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2022-03-31-accounts

Charity Registration No. 1095118

Company Registration No. 4606846 (England and Wales)

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) THE EXECUTIVE COMMITTEE'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) LEGAL AND ADMINISTRATIVE INFORMATION

Executive Committee's Members For full details see the Executive Committee Report Chief Executive & Secretary J Davies Charity number 1095118 Company number 4606846 Principal address Westminster Hall Houses of Parliament London SW1A 0AA Registered office Westminster Hall Houses of Parliament London SW1A 0AA Auditor HW Fisher LLP Acre House 11-15 William Road London NW1 3ER Bankers Royal Bank of Scotland Plc 119-121 Victoria Street London SW1E 6RA

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) CONTENTS

Page
The Executve Commitee's report 1 - 7
Statement of The Executve Commitee's responsibilites 8
Statement on internal control 9 - 10
Independent auditor's report 11 - 13
Statement of fnancial actvites 14
Balance sheet 15
Statement of cash fows 16
Notes to the fnancial statements 17 - 25

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

The members of the Executive Committee, who are trustees of the charity for the purposes of charity law and directors for the purposes of company law, present their report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Association's Memorandum of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Commonwealth Parliamentary Association (UK Branch) (CPA UK) was established at the Houses of Parliament at Westminster in 1911 as the Empire Parliamentary Association. In 1948 the name was changed to the Commonwealth Parliamentary Association (CPA). CPA UK became a registered charity under the laws of the United Kingdom in 1973 and was incorporated on 3 December 2002 as a company limited by guarantee. With effect from 10 January 2003 the assets, liabilities and functions of the unincorporated charity were transferred to the company.

CPA UK is one of over 180 branches of the CPA. Each branch is autonomous, raises its own finance and pays a subscription to the CPA Secretariat, the subscription being determined at the annual meeting of the General Assembly of the CPA.

The members of the Executive Committee of CPA UK who served during the year and up to the date of signature of the financial statements are listed below. Those Members in italics served on the Finance, Audit & Remuneration Committee.

Sir David Amess MP [until his tragic murder on 15 October 2021] Harriett Baldwin MP Bob Blackman MP Steve Brine MP Dr Lisa Cameron MP Sarah Champion MP Theo Clarke MP [from 9 November 2021] Rt Hon Baroness Corston [until August 2021, on retiring from the Lords] Lord Davies of Gower Rt Hon Lord Dholakia OBE DL Rt Hon Baroness D’Souza CMG Julie Elliott MP ( Hon Treasurer ) Chris Elmore MP Rt Hon Lord Foulkes of Cumnock ( Vice–Chair ) Rt Hon Lord Haselhurst Ian Liddell-Grainger MP ( Chair ) Rt Hon Dame Maria Miller MP ( Vice-Chair ) Baroness (Gillian) Merron [from 14 September 2021] Layla Moran MP Rt Hon David Mundell MP Ian Murray MP ( Vice-Chair ) Andrew Rosindell MP

None of the members of the Executive Committee has any beneficial interest in the company. All members of the Executive Committee are directors of the company and guarantee to contribute £10.00 in the event of a winding-up.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

Each member of the Executive Committee is a trustee and director and is elected in both capacities at the first General Meeting following a General Election. Our Rules provide that twenty members are elected, fourteen from the House of Commons, six from the House of Lords. In both cases, their party membership should reflect as far as possible the then state of the parties in the relevant House, as advised by the respective Clerks. All Members are eligible to vote. An Executive Committee meeting is convened shortly after the election where Committee members are briefed on their responsibilities in these capacities, including the obligation now falling on them to “auto-disqualify” should that become necessary. Each member of the Executive Committee receives the minutes of meetings of the Executive Committee and the Finance, Audit and Remuneration Committee, copies of the financial statements and statements of income and expenditure during each financial year and a full schedule of meetings for the year ahead. The Chief Executive is responsible for ensuring the Chair and Treasurer are fully briefed about their role and responsibilities, and for providing training and resources as required.

Members of the Executive Committee determine CPA UK’s strategy and overall running arrangements. Management of CPA UK is the responsibility of the Chief Executive & Secretary, currently Jon Davies. CPA UK comprises three teams: International Partnerships (mainly handling bilateral programmes); Multilateral Projects (mainly larger set-piece activities); and Strategy and Business Services (mainly providing corporate services e.g. HR, finance, communications, monitoring and evaluation).

Risk management

The members of the Executive Committee have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to manage those risks. Operational risks are identified and managed on an ongoing basis by setting high standards of professionalism and performance and working to an explicit set of organisational values.

