IRIS Accounts Production v23.2.0.158 Other Company accounts True false Pounds 1.3.22 28.2.23 28.2.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh050314342022-02-28050314342023-02-28050314342022-03-012023-02-28050314342021-02-28050314342021-03-012022-02-28050314342022-02-2805031434ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-03-012023-02-2805031434ns11:Original2022-03-012023-02-2805031434ns15:PoundSterlingns11:Original2022-03-012023-02-2805031434ns11:Original2022-02-2805031434ns11:Original2023-02-2805031434ns11:Originalns11:FRS1022022-03-012023-02-2805031434ns11:IndependentExaminationCharityns11:Original2022-03-012023-02-2805031434ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-03-012023-02-2805031434ns11:Originalns11:FullAccounts2022-03-012023-02-2805031434ns11:Originalns11:CharitiesSORP2022-03-012023-02-2805031434ns11:Original2021-03-012022-02-2805031434ns11:Originalns16:EnglandWales2022-03-012023-02-2805031434ns11:Originalns11:RegisteredOffice2022-03-012023-02-2805031434ns11:Originalns0:Trustee22022-03-012023-02-2805031434ns11:Originalns0:Trustee12022-03-012023-02-2805031434ns11:Originalns0:Trustee32022-03-012023-02-2805031434ns11:Originalns0:Trustee42022-03-012023-02-2805031434ns11:Originalns0:Trustee52022-03-012023-02-2805031434ns11:Originalns0:Trustee62022-03-012023-02-2805031434ns0:Trustee7ns11:Original2022-03-012023-02-2805031434ns0:Trustee8ns11:Original2022-03-012023-02-2805031434ns11:Originalns0:Trustee92022-03-012023-02-2805031434ns11:Originalns0:Trustee102022-03-012023-02-2805031434ns0:Trustee11ns11:Original2022-03-012023-02-2805031434ns11:Originalns11:CompanySecretary12022-03-012023-02-2805031434ns11:Original2021-02-2805031434ns11:Original2022-02-2805031434ns11:Originalns10:WithinOneYear2023-02-2805031434ns11:Originalns10:WithinOneYear2022-02-2805031434ns11:Originalns0:TotalUnrestrictedFunds2023-02-2805031434ns10:FurnitureFittingsToolsEquipmentns11:Original2022-03-012023-02-2805031434ns11:Original22022-03-012023-02-2805031434ns11:Originalns10:OwnedAssets2022-03-012023-02-2805031434ns11:Originalns10:OwnedAssets2021-03-012022-02-2805031434ns11:Originalns10:FurnitureFittings2022-02-2805031434ns11:Originalns10:FurnitureFittings2022-03-012023-02-2805031434ns11:Originalns10:FurnitureFittings2023-02-2805031434ns11:Originalns10:FurnitureFittings2022-02-28
REGISTERED COMPANY NUMBER: 05031434 (England and Wales)
REGISTERED CHARITY NUMBER: 1105075



















REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 28th February 2023










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3 to 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS (REGISTERED NUMBER: 05031434)

REPORT OF THE TRUSTEES
for the year ended 28th February 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28th February 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
ISAD is a society of people (from any discipline or country) who are active in the field of affective disorders research in a caring or a professional capacity or advocacy.

The ISAD exists to promote research into affective disorders through all relevant scientific disciplines, including genetics, neuroscience and the social and behavioural sciences. Inter-disciplinary research approaches are particularly highly valued by the society.

Activities Review
As the Covid 19 pandemic has gradually subsided during 2022 ISAD has been able to gradually resume our activities.
The Society held its first post pandemic face to face one day conference 8th to 10th September 2022 at our host institution, the Institute of Psychiatry, Psychology and Neuroscience. ISAD was delighted to partner with the International Group for The Study of Lithium Treated Patients (IGSli) to encompass both Societies.
ISAD 12th ISAD Conference 2023, 14th to 16th December 2023
Covid 19 meant that our planned meeting in Milan had been postponed on three previous occasions. We are very pleased to finally be able to hold the event, hosted by the University of Milan. https://www.isadconference.org/

FUTURE PLANS
Latest Advances in Psychiatry, 2024

Our collaboration with Wiley publishing will recommence in 2024.
ISAD Biennial Conference Series
Our next conference venue will be announced shortly.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05031434 (England and Wales)

Registered Charity number
1105075


THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS (REGISTERED NUMBER: 05031434)

