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2024-12-31-accounts

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee)

REPORT AND UNAUDITED FINANCIAL STATEMENTS

31 DECEMBER 2024

Company number: 03709481

Charity number: 1089537

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION

(A company limited by guarantee) ‐ Company number: 03709481

Contents

Directors’ and Trustees’ Report .................................................................................................... 1 Independent Examiner's Report ................................................................................................... 6 Statement of Financial Activities .................................................................................................. 7 Balance Sheet ............................................................................................................................... 9 Notes to the Accounts ................................................................................................................ 10

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

DIRECTORS’ AND TRUSTEES’ REPORT FOR YEAR ENDED 31 DECEMBER 2024

The Executive Committee, the members of which are the directors and the trustees of The Staff and Educational Development Association (SEDA) the charitable company, present their report and the unaudited accounts for the year ended 31 December 2024.

The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charitable company.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Chairs’ report

SEDA continues to promote innovation and good practice in higher education. SEDA is seen by many as the shaper of thought and initiator of action in staff and educational development, not only in the UK but in the international domain also.

We have had another very active year, arranging our normal calendar of conferences and events, producing regular periodicals including our journal, magazine and blog; publishing books; accrediting courses at higher education institutions, and recognising achievements through our own Fellowship scheme; supporting communities of practice, and facilitating educational development projects overseas. In terms of finance, we have again recorded a net income, this is in large part due to continuing efforts to reduce costs and increase income.

Thanks are due to the various Committee Chairs, members of the Executive (trustees listed on page 3) and staff in the ACU for their work, good judgment, advice and cooperation during the past year.

Clare Saunders and Erika Corradini, Co‐Chairs

Aims and Activities

The primary objects of the charitable company are the advancement of education for the benefit of the public, particularly through the improvement of all aspects of learning, teaching and training in higher education through staff and educational development.

In shaping the charitable company’s objectives for the year and planning its activities the Trustees have considered the Charity Commission’s guidance on public benefit.

Review of Activities

In 2024 SEDA has continued to be influential in Higher Education and has further developed its work in the areas of research, online events, publications, professional development and membership services. Annual Reports of the Staff and Educational Development Association are available to download at: http://www.seda.ac.uk/about and give a detailed review of activities, together with details of SEDA's development and collaborative achievements and an exploration of its public benefit.

Achievements and Performance

SEDA continues to meet the needs of higher education in a time of considerable change and uncertainty in the sector ‐ unrestricted income reduced slightly to £235K (2023: £256K), this represents a reasonable performance with the sector facing a difficult financial situation.

Page | 1

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

DIRECTORS’ AND TRUSTEES’ REPORT ‐ continued

Financial Review

The attached statement of accounts gives details of the 2024 income and expenditure and compares these with the 2023 accounts. Membership subscription income reduced slightly to £163K in 2024 (2023: £167K). Conferences income increased to £18K following the move to hold an online and face‐to‐face conference in 2024

The expenditure for the two journals (Innovations in Education and Teaching International and Educational Developments) was £29K. Income from SEDA’s publications was £2.1K (2023: £4.4K), while costs increased slightly to £3K (2023: £2.4K). This area of activity is subject to the same falling demand that faces all publishers. Production costs are under constant review. Professional development income reduced to £16K (2023: £21K). With Professional Development costs increasing slightly to £18K (2022: £13K). Both publications and professional development are essential to SEDA's overall membership provision and continue to be a valuable resource for the sector.

The Executive has met during the year to monitor SEDA’s income and expenditure and to advise and guide on management, financial and operational issues. All SEDA’s Committees continue to have important work to do to consider the costs of their activities and to advise on measures which can be taken to ensure SEDA continues to operate on a sound financial basis. Committees also ensure SEDA’s ‘products’ are relevant to the sector and are developed in conjunction with current HE developments.

SEDA has, throughout the year, continued to chase debts with vigour and this will continue in 2025.

Plans for the Future

It is crucial that SEDA maintains and continues to expand its membership base as this continues to provide the majority of its income. SEDA must ensure that its membership offer is enhanced, and work continues to meet this need. We continue to seek to reduce SEDA’s reliance on membership funding and explore opportunities to diversify its income. Face to face events were reintroduced successfully in 2024, we must continue this development in 2025. We will continue to support and extend funding for research in the field of educational development.