The most challenging risk in this period was once again the Covid-19 pandemic. Changes to restrictions in place in the UK, and on the Parliamentary Estate in particular, were unpredictable, albeit they had all but fallen away by the end of the period. Restrictions in other jurisdictions, and for travel to and from them, were also hard to predict. Managing risk through our planning was therefore more complex and more challenging. We used extensive scenario and contingency planning, including for finance, and communicated clearly and regularly with staff and with those with whom we planned to work.

As restrictions relaxed, we continued to assess the risks to staff from Covid-19 itself but also the indirect implications of working remotely and/or a return to the office. After consultation, and drawing on the House of Commons’ own approach, we opted to trial a “hybrid” model. Under this, colleagues have considerable latitude in which days they work on the Estate or remotely. Heads of Team and line managers have so far been able to manage workloads and commitments appropriately. We will review the trial early in the next period.

We also continue to use our monitoring and evaluation approach to assess the relative risks and benefits of in-person, virtual and hybrid programmes and activities.

We continue to respond to security risks associated with running activities for high profile and politically exposed people by doing risk analysis on an activity by activity basis. This informs decision-making about the continuation of projects, destinations and locations, travel options and need for additional security measures. Following the shocking murder of Sir David Amess, then a Trustee, at a constituency event, the Executive Committee commissioned a review of CPA UK’s approach, while noting it believed that the existing model was robust. The Review, including consultation with House authorities and colleagues, provided reassurance on this count, as well as a reminder of the seriousness with which the issue needs to be approached.

CPA UK is conscious of the environmental impact of its work and takes steps to reduce and mitigate this. The continued use of virtual and hybrid meetings and event technology is part of this plan.

CPA UK is dependent on core funding from Parliament, which has to take into account other demands on public funding and future funding priorities. CPA UK works to the financial memorandum agreed with our Budget Holders in both Houses and maintains regular and positive interaction with them. The most recent Internal Audit of CPA UK carried out by the House of Lords in 2020 reached the most positive available level, “substantial assurance”, about the management of the key risks and internal controls associated with the parliamentary grant-in-aid funding. As a membership organisation with a strong relationship with its Trustees and wider membership, CPA UK’s reputation is of paramount importance. Throughout the pandemic and beyond, we have continued to deliver a full, relevant and engaging programme of work using a robust framework of monitoring and evaluation and continuous improvement.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

Public Benefit

The Trustees have complied with their duties in section 17 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission.

OBJECTS OF THE CHARITY

The charitable objects of CPA UK are: “ The advancement and promotion of knowledge and education in the social, economic, cultural, constitutional and legislative systems within a parliamentary democratic framework with particular reference to the countries of the Commonwealth of Nations and to countries outside the Commonwealth having close historical and parliamentary associations with it .”

STRATEGY

The Executive Committee agreed a Strategy for the period 2018-2022 in June 2018. The full document is accessible via our website www.uk-cpa.org. Key elements are as below. The Executive Committee requested a light-touch review of this Strategy during the period and a slightly revised version was agreed, which will run from the start of the new Financial Year until 2025.

Vision: Inclusive, representative and transparent Commonwealth Parliaments; fully effective in enforcing the accountability of the executive and representing the interests and concerns of the electorate

Purpose: To learn from and strengthen Commonwealth parliaments to deliver effective oversight, scrutiny and representation

Strategic Objectives:

Objective 1: To strengthen parliamentary democracy

Being responsive to the complex challenges of Parliaments and facilitating access to information and skills We will:

Objective 2: To link Westminster with the Commonwealth

Promoting collaboration, understanding and cooperation, emphasising its continuing relevance to future generations We will:

Objective 3: To set and demonstrate high performance standards

Increasing the positive impact of all we do

We will:

Prioritising Partnerships:

In order to have clear outcomes and productive relationships CPA UK will prioritise where and with whom it works. Based on a range of criteria each Commonwealth country was initially assigned to one of four levels of priority, as a guide to decision making. Categorisation was not fixed and prioritisation could shift in response to new or additional information.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

Prioritising Themes:

Parliamentary practice and procedure, including constituency work, remains central to all CPA UK’s work. Beyond that, the shape and focus of CPA UK’s work is guided by priority themes. Based on past work, activities within the wider parliamentary strengthening community and current international and domestic affairs, the following five themes will be prioritised for the expected life of the current parliament:

Women in Parliament: gender equality, women’s empowerment & ending violence against women

Modern Slavery: human trafficking and forced labour

Public Accounts Committees: including public financial management

Security: including cyber-security

Trade: parliamentary scrutiny of international trade arrangements

Achievements and performance

Our main way of achieving our aims is to bring UK and other Commonwealth parliamentarians together to learn from each other. By “parliamentarians” we mean not just those who serve as elected or appointed representatives but also officials who serve their parliaments. This sometimes involves UK parliamentarians working with colleagues from just one or a small number of parliaments. At the other end of the spectrum we organise and participate in larger-scale activities involving delegates from a wide range of countries and territories.

