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2025-03-31-accounts

Charity no. 1124789

International Association of Arson Investigators United Kingdom Report and Unaudited Financial Statements 31 March 2025

International Association of Arson Investigators United Kingdom

Reference and administrative details

For theperiod ended 31 March 2025
Charity number 1124789
Registered office PO Box 365
address Alton
GU34 9LW
Trustees The trustees who served during the year and up to the date of this report
were as follows:
James Acott
Richard Hagger
Claire Mansi appointed 27 January 2025
David Schudel
Bankers Unity Trust Bank
PO Box 7193
Planetary Road
Willenhall
WV1 9DG
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

International Association of Arson Investigators United Kingdom

Report of the trustees

For the year ended 31 March 2025

The Trustees present their report together with the financial statements for the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with accounting policies set out on pages 10 and 11 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 Practice).

Constitution, objectives and policies

International Association of Arson Investigators, United Kingdom operates as the UK Association of Fire Investigators (UK-AFI).

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:

The association’s objectives are achieved by organising tested training events, the promotion of professional qualification, professional membership and recognition for third party training events through a CPD Accredited Activity programme.

Several policies have been compiled with which include standard operating procedures (SOPS) for the membership sub-committee and data protection guidance for the board.

Structure, governance and management

The trustees named on page 1 have served in the year.

As referenced in our constitution:

The UK-AFI management structure includes:

The Executive Team: The executive team of the Association shall be comprised of; President, 1st Vice-President, 2nd Vice President and the immediate past-President.

The Board of Directors: The board shall consist of the Executive Team, the Director of Administration and seven Directors. Past-Presidents will be ex-officio members of the Board.

Board of Directors positions will hold office for a three-year period and cannot hold more than two terms of office; they are elected by the membership in line with governance and the association’s constitution. The roles within the Executive team are also directly elected by the membership, voting takes place each year to elect a new 2nd Vice President in line with governance and the associations constitution. Roles within the Executive Team are successional, with the 2nd Vice President progressing to 1st Vice President, President and Immediate Past-President, during each AGM within the proceeding four-year period.

2

International Association of Arson Investigators United Kingdom

Report of the trustees

For the year ended 31 March 2025

Public benefit

The trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit, 'Charities and Public Benefit'. The board are mindful of this guidance in setting the objectives for the association.

Development, activities and achievements and future developments.

The UK-AFI holds two training conferences every year. We continue to produce two printed journals every year, and issue regular electronic newsletters to subscribed members to provide information and knowledge between conferences.

The UK-AFI was approved by the Commissioners for HM Revenue and Customs for inclusion within the HMRC list of Approved Professional Organisations and Leaned Societies under Section 344 of the Income Tax (Earnings and Pensions) Act 2003 with effect from 6 April 2023.

Membership

As of April 2025, the UK-AFI has an active membership with 600 members across both public and private sectors. Membership is predominantly UK based but with several members from across Europe, America and Australasia.

Events and Activities

The Summer Training Conference (STC) in July 2024 was held in Nottingham, with over 100 delegates from the UK and Europe, participating in interactive workshop training sessions covering topics including Fire Scene Photography, Photo-ionisation Detectors, Animal Forensics, Acoustic Soot Agglomeration on Smoke Alarm sounders and Evidence Recovery.

The Annual Training Conference (ATC) in January 2025 was held in Liverpool, with 170 delegates participating in two days of presentation lectures with speakers from across the UK and Europe.

Several members from UK-AFI attended the International Association of Arson Investigation (IAAI), International Training Conference (ITC) in Las Vegas, Nevada, US in April 2024 attending training sessions and networking with over 900 fire investigation delegates from across the world. Two UKAFI members received financial assistance from the UK-AFI to attend this training event (further details listed below). UK-AFI President Hancock and Past Presidents Acott and Wilson (ITC attendance approved and deferred from previous financial years) attended actively representing the UK-AFI in IAAI Committee meets, covering Chapters Officers, IAAI Certifications, IAAI Membership and International ‘Offshore’ Chapters. This led to the dissemination of information for the benefit of the UK-AFI and its members.

