IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.1.24 31.12.24 31.12.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh053145792023-12-31053145792024-12-31053145792024-01-012024-12-31053145792022-12-31053145792023-01-012023-12-31053145792023-12-3105314579ns0:CharitableCompanyLimitedByGuarantee2024-01-012024-12-3105314579ns15:PoundSterling2024-01-012024-12-3105314579ns11:FRS1022024-01-012024-12-3105314579ns11:IndependentExaminationCharity2024-01-012024-12-3105314579ns11:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105314579ns11:FullAccounts2024-01-012024-12-3105314579ns11:CharitiesSORP2024-01-012024-12-3105314579ns16:EnglandWales2024-01-012024-12-3105314579ns11:RegisteredOffice2024-01-012024-12-3105314579ns0:Trustee22024-01-012024-12-3105314579ns0:Trustee32024-01-012024-12-3105314579ns0:Trustee42024-01-012024-12-3105314579ns0:Trustee52024-01-012024-12-3105314579ns0:Trustee62024-01-012024-12-3105314579ns0:Trustee12024-01-012024-12-3105314579ns0:Trustee72024-01-012024-12-3105314579ns0:Trustee82024-01-012024-12-3105314579ns0:Trustee92024-01-012024-12-3105314579ns0:Trustee102024-01-012024-12-3105314579ns0:Trustee112024-01-012024-12-3105314579ns0:Trustee122024-01-012024-12-3105314579ns0:Trustee132024-01-012024-12-3105314579ns0:Trustee142024-01-012024-12-3105314579ns0:Trustee152024-01-012024-12-3105314579ns0:Trustee162024-01-012024-12-3105314579ns0:Trustee172024-01-012024-12-3105314579ns0:TotalUnrestrictedFunds2024-01-012024-12-3105314579ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3105314579ns0:Activity82024-01-012024-12-3105314579ns0:TotalUnrestrictedFundsns0:Activity82024-01-012024-12-3105314579ns0:Activity8ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3105314579ns0:Activity82023-01-012023-12-3105314579ns0:Activity92024-01-012024-12-3105314579ns0:TotalUnrestrictedFundsns0:Activity92024-01-012024-12-3105314579ns0:Activity9ns0:TotalRestrictedIncomeFunds2024-01-012024-12-3105314579ns0:Activity92023-01-012023-12-3105314579ns0:TotalUnrestrictedFunds2023-12-3105314579ns0:TotalRestrictedIncomeFunds2023-12-3105314579ns0:TotalUnrestrictedFunds2024-12-3105314579ns0:TotalRestrictedIncomeFunds2024-12-3105314579ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-12-3105314579ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-12-3105314579ns10:WithinOneYear2024-12-3105314579ns10:WithinOneYear2023-12-3105314579ns10:FurnitureFittingsToolsEquipment2024-01-012024-12-310531457922024-01-012024-12-3105314579ns10:OwnedAssets2024-01-012024-12-3105314579ns10:OwnedAssets2023-01-012023-12-3105314579ns0:TotalUnrestrictedFunds2023-01-012023-12-3105314579ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3105314579ns0:TotalUnrestrictedFundsns0:Activity82023-01-012023-12-3105314579ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3105314579ns0:TotalUnrestrictedFundsns0:Activity92023-01-012023-12-3105314579ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3105314579ns10:FurnitureFittings2023-12-3105314579ns10:FurnitureFittings2024-01-012024-12-3105314579ns10:FurnitureFittings2024-12-3105314579ns10:FurnitureFittings2023-12-3105314579ns10:ListedExchangeTradedns10:CostValuation2023-12-3105314579ns10:RevaluationsIncreaseDecreaseInInvestmentsns10:ListedExchangeTraded2024-12-3105314579ns10:ListedExchangeTradedns10:CostValuation2024-12-31
REGISTERED COMPANY NUMBER: 05314579 (England and Wales)
REGISTERED CHARITY NUMBER: 1107420








Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Society For The Advancement Of
Anaesthesia In Dentistry

The Society For The Advancement Of
Anaesthesia In Dentistry






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




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5 to 6

Statement of Financial Activities 7

Balance Sheet 8 to 9

Cash Flow Statement 10

Notes to the Cash Flow Statement 11

Notes to the Financial Statements 12 to 20

The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees
for the Year Ended 31 December 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 December 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 and encourage the study and extend the practice of improved methods of administration of anaesthesia and sedation and all forms of anxiety and pain control in Dentistry. There has been no change in these during the year.

