CHARITY REGISTRATION NUMBER: SC043800 lrt•rnatlonal Socl•ty for Aurlcular R•con•tnKtlon Unaudltsd Flnanclal Stat•m•nts 31 March 2025
Internatlonal 8oGlety for Aurlcular Reconstructlon Flnanclal Statoments Y•ar •nded 31 March 2025 Pago Tru8tees' annual report ststement of financial actlvities StateThnt of financvjl position Notes to the financlal ststements Tho followlng pag•s do not forni part of tho flnanclal statwnents DetaNed statement of finanual actlvttkns 11
Internatlonal Soclety for Aurlcular Recon8tructlon Tru8teos' Annual Report Y•ar gnded 31 March 2025 The Iruslees present Ihgii rfjp arKI the unaudiled financlal 3tatemenls of Ihe charity for lh• year ended 31 March 2025. R•lw•fflc• and admlnlstr•tlv• d•talh Reglst•r•d charfty n•m• International Socty for Aurkulfir Re¢(truCtIOn Charlty reglatrallon number SC043800 Prlnclpal offic• Th• tru8t• A¢¢ountsnt tNarnond Financial (Scotland) Ltd Chart•red Certifpd AG¢ountanl8 Commef¢ial 8•nk Buildlngs Market Square Dun8 Berwicksh TD113AL StrvctUrn• gov•rnafic• and mang•rn•nt Tha Officers of the Soclety e thè President, the presOnI Elect, the Secretary Gerthl, the Secretary G•n•ral ECl. tho Tr8a8urer and th8 Treasurer Elect. The hosl of the forthcoming meeting is CO-OPled nrnber of the Executive Council. Those are elecied positlons and vxancie8 are announced nine months Pri to the lriennK81 conlerence. Voting takes plac• during the General Assembly of tho confèrence. In preparation for PlnIng each ¢onfarén¢e. thore is allo a Sciontir Program Cornmittea whose remrt is lo ariange the content and 8ch8dulè ol the &cnI11C program. Thi8 coffitte0 comprises of th8 Local H¢st as the Chaiw, th• Piasidert, the Se¢retary Genwal arKI two olher members.
Internatlonal Society for Auricular Reconstruction
Tntee8, Annual Report (¢onUM•dJ
Year ondod 31 March 2025
ObJectfv•s and ac¢lvits•s
The purpose of the charty Is lo promth excellence in al fxets of aurfculw reC(Xbstr1lOn,. lo fvmish a
fonjm lor Ihe best 8cientffi¢ WOfk8 related lo tha reconstructK•n of congenltal and acquired auricular
doformit8: to incr&ue kntmlodge, education and slimulat• re0rCh on an intemational level as well
as interactions between Ihe rnember$ of Ihe slety. The maj<x actfvity of ISAR is the organigakn.on ol a
global educational conferencg overy Ihree years. To date, the have been four conf8CeS w6th the
1•5t conference taking place in Aprl 2024 in Toronto, cad8. A8 the Socty 9rcws, it18 Ihe intention
thal Smaller edUcatnal activities will be planned fft tho interim yaars between conferences such as
online webinars. day symwswffts. etc. Th8 soci8ty ran a jowit welNnar wih a simdars• ID tiecember
2024. The pkqn n(Yw is to run webinars bI-MthIY 81artlng from April 2025.
AGhl•v•ffl•Trts and p•rfornianG•
Th• lasl conlerence was held from Awll 11 to 13. 2024. kn Toronto •nd was lty In•rson. Thii Ihr
day event featLnd three Paral Wofkshopi ¢X th• fir81 day, fdlow•d by hvo day• of plenary
presentation8. We •ttrocted over 140 deknJate8 acrc8 the Ihre8 day•. A dlnngr was organlzed f¢ lh•
corbd •v•nin9 01 ihfr H(xk•y Hall of Fam8. Wrth 104 •tterKl8.
