INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022 Charity No. 1124789 FAWCETh & CO IACCOUNTANTSI LIMITED BRUNSWICK HOUSE 86188 CARHOLME ROAD LINCOLN LNI ISP INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022 Contents PAGE Legal and Administrative Information Trustee's Report Independent Examiners Report Statement of Financial Activities io Balance Sheet li Notes to the Accounts 12-13 INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM YEAR ENDED 31st DECEMBER 2022 Legal and Administrative Information Trustees: Leigh Richards (resigned 2nd September 20221 Emma Wilson James Acott Christopher Ward Director of Administration- Paola Ponticelli (appointed January 20221 Charity Number: 1124789 Charity's Principal Address: Prometheus Forensic Services Unit8 Bulrushes Business Park East Grinstead RH19 4LZ Bankers: UnityTrust Bank PO Box 7193 Planetary Road Willenhall WVI 9DG Independent Examiners: Fawcett & Co (Accountants) Limited Brunswick House 86188 Carholme Road Lincoln LNI ISP INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM TRUSTEE'S REPORT FOR THE YEAR ENDED 31st DECEMBER 2022 The Trustees present their report together with the financial statements for the charity for the year ended 31st December 2022.The financial statements have been prepared in accordance with the accounting policies set out on page 12 and comply with the charity's trust deed, the Charities Act 2011 and the Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard 102- the Financial Reporting Standard applicable within the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practicel. Constitution, objects and policies The International Association of Arson Investigators United KinEdom operates as the UK Association of Fire Investigators IUK-AFII. In accordance with our Constitution which is publicly available on the associations, website, the objectives are= The preservation of life and property and prevention of crime for the public benefit in particular by.. al Developing and maintaining good practice in the investigation of fire and arson by ensuring the highest professional standard of competence, bl Developing technical knowledge in fire and arson investigation techniques and procedures and making that knowledge available to professionals, service providers and the public. The association's objectives are achieved by organising tested training events, the promotion of professional qualification, professional membership and the maintenance of an historic product recall database Iwhich is available to the general publicl. Several policies have been complied with which include a standard operating procedure ISOPI for the membership sub-committee and data protection guidance for the board. Trustees The Trustees named on page 3 have served in the year. Developments, activities and achievements and future developments The UK-AFI holds two training events every year. In 2022 the AGM was held online in January but the annual training conference IATCI was postponed to may due to covid. The second, the summer training conference ISTCI was held online in September. We continue to produce two journals every year to provide information and knowledge between the conferences. Future developments include the promotion of the professional qualifications (Certified Fire Investigator etcl, maintenance of members CPD via the member portal on the website, at least monthly emails to the membership to ensure good and timely communication with the members, use of Social media to ra15e the profile of the association and communicate with members. Events/Activities AGM in January 2022 was held online. Annual training conference in May 2022 was held in Newcastle and was attended by approximately 110 delegates from the UK, USA and Europe. The summer Training conference in September 2022 was held online with approximately 111 delegates. INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM TRUSTEE'S REPORT FOR THE YEAR ENDED 31st DECEMBER 2022 Ictdl Flnanclal Revlew The Charity with the support of it's donors, staff and volunteers generated incoming resources of £84194. Total resources expended were £48754. This has resulted in a net surplus which has been added to reserves brought forward. Rlsk Management The Trustees have conducted a review of the major risks to which the charity Is exposed. The recoding of risks has been established, the information is incorporated into the recorded minutes of the Executive and Board meetings, the information is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions. Procedures are in place to ensure compliance with health and safety of staff. volunteers, Clients and visitors. Reserves Policv The Association is a small charity with a stable pattern of receipts and payments. In normal circumstances, it is considered that the Association has no reason to hold reserves in large amounts. New capital or revenue projects are only approved and supported financially by the Association, when revenue is already in place within its funds where pledged support has been received in writing. The Association funds will not be allowed to be into deficit. INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM TRUSTEE'S REPORT FOR THE YEAR ENDED 315t DECEMBER 2022 Ictdl Responslbllltles of the Trustees Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and if its incoming resources and application of resources, including income and expenditure for the financial year. In preparing those financial statements, the Trustees should follow the best practice and: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent- state whether applicable U.K accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will contir)ue on that basis. The Charity Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approval Thi5 report was approved by the Trustees on 12023 and signed on