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|||Page||
|---|---|---|---|
|Report ofthe Trustees||1 to|4|
|Independent
Examiner's|Report|5 to|6|
|Statement of Financial|Activities|||
|Balance Sheet||8 to|9|
|Notes to the Financial Statements||10 to|22|
|Detailed Statement of Financial Activities||23 to|24|
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||||2022|2021|
|---|---|---|---|---|
||||Unrestricted|Total|
||||funds|funds|
|||Notes|f|f|
|INCOME AND ENDOWMENTS|FROM||||
|Donations
and legacies|||201|295|
|Charitable
activities|||||
|Subscriptions|||164,334|162,490|
|Affiliations
and examinations|||2,750|8,625|
|Conferences
and regional events|||35,280|6,825|
|Council and other committees|||1,040|1,800|
|Investment
income|||335|927|
|Other income|||2,685|2,996|
|Total|||206,625|183,958|
|EXPENDITURE ON|||||
|Raising funds|||131|570|
|Charitable
actIvities|||||
|Publications
and educational|material||17,674|13,518|
|Affiliations
and examinations|||119,521|119,387|
|Conferences
and regional events|||34,176|3,156|
|Council and other committees|||13,869|13,638|
|Bursaries|||4,606|5,000|
|Governance
costs|||13,337|24,354|
|Total|||203,314|179,623|
|NET INCOME|||3311|4,335|
|RECONCILIATION
OF FUNDS|||||
|Total funds brought
forward|||243,657|239,322|
|TOTAL FUNDS CARRIED FORWARD|||246,968|243,657|
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||||2022|2021|
|---|---|---|---|---|
||||Unrestricted|Total|
||||funds|funds|
|||Notes|f|f|
|FIXED ASSETS|||||
|Intangible
assets||14|182|363|
|Tangible assets||15|343|687|
||||525|1,050|
|CURRENT ASSETS|||||
|Stocks||16||105|
|Debtors||17|13,924|16,943|
|Cash at bank|||260,634|255,004|
||||274,558|272,052|
|CREDITORS|||||
|Amounts
falling due within one year||18|(28,115)|(29,445)|
|NET CURRENT ASSETS|||246,443|242,607|
|TOTAL ASSETS LESSCURRENT LIABILITIES|||246,968|243,657|
|NET ASSETS|||246,968|243,657|
|FUNDS||19|||
|Unrestricted
funds:|||||
|General fund|||116,968|113,657|
|Emergency
operating|reserve||80,000|80,000|
|Legal advice reserve|||50,000|50,000|
||||246,968|243,657|
|TOTAL FUNDS|||246,968|243,657|
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|- Publications|and educational|material|5%|2021-6%|
|---|---|---|---|---|
|-Affiliation
and examinations|||86%|2021 - 86%|
|—Conferences|and regional
events||nil|2021- nil|
|- Council and|other committees||9%|2021-9%|
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|2.|DONATIONS|AND LEGACIES|||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||f|E|
||Donations||||201|295|
|3.|INVESTMENT INCOME||||||
||||||2022|2021|
||||||E|f|
||Deposit account interest||||335|927|
||INCOME FROM CHARITABLE||ACTIVITIES||||
||||||2022|2021|
||||Activity||E|f|
||Subscriptions||Subscriptions||164,334|162,490|
||Exam and endorsement||||||
||fees||Affiliations|and examinations|2,750|8,625|
||Conference|fees|Conferences|and regional events|35,280|6,825|
||Advertising|and|||||
||publications||Council and|other committees|1,040|1,800|
||||||203,404|179,740|
|5.|OTHER INCOME||||||
||||||2022|2021|
||||||E|f|
||Other income||||2,685|2,996|
##
|6.|RAISING|FUNDS|FUNDS|||||||
|---|---|---|---|---|---|---|---|---|---|
||Raising donations||||and legacies|||||
|||||||||2022|2021|
|||||||||f|E|
||Cost of books sold|||||||105||
|7.|CHARITABLE ACTIVITIES COSTS|||||||||
||||||||Grant|||
||||||||funding of|||
||||||||activities|Support||
|||||||Direct|(see note|costs (see||
|||||||Costs
f|8)
f|note 9)
f|Totals
E|
||Publications||and|educational||||||
||material|||||13,126||4,548|17,674|
||Affiliations||and examinations|||41,317||78,204|119,521|
||Conferences||and|regional events||34,176|||34,176|
