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2025-12-31-accounts

Trustees' Annual Report

For the year ended 31 December 2025

Registered Charity No. 800062

Introduction

During 2025, the British Medical Laser Association (BMLA) continued to strengthen its membership offering, broaden its educational provision and contribute to the development of standards, guidance and regulation across the medical laser and energy-based device community. Although no in-person annual conference was held during the year, the Association maintained an active programme of education and professional engagement and remained financially resilient. Trustee information is updated to the date of approval of this report, with post-year-end changes identified separately.

1. Reference and administrative details

Charity name British Medical Laser Association Charity number 800062 Registered office 179 Park Lane, Poynton, Stockport, Cheshire, SK12 1RH Governing document Constitution adopted 21 July 1988 Leathley & Co., Park Lane Business Centre, 78 Park Lane, Poynton, Cheshire, Independent examiner SK12 1RE Website www.bmla.co.uk

2. Structure, governance and management

The BMLA is a registered charity in England and Wales governed by its Constitution. The Executive Committee (also referred to as the Executive Council or Executive Board) is responsible for the governance, strategic direction and administration of the Association. The members of the Executive Committee act as the charity trustees.

Trustees are elected by the membership in accordance with the Constitution, normally through elections associated with the Annual General Meeting. The Executive Committee may also co-opt members to fill designated vacancies. Potential trustees are selected with regard to the skills, professional experience and breadth of disciplines needed to support the Association’s charitable purposes, including clinical practice, science, education, laser safety and professional standards.

The Executive Committee ordinarily meets twice each year, with additional work undertaken by office holders, working groups and subcommittees between meetings. The Association also receives administrative and conference support from its professional conference organiser.

The Charity Commission register records policies covering financial reserves, internal financial controls, investment, risk management, serious incident reporting, trustee conflicts of interest, trustee expenses and the engagement of external speakers. These provide the framework through which the trustees oversee the principal governance and operational risks of the Association.

British Medical Laser Association | Trustees' Annual Report 2025 | 1

Trustees serving during the year

The following members of the Executive Committee served as trustees during 2025:

Trustee Role during 2025
Prof. Vishal Madan President / Chair
Mr Vasant Oswal Vice-President
Dr Jon Exley Honorary Secretary
Dr Raman Bhutani Treasurer
Prof. Harry Moseley Emeritus President / Trustee
Dr Tom Lister Trustee
Dr Sanjay Rajpara Trustee
Stan Batchelor Trustee
Kerry Belba Trustee
Prof. Reem Hanna Trustee
Prof. Kathleen Fan Trustee
Dr Samira Batul Syed Trustee

Changes after the year end

Because no AGM or Executive Committee elections were held in 2025, the terms of trustees due to conclude during the year were extended until the next AGM, held on 8 May 2026. As the members of the Executive Committee are also the charity trustees, the following post-year-end governance changes are disclosed separately from the Association's activities and performance for 2025:

British Medical Laser Association | Trustees' Annual Report 2025 | 2

Trustees at the date of approval

Trustee Role / status
Dr Tom Lister President
Dr Sanjay Rajpara Vice-President
Dr Jon Exley Honorary Secretary; interim oversight of finances
Mr Vasant Oswal Chair, Education Committee
Prof. Harry Moseley Emeritus President / Trustee
Dr Raman Bhutani Trustee
Stan Batchelor Trustee
Kerry Belba Trustee
Prof. Reem Hanna Trustee
Prof. Kathleen Fan Trustee
Dr Samira Batul Syed Trustee
Julie Robinson Trustee - elected May 2026
Quentin Frew Co-opted Trustee - appointed May 2026
Mark Brewin Co-opted Trustee - appointed May 2026

3. Objectives and activities

The BMLA was founded in 1980 and is a multidisciplinary scientific society for users of lasers, light and energybased devices. Its charitable purpose is to promote, for the benefit of the public, the application of laser and light-based technology in medicine.

In furtherance of that purpose, the Association seeks to:

Public benefit

The trustees have had due regard to the Charity Commission’s guidance on public benefit when planning and reviewing the Association’s activities. The BMLA delivers public benefit by promoting safer clinical practice, supporting professional education, contributing to evidence-based standards and guidance, informing policy and regulation, and encouraging collaboration across the medical, surgical, dental, scientific, aesthetic and allied professional communities. These activities are intended to improve the safety and quality of care for patients and members of the public who receive treatments involving lasers, intense pulsed light and other energy-based technologies.

