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Company Number : 08087902
Registered Charity Number : 1150625
INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDING: 30 APRIL 2025
Contents
Report of the Trustees and Council of Management (Including
Directors report)
Independent Examiners' Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS'
REPORT)
The Trustees and Council of Management present their annual report and the financial statements of
the Institute for the year ended 30 April 2025. The Council of Management is shown on page 7 and
includes the Trustees, who are also the Directors of the charitable company.
Structure, Governance and Management
Institute of Demolition Engineers is a charity governed by a Memorandum and Articles incorporated
29th May 2012. The charity's registered number is 1150625 and the company number is 08087902.
The Trustees are appointed in line with Memorandum and Articles. On appointment new Trustees are
given full details of the policies and procedures of the Institute of Demolition Engineers which is
incorporated within the Rules of the Institute as well as relevant documentation that highlights their
responsibilities as a Trustee.
Public Benefit
The primary aim of the Institute is to advance the science of demolition engineering, for the good of
all practitioners and of the public at large, whether these are in the United Kingdom or overseas.
Main Purpose, Objectives and Activities
The Institute of Demolition Engineers is a Charitable Educational Trust and exists to promote and foster
the science of demolition engineering, with its main objectives being:
Promoting use of more efficient techniques in the industry;
Encouragement of safer methods of working;
• Provision of a qualifying body for the industry.
The main activities undertaken by the Institute in relation to the above purposes are outlined in the
review of financial activities.
Members
Members are professional Demolition Engineers, Managers, Supervisors and Technicians who through
examinations, evidence of competence, including CPD and interview progress from Entrant level to
Full Membership.
Grades of Membership
Entrant, Technician, Associate, Full Member, Fellow, Affiliate, Student.
Additional Members Benefits
• Accreditation as a competent professional Demolition Engineer;
• Acquisition of knowledge through attending seminars and meetings;
• Participation in an exchange and discussion of ideas and information;
• Enjoying a representation of common interests;
• Having continuing professional development noted and valued.
2

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS' REPORT)
In reviewing our charitable objectives, and as part of planning our future programme of work, we, the
Trustees of the Institute of Demolition Engineers, have taken account of the Charity Commission's
guidance on public benefit. We have considered how our planned programme of work and education
will consistently contribute to the charity's aims and objectives.
Reserves Policy
The Council of Management has examined the charity's requirements for reserves in light of the main
risks to the organisation. It has established a policy whereby the unrestricted funds not committed or
invested in tangible fixed assets held by the charity should be between 3 and 6 months of the
expenditure. Budgeted expenditure for 2025/26 is £196,900 and a target of £82,000 to £130,000 in
general funds. The reserves are needed to meet the working capital requirements of the charity and
the Council of Management are confident that at this level they would be able to continue the current
activities of the charity in the event of a significant drop in funding. Whilst income funds stand at
£189,384 a designation of £10,000 has been set aside for charitable donations and bursaries and
£10,000 for IDE Education expenses. Over the next 5 years the strategy is to continue to build reserves
through planned events and growth of membership.
Review of Financial Activities
The financial statements show a deficit for the year of £9,940 (2024: £25,979) and net assets of
£126,294 (2024: £136,234). This is an improvement on last year, the deficit can be largely attributed
to the temporary stoppage of the Degree courses by Wolverhampton which should return in 2026 and
a one off staff cost incurred during the year. Further to this, there has been an inherent general
increase in the day to day running costs of the IDE.
The Institute has seen a slight increase to grades of membership this financial year with the
Membership Committee approving new Entrant, Full Membership and Retired applications during
their meetings throughout the year. In addition to this we have been able to hold an exam session in
March which has seen many Entrant Grade members achieve the higher grade of Associate (AMIDE).
At 30th April 2025 the membership totalled 434 (2024: 409) as shown in the table below.
Entrant
Technician
Associate
Full Member
Honorary Member
Fellow
Honorary Fellow
Retired
Affiliate
Student
Total
2025
20
11
42
271
2024
263
14
28
18
1
434
1
409
3