The UK-AFI continues to work with the international fire investigation community for the benefit of our members, during this financial year UK-AFI 2nd Vice President C.Mansi has also held elected positions within the IAAI Board of Directors and European Association of Fire Investigators (E-AFI).

Future events

The UK-AFI is working on continuing our training programme, with the Summer Training Conference in Southampton in June 2025, and our 2-day Annual Training Conference in January 2026 will be heading to York. Planning is underway for sourcing suitable venues for Summer Training Conference 2026 and the 2027 Annual Training Conference.

3

International Association of Arson Investigators United Kingdom

Report of the trustees

For the year ended 31 March 2025

Bursaries and grants

The UK-AFI has developed the following bursaries and grants for the purposes of conducting research and the development of academic and professional development programs for UK-AFI members.

Research bursary

The Research and Academic Development Grant Program was developed to provide UK-AFI members with financial assistance, up to a maximum value of £2,000 per annum, in support of research and study of fire investigation related work or projects.

The UK-AFI Research and Academic Development Grant Program is designed to support the development of UK-AFI members by providing financial support to professionals for the purpose of encouraging testing and research in subject areas germane to the field of fire investigation. For further details on eligibility requirements are available on our website.

No applications for this bursary were received during this financial year.

UK-AFI Members – Certified Fire Investigator (IAAI-CFI®)/ Fire Investigation Technician (IAAI-FIT®)

Support Scheme

The IAAI-CFI/FIT Support Scheme is designed to support the development of UK-AFI members by providing financial support to professionals who are members of the UK-AFI and IAAI for the purpose of increasing their knowledge and understanding of Fire Investigation.

The UK-AFI Members IAAI-CFI/FIT Support Scheme is also aimed at promoting the credibility and value of Internationally recognised professional certification and programs here in the United Kingdom. For further details on eligibility requirements are available on our website.

One UK-AFI Member applied for this bursary during this financial year and received funding totalling £165 following achievement of the IAAI – Certified Fire Investigator certification.

UK-AFI International Training Conference (ITC) Attendance Grant

The UK-AFI aims to provide one member per year with financial assistance, covering the conference and hotel fee of the IAAI International Training Conference (ITC), to support the training of our members beyond that supplied within the UK. The UK-AFI ITC attendance grant is not designed to cover all of the costs of attendance, but rather to offset specific costs, which would afford applicants a greater opportunity to attending the ITC. This grant supports the training and development of its members to increase their professional knowledge. For further details on eligibility requirements are available on our website. The annual cost of this Grant is approximately £1,200.

In January 2025 – one applicant was randomly drawn from eligible applications and was awarded the ITC Attendance Grant, to attend the IAAI 76th ITC Conference, in Atlantic City, New Jersey in April 2025. Due to work commitments the Grant Winner formerly requested to defer their grant for one year, this was approved by the UK-AFI Board.

Both the 2023 & 2024 ITC Attendance Grant winners, attended the IAAI 75th ITC Conference, in Las Vegas, Nevada in April 2024 where they represented the UK-AFI and their organisations. The total funding awarded under this grant was £1,934.

4

International Association of Arson Investigators United Kingdom

Report of the trustees

For the year ended 31 March 2025

Financial review

The Charity with the support of it’s donors, staff and volunteers generated incoming resources from charitable activties of £99,456. Income from other trading activities including event sponsorship and merchandise sales was £3,725. Total income was £103,462. Total resources expended were £89,903.

Due to changes in the Financial year end, the current year figures represent a 12-month period whereas the previous financial period which a 15 -month period. The drop in income and expenditure in the year compared to the prior period reflects the fact that due to being a longer period, the prior period included the income and associated costs for 3 conferences, compared to only 2 in the current year.