British Medical Laser Association | Trustees' Annual Report 2025 | 3

4. Achievements and performance

Membership and member engagement

The membership platform introduced in 2024 completed its first full cycle of rolling annual renewals during 2025. The platform provides a streamlined joining and renewal process and supports member communication, articles, working groups and other engagement. Membership continued to grow strongly during 2025 despite the absence of an annual in-person conference, with referrals, colleagues and direct engagement through the BMLA website identified as important routes through which new members found the Association.

The Association continued to review the benefits of Full and Standard membership. Following notification that Lasers in Medical Science would move to an open-access model from January 2026, the trustees considered how best to maintain the value of Full membership, including continued European Laser Association membership and enhanced concessions for BMLA online training courses and webinars.

Education and online courses

The planned 2025 annual conference was not held. Following the decision not to participate in a proposed joint event in Málaga, the BMLA instead delivered a two-day online education programme. Day one comprised seven sessions covering introductory and treatment-focused subjects including vascular lesions, hair removal, laser resurfacing, scar management and photobiomodulation. Day two provided the BMLA Core of Knowledge course.

Both elements attracted 53 paid participants. Feedback was highly positive and the programme generated a surplus of just over £7,000 after delivery costs, demonstrating that the Association was able to maintain its educational reach and generate funds for future charitable activity despite the absence of its usual annual conference.

The BMLA also continued its webinar programme during 2025. The Executive Committee noted strong attendance across the webinars held during the year and agreed that this format should continue as part of the Association’s future educational provision.

Regulation, standards and professional guidance

The BMLA continued to make an active contribution to regulation and professional standards. During the year, a dedicated working group undertook an evidence-based assessment of risks associated with laser, IPL and other energy-based cosmetic treatments in the context of emerging UK licensing proposals. This work contributed to a published paper intended to inform the Department of Health and Social Care and other stakeholders.

The Association completed a review of the Core of Knowledge syllabus in collaboration with the Medicines and Healthcare products Regulatory Agency (MHRA). The BMLA was also invited by the MHRA to lead work to review and update national guidance on the safe use of lasers, intense light source systems and LEDs in medical, surgical, dental and aesthetic practice, in collaboration with other relevant professional bodies.

Work also continued with international and UK partners on the hazards of surgical plume, with a BMLA subcommittee supporting the development of guidance and standards in this area.

British Medical Laser Association | Trustees' Annual Report 2025 | 4

5. Financial review

The independently examined accounts for the year ended 31 December 2025 record income from activities of £48,283 (2024: £80,962), together with bank interest of £1,080 (2024: £1,270). Expenditure was £43,373 (2024: £69,626), resulting in a surplus for the year of £5,990 (2024: £12,606). The lower level of income and expenditure compared with the prior year principally reflects the different events programme in 2025, when no in-person annual conference was held.

Financial summary 2025 2024
Income from activities £48,283 £80,962
Bank interest £1,080 £1,270
Total expenditure £43,373 £69,626
Surplus for the year £5,990 £12,606
Cash at bank and in hand £90,352 £85,323
Net assets / unrestricted funds £90,814 £84,824

At the year end, the Association held cash of £90,352, debtors of £1,273 and creditors falling due within one year of £811. Net assets and total funds were £90,814. The accounts identify these funds as unrestricted and available to support the charity’s general objects.

Reserves

The Association maintains a financial reserves policy. The trustees seek to retain sufficient unrestricted reserves to provide financial resilience, meet ongoing commitments and manage the variability associated with conference and educational activity. At 31 December 2025, unrestricted funds stood at £90,814. The level and purpose of reserves are reviewed by the Executive Committee alongside the Association’s recurring costs and planned charitable activities.

Trustee remuneration, employees and liabilities

The accounts report that the Association had no employees during the year. No trustees or persons connected with them received remuneration or expenses. Creditors due within one year were £811 and there were no material uncertainties identified in relation to the charity’s ability to continue as a going concern. The independent examiner reported no matters of material concern arising from the examination of the 2025 accounts.

British Medical Laser Association | Trustees' Annual Report 2025 | 5

6. Plans for the future

The trustees intend to build on the progress made during 2025 by continuing to expand education, member engagement and professional collaboration. Priorities include maintaining a strong programme of webinars and online education; developing the membership platform and benefits; continuing work with the MHRA and other professional bodies on laser safety guidance; advancing the BMLA’s work on surgical plume; and supporting the Association’s role in discussions on emerging regulation of cosmetic laser, IPL and energy-based treatments.

