2024-12-31-accounts - British Medical Laser Association

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British Medical Laser Association Honorary Secretary’s Report May 2025

Introduction

Despite a slight decline in membership numbers, 2024 was another active year for the BMLA. The annual conference in Liverpool was a huge success with a fantastic scientific programme and educational courses. During the year, several projects were convened by the BMLA making significant contributions to the medical laser community, including the draft publication of a paper reviewing the risks associated with various laser and energy-based devices. This work was undertaken to help inform the Department of Health and Social Care in the development of new regulations for the use of laser and energy-based devices for cosmetic applications. The BMLA has also concluded work done in conjunction with the British Association of Urological Surgeons (BAUS) and published guidance on the use of protective eyewear requirements during endourological laser surgery. These achievements are testament to the hard work and effort by the executive committee and BMLA members along with the fantastic support from our PCO’s - Rose and Madelina (thank you).

Membership Platform

Following the introduction of the new membership platform at the start of 2024, the BMLA now has the infrastructure to offer additional benefits to its members and a more flexible renewal process. New members now experience a more professional and automated the sign-up process whilst renewal for existing members is managed on a rolling 12-month period with autorenewal occurring each year on the anniversary of the original joining date.

Since the implementation of the membership platform, it was agreed that a snapshot of membership numbers would be taken each May as a comparative assessment. In May 2024, therefore, there were 184 paid members (198 active members including Honorary membership) with 94 were has standard membership with 90 members being full members. This was a decline from 217 paid members the year before. However, at the November exec meeting, membership had reason again to 233 paid members with the initial decline possibly being related to implementation of the new platform and all members being required to re-enrol.

Despite having the facility to offer increased membership value via the new platform, the BMLA has not capitalised on this opportunity with a lack of routine engagement through the platform from the executive/members and insufficient content to attract members to regularly interact with the platform. It is recommended that a member of the executive committee (perhaps without any additional responsibilities) is designated the role of membership platform manager with the responsibility of monitoring the forums on the platform and up-loading regular news and content.

JX BMLA 2025

Annual Conference

In May (2024), the BMLA hosted its 41[st] annual conference at The Royal College of Physicians in the impressive Spine building in Liverpool. The Impressive venue provided amazing views over Liverpool and a stunning motif which covered the exterior of the building was, very appropriately, based on “skin cells”. The conference was a huge success with high-quality, evidence based scientific programme and, as always, the BMLA educational courses proved extremely popular.

This year saw the return of the highly popular “treating Skin of Colour” course and new to the agenda was “Scars and How to Treat Them” with new course faculty Dr Declan Collins and Dr Mark Brewin. The scientific program incorporated a variety of high-quality research presented by specialists in a variety of laser fields from veterinary medicine to surgery for the treatment of burns.

Building on the previous years’ introduction of the “Vasant and Nirmal Oswal Trainee Scholarships” the same opportunity was offered in 2024. This very generous contribution presented a trainee with the opportunity to attend the BMLA annual conference and was gratefully received by Dr. Andrew Kashini (Specialist Registrar in Dermatology at Birmingham City Hospital). There were no other awards or prizes presented at the conference this year.

Despite the fantastic program and stunning venue, the delegate registrations were lower than the previous year and sponsorship revenue also declined. Coupled with rising conference overheads (largely venue costs), the event resulted deficit of just over £5k (after accounting for VAT). Nevertheless, the educational content and teaching opportunity ensured that the BMLA continued to meet its charitable objectives again in 2024.

Given that each BMLA executive council member is elected for a 4-year term and that there were no council elections in 2020 (due to Covid), there were no members of the executive committee who head reached the end of their term in 2024 and therefore, there were no council elections. However, there was a request that anyone interested in taking a position on the executive committee should make themselves known (no response).

Conference plans 2025 / BMLA on-line courses

Initial plans for the 2025 annual conference were to attend a joint event with SELMQ (Spanish Medical and Surgical Laser Society) in Spain (Malaga). However, following several organisational meetings, it was determined that Spanish regulations would exclude non-medical participants attending. Given that a high proportion of the BMLA membership would, therefore, be excluded from this proposed event, it was decided that the BMLA would no longer participate. With insufficient time to prepare for an alternative annual conference, the BMLA instead announced a set of on-line courses for 2025 in place of the usual event.

Course approval charges

In the past decade, the number of applications from course organisers seeking BMLA approval has consistently increased, resulting in a substantial increase in administrative costs. The executive committee unanimously agreed to charge a fee of £250 plus applicable VAT charges for a three-year approval period as follows:

New applications or renewals received from January to June of the calendar year: A full fee for a threeyear period will be payable.
New applications or renewals received from July to December of the calendar year: The fees will be charged from the beginning of the following year.
For overseas applications, a fee of £500 plus applicable VAT charges is payable as above.