The pandemic and accompanying restrictions transformed how we had to work, and opened our eyes to new ways of working, some of which will endure. This year has seen a gradual evolution from “virtual only” at the start to a calculated mix of in-person, hybrid and virtual activity. We have tested different approaches and platforms, listened to feedback (including from within the team) and managed to engage a good range of speakers and delegates throughout. A fuller description of the activities and achievements of CPA UK, and their impact, is available in our Annual Review, accessible via our website www.uk-cpa.org, which also has extensive further material on our work. Some highlights:

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

The Overseas Territories also remained a major priority, supported by continued funding from the UK Government’s Conflict, Stability and Security Fund. With consortium partners the UK Government Internal Audit Agency and the UK National Audit Office, much of our work continues to address Territories’ respective priorities across three areas - internal audit; external audit; and parliamentary oversight of public finances. But the scope now also extends to other elements of good governance.

The pandemic continued to affect how we could deliver our election observation work, which we run in the name of the CPA British Islands and Mediterranean Region. We ran two more remote Election Expert Missions, for elections in Cayman Islands (April 2021) and Saint Helena (October 2021); and an in-person Election Observation Mission to the Isle of Man, the first ever there (September 2021).

We continued to use comparative Monitoring and Evaluation and our CRM tool to shape planning and delivery of our activities. We paid continuing attention to understanding the impact of delivering activities virtually and in hybrid format, and the pros and cons of various options, both in terms of delegate feedback and achievement of outcomes. We developed a set of KPIs to help track and measure our organisational performance. Our first two Parliamentary Office of Science & Technology (POST) Academic Fellows, Dr Rose Broad (University of Manchester) and Professor Rachel Murray (University of Bristol), concluded their valuable research relating to (respectively) the effectiveness of our work on the Modern Slavery Project, and our Parliamentary Partnership Programme with the Parliament in The Gambia. The value of this research means we are seeking one or more further Fellowships.

CPA UK acted as in previous years as the Secretariat for CPA’s British Islands and Mediterranean Region (BIMR). Through that work and more broadly it supported CPA’s Commonwealth Women Parliamentarians (CWP), in particularly by supporting an active Steering Committee. Dame Maria Miller MP was elected Chair of that Committee at the BIMR Regional Conference in the Isle of Man in March 2022. That followed an equally successful Regional Conference in Northern Ireland, previously postponed, in September 2021.

Through the Regional Secretary role, CPA UK also supported the CPA UK Regional Representative (first Ian Liddell-Grainger MP, before he stepped up as Acting Chairperson; and then Julie Elliott MP) and other BIMR representatives on CPA Executive Committee business. CPA UK continued to work closely with CPA Secretary-General Stephen Twigg to explore possible UK legislation to secure a change of status of the overall CPA, currently, like CPA UK, a UK charity. Such a change would not affect CPA UK’s own status.

Future Plans

Our planning for the coming year is based on the amended version of the Strategy which emerged from the light-touch review mentioned above. The headline Priority Themes remain unchanged, with some slight changes of focus within them. Under Women in Parliament, for example, there is now an explicit reference to representation and gender-sensitivity alongside the existing focus ending violence against women and girls. Under Security, there is explicit reference to climate while we also return to more traditional “hard” security topics.

We will continue to experiment to find the most effective mix of in-person, virtual and hybrid activity. We will maintain the successful introduction of Thematic Leads, and of pooled working, which has improved communication and collaboration between teams, and organisational efficiency. We will dig into the detail of the positive Investors in People assessment – which saw us step up to Gold level – and will seek to continue improvement across all areas.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

Financial Review

Our total income for the year was £2,505,773. £1,860,190 of that was Grant-in-Aid from the two Houses of Parliament – by agreement, below the maximum amount agreed. Expenditure was £2,403,568. In large part due to cancellation of events late in the financial year, that meant a higher-than-forecast surplus of £102,205. Reserves therefore increased to £669,039. They are forecast to be reduced towards the target level of 25% of maximum grant-in-aid by a planned in-year deficit in the next period. That Grant-in-Aid from the two Houses has risen for FY 22-23 by the requested 2%, but inflationary pressures are now significantly above that, especially for travel. We have meanwhile secured continued FCDO funding for our Overseas Territories Project, and are waiting for a response from FCDO Commonwealth Unit to our bid for another round of funding – ideally multi-year – for thematic work, this time on our Modern Slavery and Women in Parliament themes.

