REGISTERED COMPANY NUMBER: 03162101 (England and Wales)

REGISTERED CHARITY NUMBER: 1053460

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

The Clinical Society Of Bath Charity

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

10

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 March 2025. 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 Charity's objectives, as detailed in the memorandum of association, are the advancement of education in the field of medicine, dentistry and allied professions, the relief of sickness and the promotion of health and in the furtherance of such objects to provide equipment and maintain the Postgraduate Medical Centre at Bath with such facilities as the trustees may from time to time decide and to encourage and co-ordinate research projects and trials in the field of medicine, dentistry and allied professions.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The principal charity activity during the year was the running of the medical and dental seminars, in accordance with the charity's principal objectives

FINANCIAL REVIEW

Funds were raised as result of charitable covenants from the members of the charity which were used to run medical and dental seminars in accordance with its objectives; an abridged programme of activities was run again this year due to the ongoing impact of the COVID-19 pandemic. The trustees can report that a deficit of £5,713 was made this year. On a fund by fund basis the charity's assets are available and adequate to fulfil the obligations of the charity.

The charity qualifies as a small company under section 247 of the Companies Act 1985 and is taking advantage of the exemptions available in Part 1 to Schedule 8 of the Act.

The accounts comply with current statutory requirements and with the charity's governing document and the requirements of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014 and the Financial Reporting Standard for Smaller Entities (effective January 2015).

FUTURE PLANS

The charity continues to evaluate how it will adapt this programme to meet the changing educational needs of its members in the post-COVID era, in accordance with the charity's principal objectives.

The trustees have agreed to fund awards for both Undergraduates and Post graduates in the RUH Bath Catchment area. The Bath area has many accomplished trainees and medical students and these are designed to both encourage and reward outstanding achievement. During the 2024/25 financial year a total of £430 was awarded. The trustees intend for this scheme to continue for another year, at which point it will be reviewed.

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 Clinical Society of Bath Charity is a registered charity (No. 1053460) was incorporated on the 21st February 1996. The charity is limited by guarantee and therefore no shares in the charity are held by the trustees. The charity is governed by its memorandum of association.

The Charity is run from the Postgraduate Medical Centre of the Royal United Hospital. There are no paid officers of the company. Secretarial services are paid for as required.

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which is sufficient to cover the running costs of the charity. There is a restricted reserve, the purpose of which is that the interest earned from the balance is contributed to a prize.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03162101 (England and Wales)

Registered Charity number

1053460

Registered office

3 Pierrepont Street

Bath

Somerset

BA1 1LB

Trustees

Dr R J Duffy General Practitioner

Dr N J Gaskell Doctor

Dr J Doshi Dental Surgeon

Dr K E Peacock Healthcare

Mrs S M Webber Executive Coach (resigned 14.10.25)

Dr R Mason Doctor (appointed 20.11.24)

Dr R N J Graham Doctor (appointed 20.11.24)

Company Secretary

Dr N J Gaskell

Independent Examiner

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

Approved by order of the board of trustees on 14 October 2025 and signed on its behalf by:

Dr N J Gaskell - Trustee

Independent examiner's report to the trustees of The Clinical Society Of Bath Charity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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.

Robert Branch

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

Date: .............................................

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

4,919

-

4,919

6,704

Other trading activities

2

3,130

-

3,130

4,325

Investment income

3

-

-

-

373

Total

8,049

-

8,049

11,402

EXPENDITURE ON

Raising funds

6,046

10

6,056

5,868

Charitable activities

Meetings and Seminars

3,357

-

3,357

3,308

Support costs

4,349

-

4,349

4,733

Total

13,752

10

13,762

13,909

NET INCOME/(EXPENDITURE)

(5,703

)

(10

)

(5,713

)

(2,507

)

