REGISTERED COMPANY NUMBER: 07358100 (England and Wales)

REGISTERED CHARITY NUMBER: 1139700

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2025

FOR

THE INTERNATIONAL SOCIETY FOR

GASTROINTESTINAL HEREDITARY TUMOURS

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Balance Sheet

4

Notes to the Financial Statements

5

to

7

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 August 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 company's objectives are restricted specifically to the following:

The improvement of the standard of knowledge in the means of prevention, treatment and early detection (including through identification of genetic predisposition) of gastrointestinal hereditary tumour syndromes (GHTS) and any condition resulting in GHTS and the relief of sickness and preservation of health of those suffering from GHTS and their families.

The advancement of the education of the public in all areas relating to GHTS to include the education of physicians and other healthcare workers in the molecular genetics and clinical management of GHTS.

Significant activities

In June 2024, InSiGHT held the Biennial Scientific Meeting of InSiGHT, hosted by Gabriel Capella and Nicoline Hoogerbrugge in Barcelona, Spain. There were 360 delegates; a number of high-profile speakers from around the world gave talks, and significant new research findings were presented. A contribution from InSiGHT of GBP 6101.98, appearing in the accounts, subsidised attendance of young researchers and clinicians. The next Biennial Scientific Meeting of InSiGHT will be held in Singapore on 3-7 March 2026.

The website continued to facilitate communication between members; in 2025 there were 230 members of InSiGHT, from 29 countries. Members continued to have free online access to the Familial Cancer journal.

Council meetings took place by teleconference in December 2024; February, May and July 2025 with no face-to-face meetings.

FINANCIAL REVIEW

Reserves policy

Due to the nature of the charity's work, the reserves policy is such that expenditure is incurred as required and reserves are maintained at a level to meet ongoing commitments. The charity does not actively try and maintain surplus reserves but is constantly monitoring its financial position to ensure that there is funding in place to meet the charity's obligations on a day to day basis.

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

07358100 (England and Wales)

Registered Charity number

1139700

Registered office

First Floor, Winston House

349 Regents Park Road

London

N3 1DH

Trustees

Professor S K Clark

Dr A R Latchford

Professor N Hoogerbrugge

Dr G M Capella Munar

Dr S S K Kupfer

Dr Y Y Ngeow

Professor T T Seppala

Dr L V Velasco

Dr F Balaguer

Dr D D Buchanan

Dr K Monahan

Dr M Greenblatt

Company Secretary

Approved by order of the board of trustees on 21 May 2026 and signed on its behalf by:

Dr L V Velasco - Trustee

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,184

22,613

EXPENDITURE ON

Charitable activities

2

Charitable activities

11,010

4,358

NET INCOME/(EXPENDITURE)

(7,826

)

18,255

RECONCILIATION OF FUNDS

Total funds brought forward

39,824

21,569

TOTAL FUNDS CARRIED FORWARD

31,998

39,824

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

6

120

110

Cash at bank

33,338

41,128

33,458

41,238

CREDITORS

Amounts falling due within one year

7

(1,460

)

(1,414

)

NET CURRENT ASSETS

31,998

39,824

TOTAL ASSETS LESS CURRENT LIABILITIES

31,998

39,824

NET ASSETS

31,998

39,824

FUNDS

Unrestricted funds

31,998

39,824

TOTAL FUNDS

31,998

39,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 21 May 2026 and were signed on its behalf by:

Dr L V Velasco - 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.

Computer equipment

-

33% on cost

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

2.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 3)

Totals

£

£

£

Charitable activities

7,862

3,148

11,010

3.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

Charitable activities

1,337

15

1,796

3,148

4.	TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024 and 31 August 2025

1,473

DEPRECIATION

At 1 September 2024 and 31 August 2025

1,473

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

120

110

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accruals and deferred income

1,460

1,414

8.	RELATED PARTY DISCLOSURES

During the year, the charity incurred expenditure for secretarial support by St Mark's Hospital Foundation amounting to £1,000. Two of the trustees of the above mentioned charity are also trustees of the International Society for Gastrointestinal Hereditary Tumours.The transaction was conducted at arms length.