REGISTERED COMPANY NUMBER: 07930551 (England and Wales) REGISTERED CHARITY NUMBER: 1146192
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
FOR
THE NOISE ABATEMENT SOCIETY
F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD
THE NOISE ABATEMENT SOCIETY
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 16 |
THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The major objective of The Noise Abatement Society (NAS) for over 60 years, established in 1959, has been and remains to find solutions to reduce unnecessary noise and to raise awareness of the destructive nature of noise pollution which profoundly affects public health, wellbeing, productivity and quality of life. A further aim is to share a better understanding of what sound is, what it does to us and how we can solve noise problems and improve sound environments and soundscapes in a pragmatic and sustainable way.
This is achieved through providing both short and long-term practical solutions; research; campaigning; education; liaising and working with local and national policy makers, citizens, other charitable bodies, academia, standards institutions and industry; and providing the UK's only dedicated free noise help line to inform and raise awareness of the public on noise problems and solutions.
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in the planning of future activities.
The trustees believe that their report sets this out.
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THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2021
ACHIEVEMENT AND PERFORMANCE Charitable activities Charitable Activities 2020/21
NAS free Noise Helpline - The NAS national noise helpline continues to receive thousands of enquires each year from the public, media, and those needing support to find solutions to the blight of noise pollution. Many members of the public are seriously affected by the impact of excessive noise on their lives which is mainly associated with neighbour/neighbourhood activity. As testament to this fact NAS is regularly called upon to provide media commentary regarding the adverse effects of noise pollution on public health, wellbeing, and amenity.Call data is used to support evidence of noise disturbance for NAS campaign purposes, and sponsorship is continually being sought to support the cost and possible expans ion of this valuable service.
Love Your Ears (TM) - NAS' schools programme continues to be championed in Sussex. Data collected by the NAS shows, in line with findings from the World Health Organization and the NHS, the desperate need for educating young people to help them reduce the time and level of listening to their music devices to prevent premature hearing loss. Also included in the programme is an empowerment piece to encourage students to take a break and turn off their devices occasionally, giving them a sense of control over their vulnerable exposure to the 'noise' of all social media platforms which can lead to m ental health problems.
NAS is a founding member of the UK Hearing Conservation Association (HCA) alongside many prominent leading organisations including Casella, Ecophon, the British Safety Council, the Institute of Acoustics and the British Tinnitus Association. The aim of the HCA is to prevent damage to hearing health and other noise related health conditions through practical, evidenced and cost-effective communications and solutions. The HCA provides a unique platform to help support and raise awareness of NAS' Love Your Ears training programme.
NAS is continuing to look for sponsorship for its important Love Your EarsTM programme.
Silent Approach (TM) - Interest continues to be shown for the NAS Retiming programme to enable the sustainable expansion of delivery hours without noise disturbance. Support for this programme is still given through the Freight in the City annual exhibition of quiet vehicles and equipment under the general banner title of 'Quiet, Safe, Clean Delivery'.
Transport for London's website shows NAS at the heart of their Retiming Deliveries scheme for which NAS provided support since 2013. The transportation policies of both Mayors Johnson and Khan have referred to the importance of quiet deliveries.
London Councils, which represent London's 32 borough councils and the City of London, continue to review the London Lorry Control Scheme to consider potentially preferential treatment for quiet(er) logistics operators. They have started discussions regarding the creation of a future noise standard. If developed this could have a significant impact on the way the scheme is enforced. In October 2018 they announced their intention to engage further with the Noise Abatement Society as part of their ongoing review of the Scheme to identify the parameters of a potential standard. This programme is still ongoing, although it has been subject to delays due to COVID-19, and NAS is awaiting an update as to the next stage.
