Docu5 EnvelopÈ ID.. 230oF2B6Aa4FAD.9FS9.730sDe92AQ54 REGISTERED COMPANY NUMBER: 05730036 (England and Walesl REGISTERED CHARITY NUMBER- 1146747 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR CLAWAR ASSOCIATION LIMITED Seymour Taor Limited First Floor North 40 Oxford Road High Wycombe Buckinghamshlre P11 2EE
Docusign Envelope10'. 2300F250-B6A8-4FAD-gF89-7303DC92A954 CLAWAR ASSOCIATION LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Report of the Trust88s Independent Examiner's Report Statement of Flnanclal Actlvlties Statement of Flnancial Position 10 Notes to the Financial Statèments 11 10 15
Dowsign Envelope ID.. 230OF288A8-4FAD-5F89-7303DCg2A9S4 CLAWAR ASSOCIATION LIMITED (REGISTERED NUMBER: 057300361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECENIBER 2023 The Iruslees who 8re also directors of the charily for the purposes of the Cunpanies Acl 2006, present their report with the financial slalemenls of the charity for the year ended 31 December 2023. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Slalemenl of Recommended Pradice applicable to charities preparing their accounts in atsrdance ll1h the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive l January 20191. OBJECTIVES AND ACTIVITIES Objèctives and alms We are working other bodies and Organisations to improve linkages between difforenl communities nvolved in the aTea of robotics Ire$6archers, industry, end users. slandardisaliDn bodies and regulalorsl so that lo inform the public of new developments in the evolving area ol robotics and that new safely and other $18ndards are created and published lo alk)w the public lo benefit from the new types of service robots designed lo improve the qualtty of life ol so¢iely as a whole as well as individuals. Covid-19 impact- The Covid-19 pandemic has had a cultural impact in the sense that some participants of events lend not lo attend in person and prefer virtual partiClP8tion. As a rasull the number of in-persan participation have been reduced in the organised events of the Association. Th8 two main annu81 conferences of the Association during 2023, namely CLAWAR 2023 (due lo be held in Brazill and ICRES 2023 (held in the Nelherlandsl were organised in hybrid {virtual and physical} participation Mode. Although virtual mode 1[ allow p8rticipalion from comfort of homelolher environment and that people do not have lo travel. but still participation in the conferences has not been lo the level we experienced previously in physical participation mode. This will impact on the financial slalus ol the Association as the income revenue is strongly reduced. Similarfy, some meetings of Ihe ISOtrc299 Working groups on robot standardisalion had lo be held virtually, and attendance in these e-meelings has also been low. This will impact on effective engagement with experts on robot $18ndardisalion.
Dowsign Envelope ID.. 2300F250-B6A8-4FAD-gF89-7303DC92A95 CLAWAR ASSOCIATION LIMITED {REGISTERED NUMBER: 057300361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES Significant activities . M. Osman Tokhl- Trustee Report As Trustee and Chair of CLAWAR Association I have been invalved in several activities. These are as follows.. 111 have chaired the various meetings of the Management Team. and Board of Trustees meetings of the Association including meellngs #23-1 120 Feb 20231, #23-2103 April 20231, #23-3105 June 2023), #23-4 IQ7 August 20231, #23-5101 Oclob&r 20231, #23-6104 Dember 20231. 211 have led the UK mbol elhi¢s activities as part of the BSI AMT1011 Sub-commillee on Ethics of Robots and Autonomous Systems, on deveSopmenl of ethical guidelines for design and deployment of robots. The revised version of the British Standard BS8611'.2016 as part of the work of the commille& was published in March 2023 as BS8611.'2023, 3) I have had major involvement in organising and participating in sever81 events. These include the following.. a) General co-chair of ICRES 2023 conference, UITe¢ht, Netherlands, 17-18 July 2023 in hybrid mode. b) General co-chair of CLAWAR 2023 conference, Florianopolis, Brazil, 02-04 October 2023. cl Member of programmelAdvisory committee of several inlernalional conferen¢es. 41 Major involvement in robot slandardisalion activities al Acted as chair of BSI AMT1011 sub-commillee on Ethics of Robots and Autonomous Systems bl Exercised active role as member on BSI AMT10- Robotics Committee. ¢1 ISO TC29gIWG2 (Service robot safety). Chaired as convenor meetings M2.101 February 20231. #43 106 March 20231, #44 (03 April 20231, #45121-23 June 20231, #46 (24 July 20231, #47121 Aug 20231, #48 113-15 Sept 2023), #49 (12 Ocl 20231, #50126 0¢120231, #51 113 t4ov 20231, #52 128 Nov 20231 and #53111 Dec 20231 of the working gioup. 