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS'
REPORT)
The Spring Seminar and Autumn Seminar attracted delegates and exhibitors from both within and
outside the Institute and Demolition Industry. The Spring Seminar, held in the Royal Armouries, Leeds
on 28th February 2025 was well attended with an increase in profits from the previous year, however
the Autumn Seminar held at One Great George Street, Westminster, London on 20th September 2024
saw decreases in attendances.
The Annual Luncheon event held at Norton's on 15" November 2024 was attended by 121 of our
members which resulted in the AGM making a profit, as well as being able to make a large charity
donation. At the AGM, certificates were presented to those members who had achieved a higher
status in the Institute as well as those who had graduated from the Foundation Degree in Demolition
Management.
The Council of Management have continued to monitor Members contribution to the CPD Scheme but
have noted that many members remain non-compliant with this element of Institute membership.
A steady flow of new Membership applications has been received throughout the year as well as many
existing members applying to upgrade their membership.
Apart from the Council of Management and Trustee meetings, there were sub-committees to deal
with Finance, Events, Membership and Education.
Risk Assessment
The principal risks to the organisation that have been identified by the Trustees are as follows:
Income and financial sustainability - Insufficient income and reserves for the charity sector to achieve
its strategic objectives and maintain its operations. The current unstable work climate leading to
non-payment of membership subscriptions from the loss of work or income of those employed in
industry, and also those leaving through retirement.
Data Protection compliance and GDPR - An event or incident such as an external data breach or
inadvertent internal error resulting in the accidental or unlawful destruction, loss, alteration,
unauthorised disclosure of or access to personal data.
Organisational change and digital transformation - The failure to execute organisational change and
transformation programmes effectively and to achieve the intended benefits of these, resulting
primarily in inefficient use of the charity's resources.
People, leadership and culture - Weaknesses or failure of leadership, inability to develop and retain
talent effectively and an organisational culture that is not an enabler in the pursuit of a charity's
strategy and objectives.
4

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS'
REPORT)
Governance - The charity does not achieve its strategic, charitable, regulatory and ethical objectives
due to inadequate governance at the board and senior management or operational levels.
Regulatory - The charity fails to comply with applicable regulatory requirements, leading to
reputational damage and financial penalties.
Cyber security - Cyber incidents across 2025 (typically unauthorised or inappropriate access to an
organisation's network) executed by external or internal parties that negatively impact the
confidentiality, integrity and availability of a charity's information systems and data.
Reputation - A range of occurrences including incidents, events and outcomes that may
consequently damage a charity's reputation. Reputation risk is largely a consequence of other risk
events materialising. However, our study identified that charities are including it as a specific risk.
Business continuity incidents - The occurrence of incidents that limit an organisation's ability to
operate as it normally would in business as usual situations.
Trustees strategy for managing risks
Income and financial sustainability - This is monitored monthly by the Treasurer and National
Secretary, an annual budget is produced ahead of each new financial year and ratified by the Council
of Management (CoM). Financial reports are also provided by the Treasurer at each CoM meeting.
Data Protection compliance and GDPR - The institute has introduced a specific Data Protection and
GDR Policy that is reviewed annually by the CoM.
Organisational change and digital transformation - The CoM have introduced a Marketing and
Rebranding subcommittee that is tasked with reviewing the organisational change and digital/media
transformation.
People, leadership and culture - This is reviewed by the Trustees, should issues be identified the
Trustees will request a strategy from the CoM on how improvements can be made to meet the
regulatory requirements.
Governance - This is reviewed by the Trustees, should issues be identified the Trustees will request a
strategy from the CoM on how improvements can be made to meet the regulatory requirements.
Regulatory - This is reviewed by the Trustees, should issues be identified the Trustees will request a
strategy from the CoM on how improvements can be made to meet the regulatory requirements.
Cyber security - The IDE employs the services of an IT specialist on a monthly retainer, the IT
specialist and National Secretary have put specific IT systems in place to significantly improve the
institutes cyber security and mitigate any potential threat.
Reputation - The Trustees and CoM will review reports of any occurrences that threaten the
reputation of the institute, any such occurrences will be dealt with in accordance with section 5
professional Conduct, Disciplinary Rules and Remedies of the institute's rules.
Business continuity incidents - The risk mitigations identified above have been put in place to reduce
the risk of business continuity incidents occurring to the institute.
5