||Council and||other||committees|5,618||8,251|13,869|
||Bursaries||||||4,606||4,606|
||Governance||costs|||||13,337|13,337|
|||||||94,237|4,606|104,340|203,183|
|8.|GRANTS|PAYABLE||||||||
|||||||||2022|2021|
|||||||||f|E|
||Bursa ries|||||||4,606|5,000|
||The total|grants||paid to individuals||during the year was as||||
||follows:|||||||||
|||||||||2022|2021|
|||||||||E|f|
||Training|Bursaries||||||4,606|5,000|
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||||||||||Governance|Governance||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Other|costs|Totals|
||||||||||f|f|E|
|Publications||and educational||||material|||4,548||4,548|
|Affiliation||and|examinations||||||78,204||78,204|
|Council and||other||committees|||||8,251||8,251|
|Governance||costs||||||||13,337|13,337|
||||||||||91,003|13,337|104,340|
|Accountancy
fees||||within|governance
costs includes|||f3,900|payable to the|independent|examiner
|
|the examination||||of the|accounts
(2021: f5,760|||payable|to the
auditor|in respect|of audit
a|
|assurance|services), and||||f819(2021:f757)||in respect ofother accountancy|||services.||
|Support costs, included|||||in the|above, are as|follows:|||||
|Other||||||||||||
|||||||||||2022|2021|
|||||||Publications||||||
|||||||and|Affiliations||Council|||
|||||||educational|and||and other|Total|Tata
I|
|||||||material|examinations||committees|activities|activities|
|||||||E|E||E|f|f|
|Wages||||||1,396|24,007||2,512|27,915|29,289|
|Pensions||||||42||720|75|837|879|
|Other operating|||leases||||||||5,460|
|Telephone|||||||||||1,519|
|Other office costs||||||463|7,958||686|9,107|14,612|
|Room hire||&||||||||||
|accommodation|||||||||||769|
|Staff cover||and|support|||2,647|45,519||4,978|53,144|39,394|
|||||||4,548|78,204||8,251|91,003|91,922|
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|Governance|costs|||||
|---|---|---|---|---|---|
|||||2022|2021|
|||||Governance|Tota
I|
|||||costs|activities|
|||||f|6|
|Audit and accountancy||fees||4,719|8,203|
|Legal and professional||fees||8,092|15,170|
|Amortisation|of intangible||fixed assets|182|182|
|Depreciation|of tangible||fixed assets|344|418|
|||||13,337|23,973|
|NET INCOME/(EXPENDITURE)||||||
|Net income/(expenditure)|||is stated after charging/(crediting):|||
|||||2022|2021|
|||||f|f|
|Depreciation|—owned|assets||344|418|
|Other operating
leases|||||5,460|
|Trademarks|amortisation|||181|182|
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|12.|STAFF COSTS||||||||
|---|---|---|---|---|---|---|---|---|
|||||||2022||2021|
|||||||f||f|
||Wages and sa laries|||||27,915||29,289|
||Other pension costs||||||837|879|
|||||||28,752||30,168|
||The average
monthly|number|ofemployees||during the year was as follows:||||
|||||||2022||2021|
||Administrative
staff||||||1|1|
||No employees
received emoluments|||in excess off60,000.|||||
|13.|COMPARATIVES FOR|THE STATEMENT OF|||FINANCIAL ACTIVITIES||||
|||||||||Unrestricted|
|||||||||funds|
|||||||||6|
||INCOME AND ENDOWMENTS||FROM||||||
||Donations
and legacies|||||||295|
||Charitable
activities||||||||
||Subscriptions|||||||162,490|
||Affiliations
and examinations|||||||8,625|
||Conferences
and regional events|||||||6,825|
||Council and other committees|||||||1,800|
||Investment
income|||||||927|
||Other income|||||||2,996|
||Total|||||||183,958|
||EXPENDITURE ON||||||||
||Raising funds|||||||570|
||Charitable
activities||||||||
||Publications
and educational||material|||||13,518|
||Affiliations
and examinations|||||||119,387|
||Conferences
and regional events|||||||3,156|
||Council and other committees|||||||13,638|
||Bursa ries|||||||5,000|
||Governance
costs|||||||24,354|
||Total|||||||179,623|