their behalf. James Acott INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM INOEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM We report on the accounts of the International Association of Arson Investigators United Kingdom for the year ended 31" December 2022 which are set out on pages 10 to 13. Respective responsibilities of Trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under Section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is our responsibility to.. examine the accounts under Section 145 of the 2011 Act,. follow the procedures laid down in the General Directions given by the Charity Commission undersection 14515llbl of the 2011 Act and,. state whether particular matters have come to our attention. Basis of the Independent examiner's statement Our examinatiorb was carried out in accordance with the General Directions given by the Charity Commission. An examination incudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion is given as to whether the accounts present a 'tiue and fair, view and the report is limited to those mattels set out in the statement on page 9. INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM INOEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM Independent examiner's ststement In connection with our examination, no matter has come to our attention.. 111 which gives us reasonable cause to believe that, in any material respect, the requirements.. to keep accounting records in accordance with Section 130 of 2011 Act and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met,. or 121 to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Fawcett & Co (Accountants) Limited Brunswick House 86188 Carholme Road Lincoln LNI ISP Dated.. /2023 INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022 Income Notes General Fund 2022 2021 Membership and Conferences Sponsorship Other 78037 78037 49902 1500 816 52218 6157 84194 6157 84194 Expenditure Activities 48754 48754 48754 48754 17742 17742 NET INCOME EXPENDITURE 35440 35440 34476 Total funds brought forward on I" january 2022 92886 92886 58410 TOTAL FUNDS CARRIED FORWARD 128326 128326 92886 -io- INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM BALANCE SHEET AS AT 31st DECEMBER 2022 Notes 2022 2021 Debtors 12423 13312 Cash at bank in Hand 116983 80329 Creditors: Amount falling due within one year 110801 Net Assets 128326 92886 Unrestrirted General Funds 128326 92886 Approved by the Trustees on and signed on their behalf Emma Wilson- TRUSTEE 'Gkl James Acott Date.. 12023 -li- INTERNATIONALASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM Notes to the Accounts for the year ended 31st December 2022 I. BASIS OF PREPARATION 1.1 Basis of Accounting These accounts have been prepared on the basis of historic c05t in accordance with.. Accounting and Reporting by Charities- Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U.K and Republic of Ireland IFRS 1021 and Charities Act 2011. 2. FUND ACCOUNTING Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds are Unrestricted funds which the Trustees have decided at their discretion to set aside for specific purposes. 3. ACCOUNTING POLICIES Income 3.1 Income Recognitlon These are included in the Statement of Financial Activities ISOFAI when: the charity becomes entitled to the resources,. and the Trustees are virtually certain they will receive the resources: and the monetary value can be measured with sufficient reliability. Payments for deposit for Annual Training Conference are included in training costs in the year they are made. 3.2 Sponsorship Sponsorship is only included in the SOFA when the charity has unconditional entitlement to the resources. EXPENDITURE 3.3 Expenditure RetOEnition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out iesources. -12- INTERNATIONAL ASSOCIATION OF ARSON INVESTIGATORS UNITED KINGDOM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31" DECEMBER 2022 4. EXPENDITURE General Funds 2022 2021 Activities Administration Bank Charges Computer Costs Accountancy Other Expenses 9623 668 2996 1080 34387 48754 9623 668 2996 1080 34387 48754 11358 527 2535 755 2567 17742 5. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS An agreement existed between the charity and Paola Ponticelli for administration duties to be carried out by her. During the year a total amount of £222012021 £NILI was paid to her. The Trustees did not receive any remuneration in their roles as Trustees. CASH AT BANK AND IN HAND 2022 2021 Cast at Bank 116983 80329 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 1080 755 -13- International Association of Arson Investigators United Kingdom report and financial statements for the year ended 31 December 2022. Final Audit Report 2023-10-31 Creal&J'. 2023-10-30 By.. Fawcetl & Co 1d0cuments@faw￿lt8nd¢o.C0.ukl Status.. Sign8d Transaction ID". CWCHBCA4BAATwP2agiizJYA-IqCD5E12TwCZDclRo74 "International Association of Arson Investigators United Kingdom report and financial statements for the year ended 31 December 2022." 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Document emailed to james.acott@uk-afi.org for signature 2023-1￿1 - 09..30..45 GMT Email viewed by james.acort@uk-afi.org 2023-10-31- 14'.56'.53 GMT Signerjames.acott@uk-afi.org entered name at signing as James Acott 2023-1(F31 14..57..36 GMT Document e-signed by James Acoll (iames.acott@uk-afi.orgl Signature Dal8.' 2023-10-31- 14'.57".38 GMT- Time Sourc£". S&N8r . DocLJment emailed to emma.wilson@uk-afi.org for signature 2023-10-31 14..57..39 GMT Email viewed by emma.wilson@uk-afi.org 2023-1041- 15..45..15 GMT Signer 8mma.wilson@uk-afi.org entered name at signing as Emma Wilson 2023-10-31 15'.46.'01 GMT Document e-signed by Emma Wilson lemma.wilson@uk-afi.orgl Signature Date.. 202>10-31- 15..46..03 GMT- Tirne sour￿.. server Agreement completed. 2023-1041 15."46".03 GMT