The trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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).
Chair and Vice Chair Report
The British and Irish Orthoptic Society (BIOS) continues to meet the charitable aims through all of its activities:
"The objects for which the Society is established are for the public benefit to advance education in orthoptics and cognate subjects and to encourage the study and improve the practice of orthoptics with a view to maintaining and raising standards in clinical and scientific orthoptics.”
We have continued to represent the profession nationally holding seats on the Allied Health Professions Federation Board, the Clinical Council for Eye Health Commission, The UK Ophthalmology Alliance Board, and the Royal College of Ophthalmologists Paediatric Sub Committee. We have positively engaged with the Regulator (HCPC) and contributed to a number of workstreams. We are also an active stakeholder in the cross-sector Eye Care Workforce Dashboard, designed to inform future workforce planning.
We saw the successful completion of the NHS England commissioned BIOS Orthoptic Workforce Development Programme which was celebrated in June. The breadth of the work the commission allowed BIOS to achieve in such a short period of time was unprecedented and the outcomes of the thirteen projects will support and improve our profession for years to come across UK and Ireland. The success was testament to the excellent organisation of our project manager, Michelle Murray and countless hours of work from so many volunteers from within BIOS and the wider membership.
This year saw the inaugural BIOS Symposium held in June in Birmingham. This one-day event focussed on clinical practice and service innovation and improvement and was a great success with many excellent presentations and interactive discussions. It proved a positive addition to the BIOS calendar and is set to run on alternate years, in the years in-between our full two-day conferences which will maintain a focus on research.
The AGM also saw the appointment of our new trustee for Wales, Alma Saville. After the AGM, as part of our first annual awards event where we were able to celebrate success across our profession in so many areas, we honoured the following Orthoptists with BIOS awards for their dedication and service to BIOS in their voluntary roles:
Contributions to BIOS
Kate Hon for sustained contribution to PDC and EPDC as English representative and Vice Chair
Holly Kniazewycz for extended contribution to BIOS as the New Graduate Representative
Fellowship
Fiona Rowe for her exceptional and sustained services to orthoptics and the continued development of our profession
Lorraine North for her continued service to the development of our profession and as an officer of BIOS in multiple roles
Within the workforce programme we completed a report supporting the right for Orthoptists to prescribe spectacle correction within hospital eye services and this report has now been shared with the GOC and all other relevant bodies. We continue to galvanise support from across the sector to allow us to put forward the strongest case when parliament review the relevant legislation.
Our visibility leads have continued to do excellent work, and BIOS has been active across multiple media outlets including a BBC interview on Radio 5 live, podcasts and social media platforms. The ability to respond in good time to events and articles has increased the public and sector awareness of our profession and we have seen an increase in students considering orthoptics as their chosen profession.
BIOS has been supported throughout 2025 by the Trustees, Council, standing committee members, clinical advisory group leads and many other volunteers. We would like to thank them all for their continued time and support that they provide alongside their other roles within both clinical services and academia or research. Without every one BIOS would not be able to continue at its full potential.
Craig Murray – Chair BIOS
Helen Haggerty – Vice Chair BIOS
BIOS Trustees’ Report
2025 was the second full year of our five-year strategy, launched at the 2023 Conference. In the Trustees’ report, we highlight our achievements in 2025 against the four key themes from our strategic plan: to develop BIOS’s operational resilience; to lead the development of the profession; to improve visibility, recruitment and retention; and to lead innovation within the profession.
Develop BIOS operational resilience
BIOS has continued to focus on ensuring the future of the Society through supporting and representing an involved and committed membership.
This work has helped our membership rise to over 1,500 members, with steady growth across all categories.
BIOS has expanded the current Programme Manager role to include Business Development to ensure operational resilience and work with the Chair and Vice Chair to ensure financial efficiencies around external contracts as well as additional income generation in the long-term.
BIOS Symposium and AGMs 2025
In June we held our first ever one day Symposium in Birmingham. This had a greater focus on clinical discussions and service improvement, although we included our popular student presentations session as well as our AGM. One of our highest ever attendances outside of our Conferences attended to hear 25 speakers across five sessions.
The evening before we held our first ever Annual Awards, recognising orthoptists and clinical assistants across eight categories, including rising stars, research, teaching, and the support workforce. This received extremely positive feedback via social media and our post-event survey. 2026 will see the event repeated with a full three course meal included.
