||||Page||
|---|---|---|---|---|
|Chair's Report|||||
|Report ofthe|Trustees||2 to|6|
|Independent|Examiner's|Report|7 to|8|
|Statement
of|Financial|Activities|||
|Balance Sheet|||10 to|11|
|Notes to the Financial Statements|||12 to|23|
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|||||2023|2022|
|---|---|---|---|---|---|
|||||Unrestricted|Total|
|||||funds|funds|
||||Notes|f|f|
|INCOME AND ENDOWMENTS||FROM||||
|Donations
and legacies|||||201|
|Charitable
activities||||||
|Subscriptions||||180,033|164,334|
|Affiliations
and examinations||||8,000|2,750|
|Conferences
and regional|events|||68,947|35,280|
|Council and other committees||||1,680|1,040|
|Investment
income|||||335|
|Other income||||7,972|2,685|
|Total||||266,632|206,625|
|EXPENDITURE ON||||||
|Raising funds|||||131|
|Charitable
activities||||||
|Publications
and educational||material||18,584|17,674|
|Affiliations
and examinations||||124,764|119,521|
|Conferences
and regional|events|||69,839|34,176|
|Council and other committees||||18,964|13,869|
|Bursaries||||5,500|4,606|
|Governance
costs||||14,564|13,337|
|Total||||252,215|203,314|
|NET INCOME||||14,417|3311|
|RECONCILIATION
OF FUNDS||||||
|Total funds brought
forward||||246,968|243,657|
|TOTAL FUNDS CARRIED|FORWARD|||261,385|246,968|
##
||||2023|2022|
|---|---|---|---|---|
||||Unrestricted|Total|
||||funds|funds|
|||Notes|E|E|
|FIXEDASSETS|||||
|Intangible
assets||14||182|
|Tangible assets||15||343|
|||||525|
|CURRENT ASSETS|||||
|Debtors||16|14,174|13,924|
|Cash at bank|||274,150|260,634|
||||288,324|274,558|
|CREDITORS|||||
|Amounts
falling due within one year||17|(26,939)|(28,115)|
|NET CURRENT ASSETS|||261,385|246,443|
|TOTAL ASSETS LESS CURRENT LIABILITIES|||261,385|246,968|
|NET ASSETS|||261,385|246,968|
|FUNDS||18|||
|Unrestricted
funds:|||||
|General fund|||131,385|116,968|
|Emergency
operating|reserve||80,000|80,000|
|Legal advice reserve|||50,000|50,000|
||||261,385|246,968|
|TOTAL FUNDS|||261,385|246,968|
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|—Publications|and educational|material|5%|2022 - 5%|
|---|---|---|---|---|
|—Affiliation
and examinations|||86%|2022 - 86%|
|-Conferences|and regional events||nil|2022 - nil|
|—Council and|other committees||9%|2022 - 9%|
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|2.|DONATIONS|AND LEGACIES|||||
|---|---|---|---|---|---|---|
||||||2023|2022|
||||||f|f|
||Donations|||||201|
|3.|INVESTMENT INCOME||||||
||||||2023|2022|
||||||f|E|
||Deposit accountlnterest|||||335|
|4.|INCOME FROM CHARITABLE||ACTIVITIES||||
||||||2023|2022|
||||Activity||E|f|
||Subscriptions||Subscriptions||180,033|164,334|
||Exam and endorsement||||||
||fees||Affiliations|and examinations|8,000|2,750|
||Conference|fees|Conferences|and regional events|68,947|35,280|
||Advertising|and|||||
||publications||Council and|other committees|1,680|1,040|
||||||258,660|203,404|
|5.|OTHER INCOME||||||
||||||2023|2022|
||||||E|f|
||Other income||||7,972|2,685|
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||Raising d|on|a|tions||and legacies||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||2023|2022|
|||||||||||f|f|
||Cost of books sold||||||||||105|
||Bad debts|written||||off|||||26|
||||||||||||131|
|7.|CHARITABLE|||ACTIVITIES COSTS||||||||
|||||||||Grant||||
|||||||||funding|of|||
|||||||||activities||Support||
||||||||Direct|(see note||costs (see||
