|||Page||
|---|---|---|---|
|Report ofthe Trustees|1|to|7|
|Report ofthe Independent
Auditors|8|to|11|
|Statement of Financial Activities||12||
|Statement of Financial Position||13||
|Statement of Cash Flows||14||
|Notes to the Statement of Cash Flows||15||
|Notes to the Financial Statements|16|to|23|
|Detailed Statement of Financial Activities|24|to|25|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||2021|2020|
|---|---|---|---|---|
||||Unrestricted|Total|
||||funds|funds|
|||Notes||F|
|INCOME AND ENDOWMENTS|FROM||||
|Donations
and legacies|||1,047,030|1,287,010|
|Investment
income||||4,291|
|Total|||1,047,928|1,291,301|
|EXPENDITURE ON|||||
|Charitable
activities|||||
|Development
and maintenance|of database||1,250,520|1,077,125|
|NET INCOME/(EXPENDITURE)|||(202,592)|214,176|
|RECONCILIATION
OF FUNDS|||||
|Total funds brought
forward|||1,898,564|1,684,388|
|TOTAL FUNDS CARRIED FORWARD|||1,695,972|1,898,564|
##
|||2021|2020|
|---|---|---|---|
|||Unrestricted|Total|
|||funds|funds|
||Notes||E|
|FIXEDASSETS||||
|Intangible assets|10|280,843|290,051|
|Tangible assets|11|8,997|15,347|
|||289,840|305,398|
|CURRENT ASSETS||||
|Debtors|12|601|5,668|
|Prepayments
and accrued income||33,241|29,591|
|Cash at bank||1,907,993|2,127,113|
|||1,941,835|2,162,372|
|CREDITORS||||
|Amounts
falling due within one year|13|(535,703)|(569,206)|
|NET CURRENT ASSETS||1,406,132|1,593,166|
|TOTAL ASSETS LESSCURRENT||||
|LIABILITIES||1,695,972|1,898,564|
|NET ASSETS||1,695,972|1,898,564|
|FUNDS|15|||
|Unrestricted
funds||1,695,972|1,898,564|
|TOTAL FUNDS||1,695,972|1,898,564|
||||2021|2020|
|---|---|---|---|---|
|||Notes|F|E|
|Cash flows from operating|activities||||
|Cash generated
from operations||1|(83,306)|198,386|
|Net cash (used in)/provided|by operating|activities|(83,306)|198,386|
|Cash flows from investing|activities||||
|Purchase
of intangible
fixed|assets||(129,630)|(148,222)|
|Purchase
oftangible fixed assets|||(7,082)|(12,826)|
|Interest received|||898|4,291|
|Net cash used in investing
activities|||(135,814)|(156,757)|
|Change
in cash and cash|equivalents||||
|in the reporting
period|||(219,120)|41,629|
|Cash and cash equivalents|at the||||
|beginning
ofthe reporting|period||2,127,113|2,085,484|
|Cash and cash equivalents|at the end||||
|ofthe reporting
period|||1,907,993|2,127,113|
##
##
|RECONCILIATION
OF NET|RECONCILIATION
OF NET|(EXPENDITURE)/INCOME|(EXPENDITURE)/INCOME|TO NET CASH FLOW FROM|OPERATING|
|---|---|---|---|---|---|
|ACTIVITIES||||||
|||||2021|2020|
|||||E|F|
|Net (expenditure)/income|for the reporting||period (as|per the||
|Statement of Financial Activities)||||(202,592)|214,176|
|Adjustments
for:||||||
|Depreciation
charges||||152,270|136,290|
|Interest received||||(898)|(4,291)|
|Decrease
in debtors||||1,417|31,691|
|Decrease
in creditors||||(33,503)|(179,480)|
|Net cash (used in)/provided||by operations||(83,306)|198,386|
##
|ANALYSIS OF CHANGES
IN NET|FUNDS|||
|---|---|---|---|
||At 1.4.20|Cash flow|At 31.3.21|
||E|E||
|Net cash||||
|Cash at bank|2,127,113|(219,120)|1,907,993|
||2,127,113|(219,120)|1,907,993|
|Total|2,127,113|(219,120)|1,907,993|
##
##
##
##
##
##
##
##
##
##
##
|3.|DONATIONS|AND LEGACIES||||||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||||E|E|
