2022-12-31-accounts - Civitas Limited

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Reference and Administrative Details
Trustees Report	2 to 6
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities	9to 10
Balance Sheet
Statement of Cash Flows	12
Notes to the Financial Statements	13to 24

		Recogn	ised Gain	s and Losses	)
				Unrestricted	Restricted	Total
				funds	funds	2022
			Note	6
Income and Endowments		from:
Grants, Donations	and Legacies			157,907	392,450	550,357
Chad(table activities				23,519	14,321	37,840
Investment income Other income				16,436 582		16,436 582
Total income				198,444	406,771	605,215
Expenditure on:
Chad(table activities			6	~235,467	~397,56(	~(633,028
Total expenditure Gains/losses on investment		assets		(235,467) ~(39.392	(397,561)	(633,028) ~393921
Net (expenditure)/income				(76,415)	9,210	(67,205)
Net movement in funds				(76,415)	9,210	(67,205)
Reconciliation of	funds
Total funds brought	forward			579,461	337,463	916,924
Total funds carried	forward		17	503046	346,673	849,719
				Unrestricted	Restricted	Tots I
				funds	funds	2021
			Note		6
Income and Endowments		from:
Donations and legacies				259,987	334,407	594,394
Charitable activities				32,087	18,041	50,128
investment income				14,414		14,414
Other income				1		1
Total income				306,489	352,448	658,937
Expenditure on:
Net gain/ (Losses) Charitable activities	on investment		6	17,741 ~2(2.096	~380,663	17,741 ~592,759
Total expenditure				(194,355)	~(380,663	~(5750(8
Net income/(expenditure)				112,134	~28,215	83,919
Net movement in funds				112,134	(28,215)	83,919
Reconciliation offunds
Total funds brought	forward			467,327	365,678	833,005
Total funds carried	forward		17	579,461	337,463	916,924

				Balance Sheet as at 31	December	2022
						2022	2021
					Note	6
Fixed assets
Tangible assets					12	1,409	1,820
Investments					13	210,320	249,711
						211,729	251 531
Current assets
Stocks					14	5,080	3,466
Debtors					15	15,616	14,995
Cash at bank		and	in hand			630,163	659,437
						650,859	677,898
Creditors: Amounts				falling due within one year	16	~12,669)	12,505
Net current	assets					637,990	665,393
Net assets						849,719	916,924
Funds ofthe		charity:
Restricted	funds					346,673	337,463
Unrestricted		income		funds
Unrestricted	funds					503,046	579A61
Total funds						849719	916,924

			2022	2021
		Note		6
Cash flows from operating activities
Net cash (expenditure)/income			(67,205)	83,919
Adjustments to cash flows from non-cash	items
Depreciation			1,493	2,065
Investment income Revaluation ofinvestments		5	(16,436) 39,392	(14,414) ~(17141,
			(42,756)	53,829
Working capital adjustments
(Increase)/decrease in stocks (Increase)/decrease in debtors Increase/(decrease) in creditors		14 15 16	(1,614) (621) 364	20,073 1,800 ~(3,933
Net cash flows from operating activities			44,627	71,769
Cash flows from investing activities
Interest receivable and similar income		5	16,436	14,414
Purchase oftangible fixed assets		12	(1,083)	(2,065)
Income from Dividends and Transfers		5		49,495
Net cash flows from investing activities			15,353	61,844
Net (decrease)/Increase in cash and cash equivalents			(29,274)	133,613
Cash and cash equivalents at 1 January			659,437	525,824
Cash and cash equivalents at 31 December			630,163	659,437

3	Income fr		m d		nations	and lega	cies
							Unrestricted
							funds
								Restricted	Totai	Total
							General	funds	2022	2021
Grants and Donations;
	Donations-	Unrestricted					157,907		157,907	254,909
Donations and			Grants- Restricted					392,450	392,450	339,485
							157,907	392,450	550,357	594,394
4	Income from charitable					activities
							Unrestricted
							funds
								Restricted	Total	Total
							General	funds	2022	2021
							8	6
	Parents Fees							14,321	14,321	18,041
	Publication	Sales					13,198		13,198	10,235
	Membership		&Subscriptions				10,321		10,321	21,852
							23,519	14,321	37,840	50,128
5	Investment		income
								Unrestricted
								funds
									Total	Total
								General	2022	2021
								8		6
Interest receivable				and similar income;
	Interest receivable				on bank	deposits		3,786	3,786	1,809
Other income			from		fixed asset Investments			12,650	12,650	12,605
								16,436	16,436	14,414