Soundscape - NAS has been a member of the International Organization for Standardization (ISO) Soundscape Standards Working Group 54 (ISO TC43/SC1/WG54) since the year of its inception in 2009. The UK is the convenor of ISO Working Group 54 on Soundscape, as a direct result of NAS' sustained soundscape engagement campaign with the UK and the international acoustics community. The UK participates in ISO Working Groups via the British Standards Institution (BSI). NAS' Managing Director Lisa Lavia is a BSI UK Expert appointed to ISO Working Group 54. Working Group 54 is currently working on Part 4 of the four-part ISO Soundscape Standards series which sets out a framework for designing soundscape solutions and interventions in the built environment.
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THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021
NAS is also a member of ISO Working Group 62, led by the UK, which is developing the world's first standard for measuring and assessing non-acoustic factors (NAFs). NAFs are known to account for at least one-third of the human perceptual response to sound in context, but until now there has been no agreed standardised method to identify, measure and assess them. NAS initiated this work in 2018 with the BSI, the UK Health Security Agency and the UK Government's Department for Environment, Food and Rural Affairs (Defra). The standard provides a necessary bridge between traditional acoustic survey methods and the ISO Soundscape Standards series by assessing additional human response information to enable a better understanding and interpretation of noise annoyance reactions in context. It will be the first acoustic standard of its kind to do so. The standard will be of benefit to industry, academia and policy makers to better evidence the human response to noise.
NAS was invited to become an observer member of the Welsh Government's Noise Regulators meeting. The meetings are convened by the Welsh Government and take place two to three times annually. The membership comprises all twenty-three local authorities in Wales. The NAS is regularly invited by the Welsh Government to present and comment on noise and soundscape matters. In December 2018 Wales became the first country to publish national soundscape planning and noise policies. At the beginning of 2020 the Welsh Government invited NAS to put forward a proposal to be an adviser on the development of their soundscape planning guidance for local authorities and practitioners. [Post-hoc note: This project was postponed due to COVID-19 and will commence in October 2021].
Following NAS' presentation on Soundscape research to the UK's leading trade body for acoustic consultants, the Association of Noise Consultants (ANC) in June 2020, the NAS has been invited to establish and advise an ANC Soundscape Working Group starting in October 2021. The aim of the working group is to develop guidance for industry to design and implement Soundscape interventions and solutions for the benefit of people, places and the environment. This focus on Soundscape is a first for the ANC and is a testament to NAS' reputation and work in this field over many years.
Future Sound Foundation - NAS established the Future Sound Foundation (FSF) programme in 2018 to offer consultancy within the guidelines of the Charity Commission to industry and the public sector. FSF addresses the misconception faced by some supporters that NAS' approach may be too prescriptive and focussed only on traditional noise abatement methods. FSF approaches problem solving from a good acoustic design and soundscape perspective while still helping NAS to fulfil its charitable remit to reduce the adverse health and wellbeing effects of noise pollution on people. Consultancy through FSF can provide NAS with another form of funding.
Through FSF, NAS is on the Advisory Board of the "Sounds in the City" collaborative project with the City of Montreal led by McGill University. The project works to improve city planning for the public benefit through urban noise management and soundscape design and interventions by connecting research and practice. NAS has also been invited to participate in two world-leading UK research bids: 1) one led by the University of Salford (as a Project Partner; decision on the bid expected in Autumn 2021) entitled "DroneNoise: Addressing Public Health and Wellbeing Harms for a Sustainable Drone Sector"; and 2) one led by the University of Surrey (as a Strategic Adviser; NAS involvement expected to commence in early-mid 2022) for a Turing Fellowship entitled "Artificial Intelligence for Sound" (also incorporating Soundscape). NAS is also the Ethics Advisor on the prestigious "Soundscape Indices" project led by University College London and funded by the European Research Council. These appointments are further recognition of the esteem and respect for NAS' pioneering work on soundscape and unique expertise working at the cutting edge of industry, policy and science.
