Charity Number: 1122014
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Report and Accounts
for the year ended 31 March 2024

THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Report and Accounts
for the year ended 31 March 2024
INDEX
Page Number
Ito3
TTUStees' Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
7t09
Notes fonning part of the Accounts

THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Cbarity Infonnation
Charity Number: 1122014
Principal Address
University of Hertfordshire
The School of Education
Hatfield
ALIO 9AB
Trustees
Prof Stuart Shaw
Dr Joanna Goodman
Mr Matthew Lumby
Mrs Carolyn Thomas-coxhead
Mr Tim Sherriff
Mr Neil King
Dr Nicola Crossley
Mr lan Gunn
Dr David Jenkins-Handy
Mrs Sharon Ward
Dame Kathy August
Accountants
Dickinsons Chartered Accountants
Brandon House
First Floor
90 The Broadway
Chesham
Buckinghamshire
HP5 IEG

THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Trustees, Annual Report
for the year ended 31 March 2024
Trustees, Annual Report
The trustees present their report and the unaudited accounts for the year ended 31 March 2024.
The accoiints have been prepared in accordance with the accounting policie5 set out in the notes to the accounts and comply with the
charity's trust deed. the Charitie5 Act 201 l as amended b! the Charities Act 202? and Statement of Recommended Practice..
Accoiinting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102).
Structure, Governance and Management
Trustees are recruited by two methods. Trnstees who are descrlbed as 'appoinied' are recruited to add to the existing skills and
experience of the trustees and are identified bv Board review of governance needs with reference to gaps in existing skills and
experience. Suitable trustees are then sou(vhi from a number of channels: including open advertising on our website and 'On The
Mark, monthly newsletter and from bodies established to help in such recruiiment, including. for example, REACH and from
amongst trustees, own networks. Trustees who are described as 'elected' are elected from amongst those eligible to stand in the
membership of the CIEA by elections.
The trustees have exercised their duties in accordance with the Charities Act 201 l as amended by the Charities Act 2022 and have
taken due regard to the guidance published by the Charities Commission.
In the execution of their duties, trustees have made decisions regarding the strategic direction. operational contexL management
powers and financial prudence of the CIEA. The management team have. in turn: taken decisions of an operational nature in line with
the decisions made by the trustees in managing the day to day affairs of the organisation.
The Board of trustees of the CIEA is responsible for settin(F the overall strategv lor the Organisation, accountable to the members for
its financial management, and discharging the day to dav running olthe CIEA through the management team, led by a director. The
byelaws of the CIEA require a fully operational board to be part-elected from the professional grade5 of the membership of the
organisation and part-appointed.
Financial statements are published on the CIEA'S website. The mistees meet quarterly during the year to set the strategic direction of
the CIEA, monitor progress against an annually set business plan and approve significant matters.
The trustees have assessed the major risks to which the CIEA is exposed and are satisfied that systems are in place to mitigate
exposure to these risks as far as possible.
Governance
The CIEA is chaired by Stuart Shaw, with Mick Walker as President. Under the tenns of the Service Agreement with The University
of Herifordshire (UH), the trustees retain an annual 'governance fee which is used to enable the Board to carry out its
responsibilities under the Royal Charter and Services Agreement. This includes retaining a bookkeeper to keep the accounts and
payments up to date. The university staff suppon Ihe trustee meetings. but the trustees have no other paid administrative support so
inevitably more responsibilities have fallen on the shoulders of the trustees. A range of Advisory Groups has continued to be
provided to support the work of the trustees. The chairs of the advisory committees have been very active in working with the
university staff on new developments.
Objectives and Activities of the Charity
The object of the CIEA 15 to advance education and training for the public benefit by promoting high Standards of educational
assessment. It seeks to achieve this by providing membership services. qualification5. training and accreditation for individua15 and
organisations engaged in educational assessment practice. In 50 doing the CIEA aims to develop the skills, knowledge and capability
of those undertaking assessment practices for the benefit of assessors, learners and society.
The trusiees consider that the charity exists for the advancemeni of education and training for the public beTJefit, by promoting high
standards of assessment as defined in Section 4 of the Charities Act 201 l as amended by the Charities Act 2022. The Trustees have
paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Page I

THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Trustees, Annual Report
for the year ended 31 March 2024
Achievemenls and Performance
The CIEA operations were carried out under the ternis of the 'Services Agreement. signed with the University of Hertfordshire (UH)
iii May 2021. The CIEA continued (o explore poiential income oeneraiing proposals in light of the Services Agreement with UH.
which runs until J I st July 2026. The agreement has an option which allow's temiination b>, either party with 6 months, notice.