RECONCILIATION OF FUNDS

Total funds brought forward

160,699

38

160,737

163,244

TOTAL FUNDS CARRIED FORWARD

154,996

28

155,024

160,737

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

41,306

28

41,334

43,604

CURRENT ASSETS

Debtors

9

2,321

-

2,321

6,136

Cash at bank and in hand

113,531

-

113,531

114,013

115,852

-

115,852

120,149

CREDITORS

Amounts falling due within one year

10

(2,162

)

-

(2,162

)

(3,016

)

NET CURRENT ASSETS

113,690

-

113,690

117,133

TOTAL ASSETS LESS CURRENT LIABILITIES

154,996

28

155,024

160,737

NET ASSETS

154,996

28

155,024

160,737

FUNDS

11

Unrestricted funds

154,996

160,699

Restricted funds

28

38

TOTAL FUNDS

155,024

160,737

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 14 October 2025 and were signed on its behalf by:

Dr N J Gaskell - Trustee

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.

Postgraduate Structural Improv

-

Straight line over 19 years

Presidential Roll of Honour

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Equipment in Post Grad Centre

-

20% on reducing balance and 10% 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.

2.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Other meetings

3,130

4,305

Other income

-

20

3,130

4,325

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

-

373

4.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

2,270

2,590

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6.	STAFF COSTS

The charity has no employees or paid officers. Secretarial services are paid for as required.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,704

-

6,704

Other trading activities

4,325

-

4,325

Investment income

373

-

373

Total

11,402

-

11,402

EXPENDITURE ON

Raising funds

5,856

12

5,868

Charitable activities

Meetings and Seminars

3,308

-

3,308

Support costs

4,733

-

4,733

Total

13,897

12

13,909

NET INCOME/(EXPENDITURE)

(2,495

)

(12

)

(2,507

)

RECONCILIATION OF FUNDS

Total funds brought forward

163,194

50

163,244

TOTAL FUNDS CARRIED FORWARD

160,699

38

160,737

8.	TANGIBLE FIXED ASSETS

Equipment

Postgraduate

Presidential

Fixtures

in Post

Structural

Roll of

and

Grad

Improv

Honour

fittings

Centre

Totals

£

£

£

£

£

COST

At 1 April 2024 and 31 March 2025

47,106

614

51,516

155,789

255,025

DEPRECIATION

At 1 April 2024

16,072

582

44,392

150,375

211,421

Charge for year

942

3

712

613

2,270

At 31 March 2025

17,014

585

45,104

150,988

213,691

NET BOOK VALUE

At 31 March 2025

30,092

29

6,412

4,801

41,334

At 31 March 2024

31,034

32

7,124

5,414

43,604

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

499

785

Prepayments

1,822

5,351

2,321

6,136

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

561

529

Accruals and deferred income

1,601

2,487

2,162

3,016

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

160,699

(5,703

)

154,996

Restricted funds

Special Reserve

38

(10

)

28

TOTAL FUNDS

160,737

(5,713

)

155,024

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

8,049

(13,752

)

(5,703

)

Restricted funds

Special Reserve

-

(10

)

(10

)

TOTAL FUNDS

8,049

(13,762

)

(5,713

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

163,194

(2,495

)

160,699

Restricted funds

Special Reserve

50

(12

)

38

TOTAL FUNDS

163,244

(2,507

)

160,737

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

11,402

(13,897

)

(2,495

)

Restricted funds

Special Reserve

-

(12

)

(12

)

TOTAL FUNDS

11,402

(13,909

)

(2,507

)

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

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

163,194

(8,198

)

154,996

Restricted funds

Special Reserve

50

(22

)

28

TOTAL FUNDS

163,244

(8,220

)

155,024

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

19,451

(27,649

)

(8,198

)

Restricted funds

Special Reserve

-

(22

)

(22

)

TOTAL FUNDS

19,451

(27,671

)

(8,220

)

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

13.	CLINICAL SOCIETY OF BATH AWARDS

The Charity has decided to award the accomplishments of trainees and medical students and has therefore set up a grant that is open to junior doctor applicants who work in the RUH, Bath catchment area.

During the year the Charity made awards totalling £430 (2024: £437) to winning applicants. This scheme is to run for the next year.