SEDA must continue the measures already in place to ensure activities are correctly costed and identify and strive for efficiency savings wherever possible and appropriate. It is important that during 2025 all SEDA Committees continue to ensure the cost effectiveness of their operations. SEDA must maintain strict financial controls and good housekeeping through all its activities. Every effort must be made to maximise income opportunities and Committees must take on the responsibility to evaluate the cost effectiveness of activities. SEDA continues to have a wide range of good, necessary and marketable ‘products’ that are in demand in the sector. It is the responsibility of all committee members to ensure that the quality of these ‘products’ is maintained and enhanced, and that marketing is put in place to ensure that they reach all of their potential markets.

Risk Management

Major risks have been reviewed and systems and procedures established to manage these risks, e.g. annual review of risk register.

The following key principles outline SEDA’s approach to risk management and internal control. That the Executive Committee:

SEDA maintains a Register of Risks, and this is assessed and updated annually. The key risks faced are the fast‐moving pace of developments in the Higher Education sector, the increasing reliance on membership income and the difficulty in communicating SEDA’s work and impact to the sector.

Page | 2

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

DIRECTORS’ AND TRUSTEES’ REPORT ‐ continued

Reserves Policy and Going Concern Basis

During the year the trustees reviewed the Reserves Policy. Reserves are held to accommodate structural changes in SEDA’s activities – e.g. decline in income or investment for development of new activities. The trustees considered that a range between £175K and £225K is appropriate. This year’s net income increases SEDA’s unrestricted reserve and this now stands at £230K (2023: £214K), which is slightly above this range but reflects inflationary increases.

Rapid and decisive action has been taken throughout the year to reduce expenditure and control costs (e.g. postage, travel, printing and administrative costs). This has had some success, however, more work is required to further understand all costs and maximise income. Work has been carried out to ensure our membership offers are increased and attractive. We continue to review our membership offer to ensure we are still sector relevant. SEDA will continue to control its finances rigorously, which together with the reserves, our continuing attractiveness to external partners and a third year of financial surplus justifies the Trustees’ opinion that it is a going concern.

Administration ‐ structure, governance and management

Charity name The Staff and Educational Development Association The charity is also known as SEDA. Charity Registration Number 1089537 Company Registration Number 03709481 Registered office Woburn House, 20‐24 Tavistock Square, London WC1H 9HF Executive Committee Jo Aylin (resigned 28/05/2024) Sue Beckingham (appointed 28/05/2024) Dr. Rebecca Bilton Dr. Charles Buckley Dr. Silvia Colaiacomo (appointed 25/07/2024) Dr. Erika Corradini Vicky Davies (resigned 10/09/2024) Prof. Carole Davis (appointed 31/10/2024) Dr. Mary Fitzpatrick Prof. Wendy Garnham (appointed 28/05/2024) Dr. Annie Hughes (appointed 12/09/2024) Prof. Helen King Dr. Gemma Mansi Dr. Giles Martin (resigned 15/10/2024) Prof. Willie McGuire (resigned 04/02/2025) Dr. Chris Mitchell (appointed 07/05/2024) Ros O’Leary (appointed 28/05/2024) Prof. Pamela Parker Dr. Clare Power Maureen Royce (appointed 28/05/2024) Rachel Rusu Dr. Clare Saunders René Schegg (resigned 06/02/2024) Maurice Teasdale Dr. Jennie Winter Prof. James Wisdom Prof. Gina Wisker

Page | 3

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION

(A company limited by guarantee) ‐ Company number: 03709481

DIRECTORS’ AND TRUSTEES’ REPORT ‐ continued Company Secretary Independent Examiner Bankers Professor James Wisdom Annie Lee NatWest plc PK Audit LLP Tavistock House Statutory Auditors Tavistock Square Chartered Accountants London WC1H 9XA

Organisation

The charity is governed by its Executive Committee which is responsible for formulating the strategies and policies of the charity including the approval of budgets and the annual accounts. The Committee delegates the day to day running of the charity to the Association of Commonwealth Universities (ACU) which provides administration services under contract.