There have been ongoing improvements lo the business straleg), of the charity.. with streamlined membership services considered and
iinplemented as well as upgrades available for existing members. During the year all of the Iraining coniinued to be offered via online
delivery rather than face-t(Fface. The year saw an increase the training provision offered, including an additional variant of the Lead
Assessor Support Programme. The Chartered Educational Assessor (CEA) and other courses were offered on a regular basis, as well
as bespoke training provided to other professional and assessment organisations. Of particular note was an agreement to collaborate
with the National Association of Headteachers to offer its members access to the Lead Assessor Support Programrne. The latest
version of the CEA course continues to be M'ell received and is an area that CIEA hopes to promote and develop further. There has
been an emphasis in the year of promoting the charity and raising its profile: exposing the CIEA to a wider audience which has led to
there being a greater understanding of the charit), 5 goa15 and activities in the M.'ider assessment community. A serie5 of webinars on a
range of current a55essment i5sue5 was held throughout the vear. helping to brinu the CIEA to the attention of a w ider audience.
There have been resource5 prepared for the near future w'hich communicate the goa15 of the CIEA and the different membership
levels available which will be presented in order to promote the charity.
Unii'ersity office
Alison Mccree is employed by the university as Director of the CIEA and is supported by a small team of university employed staff
lo work wilh her on administrative and organisational matters. including organising training, dealing with memberships issues, the
website and publications. Resources are Siill limited, and the organisaiion is still having to prioritise carefully, but the support of the
university has enabled planning to start developints on a longer-ierni basis.
Future Developments and Strategies
In the future the CIEA intends to develop its training and accreditation prograrnrnes further. as well as expanding its membership and
the services offered to members, thereb! grow ing the organisation in order to ensure the sustainability of the agreement with UH. The
trustees intend to raise the profile of the charitv further and to broaden the audience beyond those working in schools and colleges.
Financial Review
The Statement of Financial Activities for the year is set out on page 5 of the accounts.
It Is the policy of the CIEA that unrestricted fund5 M'hich have not been designated for a specific use should be maintained at an
appropriate level in order to continue operations. The trustees consider that reserves at thi5 level will ensure thaL in the event of a
significant drop in funding.. they will be able to continue the CIEA"s current activities while consideration is given to M'ay5 in which
additional funds may be raised.
For the year ended 31 March 2024 there was a deficit of £5,172 (2023= surplus £1,556}. Unrestricted funds remaining at 31 March
2024 were £37,728 {2023: £42,900).
Statement of Truslees, Responsibilities
The Trustees are responsible for preparing the Report and the accounis in accordance with applicable law and United Kingdoin
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which give a
true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the charity for
that year.
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THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Trustees, Annual Report
for the year ended 31 March 2024
In preparing these accounts, the trnstees are required to:
select suitable accounting policies and then apply them consistently;
observe the Methods and principles in the Charities SORP-
make judgments and estimates that are reasonable and prudent-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the
accounts. and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping 5UtTicient accounting records that disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the accouvjts complv with the Charities Act 201 l as amended by the Charities
Act 2022, the Charity {Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for
safe(Juarding the asset5 of the charity and hence for taking reasonable steps lor the prevention and detection of fraud and other
irregularities.
The trustees are responsible for the maintenance and intetsrity of the ¢haritv and financial inforniation included on the charity's
website in accordance with legislation in the United Kingdom governiTJts ihe preparation and disseinination of financial statements.
Trustees
Prof Stuart Shaw
Mr Simon Sharp
Dr Joanna Goodman
Mr Matthew Lumby
Mrs Carolyn Thomas-coxhead
Mr Tim Sherriff
Mr Andrew Flory
Ms Lorraine Wilson
Mr Neil King
Dr Nicola Crossley
Mr lan Gunn
Dr David Jenkins-Handy
Mrs Sharon Ward
Dame Kathryn August
(Appointed l November 202J)
(Resigned J l October 202J)
(Resigned I l July 2023)
Key Management Personnel
Mr Michael Walker
Prof Stuart Shaw
Mrs Alison Mccree
Mrs Miranda Cracknell-Burnt
President
Chair
Director
Bookkeeper
The Charity is required to have an Independent Examinalion in accordance with the provisions in the Charities Act 2011 as amended
by the Charities Act 2022.