The winners of our Service Improvement and Innovative Practice Award, the Upskilling Project Team at Bedfordshire Community Health Services, also received the National Advancing Healthcare Award for Orthoptists, presented at the AHA National Awards, further increasing the visibility or orthoptics.
This year, we combined our Symposium with the launch event for our NHS England-funded Orthoptic Workforce Programme. This was held the day before in the same venue, ensuring visibility for the incredible amount or work done across the 14 projects. We also took the opportunity to launch some of the outputs, including our Professional Development Framework and our new animation about patching.
Advice and support
All of our full members receive bespoke Medical & Professional Liability Insurance. The insurance offered through BIOS is also the only insurance that covers the entire scope and extended scope of practice by an orthoptist. We know how valuable this is to our members and are committed to continuing to provide this.
Members in the UK also receive support from the BOS TU, providing representation and advice on work matters from local BOS TU reps and Society Officers and experts including grievance and disciplinary issues, and terms and conditions of employment.
Member Communications
The launch of a new website and Customer Relationship Management system (CRM) in October enabled us to greatly improve our member communications. The CRM allowed for more accurate synchronisation of our membership database with our mailing platform, also enabling members to set contact preferences via the website. We have also cleaned up our members forums, improving usability, and will be looking to further review and restructure these in 2026. The restructure of the content on our website has also enabled us to give our member-facing content more prominence, balancing the need to promote public-facing and careers information.
Our e-zine, Parallel Vision, has continued to increase it’s reach, with an 8% increase in our open rate, already above the industry average. We also held a Town Hall meeting in November focused specifically on the benefits of membership. This has now been made into a video on our website to use to promote membership to non-members within the profession, particularly the large numbers of clinical assistants.
Lead the development of the profession
BIOS’s core work remains to ensure high standards across the orthoptic profession, through setting and maintaining standards and guidance, but also through identifying and supporting the future development of orthoptics.
Setting standards
Our Education and Professional Development Committee (EPDC) and our CAGs continue to maintain up-to-date standards and competencies for our members. They also work with other organisations in their fields to produce collaborative guidelines and documentation.
Our new website includes a dedicated Professional and Clinical section, and a Resource Library, enabling users to search by category, making it easier for members to locate key guidance and standards. Resources can also be bookmarked for easier access later.
Professional Development Framework
Our brand-new Professional Development Framework, launched in June, introduces a set of common principles – including domains, levels of practice, and spheres of influence – to help orthoptists map their current role, aspirations, and career pathway. It includes a self-assessment tool to help orthoptists to map their current skills and experience against the framework’s structure. This will support members to develop their careers, helping further develop the workforce and supporting retention.
Advanced Clinical Practice
We continue to work to support the advance clinical practice (ACP) agenda within orthoptics, with extra work funded byWE the NHS England Workforce Programme. There is now an Advanced Clinical Practice CAG, which will act as a focus for ongoing work in this area.
Support Workforce
We have continued to expand our support for orthoptic clinical assistants. For managers we produced A guide to effective Orthoptic Clinical Support Workforce planning and an Orthoptic Clinical Support Workforce Mapping Toolkit to assist departments in the utilisation of this vital part of the workforce. We also hosted a series of online lunchtime lectures to provide CPD for clinical assistants.
Orthoptic Workforce Report
In 2025, NHS England commissioned a survey report to contribute to the continued planning for workforce development and feed into NHS strategic plans such as the 10-year plan and the Long-Term Workforce Plan. The final report presents the findings of our 2024 workforce surveys and provides a narrative to give a picture of the current orthoptic workforce in England.
Equality, Diversity & Inclusion (EDI)
We expanded the EDI information on our website, with dedicated pages for our diversity networks set up following our new strategy, courses and training material, and a specific section on supporting disabled learners. This forms a basis to support this key foundational piece of our work going forward.
Refraction
As part of our Workforce Programme, we completed a report for the General Optical Council (GOC), making the case for the extension of the responsibility to prescribe glasses to orthoptists within hospital eye care services. We continue to collect evidence relating to this in preparation for a likely consultation on this.
Enhanced clinical practice
2025 saw the development of the first Orthoptic Enhanced Practice Model Curriculum, launched in January 2026. The curriculum supports clinicians, educators, and employers in embedding enhanced-level practice within services and teams. This is a significant step forward in defining meaningful and structured career pathways for the orthoptic profession.