NAS is providing in-kind support for two PhD studentships with the UK Research and Innovation Council. The first PhD is with Goldsmiths University of London, following a joint funding application initiated by NAS in 2018, for a soundscape multi-disciplinary collaborative PhD scholarship. Part of this research includes deeper analysis of the NAS led soundscape projects in Brighton, 'West Street Story' and 'West Street Tunnel' wherein NAS worked in collaboration with Brighton and Sussex Medical School, the University of Sheffield, and Brighton and Hove City Council. The second PhD studentship, started in 2018 and expected to complete at the end of 2022, is with Heriot-Watt University in Edinburgh and is investigating the role of stakeholder engagement, non-acoustic factors and perceived control in large-scale infrastructure projects in the built environment, with a focus on aviation noise.Support for these PhDs helps to ensure that NAS will continue to be seen as credible and relevant at a time when the Soundscape industry is poised for growth in the UK and abroad. Keeping abreast of the latest research and developments is essential in order for NAS to continue to compete for funding and consultancy opportunities in the marketplace. Continuing to play a key role in the development of soundscape research and evidence also gives NAS great credibility within the acoustics industry, policy makers and the public.
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THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021
From January 2020 to present, NAS has been a member of the Institute of Acoustics Research Co-ordination Committee. The mission of the committee is to 'improve the status and awareness of acoustics research in the UK and to improve communications between researchers. The Committee meets twice a year to discuss various research matters to further the aims of sustainable acoustics, including funding bids.
The John Connell Awards - Established by NAS CE Gloria Elliott OBE in 2000, these immensely popular unique awards are the only charity-led honours to recognise innovation in the area of noise mitigation for the public benefit. The event is sponsored by industry and serves to encourage Local Authority Environmental Health teams in their endeavours to enforce noise law and reduce noise pollution for community benefit. Industry is also saluted to support excellence in quiet design technology and solutions. During the Covid pandemic, all events were cancelled at the House of Commons. However, NAS was pleased to be notified that the popular John Connell Awards could be re-booked for October 2021with the support of our host the Rt Hon Bob Stewart MP for Beckenham and industry sponsors.
Quiet Mark (TM)
In order to expand Quiet Mark's income scope with the ultimate aim of sustainably supporting the NAS, the new Acoustics Academy area of the website was established. This covers all aspects of acoustic building and construction materials. It serves to inform the architects, designers, builders as well as the DIY market to provide excellent and appropriate acoustic solutions quickly and easily and ensure that acoustic quality is never overlooked in the built environment. It is a guide to find expertly verified leading acoustic solutions to every building application area. The brainchild of Quiet Mark CEO Poppy Szkiler, daughter of NAS CEO Gloria Elliott OBE, this new arena for Quiet Mark continues to grow steadily. Its popular Podcasts produced and hosted by CMO Simon Gosling have been acknowledged as amongst the top 10 podcasts and features a variety of well-known figures in the world of sound, academia and manufacturing.
Quiet Mark regularly receives new enquiries from manufacturers around the world who wish to apply for the Quiet Mark certification for their low-noise products. Using social media platforms, Quiet Mark reaches out to support its clients in an inter-active way. This has proven to be successful, evidenced by the number of visitors to the Quiet Mark site growing rapidly year on year.
NAS is extremely grateful for the work of Quiet Mark and the company's ongoing financial support which helps ensure that NAS' important work can continue in strength.
COVID-19 Update
NAS is extremely grateful for the UK Government's furlough scheme which supported employment within the charity throughout the pandemic. It was also fortuitous that part of the conditions of furlough were that research and training could still be undertaken, on a voluntary basis, and this has been carried out to the benefit of the charity to further its aims. Ultimately, the furlough scheme has enabled the charity to retain its staff, who are expected to re-commence work with the charity in October 2021.
Conclusion
The Trustees would like to express thanks to the Chief Executive of the NAS Gloria Elliott OBE for her continued expertise and dedication, carrying out her full-time and hands-on work for the 27th consecutive year, in a voluntary capacity without remuneration.