			Unrestricted
			funds
			Restricted		Total	Total
			General f	fundsf	2022f	2021
Charitable activities
Defence Security Democracy				(27,580)	(27,580)	(17,700)
Trade support project				(1,481)	(1,481)
Economic Independence	Project					(10,347)
ERAF Partnership Free Speech Project						(3,000) (3,384)
Grants payable - institutions				(638)	(638)
Roger Scruton Centre						(10,244)
Supplementary Schools				(174,947)	(174,947)	(118,055)
Wealth of Nations Project						(4,500)
Children and Families				(7,625)	(7,625)
Staff NIC (Employers)			(17,850)		(17,850)	(18,215)
Staff pensions (Defined
contribution) -pension scheme		1	(3,178)		(3,178)
Wages and salaries			(117,216)		(117,216)	(95,640)
Wages and salaries				(173,233)	(173,233)	(184,593)
Staff NIC (Employers)				(10,180)	(10,180)	(9,862)
Staff pensions (Defined
contdibution) -pension scheme		1		(1,877)	(1,877)	(18,978)
Rent and rates			(47,617)		(47,617)	(43,217)
Insurance						(1,632)
Telephone and fax						(15)
Printing, postage and stationery			(25,851)		(25,851)	(43,610)
Sundry expenses			(1,056)		(1,056)	(532)
Research and development Independent examiner's fee Bank charges Depreciation offixtures and fittings			(15,377) (3,450) (2,379) ~((.493 ~(23 4657	(397,561)	(15,377) (3,450) (2,379) (1,493) (633,025)	(2,566) (3,468) (1,135) ~2)056 (592,759)

2022	2021
	6
1,493	2	066

9 Staff costs The aggregate payroll costs were as follows:
	2022	2021
	6
Staff costs during the year were:
Wages and salaries	290,449	280,233
Social security costs	28,030	28,077
Pension costs	5,055	18,978
	323,534	327,288

charity during	the year expressed as full time equivalents	was as follows:	p	y y
		2022		2021
		No		No
Civitas staff			7		8
Supplementary	schools project teaching		1		16
					24

The num	be	r of employees whose emoluments	fell within the following bands was:
			2022		2021
			No		No
660,001	-	670,000		1
670,001	-	680,000		1

	Civita	s Limited
Notes	to the Financial Statements	for the Year Ended 31 December	2022
		2022	2021
Other fees	to examiners
Independent	Accounts Examination	3,450	3,468

12Tangible fixed assets
	Furniture
	and
	equipment 6	Totalf
Cost
At 1 January 2022	34,884	34,884
Additions	1,083	1,083
At 31 December 2022	35,967	35,967
Depreciation
At 1 January 2022	33,065	33,065
Charge for the year	1,493	1,493
At 31 December 2022	34,558	34,558
Net book value
At 31 December 2022	1,409	1,409
At 31 December 2021	1,819	1,819
13Fixed asset investments
	2022	2021f
Other investments	210,320	249,711

			Listed
			investments	Total
			6
Cost or Valuation
At 1 January 2022 Revaluation			249,712 ~39,392	249,712 ~39,392
At 31 December 2022			210,320	210,320
Net book value
At 31 December 2022			210,320	210,320
At 31 December 2021			249,712	249,712
14Stock
			2022	2021
			6
Stocks			5,080	3,466
15Debtors
			2022	2021
Trade debtors				3,051
Prepayments			11,943	11,944
Other debtors			3,673
			15,616	14,995
16Creditors:	amounts	falling due within one year
			2022	2021
			6
Trade creditors				1
Other taxation	and social	security	9,270	9,103
Other creditors			(I)	1
Accruals			3,600	3,400
			12,869	12,505

17Funds
							Balance at
			Balance	at 1	Incoming	Resources	31	December
			January 6	2022	resources	expended f		2022
Unrestricted		funds
General			(579,461)		(198,444)	274,859		(503,046)
Restricted	funds		~)337.463		~406.777	307,561	~346,673
Total funds			~9)6,924		~605.215	672,420	~849719),
							Balance at
			Balance	at 1	Incoming	Resources	31	December
			January	2021	resources	expended		2021
			8		8			F
Unrestricted		funds
General			(467,327)		(306,489)	194,355		(579,461)
Restricted	funds		~365	678	~. 352,448	380.663	~337,463)
Total funds			~833.005		~858.937	575016	~,	9)6.924

		Unrestricted
		funds
			Restricted	Total funds
		General	funds	2022
		8	8	6
Tangible	fixed assets	1,409		1,409
Fixed asset investments		210,319		210,319
Current Current	assets liabilities	304,186 ~72,869	346,673	650,859 (12,869)
Total net assets		503,045	346,673	849,718

