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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|
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|||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|
##
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##
|||||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|
##
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||||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|
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|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|
##
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##
||||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,|