## RESEARCH INTEGRITY OFFICE 

Promoting integrity and high ethical standards in research Providing confidential, independent and expert support 

Trustees’ Report and Financial Statements 

Year End 31st July 2023 

James Parry 

**Version No.:** 0001 **Publication Date:** 20/11/2023 



**Reference and administrative details of the charity, its Trustees and Advisers ..................................................................................................................... 1 Trustees' report for the Year Ended 31 July 2023 ........................................ 2** Constitution .......................................................................................................................... 2 Method of appointment or election of Trustees .......................................... 2 Policies and objectives .................................................................................................. 3 How the charity’s activities deliver public benefit ...................................... 4 Financial review ............................................................................................................... 18 Future activities .............................................................................................................. 20 Structure, governance and management ..................................................... 21 **Independent examiner’s report ..................................................................... 27 Statement of financial activities .................................................................... 29 Balance sheet ....................................................................................................... 30 Notes to the financial statements ................................................................. 32 Detailed statement of financial activities .................................................. 38** 

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## **Reference and administrative details of the charity, its Trustees and Advisers** 

## Trustees 

- Ian Boyd, Chair 

- Sarah Harper, Vice-Chair 

- Tracey Brown 

- Joanna Dally 

- Pierre Espinasse 

- Zoë Hammatt 

- Simon Kolstoe 

- Huw Morris 

- Inke Näthke 

- Jim Smith 

## **Chief Executive:** James Parry 

## **Company registered number:** 07444269 

## **Charity registered number:** 1147061 

**Registered office:** Floor 6, No. 1 Croydon 12-16 Addiscombe Road, Croydon, CR0 0XT 

**Auditors:** Plus Accounting, Chartered Accountants, Preston Park House, South Road, Brighton, East Sussex, BN1 6SB 

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## **Trustees' report for the Year Ended 31 July 2023** 

The Trustees of the UK Research Integrity Office Limited (UKRIO) present their report for the year ended 31 July 2023. 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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). Advantage has been taken of the exemptions contained therein for smaller charities which are not subject to a statutory audit. 

## Constitution 

The organisation is a charitable company limited by guarantee, incorporated on 18 November 2010 and registered as a charity on 30 April 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. 

## Method of appointment or election of Trustees 

Trustees are elected at the Annual General Meeting for a term of three years, and between meetings may be co-opted by the Board until the next AGM. Trustees are eligible for reappointment for a further term of three years. The charity has the right to reappoint a Trustee for a third and final term of three years in exceptional circumstances. No Trustee shall continue to serve after nine years in office. 

All new Trustees have their duties and responsibilities fully explained to them and are given a copy of relevant guidance from the Charity Commission. 

Trustees receive no remuneration other than reasonable expenses, the latter mainly for travel purposes when attending in-person meetings of the charity or representing UKRIO at meetings, events and external engagements. 

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## Policies and objectives 

## Charitable objects 

**The objects of the charity** are: 

**1.** To promote for the public benefit good practice in the governance, management and conduct of medical, scientific and academic research, including the fields of medicine and healthcare, physical sciences, engineering, mathematics and computing, social sciences and social care, law, the arts and humanities, and related disciplines; and 

**2.** To promote for the public benefit high ethical standards in the conduct of such research. 

## Mission statement 

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## How the charity’s activities deliver public benefit 

## **The UK Research Integrity Office is the UK’s most experienced research integrity organisation.** 

UKRIO is a registered charity (no. 1147061), created in response to longstanding and growing concerns about the reliability of research. 

Since 2006, UKRIO has provided independent and expert services to help enhance good research practice, address mistakes, questionable practices and fraud, and improve the culture and systems of UK research. UKRIO’s independence is essential to its ethos and stems from its charitable status; governance by a Board of Trustees appointed by open competition; and no single subscriber or other source providing more than 5% of the funding of the charity. 

UKRIO’s work programme spans all disciplines of research, from the arts and humanities to the life sciences, and help all involved in research: researchers, research organisations and members of the public, including patients and research participants. 

UKRIO covers all research sectors: higher education, the NHS, private sector organisations and third sector - wherever the research affects the public good. 

_“UKRIO work_ [s] _tirelessly to enhance the rigour of the UK’s research, by seeking to support researchers in the integrity of the work that they do at an individual, institutional, funder and Governmental level.”_ 

_Testimonial from UKRIO subscriber institution_ 

**The knowledge generated through research is fundamentally important to society.** It is used for making decisions that are crucial for public health, economic development and the general welfare of individuals and society. Significant public funds support research and researchers. 

Public trust in research and in researchers is based on the ‘professional promise’ that research will be honest, objective, accurate, legal, safe, ethical and efficient. To be worthy of the public’s trust, research needs to fulfil that promise. Consequently, UKRIO exists to safeguard and enhance **research integrity** . 

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## What is research integrity? 

**Research integrity refers to all of the factors that underpin good research practice and promote trust and confidence in the research process.** Research integrity covers all disciplines of research and all sectors where research is carried out. 

Research integrity operates at different levels: 

- **Individual level:** the conduct of researchers throughout the whole lifecycle of research projects - from the initial idea and design of a project, through the conduct of the research and its dissemination. 

- **Environmental level:** organisational governance, policies, processes and culture. 

- **Systemic level:** national and international systems for how research is funded, regulated, monitored, disseminated and assessed. 

This is because, while it is important to educate and support individual researchers on how to adhere to good practice, it is equally essential that environments, systems and governance incentivise high standards and ethical behaviour, rather than inadvertently encouraging poor practice or fraud. This aspect of research integrity is often described as ‘ **research culture** ‘. 

_Graphical representation of research integrity based on the core areas described in_ The Concordat to Support Research Integrity _2019, created by UKRIO._ 

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## Review of activities 

## Who does UKRIO help? 

UKRIO provides advice and services to individuals and organisations alike: to help safeguard and enhance good research practice, take action to correct errors and misconduct, and inculcate a healthy research culture. 

Much of UKRIO’s work involves direct support for the research community, which in turn helps safeguard public trust in research. As well as helping researchers and researcher organisations, the charity also provides advice and guidance to those outside the research community, including members of the public, policy makers and stakeholder organisations. 