||||||||Costs
E|8)
E||note 9)
f|Tota Is
f|
||Publications|||and|educational|||||||
||material||||||13,238|||5,346|18,584|
||Affiliation||and examinations||||32,805|||91,959|124,764|
||Conferences|||and|regional events||69,839||||69,839|
||Council and|||other||committees|8,837|||10,127|18,964|
||Bursaries|||||||5,500|||5,500|
||Governance|||costs||||||14,564|14,564|
||||||||124,719|5,500||121,996|252,215|
|8.|GRANTS|PAYABLE||||||||||
|||||||||||2023|2022|
|||||||||||6|6|
||Bursaries|||||||||5,500|4,606|
||The total|grants|||paid to individuals||during the year was as follows:|||||
|||||||||||2023|2022|
|||||||||||f|f|
||Training|Bursaries||||||||5,500|4,606|
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||||||||||||||||Governance|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||Other|costs||Totals|
|||||||||||||||E|f||f|
|Publications||and educational|||||material|||||||5,346|||5,346|
|Affiliations|and examinations|||||||||||||91,959|||91,959|
|Council and||other|committees|||||||||||9,623|504||10,127|
|Governance||costs|||||||||||||14,564||14,564|
|||||||||||||||106,928|15,068|121,996||
|Accountancy||fees|within|||governance|||costs||includes||E4,200 (2022||- E3,900)|payable|to th|
|Independent||examiner|||for|the examination||||ofthe||accounts,||and E1,355|(2022 - f819) in respect|||
|other accountancy|||services.|||||||||||||||
|Support costs, included|||||in the||above,|are|as|follows:||||||||
|Other||||||||||||||||||
||||||||||||||||2023||2022|
||||||||Publications|||||||||||
||||||||and|||Affiliations||||Council||||
||||||||educational||||and|||and other|Total||Total|
||||||||material|||examinations|||committees||activities|activities||
||||||||E||||f|||f|f||E|
|Wages|||||||1,856||||31,929|||3,341|37,126||27,915|
|Pensions||||||||49||||852||89|990||837|
|Other office||costs|||||657||||11,303|||1,183|13,143||9,107|
|Staff cover|and support||||||2,784||||47,875|||5,010|55,669||53,144|
||||||||5,346||||91,959|||9,623|106,928||91,003|
|Governance||costs||||||||||||||||
||||||||||||||||2023||2022|
||||||||||||Council|||||||
||||||||||||and other|||Governance|Total||Total|
|||||||||||committees||||costs|activities|activities||
||||||||||||f|||f|f||E|
|Audit and accountancy|||||fees|||||||||5,555|5,555||4,719|
|Legal and professional||||fees||||||||504||8,484|8,988||8,092|
|Amortisation||of intangible||||fixed assets||||||||182|182||182|
|Depreciation||oftangible|||fixed assets|||||||||343|343||344|
|||||||||||||504||14,564|15,068||13,337|
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|||2023|2022|
|---|---|---|---|
|||f|f|
|Depreciation|—owned assets|343|344|
|Trademarks|amortlsation|182|181|
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|STAFF|COSTS|||
|---|---|---|---|
|||2023|2022|
|||E|E|
|Wages|and salaries|37,126|27,915|
|Other|pension costs|990|837|
|||38,116|28,752|
|||2023|2022|
|---|---|---|---|
|Administrative|staff|1|1|
##
##
|COMPARATIVES
FOR TH|E STA|TEMENT OF FINANCIAL ACTIVITI|ES|
|---|---|---|---|
||||Unrestricted|
||||funds|
||||6|
|INCOME AND ENDOWMENTS||FROM||
|Donations
and legacies|||201|
|Charitable
activities||||
|Subscriptions|||164,334|
|Affiliations
and examinations|||2,750|
|Conferences
and regional|events||35,280|
|Council and other committees|||1,040|
|Investment
income|||335|
|Other income|||2,685|
|Total|||206,625|
|EXPENDITURE ON||||
