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2024-12-31-accounts

United Kingdom Environmental Mutagen Society Trustees’ Annual Report and Accounts For the year ended 31 December 2024

Charity No. SC029239

United Kingdom Environmental Mutagen Society

Contents of the Accounts for the year ended 31 December 2024

Page
Charity information 1
Trustees’ Annual Report 2 - 5
Independent Examiner’s Report 6
Statement of Receipts and Payments 7
Statement of Balances 8
Notes to the Accounts 9

United Kingdom Environmental Mutagen Society

Legal and Administrative Information

Charity name

United Kingdom Environmental Mutagen Society

Charity registration number SC029239 Principal address and 1 Lochrin Square OSCR contact address 92-98 Fountainbridge Edinburgh EH3 9QA

Trustees

Non-Voting Committee Members

Website www.ukems.org.uk Independent Examiner TC Group Business Advisors and Accountants 1 Lochrin Square 92-98 Fountainbridge Edinburgh EH3 9QA Bankers Lloyds TSB 802 Oxford Street Swansea SA1 3AF

Page 1

United Kingdom Environmental Mutagen Society

Trustees’ Annual Report for the year ended 31 December 2024

The Trustees are pleased to present their report together with the charity’s Accounts for the year ended 31 December 2024.

Trustees

The Trustees serving during the year and since the year end are detailed on page 1. For the purposes of charity law, the members of the Executive Committee are the charity’s Trustees and throughout this report are collectively referred to as the Trustees.

Structure, Governance and Management

Governing Document

United Kingdom Environmental Mutagen Society (‘UKEMS’) is an unincorporated body which is recognised by the Office of the Scottish Charity Regulator (OSCR) as a Scottish Charity, No. SC029239. It operates under the rules of its Constitution.

Appointment of Trustees

Trustees are elected and appointed under the terms of the Constitution. New Trustees undergo instruction to brief them of their legal obligations under charity law.

The management of the charity is the responsibility of the Executive Committee who are appointed and elected under the rules of the Constitution.

Organisational structure

The Trustees are responsible for the direction and administration of the charity and serve on a voluntary basis.

The business of UKEMS is undertaken by the UKEMS Committee which comprises the charity’s Trustees together with non-voting members including the Editor of the Journal ‘Mutagenesis’, the Chair of the Molecular Epidemiology Group, the Chair of the Industrial Genotoxicology Group, the Chair of the Next Generation Sequencing (NGS) Group and the Chair UKEMS New Investigators Group and the organiser of the next annual meeting, if they are not a Trustee. The Committee meets 2-4 times per year to discuss UKEMS business.

Objectives and Activities

The principal objective of the charity is to encourage the study of genetic toxicology and environmental mutagenesis together with the underlying biological phenomena, particularly where these may be of concern to human health.

The charity achieves its main objective by organising conferences, publishing and distributing a journal ( Mutagenesis ), awarding prizes and bursaries and acting as the UK section of the European Environmental Mutagenesis and Genomics Society (EEMGS) [SCIO], Scottish Charity No. SC050303.

Individuals become members of the Society by subscription to the UKEMS website, which is managed by Affinity Events Ltd.

Page 2

United Kingdom Environmental Mutagen Society

Trustees’ Annual Report for the year ended 31 December 2024

ACHIEVEMENTS and PERFORMANCE

Following the successful UKEMS 2023 conference at the Royal Hall in Harrogate, the UKEMS 2024 annual conference was held from the 7[th] to the 10[th] of July at the University of Bath.

The meeting was attended by over 100 delegates, with speakers presenting numerous symposia organised along three tracks of basic, applied and regulatory research. There was a NUKEMS poster session and a panel discussion with distinguished scientists talking about different career paths, immediately prior to the conference. The UKEMS Jim Parry award and Mutagenesis paper of the year recipients for 2024 were highlighted at the AGM with presentations from both recipients performed at the conference.

At the time of the AGM, the membership of the UKEMS was 11 fellows, 132 members and 35 student members.

UKEMS provided approximately £10,000 for bursaries for students, young postdoctoral scientists and industrial members with equivalent levels of experience, which is in line with UKEMS intention to support researchers, to attend the UKEMS conference. Awards were also made at the end of the conference for poster presentations and the best overall presentation (oral or poster). In 2024 UKEMS also funded three students through the small grants scheme and four students received summer studentships which amounted to a total of approximately £6,000.

During 2024, as in the previous years, the UKEMS committee focused on advertising and managing the various grants and funding schemes that are open to members to advance the objectives of the society, as well as communicating regularly with its members giving updates on upcoming scientific meetings and workshops. UKEMS has assisted its affiliated groups, the Molecular Epidemiology Group, the Industrial Genotoxicology Group, the Next Generation Sequencing Group and NUKEMS, both financially and through supporting their activities. Furthermore, UKEMS grants, affiliations, and funding support (e.g. EEMGS and the IGG/NGS joint meeting for 2024 amounted to £9,000.