The Directors would also like to congratulate Managing Director Lisa Lavia for her continued incredible hard work and her depth of insight and vision which she has employed to the benefit of the Society in so many directions. This formidable team are appreciated greatly for having enabled the NAS to achieve extraordinary growth in scope and credibility over several years on a very restricted budget, with minimal resources and we are extremely indebted to them both.
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THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2021
FINANCIAL REVIEW
Financial Position and Reserves Policy
The results for the year are shown on pages 8 -16.
It is the Trustees' policy to maintain adequate reserves to enable the Society to meet any unforeseen costs or cover any shortfall in expected subscriptions or other income equivalent to two months of resources expended.
The Directors are also grateful for all donations made to help the work of The Noise Abatement Society, large or small, from members of the public and corporate members.
It should be noted that the NAS' high achievement rate is delivered on a very restricted budget with minimal external support or resources.
FUTURE PLANS
The efforts of the Executive during 2020-2021, despite the unprecedented circumstances of the pandemic, have continued to be expended in forging increased links with academia, local and national government, standards and trade bodies and industry to enable the charity to increase its impact, influence, reputation and supporters through keeping at the forefront of noise and soundscape policy, research, and industry best practice to maintain and increase support for the Society and its work.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company was incorporated on 31 January 2012 and gained charitable status on 1 March 2012. The company was established to carry on the existing work of Noise Abatement Society (charity number 272040, which gained charitable status in 1976, following the establishment of the Society in 1959) with the addition of a wider environmental and societal remit, as described in its governing document: its Memorandum and Articles of Association dated 31 January 2012.
Recruitment and appointment of new trustees
The number of Directors shall be not less than three but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum.
The first Directors shall be those persons notified to Companies House as the first Directors of the Charity.
The Charity may by ordinary resolution:
-
1) Appoint a person who is willing to act to be a Director; and
-
2) Determine the rotation in which any additional Directors are to retire.
Directors
The Directors of the NAS are extremely active in their contribution to the running of the Society and they continue to generously volunteer their time to the Society. Thanks are especially due to the Chairman David Lane.
NAS Limited Board meetings did not take place due to Government Covid restrictions. However, while in-person meetings did not take place during 2020/2021, email updates have been circulated to the Trustees for review and comment to generally correspond with the timing of what would otherwise have been in-person meetings.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07930551 (England and Wales)
Registered Charity number
1146192
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THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2021
Registered office
4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE
Trustees
M D Lane Chair R Swerling C G Bennett
Independent Examiner
Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD
Executive Committee
Gloria Elliott OBE - Chief Executive Lisa Lavia MBA, PhD Candidate - Managing Director
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of The Noise Abatement Society for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 25 March 2022 and signed on its behalf by:
M D Lane - Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
Independent examiner's report to the trustees of The Noise Abatement Society ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2021.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Christopher Robert Tyler FCA DChA FCIE Institute of Chartered Accountants in England and Wales F1 CRT Limited Flat 24 Wellingtonia Court Laine Close Brighton East Sussex BN1 6TD
25 March 2022
Page 7
THE NOISE ABATEMENT SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021
| 2021 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 59,385 Charitable activities 4 Noise abatement assessment, campaigning and research activities - Investment income 3 2 Total 59,387 EXPENDITURE ON Charitable activities 5 Noise abatement assessment, campaigning and research activities 61,238 NET INCOME/(EXPENDITURE) (1,851) RECONCILIATION OF FUNDS Total funds brought forward 37,205 TOTAL FUNDS CARRIED FORWARD 35,354 |