##
||Notes to the Financial Statements
-continued
for the Year Ended 30September 2022|Notes to the Financial Statements
-continued
for the Year Ended 30September 2022|Notes to the Financial Statements
-continued
for the Year Ended 30September 2022||
|---|---|---|---|---|
|13.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued||||
|||||Unrestricted|
|||||funds|
|||||f|
||NET INCOME|||4,335|
||RECONCILIATION|OF FUNDS|||
||Total funds brought||forward|239,322|
||TOTAL FUNDS CARRIED FORWARD|||243,657|
|14.|INTANGIBLE FIXED||ASSETS||
|||||Trademarks|
|||||f|
||COST||||
||At 1October 2021 and||||
||30September 2022|||1,816|
||AMORTISATION||||
||At 1October 2021|||1,453|
||Charge for year|||181|
||At 30September|2022||1,634|
||NET BOOK VALUE||||
||At 30September|2022||182|
||At 30September|2021||363|
##
##
|15,|TANGIBLE FIXED ASSETS|TANGIBLE FIXED ASSETS|||||
|---|---|---|---|---|---|---|
||||Office||||
||||equipment||Website|Totals|
||||E||E|f|
||COST||||||
||At 1October 2021 and||||||
||30September 2022||34,388||10,350|44,738|
||DEPRECIATION||||||
||At 1October 2021||33,701||10,350|44,051|
||Charge for year|||344||344|
||At 30September 2022||34,045||10,350|44,395|
||NET BOOK VALUE||||||
||At 30September 2022|||343||343|
||At 30September 2021|||687||687|
|16.|STOCKS||||||
||||||2022|2021|
||||||f|f|
||Stocks|||||105|
|17.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||||
||||||2022|2021|
||||||E|E|
||Trade debtors||||2,143|1,408|
||Other debtors|||||200|
||Prepayments
and accrued income||||11,781|15,335|
||||||13,924|16,943|
##
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|CREDITORS: AMOUNT|S
FALLING DUE WITHIN ONE Y|EAR||
|---|---|---|---|
|||2022|2021|
|||f|f|
|Trade creditors||11,763|11,587|
|Other creditors||217|4,398|
|Accruals and deferred|income|16,135|13,460|
|||28,115|29,445|
##
|||||||Net||
|---|---|---|---|---|---|---|---|
||||||At|movement|At|
||||||1.10.21|in funds|30.9.22|
||||||E|f|f|
|Unrestricted||funds||||||
|General|fund||||113,657|3311|116,968|
|Emergency||operating||reserve|80,000||80,000|
|Legal advice||reserve|||50,000||50,000|
||||||243,657|3,311|246,968|
|TOTAL|FUNDS||||243,657|3,311|246,968|
|Net movement|||in funds, included||in the above are as follows:|||
||||||Incoming|Resources|Movement|
||||||resources|expended|in funds|
||||||E|f|E|
|Unrestricted||funds||||||
|General|fund||||206,625|(203,314)|3,311|
|TOTAL|FUNDS||||206,625|(203,314)|3,311|
##
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||||||Net||
|---|---|---|---|---|---|---|
|||||At|movement|At|
|||||1.10.20|in funds|30.9.21|
|||||f|f|f|
|Unrestricted|funds||||||
|General fund||||109,322|4,335|113,657|
|Emergency|operating|reserve||80,000||80,000|
|Legal advice|reserve|||50,000||50,000|
|||||239,322|4,335|243,657|
|TOTAL FUNDS||||239,322|4,335|243,657|
|Comparative|net movement||in funds, included|in the above are as follows:|||
|||||Incoming|Resources|Movement|
|||||resources|expended|in funds|
|||||f|f|f|
|Unrestricted|funds||||||
|General fund||||183,958|(179,623)|4,335|
|TOTAL FUNDS||||183,958|(179,623)|4,335|
||||||Net||
|---|---|---|---|---|---|---|
|||||At|movement|At|
|||||1.10.20|in funds|30.9.22|
|||||f|6|E|
|Unrestricted||funds|||||
|General|fund|||109,322|7,646|116,968|
|Emergency||operating|reserve|80,000||80,000|
|Legal advice||reserve||50,000||50,000|
|||||239,322|7,646|246,968|
|TOTAL|FUNDS|||239,322|7,646|246,968|
##
||||Incoming|Resources|Movement|
|---|---|---|---|---|---|
||||resources|expended|in funds|
||||E|f|f|
|Unrestricted||funds||||
|General|fund||390,583|(382,937)|7,646|
|TOTAL|FUNDS||390,583|(382,937)|7,646|
##
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