedy (Jan-Jun 2024); Vacant (Jun-Dec 2024) Scotland - Angela Carlin (Jan-Jun 2024); Jennifer Skillen (Jun-Dec 2024) Leads of Orthop�c Profession Chair: Krishan Parmar (Jan-Jun 2024); Julie Dowdney (Jun-Dec 2024)

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

BOS TU Execu�ve 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 (non-vo�ng)

Editor of Journal: Gemma Arblaster IOA Representa�ve: Jignasa Mehta OCE Representa�ve: Nadia Northway Research Director: Kerry Hanna

Educa�on and Professional Development Commi�ee Chair: Helen Davis (Jan-Jun 2024); Craig Murray & Julie Dowdney (Interim - Jun-Dec 2024) New Graduate Representa�ve: Holly Kniazewycz (Jan-Jun 2024); Madeleine Ellis (Jun-Dec 2024) Public Health Lead: Fiona Bush EDI Lead: Marian Owoniyi BOSTU (General Secretary): Sam Aitkenhead

Policies adopted for the induc�on and training of Trustees

New trustees receive induc�on from the chair and vice chair and a copy of the Governance and Procedures Handbook, which become e�ec�ve from the start of the 2019 membership year.

Organisa�onal structure and decision making

The honorary o�cers and BOSTU General Secretary are in regular communica�ons via email, telephone, Zoom and face-to-face when required to transact decision making work. Business is conducted via the business provider company who meet with the honorary o�cers regularly. Trustee mee�ngs are held 4 �mes per year and full council twice per year with an AGM in June to appoint new o�cers and agree the accounts.

Related party rela�onships

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

BRITISH & IRISH ORTHOPTIC SOCIETY

TRUSTEE'S REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

including the income and expenditure, of the charitable company for that year.

with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence

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

wa .............................. Craig Murray Chair Dated: 6/8/2025

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

Helen Haggerty Vice-Chair Dated: 6/8/2025

BRITISH & IRISH ORTHOPTIC SOCIETY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRITISH & IRISH ORTHOPTIC SOCIETY

I report to the trustees on my examina�on of the �nancial statements of Bri�sh & Irish Orthop�c Society (the charity) for the year ended 31 December 2024.

Responsibili�es 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 prepara�on of the �nancial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having sa�s�ed myself that the �nancial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examina�on, I report in respect of my examina�on of the charity’s �nancial statements carried out under sec�on 145 of the Chari�es Act 2011 (the 2011 Act). In carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 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 sec�on 145 of the 2011 Act. I con�rm that I am quali�ed to undertake the examina�on because I am a member of the Associa�on of Chartered Cer��ed Accountants, which is one of the listed bodies.

I have completed my examina�on. I con�rm that no ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect:

In our opinion the �nancial statements have been been prepared in accordance with the requirements of the Trade Union and Labour Rela�ons (Consolida�on) Act 1992.

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the �nancial statements to be reached.

Sally Meah, FCCA On behalf of TC Group 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 2024

As restated
As restated
As restated		 As restated
As restated
As restated
Unrestricted Restricted Total Unrestricted
Restricted		 Total
funds funds funds
funds
2024 2024 2024 2023
2023		 2023
Notes £ £ £ £
£		 £
Income and endowments from:
Dona�ons and legacies 3 - 268,750 268,750 -
-		 -
Charitable ac�vi�es 4 364,948 139,202 504,150 356,171
125,511		 481,682
Other income 5 336 - 336 1,175
-		 1,175
Total income 365,284 407,952 773,236 357,346
125,511		 482,857
Charitable ac�vi�es 6 408,032 250,802 658,834 406,807
94,486		 501,293
Net gains on
investments 24,375 - 24,375 38,219
-		 38,219
Net income/(expenditure) and
movement in funds (18,373) 157,150 138,777 (11,242)
31,025		 19,783
Reconcilia�on of funds:
Fund balances at 1 January
2024 88,251 817,598 905,849 99,493
786,573		 886,066
Fund balances at 31 December
2024 69,878 974,748 1,044,626 88,251
817,598		 905,849

The statement of �nancial ac�vi�es includes all gains and losses recognised in the year. All income and expenditure derive from con�nuing ac�vi�es.

BRITISH & IRISH ORTHOPTIC SOCIETY

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

2024 2024 2023 2023
as restated
Notes £ £ £ £
Fixed assets
Tangible assets 11 15,796 19,973
Investments 12 270,516 257,422
286,312 277,395
Current assets
Debtors 13 26,136 25,802
Cash at bank and in hand 834,809 678,274
860,945 704,076
Creditors: amounts falling due within one 14
year (102,631) (75,622)
Net current assets 758,314 628,454
Total assets less current liabili�es 1,044,626 905,849
Net assets excluding pension liability 1,044,626 905,849
The funds of the charity
Restricted income funds 15 974,748 817,598
Unrestricted funds 69,878 88,251
1,044,626 905,849

BRITISH & IRISH ORTHOPTIC SOCIETY

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

Act 2006, for the year ended 31 December 2024.

to the small companies regime.