2020 Total funds £ 37,345 30,900 34 68,279 83,734 (15,455) 52,660 37,205 |
|---|---|
The notes form part of these financial statements
Page 8
THE NOISE ABATEMENT SOCIETY (REGISTERED NUMBER: 07930551)
BALANCE SHEET
30 JUNE 2021
| 2021 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 12 379 CURRENT ASSETS Stocks 13 - Debtors 14 3,447 Cash at bank 43,768 47,215 CREDITORS Amounts falling due within one year 15 (12,240) NET CURRENT ASSETS 34,975 TOTAL ASSETS LESS CURRENT LIABILITIES 35,354 NET ASSETS 35,354 FUNDS 16 Unrestricted funds 35,354 TOTAL FUNDS 35,354 |
2020 Total funds £ 1,011 9,000 15,329 23,432 47,761 (11,567) 36,194 37,205 37,205 37,205 37,205 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 25 March 2022 and were signed on its behalf by:
M D Lane - Trustee
The notes form part of these financial statements
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THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)', Financial Reporting Standard FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The trustees/directors consider that there are no material uncertainties about the company's ability to continue as a going concern. The trustees have taken advantage of the various sources of Government support during the COVID-19 pandemic and consider that it will not have a significant impact on the company's ability to continue trading. Income from trading activities is expected to reduce due to the lockdown conditions and steps are being taken to make cost savings. The trustees regard any impact to be short term rather than affecting the company's ability to continue as a going concern. There are no material uncertainties affecting the current year's accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows :
Fixtures, fittings & equipment - 20% straight line.
Assets costing more than £500 are capitalised.
Stocks
Stock is valued at the lower of cost and net realisable value.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes. Accordingly the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to chargeable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Donations Legacies Grants Other income Consultancy fees Grants received, included in the above, are as follows: HMRC - Job Retention Scheme Grant 3. INVESTMENT INCOME Deposit account interest 4. INCOME FROM CHARITABLE ACTIVITIES Activity Noise abatement assessment, campaigning Brigade Electronics and research activities Noise abatement assessment, campaigning Rockwool UK and research activities Noise abatement assessment, campaigning Institute of Acoustics and research activities Noise abatement assessment, campaigning Rolltek International and research activities Noise abatement assessment, campaigning Anderson Acoustics and research activities Noise abatement assessment, campaigning Salamander Pumps and research activities Noise abatement assessment, campaigning VSP Evander and research activities Association of Noise Noise abatement assessment, campaigning Consultants and research activities Noise abatement assessment, campaigning RHE Global and research activities Noise abatement assessment, campaigning Arup and research activities |
2021 £ 25,072 - 29,181 133 4,999 59,385 2021 £ 29,181 2021 £ 2 2021 £ - - - - - - - - - - - |
2020 £ 20,175 8,730 7,678 211 551 |
|---|---|---|
| 37,345 | ||
| 2020 £ 7,678 |
||
| 2020 £ 34 2020 £ 4,000 6,500 4,000 950 2,500 4,000 950 2,000 4,000 2,000 |
||
| 30,900 |
continued...
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THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
| 5. | CHARITABLE ACTIVITIES COSTS | ||||
|---|---|---|---|---|---|
| Direct | Support | ||||
| Costs (see | costs (see | ||||
| note 6) | note 7) | Totals | |||
| £ | £ | £ | |||
| Noise abatement assessment, | |||||
| campaigning and research activities | 58,938 | 2,300 | 61,238 | ||
| 6. | DIRECT COSTS OF CHARITABLE ACTIVITIES | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Staff costs | 38,167 | 41,265 | |||
| Other costs | 2,161 | 27,440 | |||
| Support costs | 9,010 | 12,994 | |||
| Stock write off | 9,000 | - | |||
| Bad debt | 600 | - | |||
| 58,938 | 81,699 | ||||
| 7. | SUPPORT COSTS | ||||
| Governance | |||||
| costs | |||||
| £ | |||||
| Noise abatement assessment, campaigning | |||||
| and research activities | 2,300 | ||||
| Support costs, included in the above, are as follows: | |||||
| 2021 | 2020 | ||||
| Noise | |||||
| abatement | |||||
| assessment, | |||||
| campaigning | |||||
| and | |||||
| research | Total | ||||
| activities | activities | ||||
| £ | £ | ||||
| Bookkeeping and payroll | 950 | 685 | |||
| Independent examination | 1,350 | 1,350 | |||
| 2,300 | 2,035 |
continued...