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS'
REPORT
Statement of Trustees and Directors' responsibilities
The Trustees are responsible for preparing the report of the Trustees and Council of Management
(including Directors' report) and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources
and application of resources, including the income and expenditure, of the charitable company for the
year. In preparing these financial statements, the trustees are required to:
• Select suitable accounting policies and then apply them consistently;
• Observe the methods and principles in the Charities SORP;
• Make judgements and estimates that are reasonable and prudent;
• State whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial statements;
• Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charitable company's website.
Henry Reeves and Co Limited (Acquirers of Charcroft Baker LLP) continue to undertake quarterly
accounts preparation and payroll services on behalf of the Institute. Civica (formerly The Electoral
Reform Services (ERS)) have been removed from the Council of Management election process. This
has been taken in house to deliver voting from IDE HQ with a saving £2,730 per annum.
Independent Examiner
Henry Reeves and Co Limited have been appointed as independent examiner for the ensuing year.
Small Company Provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies' exemption.
6

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
ANNUAL REPORT OF THE TRUSTEES AND COUNCIL OF MANAGEMENT (INCLUDING DIRECTORS'
REPORT
Trustees
Vernon Watson
Richard Dolman
Gary Bishop
Duncan Rudall
Howard Button
Council of Management
Vernon Watson
Past President
Adrian McLean
President (Elected 15.11.2024)
Richard Dolman
Past President
Duncan Rudall
Treasurer (Elected 15.11.2024)
Howard Button
Past President
Mark Jack
Vice President (Elected 15.11.2024)
Brian Carroll
(Resigned 25.11.2024)
Stephen McCann
Terry Quarmby
Steve Andrew
Mike Kehoe
Mark Kime
Mark Hill
John Lynch
(Elected 15.11.2024)
(Elected 15.11.2024)
NFDC President
Company Secretary
M Tong-Ralphs (Resigned 28/05/2025)
Secretarial Assistant
M Harris
Education and Training Administrator
I Woodbury
Principal and Registered
Office Address
Office 2 Innovation Studios
Medway
1044 Canal Road
Rochester
Kent
ME2 4DT
Accountants
Henry Reeves and
Co Limited
5 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD
Principal Bankers
Nat West Bank
58 High Street
Strood
Kent
ME2 4AG
Signed on behalf of the Trustees and Council of Management
Trustee:
Duncan Rudall (Director)
Date:
2) " 25°
Trustee:
Date:
Vwwarsa
Vernon Watson (Director)
21/11/25
7

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE INSTITUTE OF DEMOLITION
ENGINEERS CHARITABLE COMPANY
I report to the trustees on my examination of the financial statements of the Institute of Demolition
Engineers for the year ending 30 April 2025, which are set out on pages 10 to 16.
Respective responsibilities of Trustees, Council of Management and Examiner
As the Trustees (who are also Directors of the company for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
the Companies Act 2006 ('the 2006 Act'). You also consider that an audit is not required for this year
under section 144 (2) of the Charities Act 2011 ('the 2011 Act') and that an independent examination
is needed.
Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006
and is eligible for independent examination, I report in respect of my examination of your charity's
financial statements. It is my responsibility to:
• Examine the financial statements under Section 145 of the 2011 Act;
• To follow the procedures laid down in the General Directions given by the Charity Commission
under section 145 (5)(b) of the 2011 Act; and
To state whether particular matters have come to my attention.
Basis of Independent Examiners Report
My examination was carried out in accordance with the General Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the financial statements presented with those records. It also includes consideration
of any unusual items or disclosures in the financial statements, seeking explanations from you as
Trustees and Council of Management concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit and consequently, no opinion is given
as to whether the financial statements present a "true and fair view" and the report is limited to those
matters set out in the statement below.
In accordance with section 145 of the 2011 Act I confirm that I am qualified to undertake the
examination as a member of the Association of Chartered Certified Accountants, which is one of the
listed bodies.
8