Follcwiftg last yearf$ wob8ito rofre6h, we have ¢ontinu•d lo build on ¢ur digrtal prn8ence by Jding mDr•
gtnJclur•d content and irror0n9 acces'bIlIty xross our platfrn. A key dItIOn thls year was ttta
creation of a newsletter 8ec¢ion. The S¢xiety now pth11s5 a quarterty newsletter to membern, which
include$ updates on SOtY activlios. research highlffjht8. 8nd opportunities for Nivofvament. Th•
nthv81•tt•rn hw• b•an w•ll rKdv•d •nd h•¥• h••d maintain •n9agem•n¢ throughoul the year.
There remains an active What8App knvoup within the communty wh•r• members share best wa¢ii¢•8
Ind id•a•. Thii platfonn ¢¢ntinu•s to ba a valuable space for peer collaboration. offerfng members an
opportunty to wwage across disclplin8s and geographlcal reglon8.
We continu• to opwat• thrw ¢atagofi•• of m•mborshlp: Full Mamb•rnhip. Memberihlp lor Davel<)ping
Counirle8. arml Honorary Memb8rshP. Member8hlP levels have remained sieady dudng Ihe 2024-2025
p. The cont¥)uion of dnted ityi•tralion lor members at the annual wnferen¢e app••rn lo be
• key driver in attracting new applicanta, and we are pleased to hBve rec•p4od g hgafthy number ol new
nmbèrship applicati
Internatlonal Society for Aurfcular Reconstruction Trustees. Annual Report {conènu• Year ended 31 March 2025 Financial revl The Society remains in a stable financial positn, wrth mcome improving this year due to the success of the Toronto conlerence and sleady rrEmbership engagement. Expendlure increased as expected In conference year. fleCtIng planned investrnent in our educational activities and digrtal debplopmenl. The trustee8 8re satisfi8d that feserve$ femain ot 8 Surtable level for the organisation and conlinue lo provide a sxvre base fry future4 work. The Socw meets all financial OblallOnS promplty and hdds Sufficient funds to $LPPOrt the new webinar programme and earty planning for the 2027 conference. Overall, Ihe financbal posilion is $ound, and tho Socioty is well placed for th8 perlod ahead. PlJn• for luture porlods Foling the Bucc of thè 2024 conl•r•nea in Toronto, rnernbers aor••d during ihe event that the noxl inlefnalional meelirvJ will18ke plK8 In UlreGht. Amsterdam. The conference dates h8ve now bee Confirmed foi >5 June 2027, and a cenlral venue in Utrecht has been secured, The cty aljts happens lo b? the home of the current Pro$idenl, who will continue lo Support the k*cal planning committee in the leadp to evenl. The Executive Council was also agroed upon during th¢ 2024 conf?renc•. wrth positions filled for Président, P$16n1 Elecl, Treasurer. Treasurer El8cI, Secr8tary, and Secfetary Elecl The current council wlll temain in post until the 2027 confererLa, at whlch pobnt the Elec18 will formalty step Inlo their respectNe roles. lft line with our efforts to inprovo engagémént (xJtsid8 of the main conference years. launched our bMOnthlY w•binar series. The first of these Nyas ddiveT8d in cc4laboration wilh EURAPS and mwked slrong start to thls initiative. We interKI to continue these webinars on a regular basis going foThiard, The Society Also launched a quarterly nw41éttof for members, with Ihe Ilrgl edltion relea8ed in January 2025. Thls was vgry well received and wlll be a fegular fealure moving forlvard, managed by a member of the Exo¢utive Councll. In Conference Ltd. continues to s•Ne as the Secretar1 for the Sociéty. Thar ongoing support has crucial in the organisali of the 2024 con1wen, and Ihey are now assistiig wilh pf8paratKs for Ihe 2027 evant in Ulrecht. The FranGol8e Firmin Tmvelllng Awwd corbllnuos to be offered annually and rernalns a valued ¢)pportunity lor early career reseathrs. Thi8 year, in honour of the late Professor Saloru Nagala. it was agreed by the Society lo introduce a second Irovel award arIng hls name. This new award is aime¢J at OXP8ri8nced surgeons who wish lo travel to under48sourcéd regicns to provide Iraining in ouricular reconstrLKtlon lechniques. This complemenls the lginal Fiffiiin Award by supporting knOedge- sharing in the opposite direction. Irom developed to developing fegions. and honours Profesryor Nagata'8 IlOng dedie¥tion to edLallOn and global collaboration. The trustees. annual rèport W88 approved o IfU$te8s by . 8nd sned on behall of Ihe board ol