51 Further major activities have included al Keynote lectures al several inlewnational conferences. bl Publication of research articles in journals and international conferences. ¢1 Research projects in the areas of robotics. dl Acting as guest editor of special issues for Iwo international journals, and member of edilorialladvisory board of several international journals. el Acting as Edilor-in-chief of Journal of Low Frequency Noise, Vibration and Active Control. 2. Gurvlnder S Virk - Trustee Report As a member of the board of Trustees I have been involved in several aclivilles within CLAWAR AssoCialn. These are as follows.. 11 As the CLAWAR Treasurer I have managed the finances of the Association and am producing the inform81ion for the 2023 annual accounts for the a¢¢ounlanls. The CLAWAR 2022 accounts were filed Lqte, and we are preparing 2023 accounts much earlier so that we do not incur a late filing penalty as we did 18sI year. 2) In addition, the CLAWAR bank balance has dropped below £10.000 and I have recenlty requested the Chair to convene a special Trustees, meeting lo consider the financial situation and lake remedial actions as fell necessary. 31 Partlcipaled in CLAWAR meetings whenever possible. 41 Participated in planning meetings for CLAWAR 2024. 51 Participated in ISO TC2991WG6 work on Modularity for service robots as project leader for the ISO 22166-402 slandardisalion proje¢l on Modularity lor exoskeletons. 61 Continuing the work to revise IEC tfR 60601-4-1 as Convenor of ISO TC1299 and IEC SC 62A JWG9 Medical electrical equipment using robotic technology. 71 Participated in the IEG 8QE01 4th edition planning acliwlies as Convenor ol IECSC 62A JWG9 Medical electrical equipment using robotic 18chnology 81 Participated in BSI AMT110 and AMT1011 E-meelings for robot slandardisalion in UK.
DOrSIgn Envelope ID.. 2300F250.B6A8.4FAD_9F89-7303DC92A954 CLAWAR ASSOCIATION LIMITED (REGISTERED NUMBER: 057300361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES 3. Manuel Armada-Truslee Report As a member of the board of Trustees I have been involved in several activities wlhin CLAWAR Association. These are as follows.. 1) I have parhcipaled in various meetings of the Management Team, and Board ol Trustees meetings of the Assoaalion. 2) I have had major involvement in organising and parti¢ipaling in several events. These include the following.. a) Member of International Programme Committee for CLAWAR 2023 conferen, whlch look pla on Florianopolis, Brazil, 02-04 October 2023 b) IAember of International Programme Committee for CLAWAR 2024 conference, which will lake place on Kaiserslaul8rn, Germany, 04-06 September 2024, cl Reviewer for CLAWAR 2023. 3) Major involvement in S¢ientific Journals Commillees.. 8) Climbing and Walking robots Topi¢ Editor for the International Journal of Advanced Robotic Systems {SAGEI. b) Aeademic Editor for Applied Sciences {MDPII. a) Appointed eMr of the Honorary Editorial Advisory Board for The Industrial Robot. An Inlarn81ional Journal IEmeraldl. 41 Further m8jor activities have included.. al Publication of research arlicles on robotics in journ81$ and international conferences-, bl Gelling funding lor Research Projects in the area of precision agri¢ullure robotics.. cl Reviewer of scientific publications in joumals and international conferences. 4. Bryan Bridge-Trustee Report My professi)nal acliwties which have relevance lo my position as a CLAWAR Trustee are as follows.. fjl I have participaled in rDosI of the meelings of the Board ol Trustees during the period. I have reviewed paper submissions lo the CLAWAR 24 conference and reviewed the papers long listed for awards. 211 allended the CLAWAFi conference held in Florianopolis in early October 2023, Brazil funded by my ¢Jwn resources and chaired two plenary sessions there. 3) I conlinuod lo run my Own Name Company as Physics and EngInrIng Research Consultant and Writer. This aclivily helps me lo ¢ontribule lo CLAWAR by my keeping in close touch with the lalesl trends in the applications of Roboli¢s and supporting le¢hnologies. ThTough my company.. from 01 Jan-31 December. I have wrillen 6 research proposals on., 111 Circular innovations for plastics. 121 Water Irealmenl by novel combined free radical generation and ullr8violel radiation. 