Going concern

The Trustees are confident that the Charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The Trustees have a reasonable expectation that the Charity will have adequate resources to continue in operation for the foreseeable future.

CPA UK is in a strong position to deal with any further uncertainty and disruption. The team and the organisation successfully rose to the challenges of remote working and virtual activities. Investment in the team’s welfare, well-being, development and morale continues to pay off and has been reinforced by active engagement by the Senior Management Team with all staff, as seen by the Investors in People result. We have a robust approach to understanding and managing risk. Our core funding is highly reliable – the two Houses agreed to a Grant-in-Aid for FY22-23 2% higher than that agreed in FY21-22 - and we continue to secure external funding to supplement that.

The team will continue to plan around different scenarios, building on the approach developed over recent years during Brexit and early General Elections and honed through the pandemic. The Trustees and staff are open and enthusiastic about innovation and continue to explore and deploy new delivery models, and to understand the needs and capabilities of our partners. All this thinking and planning means we feel confident about maintaining successful activities in line with our current funding and at existing levels of scale, scope and ambition.

The Trustees have a reasonable expectation that the Charity will have adequate resources to continue in operation for the foreseeable future being a minimum of twelve months from the date of approval of these financial statements. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Reserves policy

It has been the policy of the Association that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to approximately three months’ (i.e. 25%) of unrestricted expenditure. The Executive Committee's Members considered that reserves at this level would ensure that, in the event of a significant drop in funding, they would be able to continue the Association’s current activities while consideration was given to ways in which additional funds might be raised. In parallel, and as per the Financial Memorandum in force at the time, the House of Commons and House of Lords, as principal funders, expect reserves of no more than 25% of our maximum grant funding. Bearing in mind the balance required, an appropriate level of reserves has been maintained throughout the year. At year-end, reserves stood at £669,039, which represents 32% of the current maximum grant funding agreed by the two Houses. As described above, reserves are forecast to be reduced towards the target level by a planned in-year deficit in the next period.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

THE REPORT OF THE MEMBERS OF THE EXECUTIVE COMMITTEE FOR THE YEAR ENDED 31 MARCH 2022

Disclosure of information to auditor

Each of the Executive Committee's Members has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Executive Committee’s report was approved by the Board of Executive Committee’s Members.

……………………………………………………………

Julie Elliott MP

Executive Committee Member

24 Jun 2022

Dated: ......................................

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) STATEMENT OF THE EXECUTIVE COMMITTEE'S RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The Executive Committee's Members, who are also the directors of Commonwealth Parliamentary Association (United Kingdom Branch) for the purpose of company law, are responsible for preparing the The Executive Committee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Executive Committee's Members to prepare financial statements for each financial year. Under company law the Executive Committee's Members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Association and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Executive Committee's Members are required to:

The Executive Committee's Members are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Association 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 Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

STATEMENT ON INTERNAL CONTROL

________________

SCOPE OF RESPONSIBILITY

As members of the Executive Committee, trustees of the charity and directors of the company we have responsibility for ensuring that the uses to which CPA UK puts its grant-in-aid funding is consistent with the purpose for which the grant-in-aid was given, and that CPA UK complies with the provisions of the Financial Memorandum. In addition, we are responsible for signing the financial statements and ensuring that the relevant records are adequately maintained.

GOVERNANCE ARRANGEMENTS

CPA UK’s governance arrangements are set out in three principal documents: the Memorandum and Articles of Association of the Commonwealth Parliamentary Association (United Kingdom Branch); the Financial Memorandum of the Commonwealth Parliamentary Association (United Kingdom Branch); and the Rules of the Commonwealth Parliamentary Association (United Kingdom Branch) (CPA UK).

The Rules of CPA UK provide for its management to be vested in an Executive Committee. The powers of the Committee include:

The Chief Executive / Secretary who is appointed by the Executive Committee advises the Executive Committee on all aspects of the operation of the affairs of CPA UK. The Chief Executive / Secretary is to:

The Rules of CPA UK provide for an Annual General Meeting to be held in each year on such a date as the Executive Committee may direct. The Rules also allow for the Executive Committee to call a Special General Meeting to consider and determine any matter of interest or importance which may arise.

The relationship of CPA UK with its funding sponsors (the House of Commons Commission (70%) and the House of Lords Commission (30%) is embodied in a Financial Memorandum. The Memorandum, which is updated on a regular basis, sets out the respective responsibilities of the sponsors and CPA UK regarding propriety, financial management and the safeguarding of public funds. Copies of the financial statements are submitted to the sponsors, the Charity Commission and Companies House.