The aim of the charity was to enhance the safety and well-being of the patients

The strategy adopted in furtherance of these objectives were to use lectures, classes, demonstrations, discussions, publications to impart to and disseminate among professions in and related to dentistry a knowledge of all forms of pain and anxiety control in dentistry.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Three major types of activities were undertaken by the charity as follows:

The holding of courses and seminars.

The publication of a biannual journal.

The funding of research projects.


The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees
for the Year Ended 31 December 2024

ACHIEVEMENT AND PERFORMANCE
The activities of the charity were severely restricted by the covid pandemic, and throughout 2024 there has been a continuation of recovery and review of what SAAD offers.

The number of membership subscriptions increased slightly compared with the previous year.

The usual three courses and training schemes were provided during in the year, and were well supported. The blended format continues to be popular and so the decision to continue to provide one of the courses in a blended format was reaffirmed. The SAAD Assessed Sedation Hygienist/Therapist (SASH/T) scheme was also provided in the blended format for the first time and received excellent feedback.

The training schemes continue to be well supported, and the online case based discussions, provided to support those enrolled on the schemes are increasingly popular.

The series of three SAAD Winter Webinars was well supported, albeit with slightly lower number of delegates than previously. A complimentary webinar 'A visiting sedationist; an insider view' was provided for SAAD members, non-members paid to attend.

The pilot SAAD Life Support (SLS) course was held in February 2024. The feedback was excellent and it was decided to offer the course again in 2025 as a further pilot.

The symposium was a live event and was well attended despite coinciding with a train strike for the third consecutive year.

The research projects were again all allowed additional time for completion and are ongoing.

The SAAD Safe Sedation Practice Scheme continued to be available.

The SAAD Digest continues to be a tangible benefit of membership, along with the online CPD available from the SAAD website. Access is complimentary for members; non-members can pay a fee for access for 12 months.


The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees
for the Year Ended 31 December 2024

FINANCIAL REVIEW
Financial review
The total incoming resources of the charity during the financial year was £583,313 (2023 - £533,333). The total resources expended during the financial year was £498,375 (2023 - £509,188).

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have a risk management strategy which comprises:
- an annual review of the principal risks and uncertainties that the charity faces;
- the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and
- the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for the charity.

A financial advisor has been engaged to provide investment advice for the charity.

Decisions continue to be made to ensure the financial sustainability of the society whilst continuing to fulfil the charitable aims, wherever and however possible. The accounts are reviewed on a weekly basis and discussed at every board meeting.

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.

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.

Charity constitution
The charity is a company limited by guarantee and was incorporated on the 16th December 2004. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements are set out below.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05314579 (England and Wales)

Registered Charity number
1107420


The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Report of the Trustees
for the Year Ended 31 December 2024

Registered office
21 Portland Place
London
W1B 1PY

Trustees
Dr L R Adams (resigned 28.9.24)
Dr C Boyle
Dr F Clough (resigned 28.9.24)
Dr M K Deol
Dr C G P Holden (resigned 28.9.24)
Dr P C Howlett
Dr S Hughes
Dr T Lees
Dr Y K Loo
Dr Z Shehabi
Dr A Stamp
Dr I Suida
Dr R Kerr (appointed 28.9.24)
Dr R Lee (appointed 28.9.24)
Dr S Fenesan (appointed 28.9.24)
Dr S Chaplin-Rogers (appointed 28.9.24)
Dr L Sharifian (appointed 28.9.24)

Independent Examiner
Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU

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





Dr P C Howlett - Trustee

Independent Examiner's Report to the Trustees of
The Society For The Advancement Of
Anaesthesia In Dentistry

Independent examiner's report to the trustees of The Society For The Advancement Of Anaesthesia In Dentistry ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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 Report to the Trustees of
The Society For The Advancement Of
Anaesthesia In Dentistry


Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.