Our model of support for individuals is designed to focus on the charity’s benefit to the public. UKRIO’s services are free at the point of delivery for individuals: the charity does not place barriers in the way of anyone with questions or concerns about the conduct of research. This approach helps the UK’s research community by improving the conduct of research and bringing concerns to the attention of appropriate organisations when they would otherwise remain unaware of them. 

In the period under review, the users of UKRIO’s services came from three groups: 

- members of the public 

- individuals who conduct academic, scientific or medical research, or who work in related occupations or undertake studies in those fields as research students; 

- and organisations involved in carrying out research or setting research policy, including UKRIO subscriber organisations. 

The researchers who used the charity’s services came from a wide variety of disciplinary backgrounds and career stages. They included research students, recently qualified professionals, those in charge of research teams, and senior managers or administrators, as well as those in specialist or support roles. UKRIO’s services were also accessed by other members of the research community: for example, research governance officers and other specialists in research integrity; chairs and members of research ethics committees; members of professional services/ administrative staff; editors of academic journals and representatives of publishers; and policy makers. 

Through specialist advice and guidance services, UKRIO also supported individuals who feared they would suffer detriment if they raised concerns about possible misconduct or breaches of accepted standards. This group included both individuals from the research community and members of the public. 

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## nn § —SEARCH INTEGRITY OFFICE 

## Our subscribers 

Organisations involved in research can choose to subscribe to UKRIO and receive additional, long-term guidance and services. While this is not a condition of receiving our help, the number of subscribers to our charity has grown year-on-year, reflecting continued value placed on UKRIO’s work (Figure 1). 

_“UKRIO delivers a wide-ranging programme of work to promote research integrity and prevent misconduct in research and this has played an invaluable role, across the sector, in supporting individuals and institutions to conduct ethical, robust, rigorous, reliable and transparent research._ 

## _Testimonial from UKRIO subscriber institution_ 

The charity’s subscribers range from large-scale research organisations - from the university sector, Oxford, Cambridge, UCL, Edinburgh, Cardiff and Queen’s University Belfast are longstanding supporters - to smaller, specialist institutions such as the Sainsbury Laboratory, Cancer Research UK Scotland Institute and the Royal College of Art. Though the majority of its subscribers are UK higher education institutions, third-sector, Government and non-UK bodies are a growing proportion of its community, including the Royal Society, the British Academy, the National Physical Laboratory, the Institute of Cancer Research, the UK Health Security Agency, NESTA and Science Foundation Ireland. 


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_Figure 1: UKRIO subscriber growth 2011-2023_ 

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UKRIO’s consistent growth in subscribers demonstrates the continued value the research community places on the charity. It also reflects an ongoing increase in the awareness of the importance of research integrity within institutional leadership and governance. 

Nevertheless, the charity recognises that there is still a considerable portion of research organisations that have yet to subscribe to UKRIO. Its ambition is that all active research organisations subscribe to the charity so that research integrity is embedded everywhere that research is carried out. This will also enable UKRIO to grow its income and increase the level of service it is able to offer to the research community and the public. Further income would enable UKRIO to deepen its efforts to influence the national and international conversation on research integrity and promote wider systemic change. 

_“The fact that they [UKRIO] are not a regulator, that they are an advisory body and have successfully engaged the whole of the UK’s research ecosystem makes their work particularly notable. This has been done through facilitation, offering researchers and institutions the tools to implement best practice in research, making research integrity accessible to those who are not in research leadership/ researcher developer positions. UKRIO reaches individuals as well as organisations. This is remarkable._ 

_Testimonial from UKRIO subscriber institution_ 

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## How did UKRIO help? 

**The charity’s vision is to support research integrity through education, sharing best practice and providing expert guidance.** 

_Extract from UKRIO Strategy 2022-25_ 

_““Since its establishment UKRIO has been at the heart of the UK’s efforts to support research integrity. In recent years the UK has made major strides in ensuring that its researchers have the skills and tools to undertake rigorous, reliable, robust and transparent research and that its institutions are able to support staff and students and handle instances of misconduct appropriately. This success would not have been possible without the support provided by UKRIO.”_ 

## _Testimonial from UKRIO subscriber institution_ 

## Our activities 

To fulfill its vision, UKRIO provides a wide variety of services to both subscribers and the wider research community and general public, including: 

- **Confidential advice** : UKRIO provides independent, expert and confidential advice on the conduct of research. This unique service has formed a key part of the charity’s activities since its inception, addressing enquiries from every sector of UK research, and giving UKRIO exceptional insight into challenges to research integrity at the individual, organisational and national level. 

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- **Published guidance and reports** : The charity’s publications set out key standards for research and practical guidance on addressing challenges to research integrity, such as research misconduct. UKRIO’s publications have been recommended by major research stakeholders, such as UK Research and Innovation, and adopted by many research organisations. 

- **Good practice resources** : To aid public and researcher understanding of the research integrity, UKRIO publishes a wide variety of web-based resources. These factsheets, infographics, case studies and articles provide practical guidance on key concepts and issues related to safeguarding and enhancing good research practice, and addressing problems and systemic challenges. These materials are supplemented by regular newsletters and social media activity, which reach a combined audience of nearly 10,000 people. 

- **Training** : The charity regularly delivers training and development activities for the research community, sharing knowledge and experiences from UKRIO’s unique role as the UK’s most experienced research integrity body. Topics range from introductory sessions to specialist training for research integrity professionals. UKRIO trainers consistently receive excellent feedback, with institutions commonly requesting permission to video sessions so they can be become a permanent part of their knowledge base. 

- **Webinars and conferences** : UKRIO provides a programme of online events to inform and support good research practice. Over 2,000 people attended the charity’s webinars and annual conference during the period under review, receiving expertise and insights from diverse perspectives on topics ranging from public involvement in research to the UK Government’s Trusted Research initiative. 

- **Thought leadership** : In 2022-23, the charity continued to explore systemic challenges facing the research community and their impact on public trust in research. The Chief Executive was invited to give evidence to a Parliamentary enquiry on ‘reproducibility and research integrity’, a clear signal of the value placed on UKRIO’s perspective. Looking to the future, the charity launched an in-depth review into the UK’s systems for addressing research misconduct, which will report in 2024. 