GOVERNANCE ACTIVITIES 1 APRIL 2021–31 MARCH 2022

The Finance, Audit & Remuneration Committee met five times and the Executive Committee met six times to consider and discuss matters arising from the day-to-day running of CPA UK, especially the programme of activities, HR matters and financial issues. Amongst other things, the Finance, Audit & Remuneration Committee examined the audited financial statements for the financial year ending 31 March 2021, reviewed in-year income and expenditure, and considered a draft budget and Business Plan for the following financial year. The Executive Committee agreed the audited financial statements, approved the budget and Business Plan, kept risk documentation under review, and received updates and gave advice on CPA UK and CPA international activity. The Annual General Meeting was held on Tuesday 19 October 2021.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY)

STATEMENT ON INTERNAL CONTROL (CONTINUED)

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CAPACITY TO HANDLE RISK AND THE RISK AND CONTROL FRAMEWORK

Risk documents have been created to identify the risks relevant to CPA UK, assess the likelihood of these risks occurring and state the action taken to minimise them. The documents have been approved by the Executive Committee.

EFFECTIVENESS OF INTERNAL CONTROL

Internal financial control procedures are laid down in an Annex to the Houses of Parliament’s Financial Memorandum with CPA UK. The system is designed to manage risk to a reasonable level rather than eliminate all risk of failure to achieve the policies, aims and objectives of CPA UK. In doing this, it can only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks for the achievement of the agreed objectives and activities of CPA UK, to consider the likelihood of those risks being realised and the impact should they be realised, and to manage them effectively, efficiently and economically. As laid down in the Houses of Parliament’s Financial Memorandum, internal audits may take place at the request of the Sponsor. The internal audit conducted in March 2020 by the House of Lords on behalf of both Houses of Parliament reached an overall opinion of ‘substantial assurance’. CPA UK reviews its compliance with the Charity Commission’s ‘Internal Financial Controls Self-Help Check-list for Charities’.

EXTERNAL AUDIT

CPA UK is subject to audit by independent external auditors, HW Fisher LLP, who were reappointed after a competitive tender during the year. The external auditors carry out the audit in accordance with International Standards of Auditing (UK) and each year report the results of their work to the Finance, Audit & Remuneration Committee and Executive Committee.

Ian Liddell-Grainger MP Julie Elliott MP Chair Honorary Treasurer Dated: 24 Jun 2022

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) INDEPENDENT AUDITOR'S REPORT

TO THE MEMBERS OF COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH)

Opinion

We have audited the financial statements of Commonwealth Parliamentary Association (United Kingdom Branch) (the ‘Association’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Association in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that The Executive Committee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Association’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Executive Committee's Members with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Executive Committee's Members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Association and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the The Executive Committee's report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Executive Committee's Members

As explained more fully in the statement of The Executive Committee's responsibilities, the Executive Committee's Members, who are also the directors of the Association for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Executive Committee's Members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Executive Committee's Members are responsible for assessing the Association’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Executive Committee's Members either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE MEMBERS OF COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH)

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the trustees of the charity.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/ auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Carol Rudge Carol Rudge (Senior Statutory Auditor) for and on behalf of HW Fisher LLP

Chartered Accountants Statutory Auditor Acre House 11-15 William Road London NW1 3ER United Kingdom

.........................24 Jun 2022

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
funds
2022
Notes
£
Income from:
Donatons and legacies
3
1,860,190
Charitable actvites
4
40,655
Investment income
5
152
Total income
1,900,997
Expenditure on:
Charitable actvites
6
1,798,792
Net income for the year/
Net movement in funds
102,205
Fund balances at 1 April
2021
566,834
Fund balances at 31 March
2022
669,039		 Restricted
funds
2022
£
-
604,776
-
604,776
604,776
-
-
-		 Total
Unrestricted
income
funds
2022
2021
£
£
1,860,190
1,476,961
645,431
19,383
152
279
2,505,773
1,496,623
2,403,568
1,479,435
102,205
17,188
566,834
549,646
669,039
566,834		 Restricted
funds
2021
£
-
464,168
-
464,168
464,168
-
-
-		 Total
income
2021
£
1,476,961
483,551
279
1,960,791
1,943,603
17,188
549,646
566,834

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) BALANCE SHEET

AS AT 31 MARCH 2022

2022
2021
Notes
£
£
£
Current assets
Debtors
11
209,009
215,552
Cash at bank and in hand
698,886
564,930
907,895
780,482
Creditors: amounts falling due within one year
12
(238,856)
(213,648)
Net current assets
669,039
Income funds
Unrestricted funds
669,039
669,039
The fnancial statements were approved by the Executve Commitee's Members on .........................
Julie Elliot MP
Honorary Treasurer
24 Jun 2022		 £
566,834
566,834
566,834