|Raising funds|||131|
|Charitable
activities||||
|Publications
and educational||material|17,674|
|Affiliations
and examinations|||119,521|
|Conferences
and regional|events||34,176|
|Council and other committees|||13,869|
|Bursaries|||4,606|
|Governance
costs|||13,337|
|Total|||203,314|
|NET INCOME|||3,311|
|RECONCILIATION
OF FUNDS||||
|Total funds brought
forward|||243,657|
|TOTAL FUNDS CARRIED|FORWARD||246,968|
##
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##
|INTANGIBLE FIXE|DASSETS||||||
|---|---|---|---|---|---|---|
||||||Trademarks||
||||||f||
|COST|||||||
|At 1October 2022 and|||||||
|30September
2023|||||1,816||
|AMORTISATION|||||||
|At 1October 2022|||||1,634||
|Charge for year||||||182|
|At 30September 2023|||||1,816||
|NET BOOK VALUE|||||||
|At 30September|2023||||||
|At 30September|2022|||||182|
|TANGIBLE FIXEDASSETS|||||||
|||Office|||||
|||equipment||Website|Totals||
|||f||f|f||
|COST|||||||
|At 1October 2022 and|||||||
|30September 2023||34,388||10,350|44,738||
|DEPRECIATION|||||||
|At 1October 2022||34,045||10,350|44,395||
|Charge for year|||343|||343|
|At 30September|2023|34,388||10,350|44,738||
|NET BOOK VALUE|||||||
|At 30September|2023||||||
|At 30September|2022||343|||343|
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|16.|DEBTORS:AM|OUN|TS
|FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|---|---|---|
||||||2023|2022|
||||||f|E|
||Trade debtors||||7,121|2,143|
||Prepayments|and|accrued income||7,053|11,781|
||||||14,174|13,924|
|17.|CREDITORS: AMOUNTS|||FALLING DUE WITHIN ONE YEAR|||
||||||2023|2022|
||||||E|E|
||Trade creditors||||8,298|11,763|
||Other creditors||||217|217|
||Wages and salaries||control||4,114||
||Accruals and|deferred||income|14,310|16,135|
||||||26,939|28,115|
##
|MOVEMENT|IN FUND|S||||
|---|---|---|---|---|---|
|||||Net||
||||At|movement|At|
||||1.10.22|in funds|30.9.23|
||||E|E|f|
|Unrestricted|funds|||||
|General fund|||116,968|14,417|131,385|
|Emergency|operating|reserve|80,000||80,000|
|Legal advice|reserve||50,000||50,000|
||||246,968|14,417|261,385|
|TOTALFUNDS|||246,968|14,417|261,385|
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|in funds|
|||f|E|E|
|Unrestricted|funds||||
|General fund||266,632|(252,215)|14,417|
|TOTAL FUNDS||266,632|(252,215)|14,417|
Page 21
contlnued...
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|||||Net||
|---|---|---|---|---|---|
||||At|movement|At|
||||1.10.21|In funds|30.9.22|
||||f|E|f|
|Unrestricted|funds|||||
|General fund|||113,657|3,311|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|
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|In funds|
|||f|f|f|
|Unrestricted|funds||||
|General fund||206,625|(203,314)|3,311|
|TOTALFUNDS||206,625|(203,314)|3,311|
|||||Net||
|---|---|---|---|---|---|
||||At|movement|At|
||||1.10.21|in funds|30.9.23|
||||f|f|E|
|Unrestricted|funds|||||
|General fund|||113,657|17,728|131,385|
|Emergency|operating|reserve|80,000||80,000|
|Legal advice|reserve||50,000||50,000|
||||243,657|17,728|261,385|
|TOTAL FUNDS|||243,657|17,728|261,385|
##
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##
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources|expended|In funds|
|||f|f|E|
|Unrestricted|funds||||
|General fund||473,257|(455,529)|17,728|
|TOTAL FUNDS||473,257|(455,529)|17,728|
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