.............................. .............................. Craig Murray Trustee Helen Haggerty Vice-Chair

BRITISH & IRISH ORTHOPTIC SOCIETY

FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS

1 Accoun�ng policies

Charity informa�on

Bri�sh & Irish Orthop�c Society is a private company limited by guarantee incorporated in England and Wales. The registered o�ce is 3rd Floor, Interchange place, 151 - 165 Edmund Street, Birmingham, B3 2TA.

1.1 Accoun�ng conven�on

The �nancial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (e�ec�ve 1 January 2019)". The charity is a Public Bene�t En�ty as de�ned by FRS 102.

The charity has taken advantage of the provisions in the SORP for chari�es applying FRS 102 Update Bulle�n 1 not to prepare a Statement of Cash Flows.

The �nancial statements are prepared in sterling, which is the func�onal currency of the charity. Monetary amounts in these �nancial statements are rounded to the nearest £.

The �nancial statements have been prepared under the historical cost conven�on. The principal accoun�ng policies adopted are set out below.

1.2 Going concern

At the �me of approving the �nancial statements, the trustees have a reasonable expecta�on that the charity has adequate resources to con�nue in opera�onal existence for the foreseeable future. Thus the trustees con�nue to adopt the going concern basis of accoun�ng in preparing the �nancial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of their charitable objec�ves.

Restricted funds are subject to speci�c condi�ons by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the �nancial statements.

Endowment funds are subject to speci�c condi�ons by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally en�tled to it a�er any performance condi�ons have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash dona�ons are recognised on receipt. Other dona�ons are recognised once the charity has been no��ed of the dona�on, unless performance condi�ons require deferral of the amount. Income tax recoverable in rela�on to dona�ons received under Gi� Aid or deeds of covenant is recognised at the �me of the dona�on.

Legacies are recognised on receipt or otherwise if the charity has been no��ed of an impending distribu�on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a con�ngent asset.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accoun�ng policies

(Con�nued)

1.5 Resources expended

Expenditure is recognised once there is a legal or construc�ve obliga�on to transfer economic bene�t to a third party, it is probable that a transfer of economic bene�ts will be required in se�lement and the amount of the obliga�on 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 connec�on with administra�on of the charity and compliance with cons�tu�onal and statutory requirements.

1.6 Tangible �xed assets

Tangible �xed assets are ini�ally measured at cost and subsequently measured at cost or valua�on, net of deprecia�on and any impairment losses.

Deprecia�on is recognised so as to write o� the cost or valua�on of assets less their residual values over their useful lives on the following bases:

Website 20% straight line O�ce Equipment 3 years straight line

The gain or loss arising on the disposal of an asset is determined as the di�erence between the sale proceeds and the carrying value of the asset, and is recognised in the statement of �nancial ac�vi�es.

1.7 Fixed asset investments

Fixed asset investments are ini�ally measured at transac�on price excluding transac�on costs, and are subsequently measured at fair value at each repor�ng date. Changes in fair value are recognised in net income/(expenditure) for the year. Transac�on costs are expensed as incurred.

1.8 Financial instruments

The charity has elected to apply the provisions of Sec�on 11 ‘Basic Financial Instruments’ and Sec�on 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its �nancial 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 liabili�es are o�set, with the net amounts presented in the �nancial statements, when there is a legally enforceable right to set o� the recognised amounts and there is an inten�on to se�le on a net basis or to realise the asset and se�le the liability simultaneously.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accoun�ng policies

(Con�nued)

Basic �nancial assets

Basic �nancial assets, which include debtors and cash and bank balances, are ini�ally measured at transac�on price including transac�on costs and are subsequently carried at amor�sed cost using the e�ec�ve interest method unless the arrangement cons�tutes a �nancing transac�on, where the transac�on is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classi�ed as receivable within one year are not amor�sed.

Basic �nancial liabili�es

Basic �nancial liabili�es, including creditors and bank loans are ini�ally recognised at transac�on price unless the arrangement cons�tutes a �nancing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classi�ed as payable within one year are not amor�sed.

Debt instruments are subsequently carried at amor�sed cost, using the e�ec�ve interest rate method.

Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classi�ed as current liabili�es if payment is due within one year or less. If not, they are presented as non-current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the e�ec�ve interest method.