Internatlonal Soclety for Auricular Reconstruction Statement of Flnanclal Actlvltl•8 Year •nded 31 March 2025 2026 Unfagtrthd funds Total fund• Tolal funds InGome and endoMn•nt• Oon8tion8 and legaci Tolal Incom• 60.253 60,253 7.593 60.253 7,593 EXpdI*un Expendiluro on raiging fund8.' Cog1¥ of raising dononI and legaGi Tolal •xp•ndltur• 73,186 73,186 73,186 73,186 10,327 10.327 N•t •xp•ndltur• and n•t mov•m•nt In lund• (12.933) 112,933) {2.734) R•eondllatlon of fund• Tot81 furmls bioughl I00rd Total fund• carrfad foThrnrd 31.8C 18,673 31,608 18,6n 34.340 31,6C6 The stalement of financlal activlties include8 all galns and lossej recawisgd in the ye•r. All income •nd axpenditurn dariv• from conlinuing aclivitw. Th• nots• afi 6 to 9 forni part of th•s• flNn¢l•l •tst•ffl•nts.
Internatlonal Soclety for Aurleular Reconstruction Statement of Flnanelal Position 31 March 2025 2026 2024 Cufr•ftt a•sol• Debtors Cash at bank hand 14.845 66.805 30.616 30.616 81,450 Credltor8: amounts falllng due withln ong y•ar M•t curr•fftt 10 11.943 49.844 18,673 18,673 18,673 31,6C6 31,606 31,8( Total a••ets le•s curr•nt Ilabllltl N•t a•••ts Fund• of th• charlty Unrestnd¢d fun 18,873 18,673 31,806 31,6C6 Tol•l ch•rlty fund• 11 These flnancial statents wer . and •r• signed ard of Irusteej •nd authl88d lor i18ue On Th• not•s on paqm 6 to 9 fomi part of th•#• Itnan¢ial •tatom•nts.
Intsrnatlonal Soclety for Aurleular Reconstructlon Notas to th• Flnanclal Stat8ments Year •nded 31 March 202S G•norn1 inlomiatloTh The charity is a public b¢n¢fft •ntty and a r8 i51ered char The address of the prirtipal office 1$ ScotkThl and is uninc0r8ted. 8tal•m•nt ol compllanc• These fina181 stat0ftlS have beffi prepared in ccrfnpliance wilh FRS 102, The Financi Rew1ing sIdard applicable In UK and the Republic of Ireland,. the Slatem8nt of Recommended Pfactica appluble lo charlties preparlng their accounts in accofdance wilh ihe F%ncIal Rèportwlg Standard applicable in the UK and Republic of Ireland (FRS 102} (Charilia8 SORP IFRS 102)) and the Charilies and Tnmtee Invatm•nt (S¢otknd) Act 2005 and tho Charty AccoLmts (Sttlland) Regulations 20CE (u amandèd). Accounllng pollcl Ba•1• ol prnparatlon Th• financlql stat•rn•rts hav• bmn prep8(ed on th• hi•tort81 CO 4. os modified by the revaltIon of cwtsin finoncial 886el8 and Ilabiliti61 and Inwstmènl prop•rtio¥ mea•ur•d at lair value throuth incorm or expwKlrtur•. The financlal 8tatements are pryiared In 8lerlng, whkh 18 Ihe furKlional currency d the enlty. Golng conc•rn Thor• ar• no mal•rial unc•rtainti•B aboul the charitys lIty lo conbnue, Dl•clo•ur• •x•mptlon• The entity latirf th• criteri• of belng a qualfying entlty u deled in FRS 1(r2. Its flnan¢i•l 8tateffnlJ con•oldatod into the fknancial SlaterntS ol {enter name CA group flnancial Slalements) whh can b• obtrd from (enter det•l). As such, advantage has b••n taken ol the follwing disclosurè ax•mptlons avalabl• under paragraph 1.12 of FRS 102: lal No e•$h 8tat•irt hal bwn pr8Soniod tr th• cornpany. Ib) Dl•closures In r•8WCt of flnanckql Instruments have rt been pre•ented. Judg•m•nt• •nd l(•y of ••tlm•tloTr unc•rtalTrty The preparation of the financial staten*nts requirns management to make ludgementi. eBtwnates and assumptK)n$ thal gffecl Ihe amounts reported. eslmates judgements are cmtlnuaty reviawed and ar• ba88d on expern¢6 and ¢Xher factw. Including 0xptIOnS of fUre ovenls that we believed to b6 re•KThble und•r th• circum•tanco•. Foral9n curr•ncl Forngn CAJrrency Iransaclions arn initiamy recorded In lh• furdional curre1y. by aYing Ihe s1 8xch8nge rate as at Ihe dale of the transoclion. Monotary asgets and IHbilttlés denomlnated In ign Cufrencles are Iranslated at the excharvje rate rukng at tho rqporting date. wth any gw'ns 1088e8 beg tsken to the statement ol financial actNities.