131 Prevention of invasive aquatic species, 141 Self-healing cybersyslems design.151 Cardiovascular healthcare oplimisalion. ISI Plant sourced engineering polymers for reduced energy consumption and emissions and improved rocyclabilily. These have variously involved the supporting technologies of robotics. Al, IOT. materials physics, chemistry and engineering. The range of Ihesa topics indicate the increasingly interdisciplinary nature of nèw funded research, meaning that the proposals typically involved multiple partnerships IPVCo-Plsl. The funding instruments involved the UK EPSRC and NERC responsive calls and the EU palhlinder programme. early stage resoarch ITRL1-51. Also I have edited and reviewed papers on 3D printing lechnologyladdilive manufacturing for submission lo research journals. My clients consisted of a number of University Innovation centres collaborating with several private research companies. 41 CLAWAR joined the TWI TWIN network for SMES lor an experimental period of a year which expir&d early in this reporting year. The experiment was disappointing as there is no evidence, so far as l am awaré, that any TWIN members have visited The CLAWAR w&b sile or been delegates al the ICRES or CLAWAR conferences. So there are no plans lor renewal.
Docuslgn Envelope ID". 2300F25fvB6A84FAD-9F8W7303nc92A954 CLAWAR ASSOCIATION LIMITED IREGISTERED NUMBER: 05730D361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES S. Dimilris Chry$ostomou - Trustee Report As a member of the board of Trustees I have been involved in several activities within the Association over the period covered by this report. These are as follows.. 111 have been involved with the ¢o-organizalion ol the main conferences related with the research themes that the Association supports e.g., CLAWAR 2024 and ICRES 2024. 211 have participated in numerous meets'ngs of the Management and Trustee teams whenever was possible. 31 Further major activities have included al Publication of research articles in journals and inl8rnational conferences. b) Research projects in the areas of robotics and human-robol interaction. cl Acting Edilor-in-chiel of Industrial Robot.. an Intemalional Jourllal by Emerald. dl Acting as a member of edilorialladvisory board of several inl8rnalional journals and conferences. el Head of the Steering Committee of Aalborg Robotics. fj Member of the Granting board of Odense Robotics. gl Co-chair of the Slandardisation Topic Group of euRobotics. 6. Seungbin Moon - Trustee Report As a member of the board of Trustees I have been involved in several acliwlies. and these are as follows 11 Major involvement in organising and participating in several events., these arè the following.. al CLAWAR'23 Conference. Member of Ihe International Advisory Committee 21 hhajor involvement in robot slandardisalion activities aimed al widening the application bas¢ of robotics for the public benefit. Details of the activities are the following.. al ISO TC 299nNG 4 (Service robolsl. As a project leader, I h8ve developed the FDIS draft of the revision of ISO 18646-2, Roboli¢s- Performance criteria and related lesl methods for service robots- Part 2.. Navigation. bl ISO TC 2991WG 1 (Vocabulary and characleristicsl. As an expert, I have participated WG 1 meetings, 2023. 7. Giovanni Muscato - Trustee Report As a member of the board of Trustees I have been inVoed in several activities within CLAWAR Association. These are as follows". 11 I have participated in various meetings of the M8nagemenl Team, and Board of Trustees meetings of the Associaliori. 211 have had major involvement in organising and participating in several events. These incltjde the following.. al Member of International Programme Committee for CLAWAR 2023 conference, which look p5ace on Florianopolis. Brazil, 02-04 October 2023. bl Member of International Programme Committee for CLAWAR 2024 conference, which 11 lake place on Kaiserslautern, Germany, 04-06 September 2024. 31 Major involvement in S¢i8ntific Journals Committees.. al Executive advisory Board for the Journal of Intelligent and Robotic systems (Springer). bl Academic Editor for Robotics IMDPII. cl Editor for the Journal of Robotics {H1nda). dl Appointed Member of the Honorary Editorial Advisory Board for The Industrial Robot. An International Journal IEmeraldl. 41 Further major aclivilies have included.. al Publication of researctri articles on robotics in journals and international conferences. bl Getting funding for Research Projects in the area of precision agriculture robotics. cl Reviewer of scientific publi¢alions in journals and international conferences. Publlc beneflt The Trustees confirm that they have paid du6 regard lo the guidance iSSLJed by the Charity Commission on publi¢ benefit.