Preceptorship
We have carried out further work, funded as part of the Orthoptic Workforce Programme, to build on our preceptorship programme. In June we published the results of our scoping exercise, exploring the experiences of early-career orthoptists with the support currently offered. This included profession-specific recommendations to enhance the structured support and guidance for newly qualified orthoptists transitioning into professional practice, fostering confidence and competence in core orthoptic practice.
Improve visibility, recruitment & retention
We have continued to emphasise the need to increase the visibility of orthoptics, actively representing orthoptic professionals at all levels, but also supporting recruitment to ensure the future of the profession.
Visibility
We have continued to work hard throughout 2025 to promote awareness or orthoptics and the valuable work done by orthoptists, as well as to make ourselves a hub for accessible information about eye care and orthoptic services.
We have continued to have a strong social media presence, thanks largely due to the work of our members in sharing, liking and retweeting.
Our Facebook page, our oldest account, has had a surge in reach, with over 1400 followers by the end of the year and 311,000 impressions across the year, up an incredible 68%.
Following the relaunch of our Instagram page, we have made a concerted effort to increase our reach, resulting in a 90% increase in impression in 2025 to over 204,000.
Our reach on LinkedIn continues to grow, with a 33% increase in both our followers, over 2070, and impressions, over 157,000 in 2025.
Our two new seconded Visibility and Recruitment Leads have increased our capacity to raise the visibility of the profession among the general public and to prospective orthoptics students.
One particular highlight was the launch of a new "WePatch" campaign, to coincide with World Orthoptic Day in June, to raise awareness of occlusion therapy with patients and carers. This included supporting members through resources and guidance to host patching parties within their departments, tips and resources to support children occluding and a series of short guides to amblyopia, strabismus and wearing glasses.
We also launched a brand-new animation on patching, aimed at raising understanding and highlighting the importance of patching to young children. This has already had over 8,000 views across the website and social media.
We have also established partnerships with other organisations, sponsoring the Advancing Healthcare Awards in May, and becoming the official associate sponsor of 100% Ophthalmology, an event in London that brings together professionals from across eyecare.
Website
In October, we launched a new website, including refreshing the look and improving visibility. We also improved navigability and introduced a new search function to make it easy for users to find the information they require. The restructuring of content will also help in making member content more visible alongside a new searchable Resource Library.
We continue to work via social media, e-zines and work on improving our SEO or visibility on search engines, to improve awareness of our website, providing a hub for information on orthoptics in the UK and Ireland. We had almost 840,000 user engagements in 2025, with over 6,400 visitors each month.
Branding
As part of our work to improve the visibility of the Society, we worked alongside a graphic designer to develop a new brand. This included refreshing the logo, including developing alternative versions, and a wider brand identity with a new secondary colour palette and a series of graphical components. These have been demonstrated in a series of short guide leaflets for patients and have created a much more consistent brand identity across social media. We also created a series of idents to represent each of the CAGs and specialist areas within BIOS, allowing us to have recognisable branding on related events and publications.
Recruitment
2025 saw the confirmation of the launch of the first ever apprenticeship in orthoptics, due to launch in September 2026, hosted at the university of Sheffield. This is the culmination of a great deal of work. The next stage is to promote this route to departments and ensure the support is in place for them to deliver these successfully, with a survey of department readiness going out in November.
Our new Visibility and Recruitment Leads have helped to increase the level of careers promotion, supporting members to attend careers fairs and schools, producing new resources, and creating a new Orthoptic Champions network to better support this work. A particular highlight was our campaign around National Careers Week, which included the launch of a number of a new careers stories from current students and a new student video competition via Instagram.
In January we joined with NHS England to host an Orthoptic Insight Day, aimed at promoting orthoptics as an option for those looking to change careers, particularly from the armed forces. This was a valuable experience for attendees on the day, but the video of the event will be a valuable resource in our expanding careers section.
Our new website also includes an expanded careers section that not only covers how to get into orthoptics, but includes information of roles within the profession. Admissions to pre-registration programmes increased across the board last year (approx 30%), with a significant number of those entering their first year indicating that the visibility activity including the careers website was a reason for them choosing orthoptics.
In particular, we have launched a specific page encouraging orthoptists considering positions as academic educators. This follows the release of our report seeking to identify and address barriers to pursuing academic careers in orthoptics.