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THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 632 | 632 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2021 nor for the year ended 30 June 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 June 2021 nor for the year ended 30 June 2020.
10. STAFF COSTS
Staff costs during the year were as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 38,196 | 38,196 |
| Social security costs | 4,055 | 4,095 |
| Pension costs | 957 | 976 |
| Online filing incentive | (3,998) | (3,000) |
The average number of employees was 1 (2020: 1).
No employee received emoluments in excess of £60,000 (2020: none).
The charity considers its key management personnel comprises the trustees. The trustees receive no employment benefits from the charity.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 37,345 |
| Charitable activities | |
| Noise abatement assessment, campaigning and | |
| research activities | 30,900 |
| Investment income | 34 |
| Total | 68,279 |
| EXPENDITURE ON | |
| Charitable activities | |
| Noise abatement assessment, campaigning and | |
| research activities | 83,734 |
continued...
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THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
| 11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|
| Unrestricted | |||
| fund | |||
| £ | |||
| NET INCOME/(EXPENDITURE) | (15,455) | ||
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 52,660 | ||
| TOTAL FUNDS CARRIED FORWARD | 37,205 | ||
| 12. | TANGIBLE FIXED ASSETS | ||
| Fixtures | |||
| and | |||
| fittings | |||
| £ | |||
| COST | |||
| At 1 July 2020 and 30 June 2021 | 15,744 | ||
| DEPRECIATION | |||
| At 1 July 2020 | 14,733 | ||
| Charge for year | 632 | ||
| At 30 June 2021 | 15,365 | ||
| NET BOOK VALUE | |||
| At 30 June 2021 | 379 | ||
| At 30 June 2020 | 1,011 | ||
| 13. | STOCKS | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Stocks | - | 9,000 | |
| 14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Trade debtors | - | 10,400 | |
| Other debtors | 2,422 | 3,091 | |
| VAT | 694 | 1,186 | |
| Prepayments | 331 | 652 | |
| 3,447 | 15,329 |
continued...
Page 14
THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Trade creditors Social security and other taxes Other creditors Accrued expenses |
2021 £ 193 522 10,275 1,250 12,240 |
2020 £ - - 10,275 1,292 |
| 11,567 |
16. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1.7.20 | in funds | 30.6.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 37,205 | (1,851) | 35,354 |
| TOTAL FUNDS | 37,205 | (1,851) | 35,354 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,387 | (61,238) | (1,851) |
| TOTAL FUNDS | 59,387 | (61,238) | (1,851) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.7.19 | in funds | 30.6.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 52,660 | (15,455) | 37,205 |
| TOTAL FUNDS | 52,660 | (15,455) | 37,205 |
continued...
Page 15
THE NOISE ABATEMENT SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 68,279 | (83,734) | (15,455) |
| TOTAL FUNDS | 68,279 | (83,734) | (15,455) |
17. RELATED PARTY DISCLOSURES
The charity operates from a property owned by Gloria Elliott (Chief Executive) who has not charged rent during this period.
18. STATUTORY INFORMATION
The company is limited by guarantee not having a share capital.
Every member of the charity promises, if the charity is dissolved while he or she or it is a member or within twelve months after he or she or it ceases to be a member, to contribute such sum (not exceeding £10) towards the payment of the debts or liabilities of the charity incurred before he or she or it ceases to be a member, and of the costs charges and expenses of winding up, and the adjustment of the rights of the contributories among themselves.
On the dissolution of the charity any assets remaining shall be applied or transferred to any other charity with similar objects.
The company's registered number and registered office address can be found in the 'Legal and Administrative Information' section of the accounts.
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