Michael McKenna

Inspire Chartered Accountants
6 Queens Court
Third Avenue
Team Valley
Gateshead
Tyne and Wear
NE11 0BU

13 June 2025

The Society For The Advancement Of
Anaesthesia In Dentistry

Statement of Financial Activities
for the Year Ended 31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 83,851 - 83,851 66,487

Charitable activities 5
Evaluation fee - 12,310 12,310 2,736
Courses and conferences 452,497 - 452,497 432,026

Investment income 4 34,655 - 34,655 32,084
Total 571,003 12,310 583,313 533,333

EXPENDITURE ON
Charitable activities 6
Evaluation fee - - - 13,486
Courses and conferences 491,426 - 491,426 488,728

Other 6,949 - 6,949 6,974
Total 498,375 - 498,375 509,188

Net gains/(losses) on investments 10,880 - 10,880 (10,045 )

NET INCOME 83,508 12,310 95,818 14,100


RECONCILIATION OF FUNDS
Total funds brought forward 803,640 79,466 883,106 869,006

TOTAL FUNDS CARRIED FORWARD 887,148 91,776 978,924 883,106

The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 9,641 - 9,641 11,342
Investments 13 434,840 - 434,840 423,960
444,481 - 444,481 435,302

CURRENT ASSETS
Debtors 14 4,613 - 4,613 -
Cash at bank 492,766 91,776 584,542 514,932
497,379 91,776 589,155 514,932

CREDITORS
Amounts falling due within one year 15 (16,076 ) - (16,076 ) (11,794 )

NET CURRENT ASSETS 481,303 91,776 573,079 503,138

TOTAL ASSETS LESS CURRENT
LIABILITIES

925,784

91,776

1,017,560

938,440

ACCRUALS AND DEFERRED INCOME 16 (38,636 ) - (38,636 ) (55,334 )

NET ASSETS 887,148 91,776 978,924 883,106
FUNDS 17
Unrestricted funds 887,148 803,640
Restricted funds 91,776 79,466
TOTAL FUNDS 978,924 883,106

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


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



The Society For The Advancement Of
Anaesthesia In Dentistry (Registered number: 05314579)

Balance Sheet - continued
31 December 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 June 2025 and were signed on its behalf by:





Dr P C Howlett - Trustee

The Society For The Advancement Of
Anaesthesia In Dentistry

Cash Flow Statement
for the Year Ended 31 December 2024

31.12.24 31.12.23
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 34,955 (10,565 )
Net cash provided by/(used in) operating activities 34,955 (10,565 )

Cash flows from investing activities
Interest received 8,118 6,891
Dividends received 26,537 25,193
Net cash provided by investing activities 34,655 32,084

Change in cash and cash equivalents in
the reporting period

69,610

21,519
Cash and cash equivalents at the
beginning of the reporting period

514,932

493,413
Cash and cash equivalents at the end
of the reporting period

584,542

514,932

The Society For The Advancement Of
Anaesthesia In Dentistry

Notes to the Cash Flow Statement
for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.12.24 31.12.23
£    £   
Net income for the reporting period (as per the Statement of
Financial Activities)

95,818

14,100
Adjustments for:
Depreciation charges 1,701 2,002
(Gain)/losses on investments (10,880 ) 10,045
Interest received (8,118 ) (6,891 )
Dividends received (26,537 ) (25,193 )
Increase in debtors (4,613 ) -
Decrease in creditors (12,416 ) (4,628 )
Net cash provided by/(used in) operations 34,955 (10,565 )


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£    £    £   
Net cash
Cash at bank and in hand 514,932 69,610 584,542
514,932 69,610 584,542
Total 514,932 69,610 584,542

The Society For The Advancement Of
Anaesthesia In Dentistry

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

1. FIXED ASSET INVESTMENTS

Fixed asset investments are initially measured at transaction price plus transaction costs and are subsequently measured at fair value at each reporting date.

Changes in fair value are recognised in net income /(expenditure)in the year.

2. 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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 - 15% 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.


The Society For The Advancement Of
Anaesthesia In Dentistry

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

2. 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.