James Birch FCA of Dickinsons, Chartered Accountants. was appointed Independent Examiner.
By Order of the Board:
Stuart Shaw
30th January 2025
Prof Stuart Shaw
Chairman
Date
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THE CHARTERED IIYSTITUTE OF EDUCATIONAL ASSESSORS
Independeiit Examiller?s Report to the Trllste￿ of The Chartered Institute of Educational Assessors
foi. the year ended 31 March 2024
J i'eport to the cliarity trustees on niy ex￿￿KnatiOn of the accounts of tbe amrity for the year ended 31 Marcli 2024.
Responsibilities xnd b*si3 of repoi't
The Ti'ustees ￿'e responsible for preparing the Report and the accounts in accordance with applicable law and United Kingdom
A¢counting Standai'ds (United Kingdom Genernlly Accepted Accounting Practice).
Havii)g satisfied myself tbat the accounts of the Charity are not required to be audited for this year and are eligible for indepeiident
examitiaiion. I report it) respect of my examination of your charity's accounts as Ca￿led out under section 145 of charities Act 2011
("die 2011 Act"). In carrying Out my examination, I have followed the Directions given by the Cliai'ity Commlssion (undei. section
145{5)(b) of the 2011 Act).
Independent ex2miner's statement
I have completed my examination. I confirm that no material matters have ¢￿￿e to my attention which give Ine cause to believe t112t.'
Accounting I'ecoi'ds were not kept accordance witIi the Chaiities Act 2011 as amended by the Charities Act 2022, or
The accounts do not accord with such records" or
Tlie accounts do not comply witli relevant accounting requii'einents ot11￿. than tlie accounts give a 'true and fail", view whicli
is not a matter considered as part of an independellt examination. or
The accoullts have not been prepared in accordance with the charities SORP (FRS102).
I have no concerns and have Come across no other matters in conneetion with the examination to which attention should be di'awn in
tl)is i-¢porl in order to enable a piDper undeLEtandit]g of the accounts lo be reached.
James Birch FCA
Dickinsons
Chartered Accountants
Bi'andon House
90 Tlie Broadway
First Floor
Chesliam
Buckinglianisliii'e
HP5 IEG
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THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Statement of Financial Activities
for the year ended 31 March 2024
Incotning resources from:
Notes
2024
Unrestricted
Funds
2024
Total
Funds
2023
Unrestricted
Funds
2023
Total
Funds
Charitable activities
Investment income
78,169
938
78,169
938
93,136
205
93,136
205
Total Incoming Resources
79,107
79,107
93,341
93,341
Resources expended from:
Raising funds
Charitable activities
(66.669)
(17.610)
(66.669)
(17.610)
(84,545)
(7,240)
(84,545)
(7,240)
Total resources expended
84.279
84,279
91,785
91,785
Net movements in funds
(5,172)
(5,172)
,556
1,556
Total Surplus at l April 2023
42,900
42,900
41,344
41,344
Total Surplus at 31 March 2024
37,728
37,728
42,900
42,900
The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations.
The noles on pages 7 10 9form part ofihese accounts.
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THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Charity Number: 1122014
Balance Sheet
as at 31 March 2024
Noles
2024
2023
Current Assets
Debtors
Cash at bank and in hand
455
52.871
56,089
53.326
57,451
Creditors:
Amounts falling due within one year
(15,598)
(14,551}
Net Current Assets
37,728
42,900
Total Assets Less Current Liabilitie5
37.728
42,900
Funds of the Charity
Unrestricted Income Fund5
37,728
42,900
Total Charity Funds
37,728
42,900
30th January 2025
The financial statements were approved by the Board on .
-were signed on its behalf by..
Stuart Shaw
Prof Stuart Shaw
Trustee
The noles onpages 7 10 9form part ofthese accounts.
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THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2024
Principal Aceounting Policies
Cliority informolion
The Chartered Instiiute of Educational Assessors is a charitv registered in England and Wales. The principal address is at
The University of Hertfordshire. The School of Education. Haifield, ALIO 9AB.
Ba.sis of accounts- Going concern
The trustees have adopted the going concern basis of accounting in preparing the financial statements. This assumes that the
charity will continue in operational existence for the foreseeable future. The trustees consider that the CIEA currently has
the financial resources necessary to support itself for a period of at least 12 months, and through the partnership with the
University of Hertfordshire, the charity will continue to have suificient funds to cover future operating costs.