International Society for Aurlcular Reconstruction Notss to Ihe Flnan¢lal Statsments {¢•nthu•d) Year andod 31 March 2025 Accounllng poli¢l•$ {¢ofttlnu•dl Fund accounllng Unrestricted hjnds are available Iw use * the di5cr&'on of the Ifuslees to further ol the charity's purpcws. Dosynaled funds aro unraBlrlcted funds 8amMrkèd by the trustees for particular luture project or R8Stricled lunds are Subjected to resttIOnS OD their exp•ndrture declared by tho donoror Ihrough the term$ Of an appeal. and lall into one of two sutrflasses: restrtled inc<xne funds or endowmenl lunds. Incomlng rn•ouK All in¢cffiing rewur¢es ar• includ•d in the stat8ment ol financlal activi11 when entrtl•rnenl has passed lo the charity.. It Is probabla that the economt benefrts assockthd with Ihe Iransacllon will )w to the charty and the amount can be reliaNy measured. The 10low9 specilk poh'¢i98 are applied to particular &itegones of ii¢om•.' income from donation6 Of gfants 55 recogTrlsed when Iherè 18 evidence ol enlill•ffont to the orft, receipt is probable and 118 am¢)unt can be measured reliabty. legacy hcome bs recognlsod when receipt is pbabIe and entlllern•nl li established. Irume from ¢knat•d good• Is measured al Iho falr valu• of the good3 unl8ss this 18 Impraclral lo measure relabty, in which case Ihe vahje 18 derived from Ihe cosl to Ihe donor or the estimated resale v•lue. Donated facllrtlos arKI s•rvi¢•¥ we recognioed the accounts whan received rf the value can be reliably m8a8ured. No •mounts arn includod for th• contrknution CA goneral voluntOor8. ome from ¢onlrn¢ts for the supply of s6ThiCè$ 18 reco9nls•J with th• delbvery of th• contracted service. This is classifthl as unrestricted furK18 unless therè ts a contractual requlrom8nt lor It to be spent on a parti'cular pUose a1 relumed If un8peni. in whith case it rnay be regarded a8 restrlcted.