The return of the annual conference in 2026 provides an important opportunity to strengthen scientific exchange, education, membership engagement and the long-term sustainability of the Association.

7. Trustees’ declaration

In preparing the report, the trustees have had regard to the Charities Act 2011, applicable Charity Commission guidance, including guidance on public benefit, and the Charities SORP (FRS 102) applicable to the reporting period.

Dr Jon Exley Secretary / Trustee

British Medical Laser Association | Trustees' Annual Report 2025 | 6

BRITISH MEDICAL LASER ASSOCIATION REGISTERED CHARITY NUMBER 800062 INDEPENDENT EXAMINER'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

British Medical Laser A¥sociation Contents Page Charity Information Independent ExamineI5 Report statement of Financial Activiti Balance Sheet Notes to the Accounts 5t07

British Medical Laser A55ociation Charity Information For The Year Ended 31 Decernber 2025 Charity Number 800062 Reglstered OffSce 179 Park Lane Poynton Cheshire SK12 IRH Neal Ford Accounts Attountant 179 Park Lane Poynton Cheshire 5K12 IRH Independent Examlner Leathley & Co- Poynton Office AAT Member In Practlce Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 IRE

British Medical La$er Association Independent Examlner's Report For The Year Ended 31 December 2025 Independent Examiner's Report to the trustees of British Medical Laser Association I report to the charity trustees on my exarnination of the accounts of British Medical Laser Association for the year ended 31 December 2025 ResponsSbllltles and basls of report As the trustees of the ch8rity, you are responsible for the p￿paratIOn of the accc>unts in accordance with the requirements of the Charities Act 2011 (The 2011 Act'l. I report In ￿SpeCt of my examlnation of your charity's accounts as tsrrSed out under sectlon 145 of the 2011 Act. In tsrrylng out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's Statement I hève completed my examinttion. I can confirm thèt no material matters have tome to my attention in connection with the examination which give me cause to believe that, in any material aspect.. accounting records were not kept In accordantr with section 130 of the 2011 Act., or the accounts did not accord véith those records,. or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Actounts and Reportsi regulatlons 2008 other than any requlrement that the accounts glve a 'true and fair, vievé whlch is not matter considered as part of an Independent examination,. or the accounts have not been prepared in accordance wlth the Charltles SORP IFRS 1021. I have no conceYn$ and have come across no other matters In connertlon wlth the examlnation to which attentlon should be drav4n in this report in order to enable a proper understsnding of the accounts to be reached. TarL2 Shuw Tara Shaw Accountsnt Leathley & Co. Park Lane Business Centre 78, Park Lane Poynton CheshSre 5K12 IRE 23rd March 2026 Pkg¢ 2

Britlsh Medical Laser A55ociation Income and Expenditure Account For The Year Ended 31 December 2025 2025 2024 Notes TURNOVER Cost of sales 48.283 130,698 1 80.962 158,251 1 GROSS SURPLUS 17.585 22,711 Adminlstratlve expenses 112,675 1 111,375 1 OPERATING SURPLUS Other Interest receivable and slmilar Sncome 4.910 1,080 11,336 1,270 SURPLUS FOR THE FINANCIAL YEAR 5,990 12,606 The note5 on page 6 form part of these financial staternents.

British Medical Laser A55ociation Balance Sheet As At 31 December 2025 2025 2024 Notes CURRENT ASSETS Debtors 1,273 90,352 251 Cash at bank and in hand 85,323 91,625 85,574 Creditor$- Amounts Falling Due Within One Year {811 ) (750 ) NET CURRENT ASSETS (LIABILITIES) 90,814 84.824 TOTAL AssEfs LESS CURRENT LIABILITIES 90.814 84.824 NET ASSErs 90,814 84,824 IncDme and Expenditure Account 90,814 84,824 MEMBERS. FUNDS 90.814 84.824 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 continulng charitable operations. Approved by the board And slgned on its behalf by Dr Raman Bhutani Trustee 25 Mar 2026

