REGISTERED CHARITY NUMBER: 327706
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30th June 2025
for
Anglo-French Medical Society
Hardings Chartered Accountants 6 Marsh Parade Newcastle-under-Lyme Staffordshire ST5 1DU
Anglo-French Medical Society
Contents of the Financial Statements for the Year Ended 30th June 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 |
Anglo-French Medical Society
Report of the Trustees for the Year Ended 30th June 2025
The trustees present their report with the financial statements of the charity for the year ended 30th June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Financial review
Statement of Accounts
The accounts for the year ended 30 June 2025 have been prepared and have been sent to our accountant, Mr James Scott of Hardings Accountants, Newcastle-under-Lyme. The accounts will be circulated to the committee for agreement on their return before submission to the Charities Commission.
The financial situation remains static with poor return on capital. With the lack of movement in the Bank of England base rate, there is little scope for optimism for return on our savings.
Total bank charges for the year were £98, compared with the preceding year £240. All our funds are in our two Natwest Bank accounts.
Our overall net worth at year end was £67,673 (last year £77,651). The accounts show an overall loss on conference activity, however deposits paid in advance for the conferences account for this.
We have not yet claimed the Gift Aid tax refund and a first claim is lodged with HMRC. I would urge any members who have not so far completed a Gift Aid form to strongly consider doing so.
Sources of income
As mentioned in the opening paragraph, the main sources of the Society's income are from subscriptions, aided by the income from our various conferences and the interest received from our bank accounts.
Members of the society, along with well wishers might consider adding a small bequest to the society in their wills.
Student grants
In addition to the grants mentioned above we sponsored several students and subsidised junior doctors to attend the Lille Conference and to present their papers. We are grateful to the James Tudor Foundation in supporting this.
Accountants
The Society has again benefitted greatly from the help given by Mr James Scott of Hardings Accountants in Newcastle-under-Lyme in his professional guidance in our financial affairs. I should like to express to him the Society's appreciation and thanks.
Page 1
Anglo-French Medical Society
Report of the Trustees for the Year Ended 30th June 2025
Structure, governance and management Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Reference and administrative details Registered Charity number
327706
Principal address
25 Ferryhill Place Aberdeen AB11 7SE
Trustees
A Hassan M Cottrill J Altrip C Mumford Dr I Khan
Independent Examiner
J Scott FCCA Hardings Chartered Accountants 6 Marsh Parade Newcastle-under-Lyme Staffordshire ST5 1DU
Approved by order of the board of trustees on 15 April 2026 and signed on its behalf by:
.......................................................................... A Hassan - Trustee
Page 2
Independent Examiner's Report to the Trustees of Anglo-French Medical Society
Independent examiner's report to the trustees of Anglo-French Medical Society
I report to the charity trustees on my examination of the accounts of Anglo-French Medical Society (the Trust) for the year ended 30th June 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
J Scott FCCA
Hardings Chartered Accountants 6 Marsh Parade Newcastle-under-Lyme Staffordshire ST5 1DU
Date: 15 April 2026
Page 3
Anglo-French Medical Society
Statement of Financial Activities for the Year Ended 30th June 2025
| 30/6/25 Unrestricted fund Notes £ Income and endowments from Donations and legacies 3,695 Charitable activities Conference 58,409 Total 62,104 Expenditure on Charitable activities Conference 61,281 Other 10,801 Total 72,082 NET INCOME/(EXPENDITURE) (9,978) Reconciliation of funds Total funds brought forward 77,651 Total funds carried forward 67,673 |
30/6/24 Total funds £ 3,935 88,531 92,466 92,731 9,305 102,036 (9,570) 87,221 77,651 |
|---|---|
The notes form part of these financial statements
Page 4
Anglo-French Medical Society
Balance Sheet 30th June 2025
| 30/6/25 | 30/6/24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| Current assets | |||
| Stocks | 5 | 20 | 18 |
| Cash at bank | 68,524 | 78,486 | |
| 68,544 | 78,504 | ||
| Creditors | |||
| Amounts falling due within one year | 6 | (871) | (853) |
| Net current assets | 67,673 | 77,651 | |
| Total assets less current liabilities | 67,673 | 77,651 | |
| NET ASSETS | 67,673 | 77,651 | |
| Funds | 7 | ||
| Unrestricted funds | 67,673 | 77,651 | |
| Total funds | 67,673 | 77,651 |
The financial statements were approved by the Board of Trustees and authorised for issue on 15 April 2026 and were signed on its behalf by:
............................................. A Hassan - Trustee
The notes form part of these financial statements
Page 5
Anglo-French Medical Society
Notes to the Financial Statements for the Year Ended 30th June 2025
1. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment
- 25% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 6
Anglo-French Medical Society
Notes to the Financial Statements - continued for the Year Ended 30th June 2025
2. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 30th June 2025 nor for the year ended 30th June 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30th June 2025 nor for the year ended 30th June 2024.