Representing the profession
BIOS also plays a significant role in representing the profession in a number of formal and informal bodies and groupings. For example, we are represented on the AHPF Board and policy groupings, the Royal College of Ophthalmologists’ paediatric subcommittee, the Eye Health Forum, the UK Ophthalmology Alliance, along with a seat on the Clinical Council for Eye Health Commissioning (CCEHC).
BIOS remain affiliated to both the Orthoptistes de la Communauté Européenne (OCE), representing Orthoptists in Europe, and the International Orthoptic Association (IOA), giving us representation in important international discussions affecting our members.
BIOS represents Orthoptists across all four countries of the United Kingdom and in the Republic of Ireland. Many of the issues facing our members will be common across the UK and Ireland. However, through all our work we look to provide representation and support that recognises the differences in the contexts within which our members are working. As such, the role of our regional and country Trustees is essential.
In November, we responded to the NHS call for evidence on the 10 Year Workforce Plan, providing evidence of the importance of orthoptists in the shifts from hospital to community, analogue to digital, and the shift to a greater emphasis on prevention.
Child Vision Screening
Following on from our survey of vision screenings services in England last year, we were involved in a report on BBC Breakfast in June, and shared across the BBC, on the importance of these services. This featured our Chair Craig Murray and orthoptists at a hospital in Sheffield. As well as inclusion on the national media, the recording of this has been viewed over 8,000 times on Instagram alone, highlighting a real passion amongst our members and followers.
BIOS commissioned an empirical research project in 2025 which will run into 2026 to gather the evidence to support our campaign for mandating vision screening across the UK. BIOS appointed a research orthoptist to this post who is gathering new data as well as collating existing evidence which will produce a comprehensive report 2026-27.
Lead innovation within the profession
We continue to invest in promoting innovation within the profession, including ongoing CPD, research by orthoptists, and innovations within orthoptic education and practice-based learning (PBL).
CPD and Networking
Our Clinical and non-Clinical Advisory Groups (CAGs and nCAGs) along with the Trustees have continued to host both virtual and face-to-face events, enabling more members to access CPD, both on the day and via the recordings provided for free to members. BIOS held 34 events in 2025, including study days, regional meetings and discussion events, with over 1070 places booked.
Some of the highlights were:
The Paediatric Ophthalmology Winter webinar, which over 80 or our members attended, with presentations on Paediatric Cataract and Nystagmus Management.
A series of online webinars in February to encourage conversation about how better to support new graduates, hosted as part of our preceptorship project.
Our SEN Study Day in Liverpool, covering CVI and sign language, and including an update on the NHS England Special School Vision Services.
The LOOP Annual Meeting in Birmingham in May, where over 50 Heads and lead orthoptists came together to discuss issues including the new orthoptic apprenticeship, recruitment, AI in healthcare, and electronic patient records.
The series of lunchtime support workforce mini webinars, covering key areas of practice but also working towards establishing a network for our growing support workforce membership.
We continue to provide recordings of all of our online CPD free to access for all BIOS members, with a further 22 event recordings added to our CPD Library.
Orthoptic Education Fund (OEF)
The OEF provides mall grants to orthoptic professionals and students to support them with education and training. In 2025 we gave out £6,374 to nine members, increasingly to fund conference attendance and post-graduate modules.
Research
We continue to promote and support Orthoptists involved in research, to support their career development but also to advance British orthoptics nationally and internationally.
In 2025, we launched our fourth co-funded Small research Grant Award alongside Fight for Sight, to support a project serving as a stepping stone into a career in research.
We also invested in a new research secondment to gain better evidence to support the case for child vision screening services and demonstrate the impact where these services are lost.
British and Irish Orthoptics Journal (BIOJ)
BIOJ, the official journal of BIOS, has come to be recognised as an authoritative resource in areas related to clinical ocular motility, visual function, amblyopia, binocular vision and strabismus. It published 16 articles in 2024. Fully open-access, the BIOJ website received over 81,200 page views last year.
The Society reports a net deficit of £58,868 for the year (2024 – net surplus of £138,779). Free reserves at 31 December 2025 were £444,309 (2024 - £69,878). Designated funds at 31 December 2025 were £3,850 (2024 - £Nil). Restricted funds at 31 December 2025 amounted to £537,601 (2024 - £974,748). During the year, total income was £677,435, comprised of income from grants, membership subscriptions and course income. Total expenditure was £731,029 which comprised of unrestricted spend of £479,384 and restricted spend of £251,645.