Executive Committee

The members of the Executive Committee serving during the course of the year are listed above.

Dr Clare Saunders and Dr Erika Corradini are Co‐Chairs of the Executive Committee. The Executive Committee meets five times a year. One of those meetings is a one‐day strategy and policy meeting.

As well as the Executive Committee, detailed above, there are the following sub‐committees:

Publications – Papers Publications – Education Developments Professional Development Framework Conference and Events Scholarship & Research Fellowships

These sub‐committees meet three to five times a year.

Recruitment and appointment of directors

Directors are appointed and resign in accordance with the Articles of Association. Directors are put forward for election at the AGM by the members. The initial period of membership of the Executive Committee is three years, followed by a two‐year period after which time a Director must retire. Members select appropriate members for nomination based on their experience in their fields. New nominees tend to have been sub‐committee members, which is effectively their induction process.

Governing document

The charity is constituted as a company limited by guarantee with charitable status, having no share capital. It is exempt from using the title “limited” under section 60 of the Companies Act 2006. It was registered with the Charity Commission on 28 November 2001. It is governed by its memorandum and articles of association and the policies made from time to time by the Executive Committee.

Page | 4

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

DIRECTORS’ AND TRUSTEES’ REPORT ‐ continued

Statement of Directors Responsibilities

The directors (who are also trustees of The Staff and Educational Development Association for the purposes of charity law) are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepting Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period. In preparing those financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The report of the directors has been prepared in accordance with the special provisions relating to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.

This report was approved by the Executive Committee on 13[th] May 2025.

M L Teasdale Director and trustee

Date: 13[th] May 2025

Page | 5

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481 INDEPENDENT AUDITOR'S REPORT

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION

I report to the charity’s trustees on my examination of the accounts of The Staff and Educational Development Association (the Charitable company) for the year ended 31 December 2024, which are set out on pages 7 to 14.

Responsibilities and basis of report

As the trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the ‘2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Annie Lee FCA ICAEW PK Audit LLP Registered Auditors and Chartered Accountants 1 Parkshot Richmond Surrey TW9 2RD

Dated: 14th May 2025

Page | 6

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an income and expenditure account) Year ended 31 December 2024

Note
Income and endowments from
Project Grants
Charitable Activities:
Membership
IETI
Educational Developments
Publications
Fellowships
Courses
Professional development
Student awards
Conferences and events
Bank interest receivable
Total income
2
Expenditure on
Project activities
Charitable Activities:
Membership
IETI
Educational Developments
Publications
Fellowships
Courses
Professional development
Research
Student awards
Conferences and events
Governance
Total expenditure
3
Total net income / (expenditure) for the year
Funds brought forward from previous year
Total funds carried forward
Unrestricted
Funds

162,725
20,948
22
2,153
12,415

15,570
2,614
17,811
721
234,979

54,784
16,934
12,621
3,035
24,482

17,875
16,887
13,051
43,058
16,706
219,433
15,546
214,391
229,937
Total
2024
£

162,725
20,948
22
2,153
12,415

15,570
2,614
17,811
721
234,979

54,784
16,934
12,621
3,035
24,482

17,875
16,887
13,051
43,058
16,706
219,433
15,546
214,391
229,937
Total
2023
£
21,314
167,079
21,254
(28)
4,450
24,292
(315)
21,450
2,110
15,437
601
277,644
49,607
33,618
13,787
11,884
2,409
29,679

13,278
11,370
13,562
38,319
13,262
230,775
46,869
167,522
214,391

The statement of financial activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

Page | 7

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an income and expenditure account) Year ended 31 December 2023

Note
Income and endowments from
Project Grants
Charitable Activities:
Membership
IETI
Educational Developments
Publications
Fellowships
Courses
Professional development
Research
Conferences and events
Donations
Bank interest receivable
Total income
Expenditure on
Project activities
Charitable Activities:
Membership
IETI
Educational Developments
Publications
Fellowships
Courses
Professional development
Research
Conferences and events
Governance
Total expenditure
Total net income / (expenditure) for the year
Funds brought forward from previous year
Total funds carried forward
Unrestricted
Funds
£