The Society’s Journal Mutagenesis continues to perform well from which the Society received £79,939 (the 2023 profit share) during 2024 as shown within the Statement of Receipts and Payments on page 7. The 2024 profit share amounted to £83,735 which was received during 2025 and is shown within Debtors on the Statement of Balances on page 8. This significant Journal income is a great support in helping to fund UKEMS interests and the Committee would like to extend its gratitude to Shareen Doak (Mutagenesis Editor) and Sarah McKenna (Oxford University Press), as well as all the editorial staff and senior editors for their continued direction of the Journal leading to its success.

Financial Review

The Accounts for the year ended 31 December 2024 have been prepared on the Receipts and Payments basis and are set out on pages 7 to 9. Per the Statement of Receipts and Payments on page 7, the charity reported Net Expenditure (i.e. a Deficit) for the year of £19,008 (2023 – Deficit £80,267).

Page 3

United Kingdom Environmental Mutagen Society

Trustees’ Annual Report for the year ended 31 December 2024

Reserves Policy

It is the Trustees’ policy to maintain Unrestricted Funds at a level that equates to approximately six months of unrestricted expenditure. Per Unrestricted Funds on page 8, the Society’s free reserves at 31 December 2024 amounted to £59,654 (2024 - £77,282) which is above the required level and is acceptable to the Trustees in view of the possibility of the Society having to underwrite deficits from future conferences.

Grant making policy

The UKEMS currently awards two types of grants by a competitive application process:

Summer student placements (£1,500) Small grant scheme (£4,500)

For each scheme, an announcement is made on the UKEMS website with an email to the members stating the deadline for applications (which may vary year by year).

The UKEMS Committee reserves the right to make no awards in a given year if the standard of applicants is not high enough, or if financial constraints prevent the making of the awards.

There is a designated form for applicants to complete providing information and completing the proposal with justification and, in the case of the small grant scheme, a brief summary of requested costs.

Applications received by the deadline will be reviewed by a panel of UKEMS Committee members. Committee members will not be directly involved in the decision-making process if they have a link to the applicant or are making an application themselves.

The panel completes a score sheet and comments on the suitability of the proposal for fulfilling the aims of the Society.

The Secretary or Treasurer collates the scores and the proposals are ranked accordingly. The award is made to the best proposals, according to the number of awards available.

Statement of Trustees’ Responsibilities

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable them to ensure that the Accounts comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s Constitution. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Independent Examiner

F.C.C.A independent examiner of the Charity as the designated partner of TC Group, Business Advisors and Accountants responsible for this engagement. The Trustees recommend that he remain in office as independent examiner until further notice.

Page 4

Uillled Killgdow Elli'll"ollmental Mulagell Society Trustees, Allnual Repoi*fop' Ilie ended31 DÉcoiibeF' 2024 2fd1112tr25 Thisreport wa8 approvedby the Tr￿81eeS oo.................................. alld si8ned ontbeirbehalf by. Page 5

Uniied Kin dom Environmental Mula en Socie Independellt EIaminei"'s Repoit to the Trustees of Inited Killgdom Enilrollmelltal Mutagen Soclety I report on the Accounts of thecharity for theyearended 3 1 December2024 wlll.ch are set out ollpages 7t09. Resp￿tIVe RèsponslbUltl*s of Trnstees #nd The clwAty's Tnlstees are responsible for the preparationof the Accounts in accordance with the tern of the Clwities and Tnlstee InVestll￿￿t (Scotland) Act ?005 aod tbe Clharities Accoullts (Scotland) Resulatio￿8 ?006 an]ended). The charity TnLStees consider that the audit re￿ilre￿￿ent of Regulatio 10(l) (d) of the 20(￿ Accounts Re8iilalioDs does Dot apply. Ii is my Tespoiisibility to ex￿ni￿e tlie Accol￿tS as reqiiired Sectioll 44(1) (c) of the Act and to state Thbether particular n]atters have come to my attentii)n. Bgsts of Indopendent Exanthier's Reporl My exan11t￿tiott was cauied out iu aceordaoce with Resulation I l of the ?(K)6 Accounts Rewl8tions. An exan)inats'on incliides a review of the accountin8 Tecords kept by the ¢l)an'ty and 8 cowarison of the Accoiults presented with those records. It also incli￿eS consideration of ally unusual itenis or disclosi￿e5 iii the ACC(￿￿ts. and seeks explanatio￿ fr(xii tbe Truslees conceniin8 aDy siich li￿tter5. The Pr0ceth￿es undertaken do Dot provide all the evideJKe thal would be reqiiired authi. ￿ld conseqiienily I do not express an audit opinion on the Triew 8iven by the Account5. IndepeDdeDI Eximlner'$ Statement i the coiwse of my examinaiion. no matter come to my attention which 8ive$ me reasonable Ca￿Se to believe that in any mg¢erial resFttt the requittments: lo keep accol￿tIn8 records in accordaiice with Sectioll 44(1) (a) of the 2￿5 Acl and Re￿lIatIOn 4 of ibe ?IN)6 Accoiuits Re8ulaiioDS. and to prepare Accounts M.hich accord w'iih the a¢¢oulltill8 records and comply wilh Re￿18110 9 of the 7006 Accouuls Re8ulations have not been meL (t to which in my Opinio￿ attention should be drawn ID orderto enable apToperunderstandm8 of the Acco1￿1$ to be reached. 'I'C (yroup Bitsine55 Advi50X5 and Accountsnts 92-98 FouDtsiuknid8e Editsbw8h EH3 9QA Date..2811 Ir2025 Page O