Internatlonal Soclety for Aurlcular Reconstructlon Notes to the Flnanelal Statements fconthw•dJ Year •nded 31 March 202S Aecoufillng poll¢l•• l¢tyilknu R•BOUrc •xpondod Expenditure is reco3nNed on an aGcruals basis 88 a liabillty is incurred. Eypen(liture in¢lude8 any VAT 1¢h cannot be fuly recow•d. and is da8Srfd under he•dlng• of th• St•lenrt of financial activili lo whth ft r•l8ia8: •xp•ndilwe ¢XI raisin9 lund• IKlud the coJt8 of dl fvndr8isry actV4ities. events. non- charitle tradiNJ activitigs, and lh• sal• of donated 9(. expendituro ctsrilablo athitlm Indudes all costs Incurr by g charty In undortakin9 •ctiviti08 that lurther rts Charitab aims for the benefrt of It8 benekiarS. including thoge iupport colls And cos18 relating to the govefnanea of tho ch8nty apportioned lo charilable othor•xponditvre Incl1 all •xp•nditure th•1 Is noilhef relat•d to r•iwn9 fijnds fortho charlty nor part d rts expendrtura on charitable activrties. AII costs ar• allocat•d to •xpgnditur• c•thgorl•• r•fitttiig th• of th• i••oureo. Oirrtl ¢0818 attrlbutabla lo a sryle Mth'vty are allocated directty lo th8t actlvty. Shared co$t• we apportion•d b8iween the actsvllle8 they ¢tri)Ute to on a r•asonable, just1ble and ¢on8isl•nt ba8ig. Fln•nelal In•trumont• A fiMnci•l •Mt or a financi41114bllty h r•cogni•ed On whqn the charty b0M¢S a Poty io tha contractual provlJion8 of the inmwfflént. Bmic financlal Instrum•nts ore inlii•lly r•cognised at the afflnI receivth or payablg includlNJ any r•lated transaction colts. Cuir•nt ai8•t8 and curr•ftt li•biliti81 aro iuh•quanlly m••sured •1 th• cash or oth8f con8idwallon axp8cted lo b• pamj or fece6vod and nol dl8count•d. D•bt in8trumorts •r• sub•aqu•nlly m•uureAI at •mortis•d tsxt. Investm•nts In 8h•re• ar• p11 tr•ded ¢r Ihew lair ve cw oth•MiM be maa•ur•d r•liably, the investm8nt ij iubsequentty maa8•d at lalf valu8 with changes in fair va& fwnlsed in tncom• exp8ndllur•. Al other such InveilnI• W• 8ubgequenity rnea8Uf•d •t ¢0811e¥$ iffrf)airment. Olher fin181 instruments. including derivatives, are Inthalty recognised al lalr value, unbss payment for an asset 16 defwred beYd nom41 business temis crf fman¢ed at a rat• ol interest thal is noi a market rale, in whkh case the asset is mffj&ured at the present vue of the future p•yrMnt8 discount•d al • m•rket rale of interest for • si1111 debt inStnjnnt. Other financial in•trurnent8 afe 8ub•equentty mtssured at lair ¥ae. wilh •ry changes r•¢wi8od ) the slaternent of fin•Ki•l •clNiti•s. wilh th• •xc¢ptkm of hedging in8tKuments in o desynated hadn9 Telats'oThship. Financlal ass that we me4sured at cost or ortiSed Cost are reviewed for d4ective évtde ol irrparment at the end ol each reporting dale. N there is objectfve evldence of ivyalmient. an Impairm110$81& recrJnb5ed undw the apfvxopri•le he•JlTrJ In the Bla¢enl of fin•n¢itil actr41t9 In which Ihe Inib'al g•ii was rewmed.