2 JX BMLA 2025

Summary

The BMLA is proud to continue delivering its key objectives for the medical laser community:

Promote the safe operation of lasers and light-based technology in the treatment of human diseases.
Promote research and development in laser and light-based technology in medicine and by the publication of the useful results of such research.
Establish standards in the medical application of lasers and light-based technology.
Promote collaboration and understanding between clinical and scientific disciplines in the field of laser and light-based technology application.

Dr. Jonathan Exley Honorary Secretary

3 JX BMLA 2025 ~~ee~~

Registered charity number: 800062

BRITISH MEDICAL LASER ASSOCIATION INDEPENDENT EXAMINERS' REPORT

AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Leathley & Co - Poynton Office Park Lane Business Centre

78 Park Lane Poynton Cheshire SK12 1RE

British Medical Laser Association Contents

	Page
Charity Information	1
Independent Examiners' Report	2
Statement of Financial Activities	3
Balance Sheett	4
Notes to the Accounts	5 to 7

British Medical Laser Association Company Information For The Year Ended 31 December 2023

Charity Number	800062
Registered Office	179 Park Lane
	Poynton
	Cheshire
	SK12 1RH
	SK12 1RH
	Neal Ford Accounts
Accountant	179 Park Lane
	Poynton
	Cheshire
	SK12 1RH
Independent Examiner	Leathley & Co – Poynton Office
	AAT Member in Practice
	Park Lane Business Centre
	78 Park Lane
	Poynton
	Cheshire
	SK12 1RE

Page 1

British Medical Laser Association

Independent Examiner’s ' Report For The Year Ended 31 December 2023

Independent Examiner's Report to the trustees of British Medical Laser Association

I report to the charity trustees on my examination of the accounts of British Medical Laser Association for the year ended 31 December 2023

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').

I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:

accounting records were not kept in accordance with section 130 of the 2011 Act ; or
the accounts did not accord with those records; or

• the accounts did 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; or

the accounts have not been prepared in accordance with the Charities SORP (FRS 102).

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.

Glenn C. Leathley FMAAT FFA FFTA FIPA Leathley & Co. Park Lane Business Centre 78, Park Lane Poynton Cheshire SK12 1RE 03 May 2023

Page 2

British Medical Laser Association Income and Expenditure Account

For The Year Ended 31 December 2023

Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses OPERATING (DEFICIT)/SURPLUS Other interest receivable and similar income DEFICIT FOR THE FINANCIAL YEAR	2023 £ 91,829 (86,754 ) 5,075 (12,159 ) (7,084 ) 1,068 (6,016 )	2022 £ 63,316 (50,977 )
		12,339 (7,797 )
		4,542 106
		4,648

The notes on page 5 form part of these financial statements.

Page 3

British Medical Laser Association Balance Sheet As At 31 December 2023

2023 £ £ 507 72,461 72,968 (751 ) 72,217 72,217 72,217 72,217 72,217	2023 £ £ 507 72,461 72,968 (751 ) 72,217 72,217 72,217 72,217 72,217	2022 £ £ 1,277 77,707 78,984 (751 ) 78,233 78,233 78,233 78,233 78,233	2022 £ £ 1,277 77,707 78,984 (751 ) 78,233 78,233 78,233 78,233 78,233
72,968 (751 )		78,984 (751 )

	72,217		78,233
	72,217		78,233
	72,217		78,233
	72,217		78,233

The notes on page 5 form part of these financial statements.

The net movement of funds stated is derived in full throughout the year from continuing charitable operations.

Approved by the board 4[th] April 2024

And signed on its behalf by

Dr Raman Bhutani Trustee 04/04/2024

Page 4

British Medical Laser Association Notes to the Financial Statements For The Year Ended 31 December 2023

1. General Information

British Medical Laser Association is a charity, registered in England & Wales, registered number 800062. The registered office is 179 Park Lane, Poynton, Cheshire, SK12 1RH.

2. Accounting Policies

Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with 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) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds: These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds: These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds: These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of income: Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related expenditure: Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

Donations and legacies: Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts: Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.

Donated services and facilities: These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help: The value of any volunteer help received is not included in the accounts.

Investment income: This is included in the accounts when receivable.

Gains/(losses) on revaluation of fixed assets: This includes any gain or loss resulting from revaluing investments to market value at the end of the year.

Gains/(losses) on investment assets: This includes any gain or loss on the sale of investments.

Expenditure

Recognition of expenditure: Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Expenditure on raising funds: These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.

Expenditure on charitable activities: These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable: All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Governance costs: These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure: These are support costs not allocated to a particular activity.

Page 5 Page 6

British Medical Laser Association Notes to the Accounts For The Year Ended 31 December 2022

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Average Number of Employees

Average number of employees, including trustees, during the year was as follows: NIL (2021: NIL) Neither the trustees nor any persons connected with them received any remuneration or expenses during the year.