Derecogni�on of �nancial liabili�es

Financial liabili�es are derecognised when the charity’s contractual obliga�ons expire or are discharged or cancelled.

1.9 Employee bene�ts

The cost of any unused holiday en�tlement is recognised in the period in which the employee’s services are received.

Termina�on bene�ts are recognised immediately as an expense when the charity is demonstrably commi�ed to terminate the employment of an employee or to provide termina�on bene�ts.

2 Prior period adjustment

Historically, income and expenditure rela�ng to the trade union were recorded through a trade union loan account, which re�ected a liability of £433,457 to the trade union as at 31 December 2023. Following a review of the accoun�ng treatment, the Board has concluded that a more appropriate approach is to recognise these transac�ons within the accounts as income and expenditure of a restricted fund. This re�ects the underlying substance of the arrangement, as the charity is expected to bear all future costs associated with the trade union, and the presenta�on as a loan does not accurately represent the economic reality.

The impact of this adjustment is an increase in restricted funds of £528,997, a reduc�on in creditors due within one year of £528,997, and a restatement of prior year income and expenditure by £125,511 and £41,161 respec�vely.

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

3 Dona�ons and legacies

Restricted Restricted Total
funds
2024 2023
£ £
Grants 268,750 -
Income from charitable ac�vi�es
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Member's subscrip�ons 323,830 139,202 463,032 316,044 125,511 441,555
Course income 41,118 - 41,118 40,127 - 40,127
364,948 139,202 504,150 356,171 125,511 481,682

4 Income from charitable ac�vi�es

5 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Adver�sing income 300 1,150
Sundry income 36 25
336 1,175

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

6 Charitable ac�vi�es

Ac�vi�es Ac�vi�es Trade Union Trade Union Total Total
2024 2023
2024 2024
£ £ £ £
Sta� costs 23,179 - 23,179 -
Secondment costs 274,599 31,025 305,624 156,345
Courses and conferences 51,233 - 51,233 33,359
Training costs - 54 54 -
Journal 19,198 - 19,198 12,267
Contribu�on to awards 1,200 - 1,200 2,608
Bad debt provision 521 - 521 -
Travel and subsistence - 2,176 2,176 2,974
Professional Fees - 110 110 55
A�lia�on fees - 9,588 9,588 6,454
Bank charges - 36 36 36
Audit - 672 672 672
Sta�onary & postage - - - 608
Deprecia�on - - - 344
369,930 43,661 413,591 215,722
Share of support costs (see note 7) 177,067 - 177,067 225,091
Share of governance costs (see note 7) 68,176 - 68,176 60,480
615,173 43,661 658,834 501,293
Analysis by fund
Unrestricted funds 408,032 - 408,032 406,807
Restricted funds 207,141 43,661 250,802 94,486
615,173 43,661 658,834 501,293
For the year ended 31 December 2023
Unrestricted funds 406,807 - 406,807
Restricted funds 83,343 11,143 94,486
490,150 11,143 501,293

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Support costs allocated to ac�vi�es

Charitable Charitable Total
ac�vi�es
2024 2023
£ £
Deprecia�on 9,046 13,483
O�ce Costs 601 1,620
Insurance 48,098 46,537
Telephone and postage 1,014 3,948
Bank charges 5,513 5,360
Business management charges 43,276 117,193
Computer costs 59,173 17,753
Legal, professional and consultancy fees - (6,346)
Training costs - (616)
Adver�sing and marke�ng 10,346 12,601
Other consul�ng - 12,036
Governance 68,176 60,480
245,243 284,049
2024 2023
Governance costs comprise: £ £
Accountancy 46,808 42,144
AGM, comi�ee and o�cer's expenses 21,368 18,336
68,176 60,480

Independent examiner's remunera�on - £1,485 (2023 - £1,440) Independent examiner's remunera�on - accountancy - £2,055 (2023 - £1,995)

8 Trustees

The trustees (or any persons connected with them) received remunera�on or bene�ts from the charity during the year as detailed in the Related Party Note 16 totalling £109,278 (2023 - £140,105).

During the year, 4 Trustees received £6,355 reimbursement of expenses (2023 - £1,317 to 7 Trustees).

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

9 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
3 -
Employment costs 2024 2023
£ £
Wages and salaries 23,179 -

There were no employees whose annual remunera�on was more than £60,000.

10 Taxa�on

The charity is exempt from taxa�on on its ac�vi�es because all its income is applied for charitable purposes.