United Kingdom Environmental Mutagen Society

Statement of Receipts and Payments for the year ended 31 December 2024

Notes
Receipts
Voluntary income
Subscriptions
Charitable Activities
Journal Income (Oxford University Press)
5
Ticket sales/(Ticket sales refund)
Investment Income
Interest received
Total Receipts
Payments
Charitable Activities
EEMGS Bursaries
EEMGS Subscription
Summer grants
Mutagenesis editorial expense
Website costs
Bath 2024 Conference
Edinburgh 2026 Conference
IGG sponsorship
PAEMGS Sponsorship
Conference prizes
Paper of the Year Prize
Bank charges
Sub-Total
Governance costs
Independent Examiner's Fee
Committee Expenses
Sub-Total
Total Payments
Transfers between accounts
Net Receipts/(Payments) for the year
Unrestricted
Funds
£
4,430
79,938
-
946
Restricted
Funds
890
-
(250)
74
Total
2024
£
5,320
79,938

(250)
1,020
Total
2023
£
4,500
80,030
1,020
1,076
85,313 714 86,028 86,626
10,274
-
5,990
5,000
1,586
53,308
12,547
7,000
-
116
500
-
-
-
-
-
242
3,853
-
-
-
-
-
-
10,274
-
5,990
5,000
1,828
57,161
12,547
7,000
-
116
500
-
11,002
2,735
21,865
6,000
418
113,672
-
1,020
1,527
96
500
50
96,321 4,095 100,416 158,885
4,620
-
-
-
4,620
-
4,380
3,628
4,620 - 4,620 8,008
100,941 4,095
105,036
166,893
2,000
(17,628)
(2,000)
(1,381)

-

(19,008)
166,123
(80,267)

The Notes on page 9 form an integral part of these Accounts.

Page 7

United Kingdom Environmental Mutagen Society

Statement of Balances as at 31 December 2024

Unrestricted
Notes
Funds
£
Bank and Cash in Hand
Opening balances
77,282
Net Receipts/(Payments) for the year
(17,628)
Closing Balances
59,654
Reserves
General Fund
59,654
Closing Balances
59,654
Debtors
Journal income (OUP)
5
83,735
Subscription income
810
Cash held by Affinity Events for future conferences
5,000
Prepayment - Costs towards future events
12,547
102,092
Liabilities
Independent Examiner's Fee
4,850
4,850
28/11/2025
Approved by the Trustees on ................................. and signed on their behalf by:
Unrestricted
Funds
£
77,282
(17,628)
Restricted
Funds
£
14,634
(1,381)
Total
2024
£
91,916
(19,008)
Total
2023
£
172,183
(80,267)
59,654 13,253 72,908 91,916
59,654 13,253 72,908 91,916
59,654 13,253 72,908 91,916
83,735
810
5,000
12,547
-
-
-
83,735
810
5,000
12,547
79,939
-
-
-
102,092 - 102,092 79,939
4,850 - 4,850 4,536
4,850 - 4,850 4,536

The Notes on page 9 form an integral part of these Accounts.

Page 8

United Kingdom Environmental Mutagen Society

Notes to the Accounts for the year ended 31 December 2024

1. Accounting Policies

Basis of Accounting

The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

VAT

The charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.

2. Funds

Funds are defined as follows:

Unrestricted Funds

General Fund

The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

Restricted Funds

Restricted Funds are subject to specific conditions as to how they may be used. The purposes and uses of the Restricted Funds are set out in Note 6.

3. Expenditure

Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner's fee.

4. Trustees' Remuneration and expenses

No Trustees nor any persons connected with them received remuneration during the year (2023 - £nil).

5. Debtors

The Society receives 50% of the profit arising from the Mutagenesis Journal. The profit share is paid by Oxford University Press to the Society after the end of the year to which it relates. Journal Income (OUP) of £83,735 included in Debtors at 31 December 2024, as per the Statement of Balances on page 8, represents the Society's profit share for the year ended 31 December 2024.

6. Restricted Funds

Molecular Epidemiology Sub-Group
Industrial Genotoxicology Sub-Group
At 01.01.24
Receipts
Payments
Transfers
At 31.12.24
£
£
£
£
£
9,352
(176)
(1,292)
2,000
9,884
5,282
890
(2,803)
-
3,369
14,634
714
(4,095)
2,000
13,253

Purposes of Restricted Funds

Each Sub-Group operates a bank account to finance activities for the support of its members in fostering multidisciplinary links in the molecular epidemiology and genotoxicoly scientific sectors, via data workshops and annual meetings. Each Sub-Group would normally

Page 9

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