2025-04-05-accounts - ICDAS Foundation

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ICDAS Foundation

A Company limited by Guarantee

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

CHARITY NUMBER: SC038271 COMPANY NUMBER: SC305836

ICDAS Foundation

A company limited by guarantee

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~ ICDAS Foundation

A company limited by guarantee

Trustees' Report for the year ended 5th April 2025

The board (the Charity's trustees), who are also the directors under company law, present their report and the financial statements of the charity for the year ended 5th April 2025.

Reference and administrative details

Registered charity name ICDAS Foundatiom Charity registration number SC038271 Company registration number SC305836 Principal and registered office 61 Scott Street Dundee DD2 2BA The trustees Nigel Pitts Kim Ekstrand Dominick Zero Stefania Martignon External Examiners Han & Co Accountanis 61 Scott Street ‘ Dundee DD2 2BA Bankers . TSB Dundee

ICDAS Foundation

A company limited by guarantee

Structure, governance and management

The foundation is a company limited by guarantee, not having a share capital, and the constitution is formed by the Memorandum and Articles of Association of the company.

Recruitment and appointment of members

All of the trustees are appointed or reappointed by the members at our annual general meeting.

Objectives and activities

The purpose of the International Caries Detection and Assessment System (ICDAS) Foundation lie in the fields of dental research and education; specifically, in the development of Caries Systems and educational software to support them.

The ICDAS Vision is:

To improve human health worldwide by the prevention and control of dental caries throughout life.

The earlier statements continue to guide the Foundation - but now with an increased focus on the development and use of ICCMS™ and CariesCare International:

ICDAS: employs an evidence based and preventively oriented approach

ICDAS is: a detection and assessment system classifying stages of the caries process

ICDAS is for: use in dental education, clinical practice, research and public health

ICDAS provides: all stakeholders with a common caries language

ICDAS has evolved: to comprise a number of approved, compatible “formats”

ICDAS supports decision-making: at both individual and public health levels

ICDAS has generated ICCMS™ to enable: improved long-term caries outcomes

ICCMS™ has generated CariesCare International: to deliver ICCMS™ in practice

Achievements and performance during the year

During the year there was continuing widespread International dissemination of progress with the ICDAS approach and its ICCMS ™ (International Caries Classification and Management System) and CariesCare International components for caries management.

The Implementation vehicle of the ICDAS Foundation, the GCCM (Global Collaboratory for Caries Management) was further developed, once again this activity promoted the ICDAS agenda and is further linked ICDAS and ICCMS™ with the parrallel work of the Alliance for a Cavity Free Future (ACFF). The futher development of CariesCare International continued.

ICDAS Foundation

A company limited by guarantee

Dissemination activities included the following following highlights this year:

activities included the following following highlights this year: ,
° The ICDAS Foundation has continued to develop and maintain its integrated Website (https:/Avww.iccms-web.com/), as well as the companion website for CariesCare International (https://cariescareinternational.com/). In June 2025 an ICDAS Foundation linking page was put on line (https://icdasfoundation.com/) to help guide users to the correct site for their enquiries. All three sites were developed further during this period with financial support coming from Professor Pitts.
° . The impact of the ICDAS movement was underscored by the decision to adopt a version of the ICDAS criteria adapted to fit into those of the decennial English National Survey of Adult Oral Health. This survey for the Department of Health's OHID office was delayed by the COVID pandemic, but was commissioned as a clinical survey in 2023. The inclusion of ICDAS equivalent enamel caries codes in the criteria and ICDAS material in the clinical training and calibration courses wasa first. Professor Pitts led the clinical caries teaching training courses and was a lead member of the Consortium delivering the Survey with Nat Cen. Examinations continued into 2024. Analysis of the Survey results took place in 2025.
° The ICDAS Board held a face-to face meeting at the ORCA Congress in Heraklion, Crete on July 3rd 2024. ° A major session of the 2024 ORCA Congress held in Heraklion, Crete in July 2024 was dedicated to the: Work of the ICDAS Foundation, past, present and future over the last 20 years. This series of presentations was delivered on July 3rd by all of the current ICDAS Board Members: Nigel Pitts, Kim Ekstrand, Dominick Zero and Stefania Martignon.
. During the year there were continuing discussions with Dr Rita Vilena regarding an IADR Regional Ddevelopment Project in Latin America on using ICDAS criteria for assessing Early Childhood Caries and preparing a key paper for eventual publication.
. Dr Martignon continued to present key elements of ICCMS™ and CariesCare International ata range of other international meetings, as well as presentations on the Caries OUT project, developed for adapting CC/ for use during the pandemic.
° Professor Pitts and Dr Martignon once again presented key elements of /CCMS™ in practice and policy to the 2024 Virtual ACFF Expert Panel held on November 12th and 13th 2024. This including an update section on developments with Implementation of ICCMS™ and CariesCare International.
. The ICDAS Classification System and its approach played a significant role in developing the economic model which was developed in partnership with the EFP and the "Economist Impact" Organisation. This made a major contribution to the White Paper - Time to put your money where your mouth is - Addressing inequalities in oral health. This model was presented in more detail in the subsequent paper derived from this work, which was published in BMC Oral Health in November 2024. .