No	tes to t	he Financial State	ments for the Year Ende	d 31 Decemb	er 2022
			Unrestricted
			funds
				Restricted	Total funds
			General f	fundsf	2021f
Tangible	fixed assets		1,820		1,820
Fixed asset investments			249,711		249,711
Current Current	assets liabilities		340,435 ~12.555	337,463	677,898 (12,505)
Total net assets			579,461	337,463	916,924
19Analysis of net funds
					At 31
			At 1 January		December
			2022f	Cash flow f	2022
Cash at	bank and	in hand	659,437	(29,273)	630,163
Net debt			659,437	(29,273)	630,163
			At 1 January		December
			2021 f	Cash flow f	2021f
Cash at	bank and	in hand	525,824	133,612	659,437
Nel debt			525,824	133,612	659,437

		2022	2022
		2022			2022
		Unrestricted
		funds
			Restricted			Total
		General f	fundsf		Totalf	2021
Income and Endowments	from:
Donations and legacies (analysed
below) Charitable activities (analysed		157,907	392,450		550,357	594,394
below) Investment income (analysed		23,519	14,321		37,840	50,128
below) Other income (analysed below)		16,436 582			16,436 582	14,414 1
Total income		198,444	406,771		605,215	658,937
Expenditure on:
Charitable activities (analysed below)		~235,467	~367561	~,	633,028	~592759,
Total expenditure Net gains/(Losses) on investments Net (expenditure)/income		(235,467) ~39,3921 ~176,415	(397,561) 9,210	(633,028) ~39,392 ~67,205		(592,759) 17,741 83,919
Net movement in funds		(76,415)	9,210		(67,205)	83,919
Reconciliation offunds
Total funds brought forward		579,461	337,463		916,924	833,005
Total funds carried forward		503,046	346,673		849,719	916,924

			2022
			2022		2022
			Unrestricted
			funds
				Restricted		Total
			General	funds	Total	2021
			K	E	6
Donations and legacies
Defence Security Democracy Trade Support				65,000 20,000	65,000 20,000	3,960
Economic Independence Free Speech Project		Project				45,000 54,373
Governance				9,063	9,063	8,750
Supplementary	Schools			157,669	157,669	222,324
Children and Families				33,750	33,750
Manufacturing	(Energy) Project			26,243	26,243
Manufacturing	Project			78,725	78,725
New Economic	Horizons			2,000	2,000
Donations			157,907		157,907	254,909
Subscriptions						5,078
			157,907	392,450	550,357	594,394

			2022		2022
			Unrestricted
			funds
				Restricted		Total
			General	funds	Total	2021
			F	6	6	6
Charitable	activities
Supplementary		Schools		14,321	14,321	18,041
Publication	sales		13,198		13,198	10,235
Membership			10,321		10,321	21,852
			23,519	14,321	37,840	50,128

		2022	2022
		Unrestricted
		funds
				Total
		General f	Totalf	2021f
investment income
Income from listed investments		12,650	12,650	12,605
Interest on cash deposits		3,786	3,786	1,809
		16,436	16,436	14,414
		2022	2022
		Unrestricted
		funds
				Total
		General F	Totalf	2021f
Other income
Other income		582
		582	582
		2022	2022
	Unrestricted
	funds
		Restricted		Total
	General f	fundsf	Totalf	2021f
Charitable activities
Defence Security Democracy Trade support project		(27,580) (1,481)	(27,580) (1,481)	(17,700)
Economic Independence Project ERAF Partnership Free Speech Project Grants payable - institutions Roger Scruton Centre Supplementary Schools Wealth of Nations Project Children and Families Staff NIC (Employers)	(17,850) (638) (174,947) (7,625)		(638) (174,947) (7,625) (17,850)	(10,347) (3,000) (3,384) (10,244) (118,055) (4,500) (18,215)

			2022
			2022		2022
			Unrestricted
			funds
			Restricted			Total
			funds General		Total	2021
						8
Staff pensions (Defined
contribution) -pension Wages and salaries Wages and salaries Staff NIC (Employers) Staff pensions (Defined	scheme	1	(3,178) (117,216) (173,233) (10,180)		(3,178) (117,216) (173,233) (10,180)	(95,640) (184,593) (9,862)
contribution) -pension scheme 1 Rent and rates Insurance Telephone and fax Printing, postage and stationery Sundry expenses Research and development Independent examiner's fee Bank charges Depreciation offixtures and fittings			(47,617) (1,877) (25,851) (1,056) (15,377) (3,450) (2,379) ~7,493 ~25. ~ ~397567	(1,877) (47,617) (25,851) (1,056) (15,377) (3,450) (2,379) ~7,493 ~, 633,028		(18,978) (43,217) (1,632) (15) (43,610) (532) (2,566) (3,468) (1,135) ~2, 660 ~592759,