## Confidential advice 

UKRIO is the only organisation in the UK to provide independent, expert and confidential advice on the conduct of research, whether promoting good practice or addressing alleged poor practice and misconduct. This unique Advisory Service is free of charge and open to members of the public and the research community, covering all disciplines of research. 

A breakdown of the 89 formal requests for advice received during 2022-23 is given in Figures 2-5, below. 

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## **Topic of Enquiry, 2022-23 (n=88)** 

## **Discipline of Enquiry, 2022-23 (n=88)** 

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**Sector of Enquiry, 2022-23 (n=86)** 

**(n=89)** 

## **Demographics of Enquiry, 2022-23** 

As well as the rapid – yet in-depth – responses to those seeking confidential advice, UKRIO provides long-term advice to research organisations on improving their research policies, systems, practices and culture.  Feedback indicates that this service is highly valued and is a key factor in decisions by prospective subscribers to join the charity. 

_“UKRIO… provides UK research with confidence. For example, confidence that: individual researchers can access support if they identify poor practice; institutions can support their processes via bespoke UKRIO staff training; research funders and Government bodies can look to institutions to implement the Concordat to Support Research Integrity (revised in 2019 with expert assistance from UKRIO).”_ 

_Testimonial from UKRIO subscriber institution_ 

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In 2023-23, UKRIO provided advice and guidance to its 114 subscriber institutions, responding to enquiries about good research practice ranging from individual research project level to institutional-wide support for policies and initiatives. 

## Published guidance and reports 

The period under review saw complete updates of three of the charity’s primary guidance documents, UKRIO’s _Code of Practice for Research_ , _Recommended Checklist for Researchers_ and _Procedure for the Investigation of Misconduct in Research_ . These documents provide researchers, research organisations and the public with practical guidance on fundamental matters of good research practice and have been endorsed by key organisations such as UK Research and Innovation. 

Given the importance of these documents to the research community, UKRIO completely re-wrote them during 2022-23. The new versions reflect current and future challenges to research integrity and, through processes of review and consultation, the needs of the research community, underpinned by extensive insights from the charity’s unique experience. 

Like all UKRIO’s guidance, their use is voluntary, and their high rate of adoption by the research community shows their impact and value - for example, UKRIO’s _Code of Practice for Research_ is cited in _The Concordat to Support Research Integrity_ , the UK’s governing document for research integrity. 

## Good practice resources 

UKRIO greatly increased the charity’s web-based resources for the research community and the public during the period under review, from defining core concepts of good research practice and research fraud in an accessible and nontechnical way, to establishing detailed resource pages on more specialist aspects of research integrity. To communicate important information to researchers and the public, the charity created a series of infographics covering essential topics, designed to be shared by researchers with their peers, and supported by blog posts, discussion pieces and case studies. 

As more people become interested in matters of research integrity, they can find the field and its terminology challenging to navigate. To aid public and researcher understanding, UKRIO created an interactive map of the UK research integrity landscape and informative articles such as _What is a research ethics committee?_ and _Defining the spectrum of Questionable Research Practices_ . The charity also supplemented its confidential advice services by publishing factsheets on issues commonly brought to its attention. 

In 2022-23, UKRIO achieved a step-change in its communications, establishing a monthly newsletter for over 2,500 recipients which provides topical updates on the charity’s outputs and services, and on research integrity and related fields. This was accompanied by increased social media content to an audience of over 7,000 people, including interactive events such as challenges centred on research integrity and on authorship in research. 

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## Training 

The charity regularly delivers training and development activities for the research community, sharing knowledge and experiences from UKRIO’s unique role as the UK’s most experienced research integrity body. 

In 2022-23, UKRIO delivered training and development at 21 research organisations, as well as spoke about research integrity at a variety of events. Topics included: 

- The importance of research integrity and good research practice 

- Supporting and enhancing a heathy research culture 

- Research ethics 

- Publication ethics and authorship 

- Investigating allegations of research misconduct 

UKRIO also commenced a partnership with Catalyst Editorial, a specialist consultancy, to deliver training in responsible research and innovation (RRI) for the Engineering and Physical Sciences Research Council, one of the UK’s major funders of STEM research. With its focus on good research practice, societal benefit, sustainability and diversity, RRI aligns strongly with the ethos of UKRIO and we look forward to the delivery stage of this project in 2023-24. 

## Webinars and conferences 

UKRIO provides a programme of online events to inform and support good research practice. The charity’s webinars and annual conference are free and open to all, a decision made to ensure equality of participation and share UKRIO’s insights to as wide an audience as possible, reaching over 2,000 attendees in the seven events held during the period under review. 

_"I found the webinar very helpful to have academics at different levels talking about research and sharing difficulties they face. Normally, I do not hear these types of discussions and we are somehow encouraged to concentrate on success. I think reflecting on what goes wrong is equally important for a progressive research culture.“_ 

## _Testimonial from UKRIO webinar attendee_ 

## Annual conference 

The charity has been holding annual research integrity conferences since 2013 and they are the premier UK research integrity events. The theme of UKRIO’s May 2023 annual conference was ‘ _Research Integrity: Culture and Confidence’_ , with experts in research integrity discussing how culture and systems that promote high-quality, ethical research can be created. Delegates were able to update their knowledge, discuss the issues that matter to them, and make new connections. The keynote speakers were: 

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- Petra Boynton, Social Psychologist specialising in International Health Research and author of The Research Companion, who is a consultant, trainer and campaigner on undertaking research in impactful ways and on researcher safety and wellbeing,  and has had advice columns and programmes at The Telegraph, BBC Radio and other outlets. 

- Ivan Oransky, co-founder of Retraction Watch, editor-in-chief of Spectrum and journalist in residence at NYU’s Arthur L Carter Journalism Institute, who is a global thought leader on research matters and regularly writes for the New York Times and other media. 

## Webinars 

UKRIO has been holding regular research integrity webinars since 2020 and the charity continued to build on the success of these free events during 2022-23, receiving extremely positive feedback. 

