Charity Number: 1122014
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Report and Accounts
for the year ended 31 March 2025
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Report and Accounts
for the year ended 31 March 2025
INDEX
Page Number
| 1 | to | 3 | Trustees’ Annual Report |
|---|---|---|---|
| 4 | Independent Examiner’s Report | ||
| 5 | Statement of Financial Activities | ||
| 6 | Balance Sheet | ||
| 7 | to | 9 | Notes forming part of the Accounts |
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Charity Information
Charity Number: 1122014
Principal Address
University of Hertfordshire The School of Education Hatfield AL10 9AB
Trustees
Miss Isabel Nisbet Dr Rebecca Conway Miss Janet Crook Mr Robert Hunter Mr Ian Gunn Dr David Jenkins-Handy Mrs Sharon Ward Dame Kathryn August
Accountants
Dickinsons Chartered Accountants Brandon House First Floor 90 The Broadway Chesham Buckinghamshire HP5 1EG
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Trustees’ Annual Report
for the year ended 31 March 2025
Trustees’ Annual Report
The trustees present their report and the unaudited accounts for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s trust deed, the Charities Act 2011 as amended by the Charities Act 2022 and Statement of Recommended Practice: Accounting 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. Trustees who are described as ‘appointed’ are recruited to add to the existing skills and experience of the trustees and are identified by Board review of governance needs with reference to gaps in existing skills and experience. Suitable trustees are then sought 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 recruitment, 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 2011 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 context, 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 setting the overall strategy for the organisation, accountable to the members for its financial management, and discharging the day to day running of the 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 grades of the membership of the organisation and part-appointed.
Financial statements are published on the CIEA’s website. The trustees 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 terms of the Service Agreement with The University of Hertfordshire (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 support the 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 is 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, qualifications, training and accreditation for individuals and organisations engaged in educational assessment practice. In so 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 trustees consider that the charity exists for the advancement of education and training for the public benefit, by promoting high standards of assessment as defined in Section 4 of the Charities Act 2011 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 1
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Trustees’ Annual Report
for the year ended 31 March 2025
Achievements and Performance
The CIEA operations were carried out under the terms of the ‘Services Agreement’ signed with the University of Hertfordshire (UH) in May 2021. The CIEA continued to explore potential income generating proposals in light of the Services Agreement with UH, which runs until 31st July 2026. The agreement has an option which allows termination by either party with 6 months’ notice.
There have been ongoing improvements to the business strategy of the charity, with streamlined membership services considered and implemented as well as upgrades available for existing members. During the year all of the training continued to be offered via online delivery rather than face-to-face. 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 Programme. The latest version of the CEA course continues to be well 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 charity’s goals and activities in the wider assessment community. A series of webinars on a range of current assessment issues was held throughout the year, helping to bring the CIEA to the attention of a wider audience. There have been resources prepared for the near future which communicate the goals of the CIEA and the different membership levels available which will be presented in order to promote the charity.
University office
Khalil Akbar is employed by the university as Director of the CIEA and is supported by a small team of university employed staff to work with him on administrative and organisational matters, including organising training, dealing with memberships issues, the website and publications. Resources are still limited, and the organisation is still having to prioritise carefully, but the support of the university has enabled planning to start developing on a longer-term basis.
Future Developments and Strategies
In the future the CIEA intends to develop its training and accreditation programmes further, as well as expanding its membership and the services offered to members, thereby growing the organisation in order to ensure the sustainability of the agreement with UH. The trustees intend to raise the profile of the charity 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 funds which 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 this level will ensure that, 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 ways in which additional funds may be raised.
For the year ended 31 March 2025 there was a deficit of £4,939 (2024: deficit £5,172). Unrestricted funds remaining at 31 March 2025 were £32,789 (2024: £37,728).
Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Report and the accounts in accordance with applicable law and United Kingdom 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 CIIARTERED INSTITUTE OF EDUCATIONAL ASSESSORS Trustees, Annual Report for the year ended 31 March 2025 In pr¢parAng these a¢counts. the trustees 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 applic&ible aLcounting standards havtt been followe& subje¢t to any material departures th'scloscd 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 ar¢ ruponsible for keeping sutyicient accounting records that disclosc with r¢asonable accuraLy at any time the finanLial position of the tharity and enable them to ensure that the accounts comply with the Charitie8 Act 2011 as amended by the Charities Act 2022. the Charity (Accounts and Reports) Regulations and th¢ provisions of the tst deed. They are also responsible for safeguaTding the assets of the charkty and hence for taking Teasonabl¢ steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for Ihe mainlenance inlcgrity of the charity and f]nan¢ial infornalion included on the charity's website in a¢cordanc¢ with legislation in the United Kingdom governing th¢ preparation and dissemination of financial statements. Trustee8 Dr Joanna Goodman Mrs Carolyn Thomas-coxhead Mr Tim SheIff Mr Neil King Miss Isabel Nisbet Dr R¢bc¢ca Conway Dr NiLola Crobsl¢y Miss Janct Crook Mr Robert Hunter Mr lan Gunn Dr David Jenkins-Handy Mrs Sharon Ward Dame Kathryn August (Resigned 31 October 2024) (Resigned 31 October 2024 (Resigned 31 O¢lober 2024) (Rcsigincd 23 OLtober 2024) (Appotnted 30 October 2024) (Appointed 30 October 2,024) (Resigned 23 October 2024) (Appointed l January 2025) Key Management PersoDllel Mr Michael Wa]ker Prof Stuart Shaw Mrs Ali.%on Mccree Mr Khalil Akbar Mrs MirAnda Crncknell-Burt President Chair Direclor Director Bookkeeper (Restgned 20 December 2024) (Appointed 2 August 2025) The ChaTity is Tequired to have an Independent Examination in accordance with the provisions in the Charities Act 2011 as amended by the Charities Act 2022. Jwies Birch FCA olDickinson4 Chartered A¢countaThts. was appointed Independent Examiner. By Order of the Board.. 13 January 2026 Date Prof Stuart Shaw Chairman Pa%e 3
THE CHèUiTEI REI D INSTITUTE OF EDUCATIONAL ASSESSORS Iii(lepelldeiit Examiner's Report to the Trustees of The Chartered lllstitute of Educational Assessors for the year ended 31 March 2025 I Irport to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2025. Responsibilities and basi5 of report The Trustees are responsible for preparing the Report and the accounts in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice). HavÈng satisfied myself that the accounts of the Charity are not required to be audited for this yeai- and are eligible foi. independent examination, I report in respect of my examination of your charity's accounts a5 carried out under Section 145 of charitie5 Act 2011 'Ihc 201 l Act"). In carying out my examination. I have followed the Directions given by the Charity Cotnmission (under Section 145(5)(b) ot the 2011 Act). Independent examiner's statement I have completed my examination. I confrn that no material matters bave come to my attention which give Tne cause to believe that: Accounting records were not kept in accordance with the Charities Act 201 l as amended by the Charittes Act 2022. 01. The accounts do not accord with such records. or The accounts do not comply with relevant accounting requireEThents otber thatL the accounts give a 'true and fair, view which is not a matter considered as part of an independent examiThatioll- or I'he accounts have not been prepared in accordance with the charities SORP (FRSI 02). I have no concern5 and have cotne 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. James Bireh FCA Dickinsons Chartered Accountants Bi'andon House 90 The Broadway First Floor Che5ham Buckinghamshire Date.. IJ OL Page.. 4
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Statement of Financial Activities
for the year ended 31 March 2025
| Incoming resources from: Notes Charitable activities 2 Investment income 3 Total Incoming Resources Resources expended from: Raising funds 4 Charitable activities 5 Total resources expended Net movements in funds 9 Total Surplus at 1 April 2024 Total Surplus at 31 March 2025 |
2025 Unrestricted Funds £ 73,293 1,027 74,320 (69,121) (10,138) (79,259) (4,939) 37,728 32,789 |
2025 Total Funds £ 73,293 1,027 74,320 (69,121) (10,138) (79,259) (4,939) 37,728 32,789 |
2024 Unrestricted Funds £ 78,169 938 79,107 (66,698) (17,581) (84,279) (5,172) 42,900 37,728 |
2024 Total Funds £ 78,169 938 |
|---|---|---|---|---|
| 79,107 | ||||
| (66,698) (17,581) |
||||
| (84,279) | ||||
| (5,172) 42,900 |
||||
| 37,728 |
The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations.
The notes on pages 7 to 9 form part of these accounts.
