2022-12-31-accounts - Cacdp

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		Page
Reference and administrative details ofthe Charity,	its Trustees and Advisers
Trustees' Annual Report		4 —10
Independent Examiners' Report		11 —12
Statement of Financial Activities		13
Balance Sheet		14
Notes to the Financial Statements		15-31

						Unrestricted	Restricted	Total Funds	Total Funds
						Funds	Funds	2022	2021
					Note	E		F	E
Income from:
Donations and legacies					2a	10		10	121,963
Other trading activities					2b	97,817		97,817	33,093
Investments					2c	2,588		2,588	4,068
						100,415		100,415	159,124
Charitable activities
Examinations and centre registrations						852,147		852,147	701,818
Development ofexaminations,		training		and materials	2d
						852,147		852,147	701,818
Other incoming resources					2e	5,880		5,880	25,928
Total income						958,442		958,442	886,870
Expenditure on:
Raising funds
Charitable activities:					3a
Examinations and centre registrations						492,517		492,517	415,092
Sale oftraining materials						88,735		88,735	88,193
Curriculum and other training						38,718		38,718	40,657
Development ofexaminations,		training		and materials		170,468	1,939	172,407	213,825
Total expenditure						790,438	1,939	792,377	757,767
Losses on investment assets						(7,773)		(7,773)
Actuarial remeasurement	on	defined	benefit
obligations						1,688		1,688	141,152
Net movement in funds						161,919	1,939	159,980	270,255
Reconciliation offunds
Total funds brought forward						1,196,245	19,436	1,215,681	945,426
Total funds carried forward						1,358,164	17,497	1,375,661	1,215,681
All operations derive from	continuing		activities.

				2022		2021
Cash flows from operating		activities
Cash generated	from operations		22		180,788		88,867
Investing activities
Purchase oftangible fixed assets				(45,978)		(41,249)
Investments						(3,760)
Net cash used	in investing	activities
					(45,978)		(230,524)
Financing activities
Debt repayments
Net cash used	in financing	activities
Net increase in	cash and cash
equivalents					134,810		43,489
Cash and cash beginning ofthe	equivalents year	at the			1,044,066		1,000,577
Cash and cash	equivalents	at end of
year					1,178,876		1,044,066

2	. Incoming		resou	rces
							2022	2021
2a)	Donations	and legacies- unrestricted
	Donations						10	121,963
							10	121,963
							2022	2021
2b)	Other Trading activities - unrestricted
	Conferences		and awards				18,535
	Qualification	support		products			79,282	33,093
							97,817	33,093
							2022	2021
2c)	Investment	income		- unrestricted			F
	Bank interest						2,588	108
	Money market		and other deposits					3,960
							2,588	4,068
							2022	2021
2d)	Development		ofexaminations,		training	and materials	E	F
	Other
2e)	Other Income - unrestricted						2022f	2021
	Furlough income							25,928
	Government	grants					5,880
	Other
							5,880	25,928

3.	Costs o	fgenerating funds
			Examinations		Curriculum
3a)	Charitable	activities —unrestricted	and centre	Training	and other	Development
			registrations	INaterials	training	ofexams etc	2022	2021
							F
	Direct costs		175,340	17,028	880	4,107	197,355	106,349
	Staff costs		78,289	19,250	10,158	44,660	152,357	151,397
	Direct overheads
	Allocated overheads		213,342	52,457	27,680	121,701	415,180	473,664
	Governance	costs (note 3c)	25,546				25,546	25,522
			492,517	88,735	38,718	170,468	790,438	756,932
	Charitable	activities —restricted
	Direct costs					1,939	1,939	835
	Allocated overheads
						1,939	1,939	835
	Total		492,517	88,735	38,718	172,407	792,377	757,767

Governance	costs—	costs—			2022	2021
unrestricted						F
Direct committee costs including				travel	13,111	8,373
Independent examination					4,875	9,600
Other costs					7,560	7,552
					25,546	25,525
Analysis of	allocated overheads				2022f	2021 f.
Staff costs including		training	and	welfare	207,469	241,691
Office running					26,479	31,990
Premises					56,992	80,486
Professional	fees				74,449	79,239
Depreciation					35,642	28,955
Travel and subsistence					3,496	2,601
Insurance					6,787	6,575
Other costs					3,866	3,821
					415,180	475,358

4.	Net incom	i	ng/outg	oing	resources is after c	harging:
						2022	2021
	Independent		Examination
	Report					4,875	4,200
	Operating	lease costs-Land			and Buildings	23,000	23,000
	Depreciation					35,642	28,955
5.	Staff costs
						2022	2021
	Salaries					296,732	401,526
	Employer's		National	Insurance		23,635	24,769
	Employer's		Pension	Contributions		37,691	24,038
	Redundancy		costs				9,532
						358,058	459,865
	Recruitment		fees			496	54
	Temporary		staff			804
						359,358	459,919

December	December
2022	2021

9.Tangible fixed ass	ets
	Furniture	Office	Computer	Computer	2022 Total
	&fittings	equipment	software	equipment
	E	P	E	E
Cost
At 1 January 2022	58,682	31,282	292,544	119,113	501,621
Additions	2,202	159	37,784	5,833	45,978
Disposals
At 31 December 2022	60,884	31,441	330,328	124,946	547,599
Depreciation
At 1 January 2022	45,361	30,136	163,034	113,083	351,614
Charge for the year	3,917	910	24,475	6,340	35,642
Disposals
At 31 December 2022	49,278	31,046	187,509	119,423	387,256
Net book value
At 31 December 2022	11,606	395	142,819	5,523	160,343
At 31 December 2021	13,321	1,146	129,510	6,030	150,007

					2022	2021
						K
Common	Investment	Funds			102,988	110,761
					102,988	110,761
The Common Investment			Fund is invested	in a Wealth Account	with St.James Place.
Carrying	value at the	beginning ofthe year			110,761
Gain on Loss on	investment revaluation				~7,773
Carrying	value at the	end	ofthe year		102,988
All investment assets		are	held in the UK.

