## **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: 

- Prof. Vishal Madan stepped down as President and relinquished his position on the Executive Committee after approximately ten years of leadership. 

- Stan Batchelor, Dr Sanjay Rajpara, Kerry Belba, Dr Tom Lister and Prof. Reem Hanna reached the end of their terms and were successfully re-elected to the Executive Committee. 

- Dr Tom Lister was elected President following a ballot of members, and Dr Sanjay Rajpara was elected Vice-President unanimously. 

- Dr Raman Bhutani stepped down as Treasurer. No successor was elected at the AGM, and the Honorary Secretary, Dr Jon Exley, was asked to oversee the Association's finances on an interim basis pending appointment of a Treasurer. Dr Bhutani continued as a member of the Executive Committee. 

- Julie Robinson was elected to the Executive Committee. Quentin Frew and Mark Brewin were appointed as 

   - co-opted Executive Committee members for 12 months. 

- Mr Vasant Oswal stepped down from the Vice-President role and continued to support the Association as Chair of the Education Committee. 

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: 

- promote the safe operation of lasers and light-based technology in the treatment of human disease; 

- promote research and development in laser and light-based technology in medicine and the publication of useful research findings; 

- establish and support standards in the medical application of lasers and light-based technology; and 

- promote collaboration and understanding between clinical and scientific disciplines involved in laser and light-based technology. 

## **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