Accounling Convenlion
The accounts have been prepared under the historical cost convention, the Stafrment of Recommended Practice accounting and
Reporting by Charities in accordance M-'ith: the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS
102) and the Charities Act 2011 as amended bv the Charities Act 202? The accounts include the results of the charity's
operations which are described in the Trustee5 Annual Report.
The financial statement5 are prepared in sterling.. M'hich is the functional currency of the charity. Monetary amount5 in these
financial statements are rounded to the nearest pound.
Incoming Resources
Total incoming resources as shown in the Statement of Financial Activities is the income of tlie CIEA and comprises of
membership subscriptions. training and conference income agreed under a service agreement, administered b), the University
of Hertfordshire, received in the ordinary course of aciivities.
Re.soiirces Expended
Expenditure is accounted for on an accruals basis, recognised when a liability is incurred. and classified under headings that
aggregate all costs related to the category. Where cosls cannot be directly attributed 10 specific headlngs they have been allocated
to activities on a basis consisient with the use of resources. Expenditure is inclusive of VAT ivhich cannot be recovered by the
Institute and is reported as part of the expenditure to which it relates.
Governance costs include those costs incurred in the governance and administration of the CIEA and its assets, and are primarily
associated with constitutional and statutory requirements.
Basic FinaiicialA55els
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction cost and are subsequently carried at amortised cost Using the effective interest method unless the
arrangement constitutes a financing transaction, where the transaction is tneasured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within one )'ear are not
amortised.
Ba5iL Financial Liabililies
Basic financial liabililies, including creditors, are initially re¢ognised at transaciion price unless the an7ngement Constitutes
a financing transaction, where the debt instrumeni is measured ai ihe present value of the future receipts discounted at a
market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Unreslricled Funds
Unrestricted funds are those w'hlch are unrestricted and are available for use at the discretion of the trustees in the furtherance
of the general objectives of the CIEA in which have not been deslgnated for other purposes.
Restricled Funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is identified
to the fund, together with a fair allocation of overheads and support costs.
T￿atiOn
As a registered charity the CIEA benefits from rates relief and is generally exempt from Income Tax and Capital Gains Tax but
not from VAT. Irrecoverdble VAT is included in the cost of those items to which it relates.
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THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2024
Incoming Resources
Total
2024
Total
2023
Income from service agreement
Membership subscriptions
Training and project income
12,000
26,005
40,164
12,000
29,763
51,373
78,169
93,136
Investment Income
Total
2024
Total
2023
Bank interest received
938
205
Expenditure on Raising Funds
Total
2024
Total
2023
Training costs
University of Hertfordshire support costs
Advertising
40.164
26.505
29
51,373
33,112
60
66,698
84,545
Expenditure on Charitable Activities
Total
2024
Total
2023
Computer costs
Trustee travel and subsistence
Legal and Professional fees
Bank charges
Insurance
Sundry expenses
Accountancy fee5
Bookkeeping charges
269
2,222
8,500
99
761
279
3,840
1,608
489
1,060
95
756
72
3,660
1,108
17,581
7,240
Page: 8

THE CHARTERED IINSTITUTE OF EDUCATIOINAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2024
Employees
During the year there were no employees or employee earnings (2023: None).
No payments were made to the Truslees of the charity. There was no remuneration paid to key management personnel.
Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
72
383
389
973
455
1,362
8 Creditors: Amounts falling due within onc vear
2024
2023
Other creditors
Accwals
1,758
3,840
10,855
3,696
15,598
14,551
The charity has no deferred income on the basis all membership subscriptions are administered and managed by the University
of Hertfordshire.
Unrestricted Funds
Surplus as at l April 202J
Deficit for the financial year
42,900
(5,172)
Surplus as at 31 March 2024
37,728
10 Control
The CIEA has been controlled throughout the year by the Trustees as identified in the Trustees, Report on page l of these
accounts.
I l Related Party Transactions
In May 2021, the charity entered into a service agreemeni with the University of Hertfordshire. The agreement provides that all
membership and conference income of the charity is administe￿d bv the University of Hertfordshire in return for a guaranteed
fixed fee and runs until July 2026.
Total income invoiced for University of Hertfordshire during the year amounted to £26,005 (2023.. £29:763), service fees
received during the period amounted to £12.000 {202J= £12,000). Membership costs incurred amounted to £26,505 (2023..
£33,112). The balance owed (o the University of Hertfordshire as at J l March 2024 amounted to £8,617 (202J'. £973).
Page: 9