External speakers and representatives of UKRIO explored a variety of topics, from key aspects of the research process to how to ensure representation and diverse perspectives in research. These included: 

- EASE/UKRIO Peer Review Week webinar: How Can Peer Review Support – 

- Research Integrity? 21 September 2022 

- An Introduction to Research Integrity – 7 December 2022 

- Research Culture: Environments & Accountability, in association with GuildHE – 22 February 2023 

- Trusted Research – 19 April 2023 

- Co-production: participant and stakeholder involvement in research – 28 June 2023 

To ensure the charity’s events reach and help as many people as possible, recordings were placed on UKRIO’s updated You Tube channel, which is freely available to all. 

## Thought leadership 

UKRIO uses its unique experience, expertise and data to inform national discussions on research integrity and the development of related initiatives and policies. The charity’s aim is to help ensure the promotion of high-quality and ethical research, and a healthy research culture, while avoiding the creation of inadvertent bureaucracy or negative incentives. 

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_“As an independent charity dedicated to furthering good practice in research, UKRIO has been uniquely placed to work consultatively and collaboratively with government, research funders, policy makers and research institutions to make a positive contribution to developments in national research integrity policy.”_ 

## _Testimonial from UKRIO subscriber institution._ 

Evidence to the Science, Innovation and Technology Committee 

A key development in the UK research integrity landscape was the publication of an enquiry by the House of Commons Science, Innovation and Technology Committee into _‘reproducibility and research integrity’_ . James Parry, UKRIO’s Chief Executive, gave evidence to this enquiry and set out the charity’s perspective on the state of research integrity in the UK. The recommendations of this enquiry will inform national policy on research integrity and the future activities of UKRIO. 

The Concordat to Support Research Integrity 

The charity also continued its work supporting national standards such as The Concordat to Support Research Integrity, including providing advice on its implementation within research organisations - a condition of grants from major UK research funders. In this way, UKRIO leveraged its expertise to assist its 114 subscribers and other organisations to operationalise this UK standard for research integrity. This workstream informed the charity’s close liaison with the Concordat’s steering group, using its unique voice to enhance the work of this body. 

Research Misconduct Review 

UKRIO takes a proactive role in exploring serious and systemic integrity problems and providing solutions to resolve them. Five years ago, the House of Commons Science and Technology committee identified a gap in the regulation and monitoring of research misconduct investigations – a gap that remains unfilled by major policymakers. 

Accordingly, in 2023, UKRIO launched _Barriers to dealing with research misconduct_ . This review is looking at the tensions and repercussions faced by organisations when they investigate possible cases of research misconduct and communicate about them. 

Through consultation with institutions and practising researchers, this ongoing review will identify ways that these tensions are, or can be, overcome. It will propose the actions that institutions should take and return to the House of Commons committee in 2024 with a sharper statement of these and any actions needed in government and regulatory monitoring. 

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## International initiatives 

Research integrity is a global issue and in the period under review UKRIO continued its longstanding participation in international discussions and initiatives to enhance good research practice. UKRIO also continued its membership of the European Network of Research Integrity Offices (ENRIO), which the charity helped set up, sharing lessons learned from its work in the UK and drawing on the considerable expertise of ENRIO’s member organisations. 

## Improving research culture 

Since its inception, UKRIO has provided advice and guidance on wider issues in research beyond good practice in individual research projects. Under the umbrella term ‘ **research culture** ’, UKRIO has for many years highlighted the importance of good organisational and national environments and systems for research, helping to ensure that they safeguard and enhance good research practice, rather than hinder it. 

Through activities such as its publications, training and development work, events programme, advisory service and policy work, UKRIO provided the research community and policy makers with advice and services on how to effect change at local and wider levels, and with practical tools and examples of best practice from the research community. The charity’s work included an increasing focus on equality, equity, diversity and inclusion in research, showcasing resources and diverse perspectives, including on public involvement in the production of research. 

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## Financial review 

In the period 1 August 2022 – 31 July 2023 UKRIO continued to attract and register new subscriber institutions, its principal source of income, despite the difficult financial conditions created by the ongoing COVID-19 pandemic. By the end of July 2023, 114 research organisations were subscribers to UKRIO, an increase of three since the end of July 2023 (see **Figure 1** , above). Considering the ongoing financial stresses within many research organisations following the COVID-19 pandemic and other shocks to the UK economy, this is considered an acceptable level of growth, and the charity forecasts an increased rate of subscriber recruitment in 2023-24. As in previous years, the majority of ‘research intensive’ universities in the UK (i.e. those with the highest proportion of research activity and research income) now subscribe to UKRIO. 

During the 12-month period to 31 July 2023 UKRIO recorded £344,830 (2022: £277,484) of incoming resources, £317,479 (2022: £271,834) of which was subscriptions income. During this period there was resources expended of £415,161 (2022: £257,876) which results in a deficit of £70,331 (2022: surplus of £19,608) for the period. This was a budgeted deficit to achieve investment on new staff and growth of services and capabilities. 

With an opening funds balance of £408,167 (2022: £388,559) at 1 August 2022, the closing funds balance is £337,836 (2022: £408,167) at the balance sheet date. This performance is as expected for the period. 

Funds accrued by the charity will be expended in pursuit of its charitable objectives, save for a small strategic reserve (see ‘Reserves Policy’, below). 

In order to support the increase in demand for the charity's services and to further develop UKIO's work programme, the number of staff were increased during the year ended 31st July 2023 from 5 to 6 members of staff. Due to the timeline of recruitment, this led to variation of salary costs from £140,086 in Year Ending July 2022 to £215,624 in Year Ending July 2023. 

## Introduction of tiered subscription model 

In 2023, UKRIO initiated a revision of its subscription model. The charity had expanded its activities over the past 12 months, arising from the implementation of its 2022-25 strategy, and through this UKRIO gained greater clarity to what was needed to deliver a substantive impact for its subscriber community and meet new challenges in the coming years. 

Accordingly, the charity introduced a simple tiered subscription fee model for existing and new subscribers, based on research staff and doctoral student numbers. The charity selected this approach as a fair and transparent model that reflects proportionally on the use of its services. This conclusion was reflected by UKRIO’s subscribers: at time of writing (December 2023), 118 institutions are on the new subscription model and only three existing subscribers declined to move to it, each citing wider financial pressures and the ongoing challenging economic climate. 