3. DONATIONS AND LEGACIES
31.12.24 31.12.23
£    £   
Membership fees 83,851 66,487

4. INVESTMENT INCOME
31.12.24 31.12.23
£    £   
Other fixed asset invest - FII 26,537 25,193
Deposit account interest 8,118 6,891
34,655 32,084

5. INCOME FROM CHARITABLE ACTIVITIES
31.12.24 31.12.23
Activity £    £   
Evaluation fees Evaluation fee 12,310 2,736
Courses and conferences Courses and conferences 452,497 432,026
464,807 434,762

Grants received, included in the above, are as follows:
31.12.24 31.12.23
£    £   


The Society For The Advancement Of
Anaesthesia In Dentistry

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

6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 8) Totals
£    £    £   
Courses and conferences 288,974 202,452 491,426

7. GRANTS PAYABLE
31.12.24 31.12.23
£    £   
Courses and conferences - 3,435


8. SUPPORT COSTS
Governance
Management Finance costs Totals
£    £    £    £   
Other resources expended 722 3,587 2,640 6,949
Courses and conferences 176,903 - 25,549 202,452
177,625 3,587 28,189 209,401

9. NET INCOME/(EXPENDITURE)

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

31.12.24 31.12.23
£    £   
Depreciation - owned assets 1,701 2,002


The Society For The Advancement Of
Anaesthesia In Dentistry

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

10. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

During the year the Trustees received expenses in the sum of £25,549 (2023:£19,440).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 66,487 - 66,487

Charitable activities
Evaluation fee - 2,736 2,736
Courses and conferences 432,026 - 432,026

Investment income 32,084 - 32,084
Total 530,597 2,736 533,333

EXPENDITURE ON
Charitable activities
Evaluation fee - 13,486 13,486
Courses and conferences 488,728 - 488,728

Other 6,974 - 6,974
Total 495,702 13,486 509,188

Net gains/(losses) on investments (10,045 ) - (10,045 )

NET INCOME/(EXPENDITURE) 24,850 (10,750 ) 14,100


RECONCILIATION OF FUNDS
Total funds brought forward 778,790 90,216 869,006

TOTAL FUNDS CARRIED FORWARD 803,640 79,466 883,106

The Society For The Advancement Of
Anaesthesia In Dentistry

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

12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2024 and 31 December 2024 68,271
DEPRECIATION
At 1 January 2024 56,929
Charge for year 1,701
At 31 December 2024 58,630
NET BOOK VALUE
At 31 December 2024 9,641
At 31 December 2023 11,342

13. FIXED ASSET INVESTMENTS
Listed
investments
£   
MARKET VALUE
At 1 January 2024 423,960
Revaluations 10,880
At 31 December 2024 434,840
NET BOOK VALUE
At 31 December 2024 434,840
At 31 December 2023 423,960

There were no investment assets outside the UK.

The Society For The Advancement Of
Anaesthesia In Dentistry

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

13. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2024 is represented by:

Listed
investments
£   
Valuation in 2020 (84,521 )
Valuation in 2021 53,783
Valuation in 2022 (25,763 )
Valuation in 2023 (10,045 )
Valuation in 2024 10,880
Cost 490,506
434,840

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Prepayments and accrued income 4,613 -

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Accruals and deferred income 16,076 11,794

16. ACCRUALS AND DEFERRED INCOME
31.12.24 31.12.23
£    £   
Accruals and deferred income 38,636 55,334


The Society For The Advancement Of
Anaesthesia In Dentistry

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

17. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 803,640 83,508 887,148

Restricted funds
Restricted 79,466 12,310 91,776

TOTAL FUNDS 883,106 95,818 978,924

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 571,003 (498,375 ) 10,880 83,508

Restricted funds
Restricted 12,310 - - 12,310

TOTAL FUNDS 583,313 (498,375 ) 10,880 95,818


Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 778,790 24,850 803,640

Restricted funds
Restricted 90,216 (10,750 ) 79,466

TOTAL FUNDS 869,006 14,100 883,106

The Society For The Advancement Of
Anaesthesia In Dentistry

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

17. MOVEMENT IN FUNDS - continued

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 530,597 (495,702 ) (10,045 ) 24,850

Restricted funds
Restricted 2,736 (13,486 ) - (10,750 )

TOTAL FUNDS 533,333 (509,188 ) (10,045 ) 14,100

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

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 778,790 108,358 887,148

Restricted funds
Restricted 90,216 1,560 91,776

TOTAL FUNDS 869,006 109,918 978,924

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

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 1,101,600 (994,077 ) 835 108,358

Restricted funds
Restricted 15,046 (13,486 ) - 1,560

TOTAL FUNDS 1,116,646 (1,007,563 ) 835 109,918

The Society For The Advancement Of
Anaesthesia In Dentistry

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

18. RELATED PARTY DISCLOSURES

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