||Subscriptions|||||1,047,030|1,287,010|
|4.|INVESTMENT|INCOME||||||
|||||||2021|2020|
||Bank interest|||||898|4,291|
|5.|CHARITABLE|ACTIVITIES COSTS||||||
|||||||Support||
||||||Direct|costs (see||
||||||Costs|note 6)|Totals|
||||||E||F|
||Development|and maintenance|of|||||
||database||||1,126,514|124,006|1,250,520|
|6.|SUPPORT COSTS|||||||
|||||||Governance||
|||||Management|Finance|costs|Totals|
|||||F||E|E|
||Development|and maintenance|of|||||
||database|||109,536|7,790|6,680|124,006|
##
|||General|Governance||
|---|---|---|---|---|
|||Support|function|Basis ofapportionment|
|||E|||
|Wages||109,536||The duties to which they relate|
|Audit fees|||6,680|Governance|
|Accountancy||7,790||The duties to which they relate|
||Total|117,326|6,680||
##
##
##
##
||||2021|2020|
|---|---|---|---|---|
|||||E|
|Auditors'|remuneration||6,680|8,034|
|Depreciation
- owned assets|||13,432|1,697|
|Other operating
leases|||55,357|53,050|
|Intellectual|property
am ortisation||138,838|134,593|
|TRUSTEES' REMUNERATION||AND BENEFITS|||
||||2021|2020|
|||||E|
|Trustees'|salaries||186,845|174,212|
|Trustees'|social security||23,310|21,648|
|Trustees'|pension
contributions|to money purchase schemes|9,146|8,710|
||||219,301|204,570|
##
##
##
|STAFF COSTS|||
|---|---|---|
||2021|2020|
||E|F|
|Wages and salaries|591,120|515,138|
|Social security costs|64,077|58,823|
|Other pension costs|29,027|25,774|
||684,224|599,735|
||2021|2020|
|---|---|---|
|Management|1|1|
|Technical|7|6|
|Administration|2|2|
||10||
##
##
|The number
of employees
whose
employee
ben
260,000was:|efits
(excluding
employer
pension
co|sts)
exce|
|---|---|---|
||2021|2020|
|260,001 - 270,000|1|1|
|270,001 - f80,000|1|1|
|f120,001 - 2130,000|1|1|
|f180,001 - 2190,000|1|1|
##
##
|INTANGIBLE FIXEDASSETS||
|---|---|
||Intellectual|
||property|
||E|
|COST||
|At 1 April 2020|1,111,688|
|Additions|129,630|
|At 31 March 2021|1,241,318|
|AMORTISATION||
|At 1 April 2020|821,637|
|Charge for year|138,838|
|At 31 March 2021|960,475|
|NET BOOK VALUE||
|At 31 March 2021|280,843|
|At 31 March 2020|290,051|
##
|11.|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS|TANGIBLE FIXEDASSETS|||||
|---|---|---|---|---|---|---|---|---|
|||||||||Computers|
|||||||||and|
|||||||||furniture|
|||||||||E|
||COST||||||||
||At 1 April 2020|||||||78,326|
||Additions|||||||7,082|
||Disposals|||||||(29,118)|
||At 31 March 2021|||||||56,290|
||DEPRECIATION||||||||
||At 1 April 2020|||||||62,979|
||Charge for year|||||||13,432|
||Eliminated
on disposal|||||||(29,118)|
||At 31 March 2021|||||||47,293|
||NET BOOK VALUE||||||||
||At 31 March 2021|||||||8,997|
||At 31 March 2020|||||||15,347|
|12.|DEBTORS:AMOUNTS||FALLING DUE WITHIN ONE YEAR||||||
||||||||2021|2020|
|||||||||E|
||Other debtors||||||601|5,668|
|13.|CREDITORS: AMOUNTS|||FALLING|DUE WITHIN ONE YEAR||||
||||||||2021|2020|
||||||||E|E|
||Social security and other|||taxes|||23,219|22,015|
||Accruals and deferred|income|||||512,484|547,191|
||||||||535,703|569,206|
||Included
within accruals||and deferred||income is the following|deferred|income:||
|||||||||E|
||Deferred income at 31|March 2020||||||529,080|
||Released
in the year|||||||(529,080)|