British Medical La$er Association Notes to the Accounts For The Year Ended 31 Decernber 2025 l. General Information Britlsh Medlcal Laser Association Is a charityi ￿gIStered in England & Wales, registered number 800062. The regIste￿d office is 179 Park Lane, Poynton, Cheshire, SK12 IRH. 2. Accounting Policies Ba$1$ 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 èccounts in accordance with the Financial Reporting Standard applitsble in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Fiepublic of Ireland IFRS 1021 and the Charitles Act 2011 Change in basis of accounting or to previous accounts There has been no change to the accounting policies Ivaluation rule5 and method of accounting) Since last year and no changes have been made to accounts for p￿￿10￿5 years. Fund accounting Unrestricted funds.. charitv. These are availèble for use at the discretion of the trustees in furtherance of the geneftl objects of the 0￿ignated funds.. These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds.. These are available for use subject to restrictions irnpose(I by the donor or through terrns of an appeal. Income Recognition of intOmÈ'. Income is included in the StatÈtnent of Financial Artivitie5 ISOFAI when the tharity become5 entitled to, and virtually certain to retrive, 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. Oonatlons and legacies.. Voluntsry income recelved by way of grants, donatlons and glfts is Included In the SOFA when receSvable and only when the Charity has unconditional entitletnent to the incotne. Tax reclaitns on donations and gifts.. Income fmtn tax reclaims is included in the SOFA at the Same titne as the gifvdonation to Donated services and facilities.. These are only included in income (with an equivalent arnount in expenditure) where the benefit to the Charlty is reasonably quantif13ble, measurable and materi31. Volunteer help= The value of any volunteer help recelved Is not Included In the accounts. Investment Income.. Thls Is Included In the accounts when recelvable. Gainslllossesl 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/llossesl on investment assets.. This includes any 9ain or loss on the sale of investments. Expendlture 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 véhich it relates. Expendlture on raising funds.. These comprise the costs assoclated with attractin9 voluntary income, fundraislng trading Costs and Investment management costs. Expenditure 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 15 accounted for on an aciual paid b851s plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance c05ts.. These include those costs a550ciated with rneeting the constitutional and statutory requiretnent5 of the Charity, Including any audivindependent examination fees, costs linked to the strategic management of the Charityi together wlth a sh8re of other admlnistration costs. other expendlture.. These are support costs not allotsted to a partlcular actlvSty. Page 5

Taxation The charity is exempt from corporation tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlernent amount due after any trade discount offered. Prepaytnent5 are valued at the amount prepaid net of any trade discounts due. ash and cash equivalents Cash and cash equivalents COmPri5e cash at bank arbd on hand, demand deposits with bank5 and other short-term highly liquid Investments wlth origin31 maturlties of th￿e months or less 8nd b3nk overdrafts. In the statement of flnancial posltlon, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of b3nk overdrafts that are ￿payable on demand and form an integral part of the company's cash management. Trade and other credltors Short term creditors are measured at the transaction price. Qther creditors and provisions are recognised where the charity h35 a present obllgatlon resultlng fmm a past event that wlll 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 allo¥vlng for any trade discounts due. Re￿Ipt of donated goods, facllltles and servlces All donated goods, facilitie5 services received are ￿e￿9￿15ed within incoming re50urce5 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.. NIL12021'. NIL) Neither the truste￿ nor any person5 connected with them received any reffluneration or expenses during the year. 3. Charlty Status The charity constitutes a public benefit entity as defined by FRS 102. The trustees cOns￿er that there are no material unTrrtainties abtrut the charity's ability to continue as a goin9 conttrn. 4. Debtors 2025 2024 Due wlthln one year VAT 1,273 251 5. Credltors: Amounts Falllrto Due Wlthln One Year 2025 2024 Trade creditors Accruals and deferred income 61 750 750 811 750 6. Company Ilmlted by guarantee The company is limited by guarantee and has no share capital. Every rnernber of the cotnpany undertakes to contribute to the assets of the cornpany, in the event of a winding up, such an amount as may be requlred not exceedlng £1. Pagc 6

British Medical Laser A55ociation Detailed Income and Expenditure Account For The Year Ended 31 December 2025 2025 2024 TURNOVER Conference incorne 24,183 21,960 500 1,640 60,532 18,680 1,750 Membership fees Website advertising Course fees 48,283 80,962 COST OF SALES Purchases 2,156 28,804 26,768 523 Managernent fees Prernises costs 12,450 18,248 Support and adminlstratlon costs 130,698 1 158,251 1 GROSS SURPLUS 17,585 22,711 Admlnlstrat5ve Expenses Stsff tralnlng Advertising ènd mèrketing c05t5 Website costs Independent Examination Fee Accountancy fees 5ubstnptions Bank Charges Sundry expenses 126 950 4,655 750 600 3,080 1,214 760 3,408 900 660 5,947 999 112,675 1 111,375 1 OPERATING SURPLUS 4.910 11.336 Other interest receivable and similar inetsme Bank interest receivable 1,080 1,270 1,080 1,270 SURPLUS FOR THE FINANCIAL YEAR 5,990 12,606