Publications in this period using ICDAS, ICCMS, and CCI are too numerous to list individually - but two illustrative examples are:

° Dunleavy G, Neeladri N, Raghupathy R, Jain S, Hofmeister J, Cook R, Vujicic M, Kebschull M, lain Chapple |, West N, Pitts N. Inequalities in oral health: Estimating the longitudinal economic burden of dental caries by deprivation status in six countries. BMC Public Health, 2024 Nov 21;24(1):3239. doi: 10.1186/s12889-024-20652-0.
° Al-Asmardoi AA, Al-HiyasatAS, Pitts NB. BMC Oral Health, 2022 Dec 24:22(1):637. 10.1186/s12903-022-02641-0.PMID: 36566180 Free PMC article. Reframing perceptions in operative dentistry
relating evidence-based dentistry and clinical decision making: a cross-sectional study among Jordanian dentists.

ICDAS Foundation A company limited by guarantee

Financial review

The financial statements show that |CDAS Foundation received income of £5,000 during the year (2024 none). Operating expenses of £4,804 (2024 £5,032) were incurred, this results in a surplus of £196 (2024 deficit of £5,032). With a deficit brought forward of £1,189 a deficit of £993 is carried forward. : .

Reserves constitute the balance of unrestricted funds of £993 (deficit), (2024 £1,189 deficit).

Given the level of reserves and expectations of continuing grant and other funding in the foreseeable future, the financial. statements have been prepared on the going concern basis. ?

Trustees’ (Directors') responsibilities

Legislation relating to charities in Scotland requires the directors to prepare financial statements for each financial year which showa true and fair view of the state of affairs of the charity at the balance sheet date and of the surplus or deficit for that year and which have been properly prepared from the accounting records and comply with the relevant disclosure regulations. In preparing those financial statements the directors are required to: :

select suitable accounting policies and then apply them consistently;
. make judgements and accounting estimates that are reasonable and prudent; ;
3 follow applicable accounting standards, stating that they have been followed subject to any material departures . disclosed and explained in the financial statements;
. prepare the financial statements on the going concern basis unless it is inappropriate to presume that ICDAS ‘will continue its activites.

;

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of ICDAS Foundation and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. , ;

. charity ;

External Examiner

;

A resolution to reappoint David Stewart BA CA of Han & Co Accountants as external examiner will be proposed at the next Annual General Meeting.

The Trustees’ Report was approved on behalf of the board of directors and all members

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Nigel Pitts (Director)

ICDAS Foundation

A company limited by guarantee

Independent Examiner's Report to the Trustees of ICDAS Foundation

| report on the accounts of the charity for the year ended 5th April 2025 which are set out on pages6 - 9.

Respective Responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

‘

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently do not express an audit opinion on the view given by the accounts.

Your attention is to be drawn to the fact that the financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (Charities SORP (FRS 102)), the Charities and Trustee Investment (Scotland) Act 2005 and the Charity (Scotland) Regulations 2006 (as amended).