167,079
21,254
(28)
4,450
24,292
(315)
21,450
2,110
15,437
601
256,330

33,618
13,787
11,884
2,409
29,679

13,278
11,370
13,562
38,319
13,262
181,168
75,162
139,229
214,391
Restricted
Funds
£
21,314










21,314
49,607











49,607
(28,292)
28,292
Total
2023
£
21,314
167,079
21,254
(28)
4,450
24,292
(315)
21,450
2,110
15,437
601
277,644
49,607
33,618
13,787
11,884
2,409
29,679

13,278
11,370
13,562
38,319
13,262
230,775
46,869
167,522
214,391
Total
2022
£
88,011
155,006
15,216
383
578
13,552

21,625

3,200
109
297,680
65,776
34,656
11,195
19,515
10,833
23,868
7,224
13,913
14,630

38,307
13,724
253,641
44,039
123,483
167,522

Page | 8

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION

(A company limited by guarantee) ‐ Company number: 03709481

BALANCE SHEET AS AT 31 December 2024

Note 2024 2023
£ £
Current assets
Debtors 5 20,923 36,508
Cash at bank and in hand 225,348 207,562
246,272 244,070
Creditors:amounts falling due within one year 6 (16,334) (29,679)
Total assets less current liabilities 229,937 214,391
Reserves
Unrestricted funds 229,937 214,391
Total charity funds 7 229,937 214,391

For the year ending 31 December 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The notes at pages 10 to 14 form part of these accounts.

Approved by the Executive Committee and signed on its behalf by

M L Teasdale Director and trustee

Date: 13[th] May 2025

Page | 9

(A company limited by guarantee) ‐ Company number: 03709481

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION

NOTES TO THE ACCOUNTS

1. Accounting policies

Staff and Educational Development Association is a Charity and a private limited company by guarantee. It is incorporated in England and Wales. The registered office is 20‐24 Tavistock Square, London WC1H 9HF.

The principal accounting policies adopted in the preparation of the financial statements are as follows:

1.1 Accounting convention

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include financial instruments at fair value. The principal accounting policies adopted are set out below.

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

1.2 Preparation of the accounts on a going concern basis

The Trustees consider that there are no material uncertainties regarding the charitable company’s ability to continue as a going concern. After considering future plans, budgets, cash and reserve levels as well as the risks and uncertainties, the trustees have a reasonable expectation that the company has adequate resources and facilities in place to continue its activities for the foreseeable future. Accordingly, the company continues to adopt the going concern basis in preparing the financial statements.

1.3 Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.4 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments and section 12 ‘Other Financial Instrument Issues of FRS102 to all of its financial instruments. Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.5 Income recognition policies

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Page | 10

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

NOTES TO THE ACCOUNTS

Grant and other income is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant or other income have been met or are fully within the control of the charity, it is probable that the income will be received, and the amount can be measured reliably. Grant income is not deferred.

1.6 Expenditure recognition

Expenditure is recognised on an accruals basis as a liability is incurred. Where amounts are unknown, estimates are based on past experience.

Charitable expenditure includes expenditure associated with the delivery of activities meeting charitable objects and comprises both the direct costs and support costs relating to these activities.

Governance costs include those costs associated with the governance of the charitable company and include independent examination fees and costs limited to the strategic management of the charitable company.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity comprise both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.7 VAT

Irrecoverable input VAT is included in expenditure on the basis of the costs to which it relates.

1.8 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.9 Foreign Exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the time of the transaction. Gains and losses arising on translation are included in the statement of financial activities for the period.

2. Income

All income was derived from the main objectives of the charitable company ‐ namely, the advancement of education for the benefit of the public, particularly through the improvement of all aspects of learning, teaching and training in higher education through staff and educational development.