Docus Envelope10.' 2300F2MkB6A8-4FAD-9F89-7303Dc92A954 CLAWAR ASSOCIATION LIMITED (REGISTERED NUMBER: 057300361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 FINANCIAL REVIEW Our main fLJnding source is income from reglslralions al the events being held as w811 as sponsorship from various organisalions and the membership fees. These activities are regularly reviewed wthin the Management Team and the Trustees, meetings. CLAWAR expenditure relates lo operational costs, organisalional costs for the events, and travel and subsistence costs of trustees and volLJnleers for partscipaling in activities promoted by the charity. There is a formal process for claiming 8pproved outlays via the completion and submission of the CLAWAR Expense Claim Form sUPPOrted by r8¢eipls of the expenditure. The process has been reviewed and expenses claim form has been formally accepted by the Trustees. Cuffenlly CLAWAR does not incur any staff costs and all work is on a voluntary basis. CLAWAR'S activities are still evolving and have not yel reached their full polenlial. Resources are limited and the service which CLAWAR can provide is limited due lo the dependency on volunteers., il is not possibl& lo employ staff to provide a more profession21 service bul it is hoped that this requires detailed planning and contingencies made lo ensure insecurrties over funding can be managed. As the charity is run on an annual calendar with th6 annual CLAWAR conference forming the main event land illcome slreaml. il is important lo be able lo plan for 2-3 years ol poor income, and reserves in excess of £1 Ook a eslimaled lo be needed lo plan the future growih yel be able to handle poc>r allendance as different strategies are lesled. This figure may evolve as we have not yet reached a Steady slate in this rapidly growing area. Followng con¢ems raised over the ongoing financial con¢ern we have slopped awarding the travel costs of the Iruslees and other voluntary acliwlies in 2024 and hence expenditure is al an absolulo minimum and no events will be approved where CLAWAR has lo take the financial risk. 11 was de¢ided lo combine the CLAWAR and ICRES 8nnu21 conferences from 2025 if possible so that the financial risk could be further Teduced. In addition we are also looking al diversifwng the types of robolics-relaled a¢livilies we can organize and attracting more members. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 20{ relalinu lo sm211 companies. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document CLAWAR Association Limited is a charitable Company limilad by guarantee, incorporated on 6 March 2006 and registered as a charity on 2 April 2012. The company was established under a Memorandum of Association which established the objects and powers of the ¢harilable company and is governed under ils Articles of Association. In the event of the company being wound up members are required to conlrik)ule an amounl not exceeding £10. ReGruitment and appointment of new trustees The directors of the company are also charity Iruslees lor th$ purposes of charity law and under the company's Articles are knowll as members of the Board of Trustees. The mttmbers of the Bo8rd of Trustees are elected to serve for approximate three years and will retire in an agreed rolalion. Thè recruilmenl and appointment of trustees are ¢overed in the Article5 of Association. Organlsational structure The Iruslees, Company Secretary and the Management Team have been continuing to develop procedures to enhance the functioning of the oompany whilst Complying with the guidellnes provided by th¢ UK Charity Commission. for operating the company. The Iruslees are responsible for the overall aclimlies of CLAWAR Association Limited and have delegated the day lo day running of the charity lo the Chair of the Board of Trustees who operates CLAWAR wa the Management Team. All members of the Board of Trustees give their lime voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity during the year are sel out in the notes lo the financial slatemenls.