Independent Examiner's Statement

)

In the course of my examination, no matter has come to my attention

Which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006
; Accounts Regulations, and
_ to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

ICDAS Foundation							.
Acompany limited by guarantee
StatementofFinancial Activities forthe	theyearended 5th April 2025					,
	Note	2025		2025	2025		2024
		Unrestricted £	Funds Restricted Funds £		Total £		Total £
Income and endowments
					.
Donations and legacies Charitable activities	2		5,000	~	5,000		) -
			-	-	-
							-
Total income		5,000 re		-	5,000 8 000		- —_—
Expenditure
Expenditure on charitable activities	3		4,804	-	4,804		5,032
Total expenditure		4,804 aL		-	4,804		5,032 oe
Reconciliation offunds
.
Net movement in funds Balances broughtforward			196 (1,189)	- -	196 (1,189)		(5,032) 3,843
. Balances carriedforward		RS (993) ~ (993) me 9S)					eanesne (1,189) ——_ Atoy)

ICDAS Foundation

Accompany limited by guarantee -


	Statement of Financia!	Position fortheyearended 5th April 2025		:
		Note	2025	2024
		,	£	£
	Current assets			.			,
	Cash at bank		519	251
	Current liabilities					"
	Creditors	4	1,512	1,440
	Netcurrentassets/(liabilities)		(993)	(1,189)
	Netassets		(993)	(1,189)
	Represented by:
.	Unrestricted funds		(993)	(1,189)	©		:
	Restricted funds		-	-
	Totalfunds	5	(993)	(1,189)

Audit Exemption Statement

For the year ending 5th April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

- the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
: * the directors acknowledge their responsibilities for complying with the requirements of the Act with respect. to accounting records and the preparation of accounts. ;

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime, relevant regulations and in accordance with Charities SORP (FRS 102).

Signed on behalf of the Board

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Professor Nigel | itts (Director)
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ICDAS Foundation A company limited by guarantee

Statement of Cash Flows

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows|from|operating|activities| |Net income|196|(5,032)| |Changes|in:| |Creditors|72| |;|(720)| |Net cash from|operating|activites|268|(5,752)| |Net|increase|in|cash and|cash|equivalents|268|(5,752)| |Cash|and|cash|equivalents|at beginning|of year|251|6,003| |Cash|and|cash|equivalents|at end|of year|519|251|

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ICDAS Foundation A company limited by guarantee

Notes to the Financial Statements

;

1 Accounting Policies

1.1 Compliance

The financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102 (Charities SORP FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charity (Scotland) Regulations 2006, as amended.

1.2 Basis of preparation The financial statements have been prepared on the historical cost basis.

1.3 Going Concern theGiven the current level of financial reserves and reasonable expectations of future income and expenditure, trustees have prepared the financial statements on the going concern basis.

		1.3 Going Concern	1.3 Going Concern	1.3 Going Concern	1.3 Going Concern
		Given the current level of financialof financialfinancial reserves andand reasonable expectationsexpectations of future income andfuture income andincome and theGiven trustees have prepared the financial statements on the going concern basis.				of future income andfuture income andincome andand	expenditure,		;
	2	Donations and legacies
						2025			2024
						Total			Total
						£			£
		Professor Nigel Pitts				5,000			-
	3	Expenditure on charitable activities
			2025		2025	2025			2024
			Unrestricted £	Funds	Restricted Funds £	Total £			Total £
		Charitable activities Support costs		4,012 -	- -	4,012 -			4,312 -
		Governance costs		792	-	792			720
		4,804 - 4,804 =a						5,032 ooo
		Governance costs are external examiner	fees.
	4	Creditors (falling due within one year)
						2025			2024
,						£			£
		Trade creditors and accruals				1,512			1,440
	5	Analysis offunds
			,		6th April 2024	Income	Expenditure	5th April 2025
		Unrestrictedfunds			(1,189) 5,000 (4,804) a				(993) a

6 Share Capital The company is limited by guarantee and does not have a share capital.