REPORT OF THE TRUSTEES
for the year ended 28th February 2023


Registered office
Institute of Psychiatry
Kings College London
PO72 ,De Crespigny Park
Denmark Hill
London
SE5 8AF

Trustees
Professor M Alsuwaidan Professor Of Psychiatry
Professor A Cleare Doctor
Prof S Kennedy Professor Of Psychiatry
Professor H Ruhe Professor Of Psychiatry
Professor J L Scott Medical Academic
Prof A Young Professor Of Psychiatry
Dr S Parikh Doctor
Dr R M Pinder Doctor
Dr M A Frye Physician
Ms K R Merikangas Research Scientist
Dr J C Soares Professor of Psychiatry

Company Secretary
Dr S Parikh

Independent Examiner
Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB

Approved by order of the board of trustees on 17th November 2023 and signed on its behalf by:





Professor A Cleare - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS


Independent examiner's report to the trustees of The International Society For Affective Disorders ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28th February 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS


Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Miss Katharine Jones

Sandison Lang Limited
2 St Marys Road
Tonbridge
Kent
TN9 2LB

20th November 2023

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 28th February 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 9,976 12,276

Other trading activities 2 17,500 1,773
Total 27,476 14,049

EXPENDITURE ON
Raising funds 3,780 3,780

Charitable activities
Direct charitable expenditure 10,795 7,083

Other 1,770 1,662
Total 16,345 12,525

NET INCOME 11,131 1,524


RECONCILIATION OF FUNDS
Total funds brought forward 48,096 46,572

TOTAL FUNDS CARRIED FORWARD 59,227 48,096

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS (REGISTERED NUMBER: 05031434)

BALANCE SHEET
28th February 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 16 24

CURRENT ASSETS
Cash at bank 67,820 56,584

CREDITORS
Amounts falling due within one year 7 (8,609 ) (8,512 )

NET CURRENT ASSETS 59,211 48,072

TOTAL ASSETS LESS CURRENT LIABILITIES 59,227 48,096

NET ASSETS 59,227 48,096
FUNDS 8
Unrestricted funds 59,227 48,096
TOTAL FUNDS 59,227 48,096

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS (REGISTERED NUMBER: 05031434)

BALANCE SHEET - continued
28th February 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 17th November 2023 and were signed on its behalf by:





A Cleare - Trustee

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 28th February 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 25% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28th February 2023


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
ISAD meeting income 17,500 1,773

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Accountancy 1,770 1,662
Depreciation - owned assets 8 8
Hire of plant and machinery 6,000 6,000

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 28th February 2023 nor for the year ended 28th February 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 28th February 2023 nor for the year ended 28th February 2022.



THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28th February 2023


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricte
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 12,276

Other trading activities 1,773
Total 14,049

EXPENDITURE ON
Raising funds 3,780

Charitable activities
Direct charitable expenditure 7,083

Other 1,662
Total 12,525

NET INCOME 1,524


RECONCILIATION OF FUNDS
Total funds brought forward 46,572

TOTAL FUNDS CARRIED FORWARD 48,096


THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28th February 2023


6. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st March 2022 and
28th February 2023

245

DEPRECIATION
At 1st March 2022 221
Charge for year 8
At 28th February 2023 229
NET BOOK VALUE
At 28th February 2023 16
At 28th February 2022 24

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Salaries 6,850 6,849
Other creditors 13 13
Accruals and deferred income 1,746 1,650
8,609 8,512

8. MOVEMENT IN FUNDS
Net
movement At
At 1/3/22 in funds 28/2/23
£    £    £   
Unrestricted funds
General fund 48,096 11,131 59,227

TOTAL FUNDS 48,096 11,131 59,227

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28th February 2023


8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 27,476 (16,345 ) 11,131

TOTAL FUNDS 27,476 (16,345 ) 11,131


Comparatives for movement in funds

Net
movement At
At 1/3/21 in funds 28/2/22
£    £    £   
Unrestricted funds
General fund 46,572 1,524 48,096

TOTAL FUNDS 46,572 1,524 48,096

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 14,049 (12,525 ) 1,524

TOTAL FUNDS 14,049 (12,525 ) 1,524

THE INTERNATIONAL SOCIETY FOR AFFECTIVE
DISORDERS

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 28th February 2023


8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/3/21 in funds 28/2/23
£    £    £   
Unrestricted funds
General fund 46,572 12,655 59,227

TOTAL FUNDS 46,572 12,655 59,227

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 41,525 (28,870 ) 12,655

TOTAL FUNDS 41,525 (28,870 ) 12,655

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28th February 2023.