Company Registration No. 4606846

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2022

2022
£
Cash generated from operatons
Surplus for the year
Adjustments for:
Investment income recognised in statement of
fnancial actvites
Decrease in debtors
Increase in creditors
Cash generated from/(absorbed by) operatons
Investng actvites
Interest received
Net cash used in fnancing actvites
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2021
£
£
102,205
(152)
6,543
25,208
133,804
152
-
133,956
564,930
698,886		 £
17,188
(279)
184,911
55,347
257,167
279
-
257,446
307,484
564,930

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Commonwealth Parliamentary Association (United Kingdom Branch) is a private company limited by guarantee incorporated in England and Wales. In the event of the Association being wound up, the maximum amount which each member is liable to contribute is £10.00. The registered office is Westminster Hall, Houses of Parliament, London, SW1A 0AA.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Association's Memorandum & Articles, the Companies Act 2006 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 (FRS 102) (effective 1 January 2019)". The Association is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Association. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

CPA UK is in a strong position to deal with any further uncertainty and disruption. The team and the organisation successfully rose to the challenges of remote working and virtual activities. Investment in the team’s welfare, well-being, development and morale continues to pay off and has been reinforced by active engagement by the Senior Management Team with all staff, as seen by the Investors in People result. We have a robust approach to understanding and managing risk. Our core funding is highly reliable – the two Houses agreed to a Grant-in-Aid for FY22-23 2% higher than that agreed in FY21-22 - and we continue to secure external funding to supplement that.

The team will continue to plan around different scenarios, building on the approach developed over recent years during Brexit and early General Elections and honed through the pandemic. The Trustees and staff are open and enthusiastic about innovation and continue to explore and deploy new delivery models, and to understand the needs and capabilities of our partners. All this thinking and planning means we feel confident about maintaining successful activities in line with our current funding and at existing levels of scale, scope and ambition.

The Trustees have a reasonable expectation that the Charity will have adequate resources to continue in operation for the foreseeable future being a minimum of twelve months from the date of approval of these financial statements. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Executive Committee's Members in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.4 Incoming resources

Income is recognised when the Association is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Association has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grant in aid is credited as income in the year to which it relates. Where the grant received relates to a specific project, this is shown in restricted income. Grant in aid has been reclassified as donations and legacies as shown in note 3 and the comparative has been re-stated accordingly.

1.5 Resources expended

Support costs have been allocated to charitable activities on the basis of staff time.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Resources expended are accounted for on an accruals basis.

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment

4 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Single items of equipment with a value less than £1,000 have not been capitalised.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. The Association only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Association is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Association’s accounting policies, the Executive Committee's Members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The Trustees do not consider there to be any critical accounting estimates or judgements applied in the preparation of the financial statements.

3 Donations and legacies

Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Donatons and grants 1,860,190 1,476,961
Donatons and grants
House of Commons grant in aid 1,302,133 1,033,789
House of Lords grant in aid 558,057 443,172
1,860,190 1,476,961

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

4 Charitable activities

PEC Project funding
U.K. Overseas Territories Project funding
Isle of Man electon observaton
FCDO
Jointly funded events
CPA Secretariat contributons
Other income
Analysis by fund
Unrestricted funds - general
Restricted funds		 2022
£
4,516
433,769
20,962
166,491
-
9,064
10,629
645,431
40,655
604,776
645,431		 2021
£
56,007
316,849
-
91,312
16,611
2,772
-
483,551
19,383
464,168
483,551

5 Investment income

Unrestricted Unrestricted
funds funds
general general
2022 2021
£ £
Interest receivable 152 279

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

6 Charitable activities

CPA
membership
fee
Building
stronger
parliaments
and advancing
democracy
2022
2022
£
£
Staf costs
-
1,096,833
Business and Strategy Team
-
61,348
Internatonal Partnership Team
-
153,857
Multlateral Projects Team
-
163,089
Other costs * (see below)
87,802
335,853
87,802
1,810,980
Share of support costs (see
note 7)
-
486,912
Share of governance costs (see
note 7)
-
17,874
87,802
2,315,766
Analysis by fund
Unrestricted funds - general
87,802
1,710,990
Restricted funds
-
604,776
87,802
2,315,766		 Total
2022
CPA
membership
fee
Building
stronger
parliaments
and advancing
democracy
2021
2021
£
£
£
1,096,833
-
989,650
61,348
-
92,984
153,857
-
29,990
163,089
-
37,278
423,655
85,250
182,475
1,898,782
85,250
1,332,377
486,912
-
507,003
17,874
-
18,973
2,403,568
85,250
1,858,353
1,798,792
85,250
1,394,185
604,776
-
464,168
2,403,568
85,250
1,858,353		 Total
2021
£
989,650
92,984
29,990
37,278
267,725
1,417,627
507,003
18,973
1,943,603
1,479,435
464,168
1,943,603