.Stocks
			2022	2021
			E
Cost			20,076	20,076
Provision	for	obsolescence
			20,076	20,076

Debtors
	2022	2021
Trade debtors	70,305	67,102
Prepayments	24,044	20,564
	94,349	87,666

		2022	2021
			K
Trade Creditors		50,698	22,597
Other Tax and Social Security		9,313	9,153
Accruals		15,749	27,698
Deferred	Income	59,523	56,341
Pension	Fund	23,009	34,415
		158,292	150,204

Deferred	Income
Deferred	Income	at 31 December 2021	56,341
Amount	released	from previous year	(56,341)
Amount	deferred	in current year	59,523
Deferred	income	at 31 December 2022	59,523

2022f	2021
22,680	46,691

			Balance	Incoming		Outgoing	Gains and	Gains and	Transfers	Balan
			b/fwd	resources		resources	Losses			c/f
Restricted funds:			F						F
GCSE			19,130			(1,633)				17,4
Other			306			306
Total restricted funds			19,436			1,939				17,4
Unrestricted funds:
Pension			(81,106)					1,688	33,729	(45,6(
General funds			1,277,351	958,442		790,438		7,773	33,729	1,403,8
Total unrestricted	funds		1,196,245	958,442		790,438		6,085		1,358,1
Total funds			1,215,681	958,442		792,3?7		(6,085		1,375,6
The transfer in the	year relates		to the deficit	payments	made	on the pension		provision.
2021 - Movements		in funds
			Balance	Incoming		Outgoing	Transfers		Balance
			b/fwd	resources		resources			c/fwd
Restricted funds:						F
GCSE			19,130						19,130
			1,141			835			306
Total restricted funds			20,271			835			19,436
Unrestricted funds:
Pension			(289,703)			67,445		141,152	(81,106)
General funds			1,214,858	765,998		703,505		—	1,277,351
Total unrestricted	funds		925,155	765,998		636,060		141,152	1,196,245
Total funds			945,426	765,998		636,895		141,152	1,215,681

PRESENT VALUES	QF PROVISION	31 December 2022	31 December 2021	31 December 2020
Present value of provision		45,689	81,106	289,703
RECONCILIATION	OF OPENING AND	CLOSING PROVISIONS

					Year Ending	Year Ending
					31 December	31 December
					2022	2021
Provision	at start	ofyear			81,106	289,703
Unwinding	ofthe	discount factor	(interest	expense)	686	690
Deficit contribution		paid			(34,415)	(68,135)
Remeasurements		- impact of any	change	in assumptions	(1,688)	(956)
Remeasurements		- amendments	to the contribution
schedule						(140,196)
Provision	at end ofyear				45,689	81,106

			Year Ending	Year Ending
			31 December	31 December
			2022	2021
Interest expense			686	690
Remeasurements	—impact of any change in	assumptions	(1,688)	(956)
Remeasurements schedule	—amendments to the contribution			(140,196)
Contributions paid	in respect offuture service"
Costs recognised	in income and expenditure	account

		December	31 December	31 December
		2022	2021	2020
		er annum	er annum	er annum
Rate	ofdiscount	4.96	1.18	0.27

commitments under non-cancellab	le operating lease	s are as foll
	2022	2021
	Land and	Land and
	Buildings	Buildings
Within one year	23,000	23,000
Between two and five years	69,000	92,000
More than five years
	92,000	115,000

	Unrestricted	Restricted	Total
	funds	funds	funds
Fund balances at 31 December 2022 as
represented by:
Tangible fixed assets	160,343		160,343
Intangible fixed assets
Investment assets	102,988		102,988
Current assets	1,275,804	17,497	1,293,301
Current liabilities	(158,292)		(158,292)
Long term liabilities	(22,680)		(22,680)
	1,358,164	17,497	1,375,661
	Unrestricted	Restricted	Total
	funds	funds	funds
Fund balances at 31 December 2021 as
represented by:
Tangible fixed assets	150,007		150,007
Intangible fixed assets
investment assets	110,761		110,761
Current assets	1,132,372	19,436	1,151,808
Current liabilities	(150,204)		(150,204)
Long term liabilities	(46,691)		(46,691)
	1,196,245	19,436	1,215,681

				2022	2021
Surplus for the year				159,980	270,255
Adjustments for:
Depreciation oftangible		fixed assets		35,642	28,955
Loss on investments				7,773
INovernents in working		capital
(Increase)/decrease	in	debtors		(6,683)	109,709
(Decrease)/increase	in	creditors		19,493	(91,549)
Decrease/(increase)	in	stocks			(20,706)
Increase/(Decrease)	in	pension	reserve	(35,417)	(208,597)
Cash generated from		operations		180,788	88,69?