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE INSTITUTE OF DEMOLITION
ENGINEERS CHARITABLE COMPANY
Independent Examiners Statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that, in any material respect:
• The accounting records were not kept in respect of the company as required by section 386
of the Companies Act 2006; or
• The accounts do not accord with those accounting records; or
• The accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 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
• The accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102 SORP)
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.
Andrew Drinkwater FCCA
For and on behalf of Henry Reeves and Co Limited
Statutory Auditors
5 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD
sore A fake
Date:
24/11/2025
9

INSTITUTE OF DEMOLITION ENGINEERS (A Company Limited by Guarantee)
Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the year
ending 30 April 2025
INCOMING RESOURCES
Income from charitable activities
Member subscriptions & Joining Fees
IDE Education - Degree courses
IDE Education - Examination Fees
Seminars
Annual Lunch / AGM
Exhibition Space
CPD Talks
Fundraising
Consultancy
Other activities
Merchandise
Investment income - Bank Interest
Voluntary income
Donations & Incentives
RESOURCES EXPENDED
Expenditure from charitable activities
IDE Education - Degree courses
IDE Education - Amortisation
Seminars and exhibitions
Consultancy
Other trading activities
Press, publicity, and merchandise
Printing & Stationery
Communications
Donations Payable to President's Charity
Computer Expenses
Subscriptions
Travel Expenses
Insurance
Bank & Financial Charges
Miscellaneous Expenses
Depreciation
Profit / (Loss) on Disposal of Fixed Assets
Support costs
Salaries, Ni and training
Pensions
Office Premises Costs
Other Office Expenses
Accountancy
Professional Fees
2025
€
103,963
2,400
2,940
39,130
5,493
7,888
10,370
8,012
1,621
667
6,900
189,384
1,184
34,578
5,320
1,650
1,972
2,095
10,906
5,672
898
1,300
3,189
382
66
476
-
106,281
1,210
14,367
7,380
398
2024
93,667
27,100
3,140
47,907
16,327
5,940
950
3,030
9,621
615
1,084
2,588
211,969
17,468
62,539
7,420
5,196
2,731
1,803
6,668
6,422
1,738
1,073
1,615
(54)
421
99,244
661
13,458
5,604
3,155
Net income/expenditure for the period
Accumulated Fund brought forward - Unrestricted
Accumulated Fund carried forward - Unrestricted
199,324
(9,940)
136,234
126,294
237,948
(25,979)
162,213
136,234
10

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Balance Sheet as at 30 April 2025
NON CURRENT
ASSETS
2025
2024
€
Intangible assets
Tangible fixed
assets
(Note 6)
(Note 7)
CURRENT ASSETS
1,426
1,426
1,902
58,609
3,450
91,210
1,902
Debtors & prepayments
Accrued Income
Bank account
66,073
2,310
74,697
143,080
153,269
CURRENT LIABILITIES
Creditors & accrued
expenses
Deferred Income
(Note 8)
Other taxes - PAYE & NI
8,753
8,263
1,196
12,349
6,093
495
NET CURRENT ASSETS
NET ASSETS
18,212
124,868
126,294
18,937
134,332
136,234
ACCUMULATED FUNDS
Unrestricted
funds
(Note 14)
126,294
136,234
There were no recognised gains or losses for 2025 or 2024 other than those included in the Statement
of Financial Activities. For the year in question, the charitable company was entitled to exemption
from an audit under section 477 of the Companies Act 2006. The members have not required the
charitable company to obtain an audit of its accounts for the year in question in accordance with
section 476 of the Act. The Trustees / Directors acknowledge their responsibilities for complying with
the requirements of the Companies Act 2006 with respect to accounting records and the preparation
of accounts.
The accounts have been approved and signed on behalf of the Trustees and authorised for issue on
the …......
211125
.... and are signed on their behalf by:
Trustee:
Trustee:
Vwwars
Duncan Rudall (Director)
Vernon Watson (Director)
11