The charity is looking into further opportunities from 2026 to support the long term vision of a sustainable, thriving and visible profession dedicated to the improvement of the eye health of the population. Funding prospects are in place to increase capacity and reach for future projects. In particular, a meeting to discuss the strategy of the charity will be held in May 2026.
During the year, the Trustees undertook a review of the reserves held within the Trade Union fund. Historically, these reserves had accumulated over a number of years and were considered to be in excess of the level required to support the ongoing activities of the Trade Union.
Following consultation with Trade Union representatives and a detailed assessment of future strategic requirements, the Trustees agreed that a reserve level of £150,000 would be appropriate to support the planned development and delivery of the Trade Union strategy over the next five years. This level of reserves was considered sufficient to manage operational risks and provide financial stability in line with the Charity’s objectives.
As a result of this review, the balance in excess of £150,000 was identified as no longer required for restricted Trade Union purposes. Accordingly, and in line with the Charity’s reserves policy and the requirements of the Charities SORP (FRS 102), these funds were redesignated and transferred to unrestricted (free) reserves.
This transfer strengthens the Charity’s overall free reserves position and provides additional financial flexibility to support future growth, strategic investment, and the development of core charitable activities. The Trustees will continue to monitor reserve levels regularly to ensure they remain appropriate to the Charity’s needs and risk profile.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
Reserves policy
The Trustees have considered the level of activity within the charity and believe a level of free reserves of £235,000 is sufficient to support the ongoing operation of the society in the foreseeable future. At 31 December 2025, the Society has free reserves of £444,309 (2024 - £69,878). The free reserves were increased following discussions around the reserve balance required for trade union funds, it was agreed by the trustees that the level of reserves for trade union funds was too high and a portion could be move to the free reserves to help support future growth of the charity.
Constitution
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 14 March 1998.
The company is constituted under a Memorandum of Association dated 14 March 1998 and is a registered charity number 326905.
Method of appointment or election of Trustees
Trustees are recruited to represent members in England (3 regions), Scotland, Wales, Republic of lreland and Northern lreland. Nominations are requested from all members and application is in writing with reference to a job description and job specification. Where there is more than one candidate, applications are circulated anonymously to voting trustees. The Chair of the Leaders of the Orthoptic Profession (LOOP) is also a Trustee.
The vast majority of officers of the Society are volunteers and undertake BIOS work in addition to their day jobs. Only the Chair, and Vice Chair are seconded and their employers are reimbursed for their time commitment to BIOS roles.
BIOS Council and Committee Officers/members - These appointments and roles were applicable in all or part of 2025:
BIOS Honorary Officers and trustees
Craig Murray - Chair
Helen Haggerty - Vice Chair
BIOS Trustees
Midlands & East – Vacant
Northern - Deborah Podmore
Southern - Liz Tomlin
Northern Ireland - Matthew Groogan
Republic of Ireland - Claire McEntee
Wales - Vacant (Jan-June 2025); Alma Saville (Jun-Dec 2025)
Scotland - Jennifer Skillen
Leads of Orthoptic Profession Chair: Julie Dowdney
BOS TU Executive Board
General Secretary: Sam Aitkenhead
President: Deborah Podmore
Wales: Vacant
Northern Ireland: Vacant
Scotland: Vacant
England: Chloe Lafferty, Roshni Pancholi and Karen Knowles
Early Careers: Eden Nabiyou
BIOS Council members (non-voting)
Editor of Journal: Gemma Arblaster
IOA Representative: Jignasa Mehta
OCE Representative: Nadia Northway
Research Director: Kerry Hanna
Education and Professional Development Committee Chair: Craig Murray & Julie Dowdney (Interim)
New Graduate Representative: Madeleine Ellis
Public Health Lead: Fiona Bush
EDI Lead: Marian Owoniyi
BOSTU (General Secretary): Sam Aitkenhead
Policies adopted for the induction and training of Trustees
New trustees receive induction from the chair and vice chair and a copy of the Governance and Procedures Handbook, which become effective from the start of the 2019 membership year.
Organisational structure and decision making
The honorary officers and BOSTU General Secretary are in regular communications via email, telephone, Zoom and face-to-face when required to transact decision making work. Business is conducted via the business provider company who meet with the honorary officers regularly. Trustee meetings are held 4 times per year and full council twice per year with an AGM in June to appoint new officers and agree the accounts.
Related party relationships
The Society collects membership fees on behalf of the BOSTU. The society is a member of professional organisations within the eye health and care sector.