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THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS Charlty Number: 1122014 Balance Sheet as at 31 March 2025 Notes 2025 2024 Current A8$¢ts Debtors Cash at bank and in hand 498 61.990 455 52,871 62,488 53.326 Credltors: Amounts falling due within one year {29,699) (15,598) Net Current A$ts 32.789 37.728 Total Assets Less Current Llabilltles 32,789 37.728 Funds of the Charlty Unrestricted Income Funds 32,789 37.728 Total Charlty Funds 32,789 37.728 The financial ststements were approved by the Board on 13 January 2026 were signed on its behalf by: Prof Stuart Shaw Trn8tee The notes on pages 7 to 9forniparl ofthese accounts.
THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2025
1 Principal Accounting Policies
Charity Information
The Chartered Institute of Educational Assessors is a charity registered in England and Wales. The principal address is at The University of Hertfordshire, The School of Education, Hatfield, AL10 9AB.
Basis 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 sufficient funds to cover future operating costs.
Accounting Convention
The accounts have been prepared under the historical cost convention, the Statement of Recommended Practice accounting and Reporting by Charities in accordance with; the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 as amended by the Charities Act 2022. The accounts include the results of the charity’s operations which are described in the Trustees’ Annual Report.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts 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 the CIEA and comprises of membership subscriptions, training and conference income agreed under a service agreement, administered by the University of Hertfordshire, received in the ordinary course of activities.
Resources 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 costs cannot be directly attributed to specific headings they have been allocated to activities on a basis consistent with the use of resources. Expenditure is inclusive of VAT which 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 Financial Assets
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 measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic Financial Liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Unrestricted Funds
Unrestricted funds are those which 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 designated for other purposes.
Restricted 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.
Taxation
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. Irrecoverable VAT is included in the cost of those items to which it relates.
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THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2025
2 Incoming Resources
| Income from service agreement Membership subscriptions Training and project income 3 Investment Income Bank interest received 4 Expenditure on Raising Funds Training costs University of Hertfordshire support costs Advertising Other Training Costs 5 Expenditure on Charitable Activities Computer costs Trustee travel and subsistence Legal and Professional fees Bank charges Insurance Sundry expenses Accountancy fees Bookkeeping charges Rent |
Total 2025 £ 12,000 23,765 37,528 _ 73,293 _ Total 2025 £ 1,027 _ Total 2025 £ 37,528 23,765 28 7,800 _ 69,121 _ Total 2025 £ 305 2,301 - 94 807 564 3900 1,608 559 _ 10,138 |
Total 2024 £ 12,000 26,005 40,164 _ 78,169 _ Total 2024 £ 938 _ Total 2024 £ 40,164 26,505 29 - _ 66,698 _ Total 2024 £ 269 2,222 8,500 99 764 279 3,840 1,608 - _ 17,581 |
|---|---|---|
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THE CHARTERED INSTITUTE OF EDUCATIONAL ASSESSORS
Notes forming part of the Accounts
for the year ended 31 March 2025
6 Employees
During the year there were no employees or employee earnings (2024: None).
No payments were made to the Trustees of the charity. There was no remuneration paid to key management personnel.
7 Debtors
| Trade debtors Prepayments and accrued income 8 Creditors: Amounts falling due within one year Other creditors Accruals |
2025 £ 70 428 _ 498 _ 2025 £ 25,739 3,960 _ 29,699 |
2024 £ 72 383 _ 455 |
|---|---|---|
| _ 2024 £ 11,758 3,840 _ 15,598 |
The charity has no deferred income on the basis all membership subscriptions are administered and managed by the University of Hertfordshire.
9 Unrestricted Funds
| Surplus as at 1 April 2024 Deficit for the financial year Surplus as at 31 March 2025 |
£ 37,728 (4,939) _ 32,789 |
|---|---|
10 Control
The CIEA has been controlled throughout the year by the Trustees as identified in the Trustees’ Report on page 1 of these accounts.
11 Related Party Transactions
In May 2021, the charity entered into a service agreement with the University of Hertfordshire. The agreement provides that all membership and conference income of the charity is administered by 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 £23,765 (2024: £26,005), service fees received during the period amounted to £12,000 (2024: £12,000). Membership costs incurred amounted to £23,765 (2024: £26,505). The balance owed to the University of Hertfordshire as at 31 March 2024 amounted to £3,029 (2024: £8,617).
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