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REGISTERED COMPANY NUMBER: 05001958 (England and Wales)
REGISTERED CHARITY NUMBER: 1107638










Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 May 2024

for

The Association of Health Professions in
Ophthalmology

The Association of Health Professions in
Ophthalmology






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

The Association of Health Professions in
Ophthalmology (Registered number: 05001958)

Report of the Trustees
for the Year Ended 31 May 2024


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 31 May 2024. 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
The objectives of the charity are to promote a practice, education, training and research in the field of ophthalmology and vision science throughout the United Kingdom by promoting high standards of care and treatment of patients with disease or disability affecting the eyes or vision, advancing public education in ophthalmology and vision science, and representing the needs and interests of ophthalmology and vision science in the provision and advancement of healthcare. The charity also aims to encourage and support education into the prevalence, risk factors and treatment of ophthalmic diseases for the public benefit.

Significant activities
During the year, the charity has continued to develop its teaching programmes as a registered training provider to deliver training in Healthcare Science/Ophthalmic and Vision Science for Ophthalmic associate practitioners. The charity has also continued to offer training for assessors and for functional skills in Mathematics and English as well as continuing to work with its students on the Association of Health Professions in Ophthalmology diploma in Ophthalmic Vision & Science.

FINANCIAL REVIEW
Financial position
The attached financial statements show the current state of the company finances, which the Trustees consider to be satisfactory. The main source of income is from student course fees. The charity does not raise funds from the public.

The charity's banker is the Co-operative Bank.

Reserves policy
The Trustees regularly review the Charity's level of reserves held against the expected expenditure. They consider the current level of reserves allow them to meet the Charity's objectives.

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.

Organisational structure
The charity is organised as an independent association of organisations interested in furthering the objects of the charity. It has a board of trustees who are also directors and a company secretary.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05001958 (England and Wales)


The Association of Health Professions in
Ophthalmology (Registered number: 05001958)

Report of the Trustees
for the Year Ended 31 May 2024

Registered Charity number
1107638

Registered office
59 New Street
Burton-on-Trent
Staffordshire
DE14 3QY

Trustees
Ms R M McNamara
M E Bairstow

Company Secretary
Dr R J Harrison

Independent Examiner
Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 13 February 2025 and signed on its behalf by:





Dr R J Harrison - Secretary

Independent Examiner's Report to the Trustees of
The Association of Health Professions in
Ophthalmology

Independent examiner's report to the trustees of The Association of Health Professions in Ophthalmology ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024.

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 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.








Mrs M J Edwards

Bourne & Co
Chartered Accountants
6 Lichfield Street
Burton-on-Trent
Staffordshire
DE14 3RD

13 February 2025

The Association of Health Professions in
Ophthalmology

Statement of Financial Activities
for the Year Ended 31 May 2024

31.5.24 31.5.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities
Diploma income 25,479 45,579
Consultations 19,427 4,488

Investment income 2 2,563 7,401
Total 47,469 57,468

EXPENDITURE ON
Raising funds 26,086 26,824

Charitable activities
Diploma income 1,283 3,505
Consultations 282 -

Other 47,087 43,830
Total 74,738 74,159

NET INCOME/(EXPENDITURE) (27,269 ) (16,691 )


RECONCILIATION OF FUNDS
Total funds brought forward 128,913 145,604

TOTAL FUNDS CARRIED FORWARD 101,644 128,913

The Association of Health Professions in
Ophthalmology (Registered number: 05001958)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 7,448 10,905
Investment property 8 140,000 140,000
147,448 150,905

CURRENT ASSETS
Debtors 9 3,596 8,310
Cash at bank 951 2,326
4,547 10,636

CREDITORS
Amounts falling due within one year 10 (50,351 ) (25,316 )

NET CURRENT ASSETS (45,804 ) (14,680 )

TOTAL ASSETS LESS CURRENT LIABILITIES 101,644 136,225

CREDITORS
Amounts falling due after more than one
year

11

-

(7,312

)

NET ASSETS 101,644 128,913
FUNDS 13
Unrestricted funds 101,644 128,913
TOTAL FUNDS 101,644 128,913

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.