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## Investment policy and performance 

Aside from retaining a prudent amount in reserves each year most of the charity’s funds are to be spent in the short term. Accordingly, there is currently no need for an investment policy. 

## Reserves policy 

It has been agreed it is appropriate for UKRIO to maintain strategic reserves sufficient to support unavoidable operating costs of UKRIO (primarily staff salaries and office accommodation) for a period of between 3 and 6 months. The strategic reserve must consist of unrestricted funds. 

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## Future activities 

The charity’s vision is that through its activities, the UK research community is supported to produce work of the highest integrity, quality and efficacy. 

UKRIO will continue its existing programme of work to support its beneficiaries: the public, the research community and its subscriber institutions. It will develop and introduce new services to safeguard and enhance good research practice. Amongst those planned for the next 12 months are: 

- Taking a more proactive thought leadership role, leveraging UKRIO’s unique expertise and role to shape the national conversation on research integrity and related policy on emerging issues. 

- Seeking out partnership opportunities and acting as a trusted collaborator to embed research integrity in national systems and throughout the research community. 

- Strengthening the charity’s impact measurement to better demonstrate the importance and value of UKRIO’s work - and of research integrity more generally, given its fundamental importance to research quality and societal benefit. 

- Innovating to reach a larger and more diverse audience, recognising there is a need to mainstream research integrity as, although sometimes perceived as a niche topic, in reality it touches all areas of society. 

- Expanding and diversifying the charity’s income streams - and engaging more with the third-, private and public sectors - to ensure UKRIO’s resources keep pace with the level and breadth of research integrity support that is needed across the UK. 

- In consultation with key stakeholders, developing a work programme which reflects the priorities and needs of the research community and the public, and the increasingly complex and evolving landscape. 

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## Structure, governance and management 

## Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## Organisational structure and decision making 

UKRIO consists of four elements: 

- **The Board of Trustees** directs and oversees the strategy and programme of work of UKRIO. It also has responsibility for matters of organisational administration and the management of the office staff. The Trustees are also directors of the limited company. 

- **The Advisory Council** supports the UKRIO Trustees and staff, providing additional expertise and perspectives to inform and support UKRIO’s projects, strategy and operations. It provides advice to the Trustee Board and the executive. 

The Advisory Council includes members from the research community as well as independent members. Collectively the Advisory Council possesses significant expertise in the promotion of research integrity and in addressing poor practice and misconduct. Its members sit as individuals, not on behalf of any other organisation. With the exception of one of its Co-Chairs, a representative of the Board of Trustees, the members of the Advisory Council are neither trustees of the charity nor directors of the limited company, and hold no legal responsibility for UKRIO. 

- **The Advisory Community** provides an expert resource of volunteers which UKRIO draws upon when responding to enquiries on issues of research conduct. Advisers may be researchers, from any academic discipline, or be active in related occupations. Recognising their broad experience in research matters, Advisers also give feedback on the wider work of UKRIO on request and are given the opportunity to contribute to other elements of the programme of work. Advisers hold no legal responsibility for the organisation. 

- **The Office team** carries out UKRIO’s programme of work to support high quality and ethical standards in UK academic, scientific and medical research. It provides administrative, policy, research and technical support to the Trustees and Advisory Council, as well as liaising with the many organisations that subscribe to UKRIO. It also co-ordinates the volunteer experts who support the work of the charity, as part of UKRIO’s Advisory Community. 

The Trustees, members of the Advisory Council and Advisory Community members are not employees of UKRIO and give their time to the organisation _pro bono_ . Appropriate insurances have been procured to cover Trustees, members of the Advisory Council and members of the Advisory Community acting on behalf of UKRIO. 

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**Staffing:** During the period under review, the staff complement of the charity was as follows: 1 x Chief Executive; 1 x Operations Manager; 1 x Senior Research Integrity Manager (part-time), 1x Events Officer (part-time); and 3 x Research Integrity Managers (2x part-time and 1x full-time). 

## Risk management 

The Trustees of UKRIO have a responsibility for the management of risks. A review of the major risks to the work of UKRIO has been undertaken through which the risks have been identified, reviewed and processes put in place to mitigate and manage the risks. The Trustees acknowledge that risk management is not a one-off event but is an integral part of the operation of the charity. All Trustees, staff and volunteers have a role to play in the process of identifying and managing risks. 

## **The principal risks to UKRIO and its programme of work, and their mitigation, are as follows:** 

- **Litigation arising from advice, guidance or recommendations provided by UKRIO regarding the conduct of research:** full insurance cover for professional indemnity is provided at UKRIO's expense for the staff of UKRIO and for volunteers (including the Trustees, members of the Advisory Council and members of the Advisory Community) acting on behalf of UKRIO. 

The risk is graded as low-medium given that UKRIO: 

- Does not have a role in investigating alleged research misconduct, overseeing such investigations or otherwise adjudicating on allegations of misconduct. 

- Does not impose sanctions on those against whom such allegations are upheld or other who might be regarded as having breached its recommended guidance. 

- Does not act as an advocate for those seeking its advice or act as a mediator. 

- Is not a centre for legal advice. 

- The role and remit of UKRIO is explained to anyone seeking advice from the charity; for example, via emails acknowledging requests for assistance and the enquiry submission form on UKRIO's website (http://www.ukrio.org/get-advice-from-ukrio/ ). Service users are also provided with information on UKRIO's approach to personal data and other confidential information. 

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- **Reputational risk arising from person (s), or organisation(s) being dissatisfied with advice, guidance or recommendations provided by UKRIO regarding the conduct of research:** 

The risk is graded as medium; however, UKRIO takes ongoing action to mitigate against it, for example: 

   - Ensuring that advice, guidance and recommendations from UKRIO are of a high quality and informed by multiple perspectives. 

   - UKRIO does not have a role in investigating alleged research misconduct, overseeing such investigations or otherwise adjudicating on allegations of misconduct. 

   - UKRIO does not impose sanctions on those against whom such allegations are upheld or other who might be regarded as having breached its recommended guidance. 

   - UKRIO does not act as an advocate for those seeking its advice or act as a mediator. 

   - UKRIO is not a centre for legal advice. 