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Notes to the Financial Statements for the year ending 30 April 2025
1. STATUTORY INFORMATION
Institute of Demolition Engineers is a private company, limited by guarantee, registered in England and
Wales. The company is also a charity registered with the Charity Commission. The company number
and charity number can be found on page 1 of these accounts and the company's registered office can
be found on page 7 of these accounts.
2. ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2015), the Companies Act 2006 and the Statement of Recommended Practice: Accounting
and Reporting by Charities (FRS 102 SORP).
Incoming resources
Incoming resources are accounted for when due.
Resources expended
Resources expended are accounted for on the accrual basis.
Tangible fixed assets
Depreciation is charged at the following annual rates in order to write off each asset over its
estimated useful life.
Furniture and Fixtures
Computer Equipment
- 25% on reducing balance
- 25% on reducing balance
Intangible assets
Intangible assets consist of development costs incurred in connection with the development of the
demolition degree course. These costs have been fully released to the income and expenditure
account over their estimated useful life from September 2017 to November 2021.
Accumulated fund
The fund is unrestricted.
Financial instruments
Basic financial assets and liabilities include trade and other receivables, trade and other payables
and cash and bank balances. These are initially recognised at transaction price unless the
arrangement constitutes a financing transaction (loan over a period) where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Such
assets and liabilities are subsequently carried at amortised cost using the effective interest method.
Going Concern
At the time of approving the financial statements, the Trustees are confident that the Institute has
adequate resources to continue in operational existence for the foreseeable future. The Trustees
therefore deem it appropriate to prepare the financial statements on a going concern basis.
12

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Notes to the Financial Statements for the year ending 30 April 2025
3. STAFF COSTS
Wages and salaries
Social security costs
Pension Costs
Total
2025
106,281
1,210
107,491
2024
99,244
813
100,057
No employee received emoluments of more than £60,000.
The company operates a defined contribution pension scheme for employees. At the year end,
a balance of £289 (2024 : £158) was due in relation to pensions payable.
The average number of employees during the year, calculated on the basis of full time
equivalents, was as follows:
National secretary / Events director
Secretarial assistant
Education and Training Administrator
2025
i
1
2
2024
1
1
3
4.
TRUSTEE REMUNERATION
No trustees received any remuneration during the year.
Costs reimbursed to the trustees are detailed in note 13.
5. TAXATION
No liability to United Kingdom Corporation Tax arose in the year, on the basis that the charity is
exempt from tax on income and gains.
13

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Notes to the Financial Statements for the year ending 30 April 2025
6. INTANGIBLE FIXED ASSETS
Cost
At 1 May 2024
Additions
At 30 April 2025
Amortisation
At 1 May 2024
Charge for the year
At 30 April 2025
Net Book Value
At 30 April 2025
At 30 April 2024
TANGIBLE FIXED ASSETS
Cost
At 1 May 2024
Additions
Disposals
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
Eliminated on disposal
At 30 April 2025
Net Book Value
At 30 April 2025
At 30 April 2024
Furniture
and Fixtures
933
:
933
768
41
809
124
165
14
Degree
Development Costs
17,416
17,416
17,416
17,416
NIL
NIL
Computer
equipment
€
2,925
:
2,925
1,188
435
1,623
1,302
1,737
Total
3,858
3,858
1,956
476
2,432
1,426
1,902