3. Charity Status

The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

4. Debtors

Due within one year VAT 5. Creditors: Amounts Falling Due Within One Year Trade creditors Accruals and deferred income	2023 £ 507 2023 £ 1 750 751	2022 £ 1,277
		2022 £ 1 750
		751

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

British Medical Laser Association Detailed Income and Expenditure Account For The Year Ended 31 December 2023

2023 £ £ 42,181 17,880 1,250 30,518 91,829 8,056 23,488 54,309 901 (86,754 ) 5,075 80 265 - 2,113 2,727 750 600 4,400 924 - 300 (12,159 ) (7,084) 1,068 1,068 (6,016 )	2023 £ £ 42,181 17,880 1,250 30,518 91,829 8,056 23,488 54,309 901 (86,754 ) 5,075 80 265 - 2,113 2,727 750 600 4,400 924 - 300 (12,159 ) (7,084) 1,068 1,068 (6,016 )	2022 £ £ 42,123 12,413 1,250 7,530 63,316 - 23,505 24,395 3,077 (50,977 ) 12,339 - 82 555 2,368 213 750 (1,190 ) 4,255 763 1 - (7,797 ) 4,542 106 106 4,648	2022 £ £ 42,123 12,413 1,250 7,530 63,316 - 23,505 24,395 3,077 (50,977 ) 12,339 - 82 555 2,368 213 750 (1,190 ) 4,255 763 1 - (7,797 ) 4,542 106 106 4,648
	91,829 (86,754 )		63,316 (50,977 )
80 265 - 2,113 2,727 750 600 4,400 924 - 300		- 82 555 2,368 213 750 (1,190 ) 4,255 763 1 -
	5,075 (12,159 )		12,339 (7,797 )
1,068		106
	(7,084) 1,068		4,542 106

	(6,016 )		4,648

Page 7

BRITISH MEDICAL LASER ASSOCIATION REGISTERED CHARITY NUMBER 800062 INDEPENDENT EXAMINER'S REPORT

AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Leathley & Co - Poynton Office Park Lane Business Centre

78 Park Lane

Poynton Cheshire SK12 1RE

British Medical Laser Association Contents

	Page
Charity Information	1
Independent Examiner's Report	2
Statement of Financial Activities	3
Balance Sheet	4
Notes to the accounts	5 to 7

British Medical Laser Association Charity Information For The Year Ended 31 December 2024

800062 Charity Number Registered Office 179 Park Lane Poynton Cheshire SK12 1RH Neal Ford Accounts Accountant 179 Park Lane Poynton Cheshire SK12 1RH Leathley & Co – Poynton Office Independent Examiner AAT Member in Practice Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 1RE

Page 1

British Medical Laser Association

Independent Examiner's Report For The Year Ended 31 December 2024

Independent Examiner's Report to the trustees of British Medical Laser Association

I report to the charity trustees on my examination of the accounts of British Medical Laser Association for the year ended 31 December 2024

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:

accounting records were not kept in accordance with section 130 of the 2011 Act; or
the accounts did not accord with those records; or

the accounts have not been prepared in accordance with the Charities SORP (FRS 102).

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.

Helen Milligan

Accounts Assistant Leathley & Co. Park Lane Business Centre 78, Park Lane Poynton Cheshire SK12 1RE 03 May 2023

Page 2

British Medical Laser Association Income and Expenditure Account

For The Year Ended 31 December 2024

Notes TURNOVER Cost of sales GROSS SURPLUS Administrative expenses OPERATING SURPLUS/(DEFICIT) Other interest receivable and similar income SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR The notes on page 6 form part of these financial statements.	2024 £ 80,962 (58,251 ) 22,711 (11,375 ) 11,336 1,270 12,606	2023 £ 91,829 (86,754 )
		5,075 (12,159 )
		(7,084 ) 1,068
		(6,016 )

Page 3

British Medical Laser Association Balance Sheet As At 31 December 2024

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	251		507
Cash at bank and in hand		85,323		72,461
		85,574		72,968
Creditors: Amounts Falling Due Within One Year	5	(750 )		(751 )
NET CURRENT ASSETS (LIABILITIES)			84,824		72,217
TOTAL ASSETS LESS CURRENT LIABILITIES			84,824		72,217
NET ASSETS			84,824		72,217
Income and Expenditure Account			84,824		72,217
MEMBERS' FUNDS			84,824		72,217

The notes on page 5 form part of these financial statements.

The net movement of funds stated is derived in full throughout the year from continuing charitable operations.

Approved by the board

And signed on its behalf by

Dr Raman Bhutani Trustee

25 Apr 2025

Page 4

British Medical Laser Association Notes to the Accounts For The Year Ended 31 December 2024

1. General Information

British Medical Laser Association is a charity, registered in England & Wales, registered number 800062. The registered office is 179 Park Lane, Poynton, Cheshire, SK12 1RH.

2. Accounting Policies

Basis of Preparation of Financial Statements

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting Unrestricted funds: These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds: These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds: These are available for use subject to restrictions imposed by the donor or through terms of an appeal.