   - The role and remit of UKRIO is explained to anyone seeking advice from the charity; for example, via emails acknowledging requests for assistance and the enquiry submission form on UKRIO's website(http://www.ukrio.org/get-advice-from-ukrio/). 

   - UKRIO reserves the right to disclose details of its advice and correspondence if that advice/ correspondence is later misrepresented by the person(s) or organisation(s) who received it. This is explained to anyone seeking advice from the charity; for example, via emails acknowledging requests for assistance and the enquiry submission form on UKRIO's website (http://www.ukrio.org/get-advice-from-ukrio/). 

- **Reputational risk arising from negative publicity concerning UKRIO staff or volunteers, or concerning comments made by them:** 

The risk is graded as medium; however, UKRIO takes ongoing action to mitigate against it, for example: 

- UKRIO's staff and volunteers (including the Trustees, members of the Advisory Council and members of the Advisory Community) are expected to carry out any activities on behalf of the charity in a professional manner and with integrity. This is set out in the various codes of conduct which apply to these persons, e.g. employment contracts, the Code of Conduct for members of the Advisory Community and the charity's Protocol for Responding to Requests for Assistance (https://ukrio.org/wp-content/uploads/UKRIO-Code-ofConduct-for-UKRIO-Advisers-Revised-July-2022.pdf). It includes declaring actual or perceived competing interests, with procedures for addressing actual or perceived competing interests set out in the charity's internal protocols (e.g., Code of Conduct for members of the Advisory Community and the Protocol for Responding to Requests for 

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Assistance. (https://ukrio.org/wp-content/uploads/UKRIO-Protocol-forresponding-to-requests-for-assistance-July-2022.pdf)). 

- All public statements made by UKRIO, including responses to media enquiries etc., are issued from the charity's office rather than on an ad hoc basis by individual members of staff or volunteers. 

- UKRIO applies the following confidentiality provisions to those seeking its advice. This is explained to anyone seeking advice from the charity; for example, via emails acknowledging requests for assistance and the - 

- enquiry submission form on UKRIO's website (http://www.ukrio.org/get advice-from-ukrio/): 

_"UKRIO will keep a confidential record of any requests for assistance and all subsequent discussions. No other parties will be informed without your consent, unless clear evidence of criminal activity has been presented, there is an immediate need to involve others to prevent further risk or harm to people, animals or the environment, or we are otherwise under a legal obligation to do so. We also reserve the right to disclose details of our advice and correspondence if that advice is later misrepresented by you."_ 

   - - 

   - The charity's Privacy Policy can be viewed at http://ukrio.org/privacy and-cookies/ (with a PDF version also available) and its Confidentiality - 

   - Policy at http://ukrio.org/confidentiality policy/ (PDF version also available). 

- **Reputational risk arising from wider criticism regarding research integrity in the UK, the UK research community or research integrity on a global scale:** 

The risk is graded as medium; however, UKRIO takes ongoing action to mitigate against it, for example: 

   - UKRIO has publicly stated, since its inception, that it does not believe there is any room for complacency or a 'job done' attitude regarding the integrity and ethical standards of research, whether in the UK or internationally. This is inherent in UKRIO’s vision and values, its programme of work, and its many public statements on research integrity. Accordingly, the charity is well-placed to respond to wider criticism regarding research integrity in the UK, the UK research community or research integrity on a global scale. 

- **Loss of subscription income:** 

UKRIO regularly reviews subscription income to ensure it is providing value for subscribers, that subscriptions are in line with expectations of research organisations and that any changes ensure broadly the same income year on year. This policy is carried out by the Chief Executive working with the Chair and the other Trustees. 

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## • **Loss of data:** 

- Data relating to UKRIO's business and financial affairs, and to its programme of work are retained at the UKRIO office in the form of hard copy documents and computer files, and on a secure cloud data storage system. The UKRIO office is lockable, has an alarm system, and is located in an office building (No. 1 Croydon) with good security (lockable, alarm systems, access via key card, staffed reception desk during business hours and security patrols outside of business hours). Human resources and financial records are held off-site in the Sussex Innovation Centre (SINC) with good security (lockable, alarm systems, access via key card, staffed reception desk during business hours and external security patrols outside of business hours). 

- Hard copy documents are kept in locked cabinets. 

- Computer files: all UKRIO-owned desktop computers, laptop computers and portable memory devices are encrypted and require a password to decrypt the contents. UKRIO-owned computers are further password-protected, with each user given a unique password. Users are allowed access to folders and files which are relevant to their work and are given 'administrator' rights only when required by their duties. Files which contain information deemed to be particularly sensitive are password-protected; those relating to UKRIO's Advisory Service are anonymised wherever possible. 

- Cloud storage systems are provided by reputable providers, meeting industry standards for security, encryption and backing up of data. Access to the cloud storage is password-protected, with each user given a unique password. Backed-up data is held securely off-site and in encrypted form. 

- Human resources, payroll and accounts payable information: these functions are carried out on behalf of UKRIO by staff of SINC. Information relating to these functions is held in the SINC office in the form of hard copy documents and computer files, and to a similar standard as above. 

Accordingly, the risk of loss of irrecoverable data is regarded as low-tomedium. 

- **Health and safety:** 

UKRIO has established policies and processes to ensure sufficient control of the health and safety risks arising from the charity's work. UKRIO is a small, office-based organisation. Staff activities relate to office work and do not include manual work, handling of hazardous substances or operation of plant/ equipment. Health and safety policies and processes are reviewed periodically, and appropriate instruction given to staff and any others who may work in the office. Accordingly, risk relating to health and safety is regarded as low. 

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## • **Data protection:** 

UKRIO offers confidential advice on potentially contentious issues. Accordingly, it has a clear policy on data protection and confidentiality, and it reviews its record-keeping processes regularly. 

UKRIO explains to service users through a variety of means - such as the contact forms on its website - how it handles personal data and other confidential information. Service users are also provided with information on its role and remit. UKRIO revised its data protection processes and policies in light of the introduction of the General Data Protection Regulation in May 2018. 

The charity's Privacy Policy can be viewed at http://ukrio.org/privacy-andcookies/ (with a PDF version also available) and its Confidentiality Policy at - http://ukrio.org/confidentiality policy/ (PDF version also available). 