The Association of Health Professions in
Ophthalmology (Registered number: 05001958)

Balance Sheet - continued
31 May 2024

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.

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 13 February 2025 and were signed on its behalf by:





M E Bairstow - Trustee

The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements
for the Year Ended 31 May 2024

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.


Plant and machinery - 25% on reducing balance
Computer equipment - Straight line over 3 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Related party exemption
The charitable company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.


The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

1. ACCOUNTING POLICIES - continued

Fund accounting
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.

2. INVESTMENT INCOME
31.5.24 31.5.23
£    £   
Rents received 2,563 7,401

3. NET INCOME/(EXPENDITURE)

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

31.5.24 31.5.23
£    £   
Depreciation - owned assets 2,741 4,009
Deficit on disposal of fixed assets 716 2,430

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.



The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.5.24 31.5.23
Administration 2 1

No employees received emoluments in excess of £60,000.

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Charitable activities
Diploma income 45,579
Consultations 4,488

Investment income 7,401
Total 57,468

EXPENDITURE ON
Raising funds 26,824

Charitable activities
Diploma income 3,505

Other 43,830
Total 74,159

NET INCOME/(EXPENDITURE) (16,691 )


RECONCILIATION OF FUNDS
Total funds brought forward 145,604

TOTAL FUNDS CARRIED FORWARD 128,913


The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 June 2023 11,900 6,968 18,868
Disposals - (774 ) (774 )
At 31 May 2024 11,900 6,194 18,094
DEPRECIATION
At 1 June 2023 3,071 4,892 7,963
Charge for year 2,205 536 2,741
Eliminated on disposal - (58 ) (58 )
At 31 May 2024 5,276 5,370 10,646
NET BOOK VALUE
At 31 May 2024 6,624 824 7,448
At 31 May 2023 8,829 2,076 10,905

8. INVESTMENT PROPERTY
£   
FAIR VALUE
At 1 June 2023
and 31 May 2024 140,000
NET BOOK VALUE
At 31 May 2024 140,000
At 31 May 2023 140,000


The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 1,875 8,152
Other debtors 29 -
Prepayments 1,692 158
3,596 8,310

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase (see note 12) - 2,123
Trade creditors - 4,684
Social security and other taxes - 12
Other creditors 48,331 11,835
Deferred income - 3,750
Accrued expenses 2,020 2,912
50,351 25,316

11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase (see note 12) - 7,312

12. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.5.24 31.5.23
£    £   
Net obligations repayable:
Within one year - 2,123
Between one and five years - 7,312
- 9,435


The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

13. MOVEMENT IN FUNDS
Net
movement At
At 1.6.23 in funds 31.5.24
£    £    £   
Unrestricted funds
General fund 128,913 (27,269 ) 101,644

TOTAL FUNDS 128,913 (27,269 ) 101,644

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 47,469 (74,738 ) (27,269 )

TOTAL FUNDS 47,469 (74,738 ) (27,269 )


Comparatives for movement in funds

Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 145,604 (16,691 ) 128,913

TOTAL FUNDS 145,604 (16,691 ) 128,913

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 57,468 (74,159 ) (16,691 )

TOTAL FUNDS 57,468 (74,159 ) (16,691 )

The Association of Health Professions in
Ophthalmology

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

13. MOVEMENT IN FUNDS - continued

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

Net
movement At
At 1.6.22 in funds 31.5.24
£    £    £   
Unrestricted funds
General fund 145,604 (43,960 ) 101,644

TOTAL FUNDS 145,604 (43,960 ) 101,644

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 104,937 (148,897 ) (43,960 )

TOTAL FUNDS 104,937 (148,897 ) (43,960 )

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.