Page | 11

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

NOTES TO THE ACCOUNTS

3. Total Expenditure

2024
Venue hire & associated costs
Printing and Design
Publication costs
Other costs
Support costs
Total unrestricted charitable
costs
2023
Venue hire & associated costs
Printing and Design
Publication costs
Other costs
Support costs
Total unrestricted charitable
costs
Restricted project
Total
Membership
IETI
Educational
Developments
Publications
Fellowships
£
£
£
£
£







4,190


24,411
13,899
839






4,740
30,373
3,035
7,592
3,035
19,742
Professional
Development
Research
Students
Awards
Conferences
& Events
Governance
Total
£
£
£
£
£
£



8,128

8,128





4,190





39,149
5,724
4,736
900


16,100
12,151
12,151
12,151
34,930
16,706
151,866
Professional
Development
Research
Students
Awards
Conferences
& Events
Governance
Total
£
£
£
£
£
£



8,128

8,128





4,190





39,149
5,724
4,736
900


16,100
12,151
12,151
12,151
34,930
16,706
151,866
54,784
16,934
12,621
3,035
24,482
17,875
16,887
13,051
43,058
16,706
219,433
Membership
IETI
Educational
Developments
Publications
Fellowships
£
£
£
£
£







2,505


9,520
11,378
3,355

252




13,763
24,098
2,409
6,024
2,409
15,664
Professi
onal
Develop
ment
Research
Students
Awards
Conferences
& Events
Governance
£
£
£
£
£



10,607











3,640
1,732
3,924


9,638
9,638
9,638
27,712
13,262
Total
£
10,607
2,505
24,505
23,059
120,492
181,168
49,607
230,775
33,618
13,787
11,884
2,409
29,679
13,278
11,370
13,562
38,319
13,262

Page | 12

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

NOTES TO THE ACCOUNTS

Support Costs

Administration service
Governance
Legal & professional
Other costs
2024
£
124,158
16,706
1,920
9,082
151,866
2023
£
92,528
13,262
1,659
13,043
120,492

Support costs are allocated to the different activities on a percentage basis based on an estimate of time spent.

The independent examiners fee amounts to £5,200 (2023: £4,950).

Restricted Project Costs

oject Costs
Erasmus 20‐23
PEBL ‐ West Africa
PEBL West Africa Course
2024
£



2023
£
13,185
26,746
9,675
49,607

4. Trustees

There were no employees during the year (2023: Nil).

No member of the Executive Committee received any emoluments for being a trustee in the year (2023: £Nil).

1 member of the Executive Committee received £58 in reimbursement of expenses incurred during the year (2023: £259).

During the year members of the Executive Committee were paid for consultancy or tutorial services as follows:

5. Debtors

Trade debtors
Accrued income
Prepayments
2024
£

18,448
2,475
20,923
2023
£
26,160
8,191
2,157
36,508

Page | 13

THE STAFF AND EDUCATIONAL DEVELOPMENT ASSOCIATION (A company limited by guarantee) ‐ Company number: 03709481

NOTES TO THE ACCOUNTS

6. Creditors: amounts falling due within one‐year

Trade creditors
Subscriptions received in advance
Deferred income
Accruals
2024
£

61
1,923
14,351
16,334
2023
£
11,670
465
5,529
12,015
29,679

7. Analysis of net assets between funds

2024
Debtors
Cash
Creditors
2023
Debtors
Cash
Creditors
Unrestricted
funds
£
20,923
225,348
(16,334)
229,937
Unrestricted
funds
£
28,317
207,562
(29,679)
214,391
Restricted
funds
£




Restricted
funds
£
8,191

(8,191)
Total
£
20,923
225,348
(16,334)
229,937
Total
£
36,508
207,562
(29,679)
214,391

8. Capital and financial commitments

Capital expenditure contracted for but not provided in the accounts is £Nil (2023: £Nil).

At 31 December 2024, the charitable company had non‐cancellable financial commitments in respect of administrative services as follows:

2024 2023
Expiring within 1 year (January – December) 143,690 139,505

9. Members

The charity is incorporated as a company limited by guarantee having no share capital. In accordance with the Memorandum of Association every member is liable to contribute a sum of £1 in the event of the company being wound up while he/she is a member or within one year afterwards.

10. Related Parties

Details of related party transactions are disclosed in Note 4 above.

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