UKRIO is registered with the Information Commissioner's Office in accordance with the Data Protection Act and complies with the requirements of GDPR. 

## • **Physical assets:** 

UKRIO has no significant physical assets. 

## • **Funding policy:** 

UKRIO developed a funding policy, available on its website at - - https://ukrio.org/about us/our funding/, to ensure that external funding cannot divert UKRIO from its agreed aims and values. Donations to UKRIO do not entitle any individual or organisation to decision-making authority. No individual funding source should be of a magnitude that would allow the donor to exercise control or compromise in any significant way the independence of UKRIO. 

Accordingly, UKRIO's funders do not determine who the charity helps or how it helps them. UKRIO does not share confidential information on its work - for example, who has sought UKRIO’s advice, what their concerns were or how it assisted them - with the organisations that support UKRIO. 

Given that whether organisations should accept funding from the pharmaceutical industry has been the subject of public debate, UKRIO also published a statement setting out its position on this matter: https://ukrio.org/about-us/our-funding/pharmaceutical-funding/. 

## **Approved by order of the Board of Trustees on 13[th] March 2024 and signed on its behalf by:** 

Professor Sir Ian Boyd FRS FRSB FRSE 

## **Chair of Trustees, UK Research Integrity Office** 

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## **Independent examiner’s report to the Trustees of UK Research Integrity Office Ltd** 

## **Independent examiner's report to the trustees of UK Research Integrity Office Ltd ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023. 

## **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** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA which is one of the listed bodies. 

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: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. 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 

4. 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)). 

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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. 

Mr C Morey 

FCA 

Plus Accounting Chartered Accountants 

Preston Park House, South Road 

Brighton 

East Sussex BN1 6SB 

Date: 18[th] March 2024 

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## **Statement of financial activities for the year ended 31 July 2023** 

|||**2023**|**2022**|
|---|---|---|---|
||**Notes**|**unrestricted**<br>**fund**|**Total**<br>**funds**|
|||**£**|**£**|
|**INCOME AND ENDOWMENTS**||||
|**FROM:**||||
|**Charitable activities**||**317,479**|**271,834**|
|Other tradingactivities|2|**27,352**|**5,650**|
|**Total**||**344,831**|**277,484**|
|||||
|**EXPENDITURE ON:**||||
|**Charitable activities**||**361,484**|**226,302**|
|Other||**53,678**|**31,574**|
|**Total**||**415,162**|257,876|
|||||
|**NET INCOME /(EXPENDITURE)**||**(70,331)**|19,608|
|||||
|**RECONCILIATION OF FUNDS**||||
|**Total funds brought forward**||**408,167**|388,559|
|||||
|**TOTAL FUNDS CARRIED FORWARD**|**TOTAL FUNDS CARRIED FORWARD**|**337,836**|408,167|



_The notes form part of these financial statements_ 

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## **Balance sheet 31 July 2023** 

|||**2023**|**2022**|
|---|---|---|---|
||**Notes**|**unrestricted**<br>**fund**|**Total**<br>**funds**|
|||**£**|**£**|
|**FIXED ASSETS**||||
|Tangible assets|7|**2,390**|4,400|
|||||
|**CURRENT ASSETS**||||
|Debtors|8|**230,548**|308,857|
|Cash at bank||**597,384**|411,252|
|||**827,932**|720,109|
|||||
|**CREDITORS**||||
|Amounts falling due within one<br>year|9|**(492,486)**|(316,342)|
|||||
|**NET CURRENT ASSETS**||**335,446**|403,767|
|||||
|**TOTAL ASSESTS LESS CURRENT**<br>**LIABILITIES**||**337,836**|408,167|
|||||
|**NET ASSESTS**||**337,836**|408,167|
|||||
|**FUNDS**|10|||
|Unrestricted funds||**337,836**|408,167|
|||||
|**TOTAL FUNDS**||**337,836**|408,167|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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 

- 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. 

_The notes form part of these financial statements_ 

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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 **13[th] March 2024** and were signed on its behalf by: 

Professor Sir Ian Boyd FRS FRSB FRSE 

## **Chair of Trustees, UK Research Integrity Office** 

_The notes form part of these financial statements_ 

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## **Notes to the financial statements for the year ended 31 July 2023** 

## 1. ACCOUNTING POLICIES 

## **Basis of preparing the financial statements** 

The financial statements have been prepared under the historical cost convention and in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP. 

## **Company status** 

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 

## **Income** 

All incoming resources are included in the Statement of financial activities when the charity has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability. 

Income for the sale of subscriptions is recognised as the subscription progresses. Revenue received in advance is included in creditors. 

## **Expenditure** 

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. 

## **Governance costs** 

The trustees have assessed the usage of expenditure and consider 10% to be an appropriate proportion to include as other governance costs. For 2023 other governance costs total £40,178 (2022: £25,143). 

Governance costs also includes accountancy and bookkeeping which are deemed to be 100% governance costs. These costs total £13,500 for 2023 (2022: £6,431). 

## **Tangible fixed assets** 

Tangible fixed assets are stated at cost less depreciation.  Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: 

- Office equipment - 3 years straight line 

## **Fund accounting** 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Investment income, gains and losses are allocated to the appropriate fund. 

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## **Notes to the financial statements – continued for the year ended 31 July 2023** 

## 2. OTHER TRADING ACTIVITIES 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**Training and development workshops **|**27,352**|5,650|



## 3. NET INCOME/(EXPENDITURE) 

Net income/(expenditure) is stated after charging/(crediting): 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**Depreciation - owned assets**|**3,063**|2,222|



## 4. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022. 

## **Trustees' expenses** 

A total of £1,208.44 was paid in relation to trustees' expenses in the year ended 31 July 2023. 