*Other costs relate to expenditure on the UK Overseas Territories and FCDO Projects, not including staff costs and running costs.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

7 Support costs

Support costs
Support costs
Governance
costs
£
£
Staf costs
470,071
-
Ofce running costs
16,841
-
Audit fees
-
17,861
Legal and professional
-
13
486,912
17,874
Analysed between
Charitable actvites
486,912
17,874		 2022
Support costs
Governance
costs
£
£
£
470,071
472,729
-
16,841
34,274
-
17,861
-
18,960
13
-
13
504,786
507,003
18,973
504,786
507,003
18,973		 2021
£
472,729
34,274
18,960
13
525,976
525,976

Governance costs includes payments to the auditors of £15,900 including an over-provision in the prior year of £139 (2021 : £16,960 including an under provision in the previous year of £1,460) for audit fees and £2,100 (2021 : £2,000) in respect of preparing the statutory financial statements.

Running cost include bank charges, bank interest/loss, books and papers, cleaning services, insurance, phones, post, printing, subscriptions and website.

8 Executive Committee's Members

The members of the Executive Committee are the Trustees of the charity. None of the Executive Committee members (or any persons connected with them) received any remuneration during the year. In the furtherance of the Association's charitable objectives, the Association sends Executive Committee members in their capacity as members of the Association, to parliamentary conferences and meetings in Commonwealth countries. There is an obligation under charity law to declare trustees' expenditure.

Executive Committee members sometimes travel as part of delegations to participate in CPA UK activities outside Westminster. In 2021/22 of 26 UK parliamentarians travelling with CPA UK 10 were members of the Executive Committee. This constituted a value of £14,627 out of an overall expenditure of £141,388. The proportionate value is relatively small as most of the activities in which Exco members participated were held in the British Islands and Mediterranean Region. (Due to the Covid-19 pandemic the charity did not conduct any travel in 2020-2021).

The costs of the trustees' attendance at trustees' meetings are not reimbursed.

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

9 Employees

The average monthly number of employees during the year was:

Strategy and Business Development Team
Internatonal Partnerships Team
Multlateral Projects Team
Special Projects
Maternity Cover
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneraton was £60,000 or more were:
£100,000 - £110,000		 2022
Number
9
7
9
8
-
33
2022
£
1,141,313
117,417
308,174
1,566,904
2022
Number
1		 2021
Number
9
6
9
4
1
29
2021
£
1,077,332
99,774
285,273
1,462,379
2021
Number
1

The key management personnel of the Charity comprise the Chief Executive / Secretary and Executive Committee Members. The total amount of employee benefits inclusive of employer pension costs and Employers National Insurance received by key management was £143,155 (2021 : £143,101).

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

10
Tangible fxed assets
Cost
At 1 April 2021
At 31 March 2022
Depreciaton and impairment
At 1 April 2021
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
11
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Other taxaton and social security
Other creditors
Accruals		 Ofce equipment
£
64,343
64,343
64,343
64,343
-
-
2022
2021
£
£
890
20
208,119
215,532
209,009
215,552
2022
2021
£
£
28,321
28,310
156,837
107,790
53,698
77,548
238,856
213,648		 Ofce equipment
£
64,343
64,343
64,343
64,343
-
-
2022
2021
£
£
890
20
208,119
215,532
209,009
215,552
2022
2021
£
£
28,321
28,310
156,837
107,790
53,698
77,548
238,856
213,648
64,343
64,343
64,343
-
-
2021
£
20
215,532
215,552
2021
£
28,310
107,790
77,548
213,648

COMMONWEALTH PARLIAMENTARY ASSOCIATION (UNITED KINGDOM BRANCH) (A COMPANY LIMITED BY GUARANTEE AND A REGISTERED CHARITY) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

13 Restricted funds

The income funds of the charity include the following restricted funds:

Movement in funds Movement in funds Movement in funds Movement in funds
Incoming Resources Balance at Incoming Resources Balance at
resources expended 1 April 2021 resources expended 31 March 2022
£ £ £ £ £ £
U.K. Overseas Territories
project 316,849 (316,849) - 433,769 (433,769) -
PEC Project 56,007 (56,007) - 4,516 (4,516) -
FCDO 91,312 (91,312) - 166,491 (166,491) -
464,168 (464,168) - 604,776 (604,776) -

UK Overseas Territories Project - an ongoing programme of support for good governance and public financial management targeted towards UK Overseas Territories, led by CPA UK in a consortium with National Audit Office (NAO) and Government Internal Audit Agency (GIAA), funded by the UK Government through the Overseas Territories Department of the Foreign, Commonwealth and Development Office (FCDO).