The trustees, who are also the directors of British & Irish Orthoptic Society for the purpose of company law, are responsible for preparing the Trustee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee's report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of British & Irish Orthoptic Society (the charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements 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
the financial statements 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).
In our opinion the financial statements have been been prepared in accordance with the requirements of the Trade Union and Labour Relations (Consolidation) Act 1992.
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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
During the year £478,938 was transferred from restricted funds to unrestricted funds in accordance with the Charity’s reserves policy.
British & Irish Orthoptic Society is a private company limited by guarantee incorporated in England and Wales. The registered office is 3rd Floor, Interchange place, 151 - 165 Edmund Street, Birmingham, B3 2TA.
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Restricted funds are released to unrestricted funds where there is no longer any restriction on their use.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Grants which are not subject to performance-related conditions are recognised in full in the statement of financial activities when receivable. Grant income is classified as either restricted or unrestricted depending on the terms imposed by the donor.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Grants
Member's subscriptions
Course income
Investments
Advertising income
Sundry income
Activities
Restricted funds
Secondment costs
Courses and conferences
Training costs
Journal
Contribution to awards
Bad debt provision
Travel and subsistence
Professional Fees
Affiliation fees
Bank charges
Audit
The trustees (or any persons connected with them) received remuneration or benefits from the charity during the year as detailed in the Related Party Note 16 totalling £74,580 (2024 - £109,278).
During the year, 3 Trustees received £1,492 reimbursement of expenses (2024 - £6,355 to 4 Trustees).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Listed securities
All the fixed asset investments are held in the UK.
Deferred Income £ £
Deferred income at 1 January 2025 18,298 7,050
Resources deferred during the year 26,334 18,298
Amounts released from previous years (18,298) (7,050)
Deferred income at 31 December 2025 26,334 18,298
The designated funds of the charity represent amounts that have been set aside by the trustees from unrestricted funds for specific future purposes in accordance with the charity’s objectives.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
AHP Support Worker: this fund can be used to increase CPD and taking steps to promoted flexibility and career development.
Clinical placement expansion: this fund can be used to provide financial support and increase clinical placement opportunities.
OBF Educational Fund: this fund can be used to provide financial support for the education and further training of Orthoptists.
Apprenticeships: this fund can be used to develop the support worker roles and responsibilities guidance and competency scoping along with future curriculum design for apprenticeships with surveys and clinical activity reviews.
NHSE Grant: to enhance and educate the profession.
Trade Union: to be used for the operation of The Trade Union.
During the year, the Trustees undertook a review of the reserves held within the Trade Union fund. Historically, these reserves had accumulated over a number of years and were considered to be in excess of the level required to support the ongoing activities of the Trade Union.
Following consultation with Trade Union representatives and a detailed assessment of future strategic requirements, the Trustees agreed that a reserve level of £150,000 would be appropriate to support the planned development and delivery of the Trade Union strategy over the next five years. This level of reserves was considered sufficient to manage operational risks and provide financial stability in line with the Charity’s objectives.
As a result of this review, the balance in excess of £150,000 was identified as no longer required for restricted Trade Union purposes. Accordingly, and in line with the Charity’s reserves policy and the requirements of the Charities SORP (FRS 102), these funds were redesignated and transferred to unrestricted (free) reserves.
This transfer strengthens the Charity’s overall free reserves position and provides additional financial flexibility to support future growth, strategic investment, and the development of core charitable activities. The Trustees will continue to monitor reserve levels regularly to ensure they remain appropriate to the Charity’s needs and risk profile.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The charity considers key management personnel comprise of the trustees and external management agencies, to whom the general management and running of the Society is outsourced.
The Articles of Association allow payments to the employers of the Chair and Vice Chair whilst performing functions and duties for the Society.
Payments were made in respect of J Dowdney (Vice Chair) £Nil (2024 - £10,602), C Murray (Chair) £28,408 (2024 - £28,408), D Podmore £6,457 (2024 - £5,916), H Haggerty £40,148 (2024 - £17,835). Payments were also made to four (2024 - four) other Consultants, trustees or council members as follows: £64,955 (2024 - £46,517).
Fees were payable to one (2024 - one) Business Manager during the year as follows:
British Dietetic Association - Management services £10,208 (2024 - £22,216)
The combined remuneration of the key management personnel was:
During the year, the charity collected fees of £149,101 (2024 - £139,202) from its members on behalf of the British Orthoptic Society Trade Union.