Reserves policy

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 enter into deficit.

The total funds of the charity as at the year end date were £103,714 of which £93,056 were unrestricted general funds and £10,658 were designated funds.

Unrestricted free reserves (general funds) held at 31 March 2025 were £93,056, which represents around 12 months' expenditure. The trustees consider this to be an appropriate level of reserves for the moment, and are in the process of developing a more detailed reserves policy.

Risk 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.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with 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).

5

International Association of Arson Investigators United Kingdom

Report of the trustees

For the year ended 31 March 2025

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. 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.

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

The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 26 January 2026 and signed on their behalf by

Richard Hagger - Trustee

6

Independent examiner's report

To the trustees of

International Association of Arson Investigators United Kingdom

I report to the trustees on my examination of the accounts of International Association of Arson Investigators United Kingdom (the charity) for the period ended 31 March 2025, which are set out on pages 8 to 16.

Responsibilities and basis of report

As trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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

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

Dougal Howard

Date: 26 January 2026 Dougal Howard ACA Member of the ICAEW Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

7

International Association of Arson Investigators United Kingdom

Statement of financial activities

For the period ended 31 March 2025

Note
Income from:
Charitable activities
2
Other trading activities
3
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
4
Net income / (expenditure)
and net movement in funds
5
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12 months to
2025
Total
£
99,456
3,725
281
103,462
89,903
89,903
13,559
90,155
103,714
15 months to
2024
Total
£
148,918
11,813
377
161,108
165,652
165,652
(4,544)
94,699
90,155

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 13 to the accounts. All income and expenditure for the current and prior period relate to unrestricted funds.

8

International Association of Arson Investigators United Kingdom

Balance sheet

As at 31 March 2025

Note
Current assets
Stock
8
Debtors
9
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
10
Net current assets
Net assets
12
Funds
13
Unrestricted funds
Designated funds
General funds
Total charity funds
12
£
2,794
21,858
93,963
118,615
(14,901)
months to15 months to
31 Mar
31 Mar
2025
2024
£
£
-
9,349
82,542
91,891
(1,736)
103,714
90,155
103,714
90,155
10,658
10,377
93,056
79,778
103,714
90,155
months to15 months to
31 Mar
31 Mar
2025
2024
£
£
-
9,349
82,542
91,891
(1,736)
103,714
90,155
103,714
90,155
10,658
10,377
93,056
79,778
103,714
90,155
91,891
(1,736)
90,155
90,155
10,377
79,778
90,155

Approved by the trustees on 26 January 2026 and signed on their behalf by

Richard Hagger - Trustee

9

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies a) General information and basis of preparation

International Association of Arson Investigators United Kingdom is an unincorporated charity registered in England and Wales. The registered office address is PO Box 365, Alton, GU34 9LW.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

International Association of Arson Investigators United Kingdom meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted general funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

10

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to charitable activities, on the basis that the charity does not undertake direct fundraising activity.

h) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

i) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

j) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

k) Financial instruments

The trust 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 with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

l) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

11

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

2.
Income from charitable activities
12 months to
2025
Total
£
Membership income
28,913
Training and conferences
69,343
Other income
1,200
Total income from charitable activities
99,456
3.
Income from other trading activities
12 months to
2025
Total
£
Sponsorship
2,925
Merchandise sales
800
Total income from other trading activities
3,725
15 months to
2024
Total
£
44,988
100,257
3,673
148,918
15 months to
2024
Total
£
10,869
944
11,813

12

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

4. Total expenditure

Total expenditure
Charitable
activities
£
Administration
-
Bank charges
-
Computer costs
6,815
Accountancy
-
Publications and conferences
65,382
Travel and accommodation
-
Training
165
Professional fees
-
Sub-total
72,362
17,541
Total expenditure
89,903
Total governance costs were £1,800 (2024: £1,680).
Allocation of support and
governance costs
Support and
governance
costs
£
2,605
1,145
3,522
2,100
-
4,999
-
3,170
17,541
(17,541)
-
12 months to
2025 total
£
2,605
1,145
10,337
2,100
65,382
4,999
165
3,170
89,903
-
89,903