BRITISH MEDICAL LASER ASSOCIATION REGISTERED CHARITY NUMBER 800062 INDEPENDENT EXAMINER'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

British Medical Laser A¥sociation Contents Page Charity Information Independent ExamineI5 Report statement of Financial Activiti Balance Sheet Notes to the Accounts 5t07

British Medical Laser A55ociation Charity Information For The Year Ended 31 Decernber 2025 Charity Number 800062 Reglstered OffSce 179 Park Lane Poynton Cheshire SK12 IRH Neal Ford Accounts Attountant 179 Park Lane Poynton Cheshire 5K12 IRH Independent Examlner Leathley & Co- Poynton Office AAT Member In Practlce Park Lane Business Centre 78 Park Lane Poynton Cheshire SK12 IRE

British Medical La$er Association Independent Examlner's Report For The Year Ended 31 December 2025 Independent Examiner's Report to the trustees of British Medical Laser Association I report to the charity trustees on my exarnination of the accounts of British Medical Laser Association for the year ended 31 December 2025 ResponsSbllltles and basls of report As the trustees of the ch8rity, you are responsible for the p￿paratIOn of the accc>unts in accordance with the requirements of the Charities Act 2011 (The 2011 Act'l. I report In ￿SpeCt of my examlnation of your charity's accounts as tsrrSed out under sectlon 145 of the 2011 Act. In tsrrylng out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's Statement I hève completed my examinttion. I can confirm thèt no material matters have tome to my attention in connection with the examination which give me cause to believe that, in any material aspect.. accounting records were not kept In accordantr with section 130 of the 2011 Act., or the accounts did not accord véith those records,. or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Actounts and Reportsi regulatlons 2008 other than any requlrement that the accounts glve a 'true and fair, vievé whlch is not matter considered as part of an Independent examination,. or the accounts have not been prepared in accordance wlth the Charltles SORP IFRS 1021. I have no conceYn$ and have come across no other matters In connertlon wlth the examlnation to which attentlon should be drav4n in this report in order to enable a proper understsnding of the accounts to be reached. TarL2 Shuw Tara Shaw Accountsnt Leathley & Co. Park Lane Business Centre 78, Park Lane Poynton CheshSre 5K12 IRE 23rd March 2026 Pkg¢ 2

Britlsh Medical Laser A55ociation Income and Expenditure Account For The Year Ended 31 December 2025 2025 2024 Notes TURNOVER Cost of sales 48.283 130,698 1 80.962 158,251 1 GROSS SURPLUS 17.585 22,711 Adminlstratlve expenses 112,675 1 111,375 1 OPERATING SURPLUS Other Interest receivable and slmilar Sncome 4.910 1,080 11,336 1,270 SURPLUS FOR THE FINANCIAL YEAR 5,990 12,606 The note5 on page 6 form part of these financial staternents.

British Medical Laser A55ociation Balance Sheet As At 31 December 2025 2025 2024 Notes CURRENT ASSETS Debtors 1,273 90,352 251 Cash at bank and in hand 85,323 91,625 85,574 Creditor$- Amounts Falling Due Within One Year {811 ) (750 ) NET CURRENT ASSETS (LIABILITIES) 90,814 84.824 TOTAL AssEfs LESS CURRENT LIABILITIES 90.814 84.824 NET ASSErs 90,814 84,824 IncDme and Expenditure Account 90,814 84,824 MEMBERS. FUNDS 90.814 84.824 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 continulng charitable operations. Approved by the board And slgned on its behalf by Dr Raman Bhutani Trustee 25 Mar 2026

