2020-09-30-accounts

			Page
Report ofthe	Trustees		1to4
Independent	Examiner's	Report	Sto6
Statement of	Financial Activities
ealance Sheet			gto9
Notes tothe	Financial Statements		10 to 22

		for t	he Year Ended 30September 2	020
				2020	2019
				Unrestricted	Total
			Notes	funds f	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies				412	410
Charitable activities
Subscriptions				145,907	140,385
Publications and educational		material		2,190	2,765
Affiliations and examinations				2,375	9,041
Conferences and regiona	I events				66,874
Investment income Other income				1,915 ~11575	1,725 ~4045
Total				164,374	225,245
EXPENDITURE ON
Raising funds					1,036
Charitable activities
Publications and educational		material		11,981	12,147
Affiliations and examinations				90,927	78,318
Conferences and regional	events			285	70,036
Council and other committees				27,206	34,639
Bursaries				4,750	7,050
Governance costs				25,796	8,520
Total				160,945	211,746
NET INCOME				3,429	13,499
RECONCILIATION OF FUNDS
Total funds brought forward				235,893	222,394
TOTAL FUNDS CARRIED	FORWARD			~239 322	~235 893

			2020	2019
			Unrestricted	Tata I
			funds	funds
		Notes	f
FIXEDASSETS
Intangible assets Tangible assets		14 15	545 ~1105	726 181
			1,650	907
CURRENT ASSETS
Stocks		16	105	105
Debtors		17	2,798	4,987
Cash at bank			~255 435	244,034
			258,338	249,126
CREDITORS
Amounts falling due	within one year		(20,666)	(14,140)
NET CURRENT ASSETS			~237 672	~234 986
TOTAL ASSETS LESS	CURRENT LIABILITIES		239,322	235,893
NET ASSETS			~239 322	235 893
FUNDS		19
Unrestricted funds:
General fund			109,322	105,893
Emergency operating	reserve		80,000	80,000
Legal advice reserve			~50 000	50,000
			239,322	235,893
TOTAL FUNDS			239322	~235 893

DONATIONS		AND LEGACIES
							2020	2019
							E
Donations							412	410
INVESTMENT		INCOME
							2020	2019
							f	f
Deposit account interest							~1915	~1725
INCOME FROM CHARITABLE			ACTIVITIES
			Activity				2020f	2019 f
Subscriptions			Subscriptions				145,907	140,385
Advertising	and
publications			Publications		and educational	material	2,'190	2,765
Exam and endorsernent
fees			Affiliations	and examinations			2,375	9,041
Conference	fees		Conferences		and regional events			~66 874
							~150472	~219065
OTHER INCOME
							2020	2019
							E	f
Otherincome							1,575	4,045
Grants							~10000
							~11575	~4045

Raising donations	Raising donations	Raising donations	and legacies	and legacies
									2020	2019
									f
Cost of books sold										~1036
CffARITABLE ACTIVITIES				COSTS
							Grant
							funding	of
							activities		Support
					Direct		(see note		costs lsee
					Costs f		8)	6	note 9) 6	Totals 6
Publications		and educational
material					8,654				3,327	11,981
Affiliations		and examinations			33,705				57,222	90,927
Conferences		and regional		events		285				285
Council and		other	committees		21,217				5,989	27,206
Bursaries							4,750			4,750
Governance		costs			~63	861	~4750		~25 796 ~92 334	25 796 ~160 945
GRANTS	PAYABLE
									2020	2019
									6	f
Bursaries									~4750	~7050
The total	grants paid to individuals				during the year was as		follows:
									2020	2019
									6	f
Conference		Bursaries							200	800
Training	Bursaries								4 550	6,250
									~4750	~7050

				Governance
			Other	costs	Totals
			E	E	E
Publications	and educational	material	3,327		3,327
Affiliations	and examinations		57,222		57,222
Council and	other committees		5,989		5,989
Governance	costs			~25 796	25,796
			~66 538	~25 796	~92 334

Other
					2020	2019
		Publications
		and	Affiliation	Council
		educational	encl	and other	Total	Total
		material	examinations	committees	activities	activities
		E	E	E	E
Wages		1,260	21,669	2,268	25,197	40,484
Social security		35	607	64	706	1,188
Pensions		38	650	68	756	1,001
Other operating	leases	327	5,635	590	6,552	6,552
Telephone		69	1,180	123	1,372	855
Other office costs		242	4,171	437	4,850	5,433
Room hire &
accommodation		47	804	84	935	758
Staff'cover and	support	~1309 ~3327	~22 506 ~57 222	~2355 ~5989	~26 170 ~66 538	~56 271