||Deferred
in the year|||||||480,843|
||Deferred income at 31|March 2021||||||480,843|
|14.|LEASING AGREEMENTS|LEASING AGREEMENTS|LEASING AGREEMENTS||||||
|---|---|---|---|---|---|---|---|---|
||Minimum|lease payments||under non-cancellable|operating|leases fall due|as follows:||
||||||||2021|2020|
||||||||E||
||Within one year||||||902|30,615|
||Between|one|and five years||||676|1,578|
||||||||1,578|32,193|
|15.|MOVEMENT||IN FUNDS||||||
||||||||Net||
||||||||movement|At|
|||||||At 1.4.20|in funds|31.3.21|
||||||||E|E|
||Unrestricted||funds||||||
||General|fund||||1,118,314|(202,592)|915,722|
||Designated
cash flow fund|||||250,000||250,000|
||Designated
reserve fund|||||530,250||530,250|
|||||||1,898,564|(202,592)|1,695,972|
||TOTAL|FUNDS||||1,898,564|(202,592)|1,695,972|
|Net mov|ement|in funds,
included
in the|above are as follows:|||
|---|---|---|---|---|---|
||||Incoming|Resources|Movement|
||||resources
E|expended
F|in funds
f|
|Unrestricted||funds||||
|General|fund||1,047,928|(1,250,520)|(202,592)|
|TOTAL|FUNDS||1,047,928|(1,250,520)|(202,592)|
##
|Compar|ative|s
for movement
in funds||||
|---|---|---|---|---|---|
|||||Net||
|||||movement|At|
||||At 1.4.19|in funds|31.3.20|
|||||E|E.|
|Unrestricted||funds||||
|General|fund||904,138|214,176|1,118,314|
|Designated||cash flow fund|250,000||250,000|
|Designated||reserve fund|530,250||530,250|
||||1,684,388|214,176|1,898,564|
|TOTAL|FUNDS||1,684,388|214,176|1,898,564|
##
##
|Compara|tive|net movement
in funds,
in|cluded
in the above are as follow|s:||
|---|---|---|---|---|---|
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||E|E|E|
|Unrestricted||funds||||
|General|fund||1,291,301|(1,077,125)|214,176|
|TOTAL|FUNDS||1,291,301|(1,077,125)|214,176|
##
##
##
##
||||2021|2020|
|---|---|---|---|---|
|||||F|
|INCOME AND ENDOWMENTS|||||
|Donations
and legacies|||||
|Subscriptions|||1,047,030|1,287,010|
|Investment
income|||||
|Bank interest|||898|4,291|
|Total incoming|resources||1,047,928|1,291,301|
|EXPENDITURE|||||
|Charitable
activities|||||
|Trustees'
salaries|||93,309|87,106|
|Trustees'
social security|||11,655|10,824|
|Trustees'
pension||contributions|4,573|4,355|
|Wages|||404,275|340,926|
|Social security|||40,767|37,175|
|Pensions|||19,881|17,064|
|Rent and rates|||55,357|53,050|
|Database costs|||86,431|68,914|
|Travel and subsistence|||32|29,793|
|Insurance|||24,947|19,133|
|Telephone|||2,066|2,882|
|Postage and stationery|||1,225|691|
|Computer
costs|||777|834|
|Sundries|||7,842|15,422|
|Consultancy|||139,971|111,775|
|Bank charges|||14,070|16,823|
|Foreign exchange|||50,574|(29,664)|
|Trustees'
meetings||||19,675|
|Training costs|||6,485|10,116|
|Subscriptions|||10,007|9,475|
|Amortisation|||138,838|134,593|
|Depreciation|||13,432|1,697|
||||1,126,514|962,659|
|Support costs|||||
|Management|||||
|Trustees'
salaries|||93,308|87,106|
|Trustees'
social|security||11,655|10,824|
|Trustees'
pension||contributions|4,573|4,355|
||||109,536|102,285|
|Finance|||||
|Accountancy|||7,790|4,147|
##
|||2021|2020|
|---|---|---|---|
|||E|E|
|Finance||||
|Governance|costs|||
|Auditors'
remuneration||6,680|8,034|
|Total resources|expended|1,250,520|1,077,125|
|Net (expenditure)/income||(202,592)|214,176|