Docuswll Envdope ID.. 2300F25o_B6A8.4FAt).9FÈ73D30c92Ags4 CLAWAR ASSOCIATION LIMITED (REGISTERED NUMBER: 057300361 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The Iruslees have a duly lo identify and review the dsks lo which the Gharily is exposed and lo ensure appropriate controls are in place to prowde reasonable assursnce against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Règistered Company number 05730036 (England and Wales) Registered Charity number 1146747 ReglstÈred office First Floor North 4Q Oxford Road High Wy¢ombe Bu¢kinghamshire HP11 2EE Trustees Dr M O Tokhi Professor G S Virk Dr M Armada Professor B Bridge Professor S Moon Professor G Muscato Dr D C Chryostomou Professor M F D S Silva Chair Deputy Chair (Appointed 25 July 20241 Management team Professor G S Virk Dr M O Tokhi Mr B Tranter Dr Y Galsoulis Dr K Goher Independent Examiner Elizabeth Horton FGA FCCA Seyrnour Taylor Limited First Floor North 40 Oxford Road High Wycombe Buckinghamshire HP112EE Bankers Barclays Bank PIC 1 Churchill Place London E14 5HP Approved by order of the board of Iruslees on 23 September 2024 and signed on ils behalf by.
Oocusign l.nvelope ID.. 23WF250_86A&4FAD.9Feè_7303DC92A954 CLAWAR ASSOCIATION LIMITED IREGSSTERED NUMBER.. 057300381 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Professor M O Tokhi- Trustee
Dowsign Envelope ID.. 23F2fo_6A&4FAD.9FlIg.71O3DC92A964 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAWAR ASSOCIATION LIMITED Independent examiner's report to the trustees of Clawar AssocSatlon Llmited I'the Cornpany'l report lo the charity Iruslees on my examination of the aocounls of the Company for the year ended 31 December 2023. Respon5ibilitl8s and basis of report As the charilqs Iruslees ol the Company land also ils directors for the purposes of company lawl you are responsible for the preparation of th& accoullls in accordance with the requirements of the Companies Act 20061'lhe 2006 Acl'l. Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are eligib16 for independent examination, I report in respect of my examination of your charills accounts as carried out under Section 145 01 the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed the Oireclions given by the Charity Commission under Section 14515) Ibl of the 2011 Act. Independènt examIneS statement I have completed my examination. I confirm that no matters have come lo my atlanlion in connection with the examinalion giving me cause lo believe. 8¢counling records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not a¢¢ord Mqlh those re¢ords,' or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts gThie a true and fair view which is not a maller considered as part of independent examination., or the ac¢ounls have not been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practice for accounting ané reporting by charities lapplicable lo charities preparing their a¢¢ounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021). I have no concerns and have come across no other matters in conne¢lion with the examination lo whlch attention should be drawn in this report in order lo enable a proper understsnding of the accounts lo be reached. Elizabeth Horton FCA FCCA S&ymour TaOr Limiled First Floor North 40 Oxford Road High Wycombe Buckinghamshire HP11 2EE 23 September 2024
DocuslgD Envelo ID.. 230OF250-864FAD-gF89-73Q3oc92AgS4 CLAWAR ASSOCIATION LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2023 3fj,12.23 Unreslriclad fund 31.12.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 29.668 22,131 Charltable activities Education in the field ol roknlics 152 Total 29.668 22,283 EXPENDITURE ON Raising funds 29,189 16,877 Charitable actlvities Educalion in the field of robotics 15,672 5,788 Total 44,861 22,663 NET INCOMEIIEXPENDITUREI 115,1931 (380) RECONCILIATION OF FUNDS Total funds brought forward 20,260 20,640 TOTAL FUNDS CARRIED FORWARD 5.067 20,260 CONTINUING OPERATIONS All income and expenditure has arisen from continuing aclivilies. The notes form part of these financial slalemenls
