Docu5￿￿ EnvelopÈ ID.. 230oF2￿B6Aa4FAD.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 Ta￿or 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.. 230OF2￿88A8-4FAD-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 a￿tsrdance ￿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 De￿mber 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 AssoCial￿n.
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.

DOr￿SIgn 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 ￿eM￿r 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 EngIn￿rIng 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 inVo￿ed 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).9FÈ￿73D30c92Ags4
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.. 23￿F2￿fo_￿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 examIne￿S 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 Ta￿Or Limiled
First Floor North
40 Oxford Road
High Wycombe
Buckinghamshire
HP11 2EE
23 September 2024

DocuslgD Envelo￿ ID.. 230OF250-86￿4FAD-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.. 23￿F2s0-B6Ae-4FA￿9F89-7303DC92A9S4
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 meaSu￿d 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
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Do￿sIgn 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

Doc￿419n 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
reSoUr￿S
Resources
expended
Movement
in funds
Unrestricted funds
General fund
22.283
{22,8631
13801
TOTAL FUNDS
22,283
122.663)
1380)
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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.
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