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Notes to the Financial Statements for the year ending 30 April 2025
8.
DEFERRED COSTS AND INCOME
2024
Incoming
resources
Degree course income
Exam fees
AGM
Seminars
Exhibitions
CPD
Subscription & joining fees
Fundraising
Consultancy
Merchandise
Donations
Bank interest
Total
5,163
210
2,730
5,493
38,410
7,888
103,963
Released
from prior
years
(1,425)
(210)
(720)
:
15,870
8,012
1,621
6,900
6,093
667
191,554
(2,355)
Released
from current
year
(975)
(2,730)
(5,493)
(38,410)
(7,888)
(103,963)
(10,370)
(8,012)
(1,621)
(6,900)
(667)
(187,029)
Amounts deferred relate to income received in advance for future courses and events.
9. Analysis of governance and support costs
IDE
Seminars/ Member Consultancy
Education
Exhibitions
Services
Project lI
Gov.
Total
2025
Direct Costs
Course and exam
costs
Tutors and lecturers
Room Hire
Amortisation
Seminar costs
Consultancy
Total
1,184
....
-
1,184
34,578
5,320
1,184
34,578
5,320
IDE
Seminars / Member Consultancy
Education
Exhibitions
Services
Project lI
Gov.
34,578
5,320
41,082
Total
2025
2025
2,763
5,500
8,263
Total
2024
12,306
5,162
62,539
7,420
87,427
Total
2024
Support costs
Staff costs
Pensions
21,256
242
Office expenses
21,256
242
63,769
726
Premises costs
1 I
14,367
Accountancy
:
:
Professional fees
398
Total
21,498
21,498
79,260
106,281
1,210
14,367
7,380
398
7,380
129,636
99,244
813
13,458
5,604
3,155
122,274
Staff costs and Pensions have been allocated based on time spent.
Accountancy includes £750 (2024 : £750) in relation to the Independent Examination and £6,630 (2024 :
£4,854) in relation to other accounting services.
15

INSTITUTE OF DEMOLITION ENGINEERS
(A Company Limited by Guarantee)
Notes to the Financial Statements for the year ending 30 April 2025
10.
11.
12.
13.
14.
FINANCIAL COMMITMENTS
The company's total future financial commitments under operating leases are £15,752 (2024 -
£15,297). Due within one year is £11,785 and due between one to five years is £3,967.
CONTROL
The company was under the control of the Trustees throughout the current period.
COMPANY LIMITED BY GUARANTEE
The company is limited by guarantee and has no share capital. In the event of a winding up, the
members are liable to contribute towards any deficiency up to a maximum of £1 each.
RELATED PARTY TRANSACTIONS
During the year the Institute of Demolition Engineers paid V Watson, a trustee, £744 (2024: £1,443)
for costs incurred in connection with the delivery of the IDE Examination preparation days and
consultancy work on the Disrupt II project. An amount of £600 (2024 : £Nil) was owed to V Watson at
the year end.
During the year the Institute of Demolition Engineers paid Button Holdings Limited, a company in
which a trustee H Button is a participator, £5,682 (2024 : £6,377) for consultancy work on the Disrupt I|
project. No amounts were owed to Button Holdings Limited at the year end.
During the year the Institute of Demolition Engineers paid R Dolman, a trustee, £97 (2024 : ENil) for
expenses incurred in connection with exam day costs. No amounts were owed to R Dolman at the year
end.
During the year the Institute of Demolition Engineers paid Perses Safety Limited, a company in which S
McCann is the sole director, an amount of ENil (2024: £11,976) for services provided in connection
with teaching and overseeing the Demolition Management degree courses. No amounts were owed to
Perses Safety Limited at the year end.
STATEMENT OF FUNDS
Balance
01/05/2024
Incoming
resources
Expenditure
Transfers
Balance
30/04/2025
Unrestricted funds
General funds
Designated funds -
Charitable donations
Designated funds -
IDE Education
122,734
3,500
10,000
136,234
189,384
-
-
189,384
(187,234)
(10,906)
(1,184)
(199,324)
(18,590)
17,406
1,184
-
106,294
10,000
10,000
126,294
16