PEC Project - In 2020/21 CPA UK received funding from the Modern Slavery Policy and Evidence Centre to deliver a co-funded activity. Final payments were made in early 2021/22.

FCDO Programme - Funded by the Foreign, Commonwealth and Development Office (FCDO), CPA UK delivered a project to enable Commonwealth parliaments to better hold their governments to account, specifically in the areas of scrutiny of government expenditure, the voice of women in politics, climate security and modern slavery.

14

Related party transactions

There were no disclosable related party transactions during the year (2021 - none).

15 Analysis of changes in net funds

The Association had no debt during the year.

Issuer

HW Fisher

Document generated Thu, 23rd Jun 2022 14:07:23 BST Document fingerprint 590ee549aacc36074f91c6fbb1718252

Parties involved with this document

Document processed

Party + Fingerprint

Fri, 24th Jun 2022 16:18:26 BST Fri, 24th Jun 2022 16:22:24 BST Fri, 24th Jun 2022 17:14:21 BST

Julie Elliott - Signer (d36454c7e577b0713d63cc350a363a7e) Ian Liddell-Grainger - Signer (4b87ed450048830de24a7405dea563e9) Carol Rudge - Signer (247a950d3cf09140ab017f848b360b6d)

Audit history log

Date

Action

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Carol Rudge viewed the envelope. (35.179.80.221) The envelope has been signed by all parties. (35.179.80.221) Carol Rudge signed the envelope. (35.179.80.221) Carol Rudge viewed the envelope. (18.132.124.34) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger viewed the envelope. (18.132.124.34) Document emailed to crudge@hwfisher.co.uk (18.130.155.83) Sent the envelope to Carol Rudge (crudge@hwfisher.co.uk) for signing. (35.179.60.205)

Ian Liddell-Grainger signed the envelope. (35.179.60.205) Ian Liddell-Grainger viewed the envelope. (35.179.80.221) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200) Ian Liddell-Grainger opened the document email. (80.141.97.200)

Fri, 24th Jun 2022 16:18:28 BST Julie Elliott viewed the envelope. (35.179.60.205) Fri, 24th Jun 2022 16:18:27 BST Document emailed to ianlg@parliament.uk (18.130.44.103) Fri, 24th Jun 2022 16:18:26 BST Sent the envelope to Ian Liddell-Grainger (ianlg@parliament.uk) for signing. (18.132.124.34) Fri, 24th Jun 2022 16:18:26 BST Julie Elliott signed the envelope. (18.132.124.34) Fri, 24th Jun 2022 16:10:49 BST Julie Elliott viewed the envelope. (35.179.80.221) Fri, 24th Jun 2022 16:10:44 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 16:01:59 BST Julie Elliott viewed the envelope. (18.132.124.34) Fri, 24th Jun 2022 16:01:50 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 16:01:21 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 15:25:36 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 15:25:34 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 15:24:36 BST Julie Elliott opened the document email. (194.60.38.226) Fri, 24th Jun 2022 15:24:10 BST Julie Elliott opened the document email. (188.190.121.108) Fri, 24th Jun 2022 15:24:08 BST Julie Elliott opened the document email. (212.161.4.84) Fri, 24th Jun 2022 15:24:06 BST Julie Elliott opened the document email. (212.161.4.84) Fri, 24th Jun 2022 15:24:01 BST Julie Elliott opened the document email. (212.161.4.84) Fri, 24th Jun 2022 15:24:00 BST Julie Elliott opened the document email. (212.161.4.84) Thu, 23rd Jun 2022 14:17:10 BST Document emailed to julie.elliott.mp@parliament.uk (18.168.197.89) Thu, 23rd Jun 2022 14:17:10 BST Sent the envelope to Julie Elliott (julie.elliott.mp@parliament.uk) for signing. (89.150.28.98) Thu, 23rd Jun 2022 14:10:44 BST Automatic reminders for this envelope have been set to occur every 5 days (89.150.28.98)

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Carol Rudge has been assigned to this envelope (89.150.28.98) Ian Liddell-Grainger has been assigned to this envelope (89.150.28.98) Julie Elliott has been assigned to this envelope (89.150.28.98) Document generated with fingerprint 590ee549aacc36074f91c6fbb1718252 (89.150.28.98) Document generated with fingerprint 9fbe0738a0dd4cfa6aaf565d98adf2f8 (89.150.28.98) Envelope generated by Jackie O'Donoghue (89.150.28.98)