3. Comparatives for the statement of financial activities
| Comparatives for the statement of financial activities | |
|---|---|
| Unrestricted | |
| fund | |
| £ | |
| Income and endowments from | |
| Donations and legacies | 3,935 |
| Charitable activities | |
| Conference | 88,531 |
| Total | 92,466 |
| Expenditure on | |
| Charitable activities | |
| Conference | 92,731 |
| Other | 9,305 |
| Total | 102,036 |
| NET INCOME/(EXPENDITURE) | (9,570) |
| Reconciliation of funds | |
| Total funds brought forward | 87,221 |
| Total funds carried forward | 77,651 |
continued...
Page 7
Anglo-French Medical Society
Notes to the Financial Statements - continued for the Year Ended 30th June 2025
| 4. | Tangible fixed assets | |||
|---|---|---|---|---|
| Fixtures, | ||||
| fittings | ||||
| & equipment | ||||
| £ | ||||
| Cost | ||||
| At 1st July 2024 and 30th June 2025 | 3,608 | |||
| Depreciation | ||||
| At 1st July 2024 and 30th June 2025 | 3,608 | |||
| Net book value | ||||
| At 30th June 2025 | - | |||
| At 30th June 2024 | - | |||
| 5. | Stocks | |||
| 30/6/25 | 30/6/24 | |||
| £ | £ | |||
| Stock of ties,medals & shields | 20 | 18 | ||
| 6. | Creditors: amounts falling due within one year | |||
| 30/6/25 | 30/6/24 | |||
| £ | £ | |||
| Other creditors | 871 | 853 | ||
| 7. | Movement in funds | |||
| Net | ||||
| movement | At | |||
| At 1/7/24 | in funds | 30/6/25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 77,651 | (9,978) | 67,673 | |
| TOTAL FUNDS | 77,651 | (9,978) | 67,673 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 62,104 | (72,082) | (9,978) | |
| TOTAL FUNDS | 62,104 | (72,082) | (9,978) |
continued...
Page 8
Anglo-French Medical Society
Notes to the Financial Statements - continued for the Year Ended 30th June 2025
7. Movement in funds - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/7/23 | in funds | 30/6/24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 87,221 | (9,570) | 77,651 |
| TOTAL FUNDS | 87,221 | (9,570) | 77,651 |
| Comparative net movement in funds, included | in the above are as follows: | ||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 92,466 | (102,036) | (9,570) |
| TOTAL FUNDS | 92,466 | (102,036) | (9,570) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1/7/23 | in funds | 30/6/25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 87,221 | (19,548) | 67,673 |
| TOTAL FUNDS | 87,221 | (19,548) | 67,673 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 154,570 | (174,118) | (19,548) |
| TOTAL FUNDS | 154,570 | (174,118) | (19,548) |
continued...
Page 9
Anglo-French Medical Society
Notes to the Financial Statements - continued for the Year Ended 30th June 2025
8. Related party disclosures
There were no related party transactions for the year ended 30th June 2025.
Page 10
Anglo-French Medical Society
Detailed Statement of Financial Activities for the Year Ended 30th June 2025
| Detailed Statement of Financial Activities for the Year Ended 30th June 2025 |
||
|---|---|---|
| 30/6/25 | 30/6/24 | |
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Subscriptions | 3,695 | 3,935 |
| Charitable activities | ||
| Conference fees | 58,409 | 88,531 |
| Total incoming resources | 62,104 | 92,466 |
| Expenditure | ||
| Charitable activities | ||
| Conference expenses | 58,338 | 89,992 |
| Grants - student travel | 1,975 | 1,750 |
| 60,313 | 91,742 | |
| Other | ||
| Office expenses - other | 10,801 | 9,305 |
| Support costs | ||
| Finance | ||
| Bank charges | 98 | 137 |
| Governance costs | ||
| Accountancy and legal fees | 870 | 852 |
| Total resources expended | 72,082 | 102,036 |
| Net expenditure | (9,978) | (9,570) |
This page does not form part of the statutory financial statements
Page 11