11 Tangible �xed assets

Tangible �xed assets
WebsiteO�ce Equipment Total
£ £ £
Cost
At 1 January 2024 67,419 2,387 69,806
Addi�ons - 4,869 4,869
At 31 December 2024 67,419 7,256 74,675
Deprecia�on and impairment
At 1 January 2024 47,910 1,922 49,832
Deprecia�on charged in the year 7,441 1,606 9,047
At 31 December 2024 55,351 3,528 58,879
Carrying amount
At 31 December 2024 12,068 3,728 15,796
At 31 December 2023 19,508 465 19,973

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Fixed asset investments

12 Fixed asset investments
Listed securi�es
£
Cost or valua�on
At 1 January 2024 257,422
Valua�on changes 28,662
At 31 December 2024 286,084
Carrying amount
At 31 December 2024 286,084
At 31 December 2023 257,422
All the �xed asset investments are held in the UK.
13 Debtors
2024 2023
Amounts falling due within one year: £ £
Trade debtors 667 1,802
Other debtors - 853
Prepayments and accrued income 25,469 23,147
26,136 25,802
14 Creditors: amounts falling due within one year
2024 2023
As restated
£ £
Trade creditors 12,375 13,592
Other creditors 3,070 3,053
Accruals and deferred income 87,186 58,977
102,631 75,622

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Creditors: amounts falling due within one year (Con�nued)
Deferred Income £ £
Deferred income at 1 January 2023 4,240 1,665
Resources deferred during the year 7,050 4,240
Amounts released from previous years (4,240) (1,665)
Deferred income at 31 December 2023 7,050 4,240

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of dona�ons and grants held on trust subject to speci�c condi�ons by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 January 2023 resources expended 1 January 2024 resources expended 31 December
2024
£ £ £ £ £ £ £
AHP support
worker 11,016 - (1,604) 9,412 - - 9,412
Clinical
placement
expansion 21,224 - (3,054) 18,170 - (101) 18,069
OBF
Educa�on
Fund 360,841 - (5,071) 355,770 - (3,847) 351,923
Appren�ceshi
ps 44,386 - (43,596) 790 - - 790
NHSE Grant - - - - 268,750 (203,193) 65,557
Trade Union 349,106 125,511 (41,161) 433,456 139,202 (43,661) 528,997
786,573 125,511 (94,486) 817,598 407,952 (250,802) 974,748

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

Clinical placement expansion: this fund can be used to provide �nancial support and increase clinical placement opportuni�es.

OBF Educa�onal Fund: this fund can be used to provide �nancial support for the educa�on and further training of Orthop�sts.

Appren�ceships: this fund can be used to develop the support worker roles and responsibili�es guidance and competency scoping along with future curriculum design for appren�ceships with surveys and clinical ac�vity reviews.

NHSE Grant: to enhance and educate the profession.

Trade Union: to be used for the opera�on of The Trade Union

BRITISH & IRISH ORTHOPTIC SOCIETY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of dona�ons and grants which are not subject to speci�c condi�ons by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for speci�c purposes.

At 1 At 1 January Incoming Resources Gains and At 31
2024 resources expended losses December
2024
£ £ £ £ £
General funds 88,251 365,284 (408,032) 24,375 69,878
Previous year: At 1 January Incoming Resources Gains and At 31
2023 resources expended losses December
2023
£ £ £ £ £
General funds 99,493 357,346 (406,807) 38,219 88,251
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Tangible assets 15,796 - 15,796
Investments - 270,516 270,516
Current assets/(liabili�es) 54,082 704,232 758,314
69,878 974,748 1,044,626
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 December 2023:
Tangible assets 19,973 - 19,973
Investments - 257,422 257,422
Current assets/(liabili�es) 68,278 560,176 628,454
88,251 817,598 905,849

17 Analysis of net assets between funds

BRITISH & IRISH ORTHOPTIC SOCIETY

FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

18 Related party transac�ons

Remunera�on 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 Ar�cles of Associa�on allow payments to the employers of the Chair and Vice Chair whilst performing func�ons and du�es for the Society.

Payments were made in respect of V Greenwood (Chair - le� 2023) for £Nil (2023 - £25,527) and J Dowdney (Vice Chair) £10,602 (2023 - £20,743 ), C Murray (Chair) £28,408 (2023 - £28,408), D Podmore £5,916 (2023 - £5,513), H Haggerty £17,835 (2023 - £Nil). Payments were also made to four (2023 - twelve) other Consultants, trustees or council members as follows: £46,517 (2023 - £59,914).

Fees were payable to one (2023 - one) Business Manager during the year as follows:

Bri�sh Diete�c Associa�on - Management services £22,216 (2023 - £110,757)

The combined remunera�on of the key management personnel was:

2024 2023
£ £
Aggregate compensa�on 131,494 250,862

During the year, the charity collected fees of £139,202 (2023 - £125,511) from its members on behalf of the Bri�sh Orthop�c Society Trade Union.