Prior period comparative

Prior period comparative
Administration
Bank charges
Computer costs
Accountancy
Publications and conferences
Travel and accommodation
Training
Professional fees
Sub-total
Total expenditure
Allocation of support and
governance costs
Charitable
activities
£
-
-
7,757
-
109,234
-
16,811
-
133,802
31,850
165,652
Support and
governance
costs
£
7,493
1,157
3,834
2,149
-
11,081
-
6,136
31,850
(31,850)
-
15 months to
2024 total
£
7,493
1,157
11,591
2,149
109,234
11,081
16,811
6,136
165,652
-
165,652

13

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

5. Net movement in funds

Net movement in funds
This is stated after charging: 12 months to 15 months to
2025 2024
£ £
Trustees' remuneration (note 14) 1,357 Nil
Trustees' reimbursed expenses 3,331 13,035
Independent examiner's remuneration:
Independent examination (excluding VAT) 1,800 1,400

Trustees' reimbursed expenses relate to travel expenses for trustees to travel to board meetings and conferences. In the prior year the expenses also included an amount of £7,955 for 3 trustees to attend an international conference on behalf of UK-AFI. There was no similar expenditure in 2025.

6. Staff costs and numbers

The charity has no employed staff.

The key management personnel of the charity comprise the trustees, who are not remunerated for their role, one trustee received remuneration for specific services provided (note 14).

7. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

8. Stock

Merchandise
Debtors
Trade debtors
Prepayments
2025
£
2,794
31 Mar
2025
£
10,330
11,528
21,858
2024
£
-
31 Mar
2024
£
9,349
-
9,349

9. Debtors

14

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

10. Creditors: amounts falling due within 1 year

Trade creditors
Accruals
11. Deferred income
At 1 April 2024
Deferred during the year
Released during the year
At 31 March 2025
31 Mar
2025
£
12,360
2,541
14,901
31 Mar
2025
£
-
-
-
-
31 Mar
2024
£
56
1,680
1,736
31 Mar
2024
£
42,815
-
(42,815)
-

Deferred income in the prior year relates to Annual Training Conference income received in advance.

12. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2025
Prior period comparative
Current assets
Current liabilities
Net assets at 31 March 2024
£
10,658
-
10,658
£
10,377
-
10,377
Designated
funds
Designated
funds
£
107,957
(14,901)
93,056
£
81,514
(1,736)
79,778
General
funds
General
funds
Total
funds
£
118,615
(14,901)
103,714
Total
funds
£
91,891
(1,736)
90,155

15

International Association of Arson Investigators United Kingdom

Notes to the financial statements

For the year ended 31 March 2025

13. Movements in funds

Designated funds:
Bursary fund
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
At 1 April
2024
£
10,377
10,377
79,778
90,155
90,155
Income
£
281
281
103,181
103,462
103,462
£
-
-
(89,903)
(89,903)
(89,903)
Expenditure
£
10,658
At 31 March
2025
10,658
93,056
103,714
103,714

Purposes of designated funds

Bursary fund This is funding for the Research Bursary Grant. There were no applications received for this bursary during the financial period.

Designated funds:
Bursary fund
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
Prior period comparative
At 1
January
2023
£
10,000
10,000
84,699
94,699
94,699
Income
£
377
377
160,731
161,108
161,108
£
-
-
(165,652)
(165,652)
(165,652)
Expenditure
£
10,377
At 31 March
2024
10,377
79,778
90,155
90,155

14. Related party transactions

During the year, one trustee, James Acott, invoiced the charity a total of £1,357 (2024: £nil) for administration services provided. These payments are permitted within the charity's Memorandum and Association.

16