Dowsign Envelope ID.. 23F2s0-B6Ae-4FA9F89-7303DC92A9S4 CLAWAR ASSOCIATION LSMITED (REGISTERED NUMBER.. 057300361 STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2023 31.12.23 Unrestricted fund 31.12.22 Total funds Notes CURRENT ASSETS Cash al bank 7.647 22,780 CREDITORS Amounts falling due within one year {2,5801 12.5201 NET CURRENT ASSETS 5.067 20,260 TOTAL ASSETS LESS CURRENT LIABILITIES 5,067 20,26Q NET ASSETS 5.067 20,260 FUNDS Unreslri¢led funds 20,280 TOTAL FUNDS S.(7 20,260 The charitable company is entitled to exemplK)n from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required the company lo obtain an audit of ils financial slalemenls for the year ended 31 December 2023 in accordance with Section 478 of the Companies Acl 2008. The trustees acknowledge their responsibililles for lal ensuring that the charitable company keeps accounting records that comply wlh Seclions 388 and 387 of th& Companies Act 2006 and (b) preparing financial slalemenls which give a true and fair view of the stale of affairs of the charitable company as al the end of each financial year and of ils surplus or deficit for each financial year In accordance with the requiremenls ol Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to finanaal statements, so far as appli¢able lo the charitable company. These financial slalements have been prepared in a¢cordan¢e with the provisions applicable lo charitable companies subject lo the small companies regime. The f1nancial slalemenls were approved by the Board of Trustees and aulhorised for issue on 23 September 2024 and were signed on 118 behalf by.. M O Tokhl - Trustee The notes foTm part of these financial slalemenls 10
Docus EnvÉlopÉ ID.. 2300F250-B6AB-4FAD-gF89-7303t)Cg2A954 CLAWAR ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 GENERAL INFORMATION Cl8war Association Limited is a charrty limited by guarantee and incorporated in Enoland and Wales. The ¢harily's registered office is First Floor North, 40 Oxford Road, High Wycombe, Bucks. HP11 2EE. The principal place of business is Flat 50. Bruanslon House, Hallon Road, Wernbley, Middlesex, HAO 1 RP. The registered number is 05730036 and the charity commission number is 1146747. Clawar Assoctalion Limited prin¢ipal activity is the advancement of education and sci6n¢e. The presentation currency of these financial slalemenls is Sterling 1£), being the Currency ol the primary econornic market in which the enlily operates lils lunclional currency). All amounts in these linan¢ial statements hav8 been rounded lo the nearest pound unless slated otherwise. The significant accounting policies applied in the preparation of these financial slalemenls are sal out below. These policies have been consislenlly applied lo all years presented unless otherwise stated. ACCOUNTING POLICIES Basls of preparing the financial statemènts The financial slalemenls of the charitable company. which 18 a public benefit enlily under FRS 102, have been prepared in a¢cordance wbth Ihe Charities SORP IFRS 1021 'Accounling and Reporting by Ch8rilies.' Slalement of Recommended Practi applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20151,, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102lleffeclive September 20151 and the Companies Act 2006. The financial slalemenls have been prepared under the historical cost convention. Crlllcal accounting judgements and key sources of estimation uncertalnty The praparalion of the financial slalements requires management lo make eslimales and assumptions that affect the reported amounts of revenue, expenses. assets and liabilities, and the disGlosure of contingent liabilities al the dale of the financial slalem¢nls. If in the future such eslimales and assumptions, which are based on the management's best judgment al the date of the financial slalemenls, deviate from the adual circumstances, the original eslimales and assumptions will be modified as appropriate in the year in which the circumstances change. Income All income is recognised in the Slalemenl of Financial Activities once the Charity has entillemenl lo the funds, il is probable that the income wll be received the amount can b8 measured reliably. The following policies are applied lo particular categories of income.. Voluntary income is received by way of sponsorship for events and is included in full in the Statement of Financial Aclwilies when receivable. Confer6nce and registration fees for events are included in the year in which the events are held. Should fees be received in advance of the event, this income will be deferred until the event is hold, likewise il an event has been held and there are unpaid fees, this income will be accrued as long as the amount can be qu8nlified wrth reasonable accuracy. Incoming resources from charitable aclivilies. su¢h as membership fees, are accounted for when earned. 11