## 5. STAFF COSTS 

The average monthly number of employees during the year was as follows: 

||**2023**|**2022**|
|---|---|---|
|**Operations**|**6**|5|



The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 

|||**2023**|**2022**|
|---|---|---|---|
|**£60,001 - £70**|**001 - £70,000**|**1**|-|



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## **Notes to the financial statements – continued for the year ended 31 July 2023** 

- 6 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

||**2022 unrestricted**|
|---|---|
||**fund**|
||**£**|
|**INCOME AND ENDOWMENTS FROM:**||
|**Charitable activities**|271,834|
|Other tradingactivities|5,650|
|**Total**|277,484|
|||
|**EXPENDITURE ON:**||
|**Charitable activities**|226,302|
|Other|31,574|
|**Total**|257,876|
|||
|**NET INCOME**|19,608|
|||
|**RECONCILIATION OF FUNDS**||
|**Total funds brought forward**|388,559|
|||
|**TOTAL FUNDS CARRIED FORWARD**|408,167|



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## **Notes to the financial statements – continued for the year ended 31 July 2023** 

## 7. TANGIBLE FIXED ASSETS 

||**Office**|
|---|---|
||**equipment**|
||**£**|
|**COST**||
|At 1 August 2022|**11,523**|
|Additions|**1,053**|
|||
|At 31 July2023|**12,576**|
|||
|**DEPRECIATION**||
|At 1 August 2022|**7,123**|
|Charge foryear|**3,063**|
|||
|At 31 July2023|**10,186**|
|||
|**NET BOOK VALUE**||
|At 31 July2023|**2,390**|
|||
|At 31 July2022|4,400|



8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Trade debtors|**215,276**|**304,400**|
|Prepayments and accrued income|**15,272**|**4,457**|
||**230,548**|**308,857**|



9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Trade creditors|**1,583**|**330**|
|Social securityand other taxes|**5,103**|**3,144**|
|Other creditors|**4,340**|**4,627**|
|Pension creditor|**(117)**|**1,426**|
|Accruals and deferred income|**469,567**|**304,700**|
|Accrued expenses|**12,010**|**2,115**|
||**492,486**|316,342|



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## **Notes to the financial statements – continued for the year ended 31 July 2023** 

## 10. MOVEMENT IN FUNDS 

||**At**<br>**1.8.22**<br>**£**|**Net**<br>**movement in**<br>**funds**<br>**£**|**movement in**<br>**At**<br>**31.7.23**<br>**£**|
|---|---|---|---|
|**Unrestricted funds**||||
|General funds|**408,167**|**(70,331)**|**337,836**|
|||||
|TOTAL FUNDS|**408,167**|**(70,331)**|**337,836**|



Net movement in funds, included in the above are as follows; 

||**Incoming**|**Resources**|**Movement in**|
|---|---|---|---|
||**resources**|**expended**|**funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General funds|**344,831**|**(415,162)**|**(70,331)**|
|||||
|TOTAL FUNDS|**344,831**|**(415,162)**|**(70,331)**|



## **Comparatives for movement in funds** 

||**At**<br>**1.8.21**<br>**£**|**Net**<br>**movement in**<br>**funds**<br>**£**|**movement in**<br>**At**<br>**31.7.22**<br>**£**|
|---|---|---|---|
|**Unrestricted funds**||||
|General funds|**388,559**|**19,608**|**408,167**|
|||||
|TOTAL FUNDS|**388,559**|**19,608**|**408,167**|



Comparative net movement in funds, included in the above are as follows; 

||**Incoming**|**Resources**|**Movement in**|
|---|---|---|---|
||**resources**|**expended**|**funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General funds|**277,484**|**(257,876)**|**19,608**|
|||||
|TOTAL FUNDS|**277,484**|**(257,876)**|**19,608**|



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## **Notes to the financial statements – continued for the year ended 31 July 2023** 

## 10. MOVEMENT IN FUNDS – continued 

A current year 12 months and prior year 12 months combined position is as follows: 

||**At**<br>**1.8.21**<br>**£**|**Net**<br>**movement**<br>**in funds**<br>**£**|**At**<br>**31.7.23**<br>**£**|
|---|---|---|---|
|**Unrestricted funds**||||
|General funds|**388,559**|**(50,723)**|**337,836**|
|||||
|TOTAL FUNDS|**388,559**|**(50,723)**|**337,836**|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||**Incoming**|**Resources**|**Movement**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General funds|**622,315**|**(673,038)**|**(50,723)**|
|||||
|TOTAL FUNDS|**622,315**|**(673,038)**|**(50,723)**|



## 11. RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31 July 2023. 

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## **Detailed statement of financial activities for the year ended 31 July 2023** 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**INCOME AND ENDOWMENTS**|||
|**Other trading activities**|||
|Trainingand development workshops|**27,352**|**5,650**|
||||
|**Charitable activities**|||
|Subscriptions|**317,479**|**271,834**|
||||
|**Total incoming resources**|**344,831**|**277,484**|



_This page does not form part of the statutory financial statements_ 

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## **Detailed statement of financial activities for the year ended 31 July 2023 - continued** 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Wages|**190,301**|**126,750**|
|Social security|**13,842**|**5,135**|
|Pensions|**11,481**|**8,201**|
|Insurance|**5,847**|**4,975**|
|Telephone|**279**|**336**|
|Postage and stationery|**121**|**761**|
|Communications|**31,092**|**8,882**|
|Sundries|**-**|**17**|
|Computer & internet expenses|**9,338**|**5,611**|
|HR expenses|**2,857**|**9,825**|
|Subscriptions|**5,990**|**4,658**|
|Rent|**24,120**|**22,830**|
|Bank charges|**222**|**105**|
|Travel & subsistence|**1,334**|**715**|
|Conference and speaker fees|**-**|**3,834**|
|Meetingexpenses|**4,900**|**119**|
|Training|**54,482**|**10,805**|
|Bad debts|**(2,062)**|**(8,985)**|
|Legal &professional fees|**4,495**|**19,459**|
|Sundry|**88**|**-**|
|Entertaining|**-**|**27**|
|Motor expenses|**-**|**243**|
|Depreciation of tangible fixed assets|**2,757**|**1,999**|
||**361,484**|226,302|
|**Support costs**|||
|**Governance costs**|||
|Othergovernance costs|**40,178**|**25,143**|
|Accountancyand bookkeeping|**13,500**|**6,431**|
||**53,678**|**31,574**|
||||
|**Total resources expended**|**415,162**|**257,876**|
||||
|**NET INCOME /(EXPENDITURE)**|**(70,331)**|**19,608**|



_This page does not form part of the statutory financial statements_ 

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Trustees’ Report and Financial Statements 40 © UK Research Integrity Office 2023