British Medical La$er Association Notes to the Accounts For The Year Ended 31 Decernber 2025 l. General Information Britlsh Medlcal Laser Association Is a charityi ￿gIStered in England & Wales, registered number 800062. The regIste￿d office is 179 Park Lane, Poynton, Cheshire, SK12 IRH. 2. Accounting Policies Ba$1$ 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 èccounts in accordance with the Financial Reporting Standard applitsble in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Fiepublic of Ireland IFRS 1021 and the Charitles Act 2011 Change in basis of accounting or to previous accounts There has been no change to the accounting policies Ivaluation rule5 and method of accounting) Since last year and no changes have been made to accounts for p￿￿10￿5 years. Fund accounting Unrestricted funds.. charitv. These are availèble for use at the discretion of the trustees in furtherance of the geneftl objects of the 0￿ignated funds.. These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds.. These are available for use subject to restrictions irnpose(I by the donor or through terrns of an appeal. Income Recognition of intOmÈ'. Income is included in the StatÈtnent of Financial Artivitie5 ISOFAI when the tharity become5 entitled to, and virtually certain to retrive, 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. Oonatlons and legacies.. Voluntsry income recelved by way of grants, donatlons and glfts is Included In the SOFA when receSvable and only when the Charity has unconditional entitletnent to the incotne. Tax reclaitns on donations and gifts.. Income fmtn tax reclaims is included in the SOFA at the Same titne as the gifvdonation to Donated services and facilities.. These are only included in income (with an equivalent arnount in expenditure) where the benefit to the Charlty is reasonably quantif13ble, measurable and materi31. Volunteer help= The value of any volunteer help recelved Is not Included In the accounts. Investment Income.. Thls Is Included In the accounts when recelvable. Gainslllossesl 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/llossesl on investment assets.. This includes any 9ain or loss on the sale of investments. Expendlture 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 véhich it relates. Expendlture on raising funds.. These comprise the costs assoclated with attractin9 voluntary income, fundraislng trading Costs and Investment management costs. Expenditure 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 15 accounted for on an aciual paid b851s plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance c05ts.. These include those costs a550ciated with rneeting the constitutional and statutory requiretnent5 of the Charity, Including any audivindependent examination fees, costs linked to the strategic management of the Charityi together wlth a sh8re of other admlnistration costs. other expendlture.. These are support costs not allotsted to a partlcular actlvSty. Page 5

Taxation The charity is exempt from corporation tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlernent amount due after any trade discount offered. Prepaytnent5 are valued at the amount prepaid net of any trade discounts due. ash and cash equivalents Cash and cash equivalents COmPri5e cash at bank arbd on hand, demand deposits with bank5 and other short-term highly liquid Investments wlth origin31 maturlties of th￿e months or less 8nd b3nk overdrafts. In the statement of flnancial posltlon, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of b3nk overdrafts that are ￿payable on demand and form an integral part of the company's cash management. Trade and other credltors Short term creditors are measured at the transaction price. Qther creditors and provisions are recognised where the charity h35 a present obllgatlon resultlng fmm a past event that wlll 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 allo¥vlng for any trade discounts due. Re￿Ipt of donated goods, facllltles and servlces All donated goods, facilitie5 services received are ￿e￿9￿15ed within incoming re50urce5 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.. NIL12021'. NIL) Neither the truste￿ nor any person5 connected with them received any reffluneration or expenses during the year. 3. Charlty Status The charity constitutes a public benefit entity as defined by FRS 102. The trustees cOns￿er that there are no material unTrrtainties abtrut the charity's ability to continue as a goin9 conttrn. 4. Debtors 2025 2024 Due wlthln one year VAT 1,273 251 5. Credltors: Amounts Falllrto Due Wlthln One Year 2025 2024 Trade creditors Accruals and deferred income 61 750 750 811 750 6. Company Ilmlted by guarantee The company is limited by guarantee and has no share capital. Every rnernber of the cotnpany undertakes to contribute to the assets of the cornpany, in the event of a winding up, such an amount as may be requlred not exceedlng £1. Pagc 6

British Medical Laser A55ociation Detailed Income and Expenditure Account For The Year Ended 31 December 2025 2025 2024 TURNOVER Conference incorne 24,183 21,960 500 1,640 60,532 18,680 1,750 Membership fees Website advertising Course fees 48,283 80,962 COST OF SALES Purchases 2,156 28,804 26,768 523 Managernent fees Prernises costs 12,450 18,248 Support and adminlstratlon costs 130,698 1 158,251 1 GROSS SURPLUS 17,585 22,711 Admlnlstrat5ve Expenses Stsff tralnlng Advertising ènd mèrketing c05t5 Website costs Independent Examination Fee Accountancy fees 5ubstnptions Bank Charges Sundry expenses 126 950 4,655 750 600 3,080 1,214 760 3,408 900 660 5,947 999 112,675 1 111,375 1 OPERATING SURPLUS 4.910 11.336 Other interest receivable and similar inetsme Bank interest receivable 1,080 1,270 1,080 1,270 SURPLUS FOR THE FINANCIAL YEAR 5,990 12,606