Docuslgn Envélope10.. 2300F250-86A8-4FAD4F8&7303DC92A954 CLAWAR ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- Gontlnued FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES- continued Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligation commilling the charity lo Ihal expenditure, il is probable that a transfer of economic benefits will be required in selllement and the amount ol the obligation can be meaSud reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs cannot be directly atlribuled lo partlGular headings they have been allocated to 8cliwlles on a basis consislenl with thé use ol resour$. Tanglble fixed assats Depreciation is provided al the following annual rates in order lo write off each asset over its eslimaled useful life. Computer equipment slraighl line- 20./ Fixed assets are slated at cost less accumulated depreciation. The costs of minor additions are those costing below £500 and are not capilalised. Depreciation is provided at mles calculated to write off the Gosls of each asset over its expected useful life, which in all cases is estimated al 5 years. Imp8irmenl reviews are carried out as and when evTdence comes lo light Ihal the recoverable amount of a functional fixed ass81 is below its nel book value due to damage, obsolescen¢e or other relevant factors. Taxation The charity is exempl from corporation lax on ils charitable aclivilies. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives at the discretion of the Iruslees. Reslrided funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for parti¢ular restricted purposes. Foreign currencles Assets and liabilities in foreign Gurrencies are translated into slerSing al the rates of exchange ruling 81 the slalemenl of financial position dale. Transactions in foreign currencies ar8 translated into sterling at the rale of exchange ruling al the dale of Iransaclion. Exchange differen¢es are taken into account in arriving al the operating result. Flnancial instruments The charlly has applied the provisions of Section 11 'Basic Financial Inslrurnenls" and Section 12 'Olher Financial Instrument Issues of FRS 102 leffeclive September 2015) lo ils financial slalement8. Financial inslrLJrnenls are classified and ac¢ounled for, according lo the subsiance ol the conlraclual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidence$ 8 residual interest in the assets of the company after deducting all of its 12
DosIgn Envelope ID.. 23WF250-B6A8-4FAD-gF89-7303DC92A954 CLAWAR ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023 NET INCOMEIIEXPENDITUREI Nel incomellexpendilurel is slated after chargingllcredilingl.. 31.12.23 31.12.22 Independent examination 2.520 2,520 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneraliDn or other benefits lor the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses Travel and subsistence costs of £fj0,807 12022 £1,290), office expense £687 {2022 - £5791, other costs of £1,24412022 - £nil) and event items £nil12022 - £6531 were reimbursed to 212021 21 of the Iruslees. TANGIBLE FIXED ASSETS Computer equipment COST At 1 January 2023 Disposals 766 1766) At 31 December 2023 DEPRECIATION Al 1 January 2023 Eliminated on disposal 17881 Al 31 December 2023 NET BOOK VALUE Al 31 December 2023 Al 31 Dec6mber 2022
Doc419n Enve.lope ID.. 2300F250-B6A8-4FAD-9F89-7302DC92A954 CLAWAR ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- continuèd FOR THE YEAR ENDED 31 DECEMBER 2023 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Accruals and deferred income 2.580 2,520 MOVEMENT IN FUNDS Nel movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 2Q,260 115,1931 5,067 TOTAL FUNDS 20,260 115,193} 5,067 Nel movernenl in funds, included in the above are as follows.. Incoming resources Resources expended hAovemenl in funds Unrestricted funds General fund 29,668 144,861) 115,1931 TOTAL FUNDS 29.668 144,8611 115,193) Comparatives for movemont in funds Nel movernenl in funds Al 31.12.22 Al 1.1.22 Unrestrlcted funds General fund 20,640 13801 20,260 TOTAL FUNDS 20,640 1380) 20,26CI Comparatwe net movement in funds, included in the above are as follows.. Incoming reSoUrS Resources expended Movement in funds Unrestricted funds General fund 22.283 {22,8631 13801 TOTAL FUNDS 22,283 122.663) 1380) 14
Do(xrsvJn Envelope ID.. 2300F250-86A8-4FAD-9F89-7303DC92A954 CLAWAR ASSOCIATION LIMITED NOTES TO THE FINANCIAL STATEMENTS- conllllued FOR THE YEAR ENDED 31 DECEMBER 2023 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 202312022.. none). ULTIMATE CONTROLLING PARTY The charity is controlled by the board of Iruslees collecliv61y. 10. COMPANY LIMITED BY GUARANTEE The liability of the members in the event of a winding up is limited lo £10 per member. 15