Governance	costs
					2020	2019
					Governance	Total
					costs	activities
					6	f
Accountancy	fees				5,671	3,601
Legal and professional		fees			19,492	4,630
Amortisation	ofintangible			fixed assets	182	182
Depreciation	oftangible		fixed assets		451	107
					~25 796	~8520

		2020	2019
		E	f
Depreciation	-owned assets	451	107
Other operating leases		6,552	6,552
Trademarks	amortisation	181	182

12.	STAFF COSTS
							2020	2019
							6	f
	Wages and salaries						25,197	40,484
	Social security costs Other pension costs						706 756	1,188 ~1001
							~26 659	~42 673
	The average monthly	number		ofemployees		during the year was as follows:
							2020	2019
	Administrative staff						1	1
	No employees received emoluments				in excess of660,000.
13.	COMPARATIVES FOR THE		STATEMENT OF			FINANCIAL ACTIVITIES
								Unrestricted
								funds
								6
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies							410
	Charitable activities
	Subscriptions							140,385
	Publications and educational			material				2,765
	Affiliations and examinations							9,041
	Conferences and regional		events					66,874
	Investment income							1,725
	Other income							4,045
	Total							225,245
	EXPENDITURE ON
	Raising funds							1,036
	Charitable activities
	Publications and educational			material				12,147
	Affiliations and exa min ation s							78,318
	Conferences and regional		events					70,036
	Council and other committees							34,639
	Bursaries							7,050
	Governance costs							8,520

			Notes to the Financial Statements	-continued
			for the Year Ended 30September	2020
13.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
					Unrestricted
					funds
	Total				211,746
	NET INCOME				13,499
	RECONCILIATION	OF	FUNDS
	Total funds brought		forward		222,394
	TOTAL FUNDS CARRIED FORWARD				235,893
14.	INTANGIBLE FIXEDASSETS
					Trademarks
					f
	COST
	At 1October 2019and
	30September 2020				~1816
	AMORTISATION
	At 1October 2019				1,090
	Charge for year				181
	At 30September	2020			1,271
	NET BOOK VALUE
	At 30September	2020			545
	At 30September	2019			726

TANGIBLE FIXED	ASSE	TS
			Office
			equipment f	Website f	Totals f
COST
At 1October 2019			33,013	10,350	43,363
Additions			~1375		~1375
At 30September	2020		~34 388	10,350	~44 738
DEPRECIATION
At 1October 2019			32,832	10,350	43,182
Charge for year			451		451
At 30September	2020		33,283	10,350	~43 633
NET BOOK VALUE
At 30September	2020		~1105		~1105
At 30September	2019		181		181
STOCKS
				2020	2019
				f	f
Stocks				105	105
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2020	2019
					f
Trade debtors				360	593
Other debtors				616	616
Prepayments and	accrued income			~1822	~3778
				~2798	~4987

CREDITORS: AMOUNT	S FALLING DUE WITHIN ONE YEAR
		2020	2019
		E	f
Trade creditors		5,859	3,446
Other creditors		1,090	384
Accruals and deferred	Income	~13 717	~10310
		~20 666	~14 140

							Net
						At	movement	At
						1.10.19	in funds	30.9.20
						E	f	f
Unrestricted	funds
General fund						105,893	3,429	109,322
Emergency Legal advice	operating reserve		reserve			80,000 ~50000		80,000 ~50000
						~235 893	3429	~239322
TOTAL FUNDS						~235893	3429	~239 322
Net movement		in funds,		included	in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						E	f
Unrestricted	funds
General fund						164,374	(160,945)	3,429
TOTAL FUNDS						~164374	~160945)	~3429

										Net
									At	movement	At
									1,10,18	in funds	30.9.19
									E	E	f
Unrestricted		funds
General fund									92,394	13,499	105,893
Emergency Legal advice	operating reserve		reserve					80,000 ~50 000 ~222 394		~13499	80,000 ~50000 ~235 893
TOTALFUNDS								~222 394		~13499	~235 893
Comparative		net movement			in funds, Included	in the	above are	as follows:
									Incoming	Resources	Movement
									resources	expended	in funds
									E	E	f
Unrestricted		funds
General fund									225,245	(211,746)	13,499
TOTAL FUNDS									~225 245	~211746)	~13499
A current year 12 months				and prior year 12 months			combined	position	is as follows'.
										Net
									At	movement	At
									1.10.18	in funds	30.9.20
									E	E	f
Unrestricted		funds
General fund									92,394	16,928	109,322
Emergency operating Legal advice reserve			reserve						80,000 50,000		80,000 ~50000
									222,394	16928	~239322
TOTAL FUNDS									~222 394	~16928	~239 322

		incoming	Resources	Movement
		resources	expended	in funds
		E	6	f
Unrestricted	funds
General fund		389,619	(372,691)	16,928
TOTAL FUNDS		~389619	~372691)	~16928