International Soclety for Auricular Reconstruction Notes to th• Flnanclal Statements Year ended 31 March 2025 For all aquty inslnjments regardlom of $KJnifKance, and other finan81 aB8et5 that are inthvidually Slgnffit. these are assessed individualty for wnpairment. Other financol assds are either assessed indNKlualty or grouped on the basis of similar credrt risk characteristics. Any reversals of imparm8nt are recognised inmediately, to the extenl Ihat th8 reversal does nol result in a carrying aUnt of the financial asset that exceeds what the carrying amount would havè been had the impaimi•nl noi préviously been recognised. . Staff costs Tha total staff costs and employee benefit8 for the rep period are anatysad ag foll". 2025 2024 The average head count of employ•es dudng the y8ar wai Nll (2024.. NII). No enwloyoe fe¢eiv¢d enwoyee benefrts of rr•)re than £60,000 duflng the year (2024.. Nill. TN•te• r•fftun•rallon and •xp•ns No remurnration or other benefi18 from empbyrnenl with tho charity or a relalad entity w•r• rn¢eNed by the Iru$t•eg. D•btor• 2026 2024 Trade debtors Prepayrnenls and accrued income 2,136 12,509 14.64S Cr•ditorn: amount• lalllng du• wlthln one yur 202f• 2024 Acuuals and defaff•d incom• 11.943 49,844 Anatyslg of charltabl• funds Unr•slflct•d funds At 31 March 20 25 Al 1 April 2024 In¢om• Expenditur• General funds 31,$C 80,253 (73,186) 18,673 Analy81• of n•t •M•ts b•twe•n fund• Unrestrrted Total Fundg Tolal Funds Funds 202S 2024 Current assets Credit¢XS less than 1 ye¥ Net asséts 30,616 {11.9431 18.673 30,616 {11,9431 18,673 81.450 {49.844) 31.61
Internatlonal Soclety for Aurlcular R•eon8tru¢tlon Manag•m•nt Irrfornlatlon Y•ar •nd•d 31 March 2025 Th• follryAlw pw do n•1 lomi part ol th• fln•ncl•l •l•*n
Internatlonal Soclety for Aurlcular Recon8tructlon Notes to the Detailed Statement of Flnanclal Activitie Y•ar ended 31 March 2025 2026 2024 Incomo Memtership fees Delegale fees Exhibition and Jponaorship fe 7,393 44.317 8.543 6Q263 7,593 7,593 Tolal Income 60,263 7,593 Exp•ndlturn Confwence food & drlnk Delegate malerials & onsite equtpment Final pro9r8rnm•lbot)k of 8bilr8tt$ LOC expenses Marketing mateTi•ls Membership Mobile app PCO expens¢$ PCO leés Poster boards & 8ignag• Speaker expansas Survey & management reports V•nu• hire Web8rt8 & fEgi•tralion fac1118 AccouNanry fees InsUrae Manag8m•nl feel Fofeign èxchange gainllo81 Bank charge8 s19¢npt10n8 Websita & softwar• eosts 17,509 1.394 1,500 1,479 2,400 3,000 6,795 7,213 168 360 9,483 3,ODO 2.460 311 $,760 1,613 2.772 2,328 5,760 1,105 418 432 73,186 10,327 Total oxp•ndltur• 73,180 10.327 Net 8xpondltuvè 112,933) (2.734) 11
APPENDIX 3 oscr Office of the Scottish Charity Regulalor Independent examiner's report on the accounts Report to the Charity name tru8teeslmember8 of Intemational Society for Auricular Reconstruction Registered charity number On the aGGount8 of thè charity for the porlod SC 043800 Period start dale Month Period end dale Monlh Year Day 31st Year 1st April 2024 to March 2025 Set out on pages 1 to 13 IrrnembtsT to include th pag• numbers of udd1bal sheets) Respectlv• The charity's trustees are responsible for the preparation of the accounts In accordance rospongiblllties of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and th8 trusto98 and examinor Charities Accounts (Scotland) RegLJlatlons 2006. The charity trustees consider that the audit requirement of Regulation 10(1) {d) of the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under seclion 44(1) (c} of the Act and to state whether particular matters have come to my attention. 8a858 of Independent My examlnation is carried out in accordance wlth Regulatlon 11 of the Charities oxaminer's Statement Accounts {Scotlandl Regulations 2006. An examinalion includes a review of the accounting records kept by the charSty and a comparison of the accounts presented with Ihose records.11 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 requlred In an audit and, consequently, I do not express an audlt opinlon on the accounts. Independent examiner's In the course of my exarnination. no matter has come to my attention [other than thal statoment dlsclosed on the attached page"] which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records In accordance wllh section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions, and to prepare accounts which accord with the accounting records and comply with Regulation 9 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 In s to rp?ched. ate: ISiiz/zo?s Signed: Name: Relevant professional qualification{s) or body FCC. (If any): Addross: Diamond Financial (Scotland) Ltd. Commercial Bank Buildings Duns Berwickshire TD11 3AL 'Please delete the YrdS In the brackets if they do not apply. 11 the wor(Js do apply, set out those matteTS which have corne to your attentlon on the folbm'ng page.