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2022-03-31-accounts

Page
Report ofthe Trustees 1to6
Report ofthe Independent
Auditors		 7 to 10
Statement of Financial Activities
Statement of Financial Position 12
Statement ofCash Flows 13
Notes to the Statement ofCash Flows 14
Notes to the Financial Statements 15 to 22
Detailed Statement ofFinancial Activities 23 to 24

2022 2021
Unrestricted Total
funds funds
Notes F
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 992,306 1,047,030
Investment
income		 68 898
Total 992,374 1,047,928
EXPENDITURE ON
Charitable
activities		 5
Development
and maintenance		 ofdatabase 1,171,442 1,250,520
NET INCOME/(EXPENDITURE) (179,068) (202,592)
RECONCILIATION
OF FUNDS
Total funds brought
forward		 1,695,972 1,898,564
TOTAL FUNDS CARRIED FORWARD 1,516,904 1,695,972

2022 2021
Unrestricted Total
funds funds
Notes E E
FIXEDASSETS
Intangible
assets		 10 322,326 280,843
Tangible assets 11 8,044 8,997
330,370 289,840
CURRENT ASSETS
Debtors 12 19,618 33,842
Cash at bank 1,677,412 1,907,993
1,697,030 1,941,835
CREDITORS
Amounts
falling due within one year		 13 (510,496) (535,703)
NET CURRENT ASSETS 1,186,534 1,406, 132
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,516,904 1,695,972
NET ASSETS 1,516,904 1,695,972
FUNDS 15
Unrestricted
funds		 1,516,904 1,695,972
TOTAL FUNDS 1,516,904 1,695,972

2022 2021
Notes E F
Cash flows from operating activities
Cash generated
from operations		 (32,271) (83,306)
Net cash used
in operating		 activities (32,271) (83,306)
Cash flows from investing activities
Purchase of intangible
fixed		 assets (193,472) (129,630)
Purchase oftangible
fixed assets		 (4,906) (7,082)
Interest received 68 S98
Net cash used
in investing
activities		 (198,310) (135,814)
Change
in cash and cash		 equivalents
in the reporting
period		 (230,581) (219,120)
Cash and cash equivalents atthe
beginning
ofthe reporting		 period 1,907,993 2,127,113
Cash and cash equivalents at the end
ofthe reporting
period		 1,677,412 1,907,993

RECONCILI
ACTIVITIES		 ATION
OF NET EXPE		 NDITURE TO NET CASH FLOW F ROM OPERATING
2022 2021
E
Net expenditure
for the reporting		 period (as per the Statement
ofFinancial Activities) (179,068) (202,592)
Adjustments for:
Depreciation charges 157,848 152,270
Interest received (68) (898)
Decrease
in		 debtors 14,224 1,417
Decrease
in		 creditors (25,207) (33,503)
Net cash used in operations (32,271) (83,306)

ANALYSIS OF CHANGES
IN NET F		 UNDS
At 1.4.21 Cash flow At 31.3.22
E E
Net cash
Cash at bank 1,907,993 (230,581) 1,677,412
1,907,993 (230,581) 1,677,412
Total 1,907,993 (230,581) 1,677,412

3. DONATIONS AND LEGACIES
2022 2021
E E
Donations 21
Subscription s 992,285 1,047,030
992,306 1,047,030
4. INVESTMENT INCOME
2022 2021
F
Bank interest 68 898
5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
E F E
Development and maintenance of
database 1,042,266 129,176 1,171,442
6. SUPPORT COSTS
Governance
Management Finance costs Totals
E E F
Development and maintenance of
database 110,906 12,870 5,400 129,176

General Governance
Support function Basis ofapportionment
Wages 110,906 The duties to which they relate
Audit fees 5,400 Governance
Accountancy 12,870 The duties to which they relate
Total 123,776 5,400

2022 2021
Auditors' remuneration 5,400 6,680
Depreciation - owned assets 5,859 13,432
Other operating
leases		 14,840 55,357
Intellectual property amoitisation 151,989 138,838
Foreign exchange losses 11,042 50,574
TRUSTEES' REMUNERATION AND BENEFITS
2022 2021
E E
Trustees' salaries 189,895 186,845
Trustees' social security 22,544 23,310
Trustees' pension
contributions		 to money purchase schemes 9,603 9,146
222,042 219,301

2022 2021
Management 1 1
Technical 7 7
Administration 3 2
10

The number
of employees
whose
employee
benefits
f60,000was:		 (excluding
employer
pension
c		 osts)
exceed
2022 2021
f60,001 - f70,000 1
f70,001 - f80,000 1
f120,001 - f130,000 1
f180,001 - f190,000 1
f190,001 - f200,000
10. INTANGIBLE FIXEDASSETS
Intellectual
property
f
COST
At 1 April 2021 1,241,318
Additions 193,472
At 31 March 2022 1,434,790
AIIORTISATION
At 1 April 2021 960,475
Charge for year 151,989
At 31 March 2022 1,112,464
NET BOOK VALUE
At 31 March 2022 322,326
At 31 March 2021 280,843

11. TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS
Computers
and
furniture
f
COST
At 1 April 2021 56,290
Additions 4,906
Disposals (3,070)
At 31 March 2022 58,126
DEPRECIATION
At 1 April 2021 47,293
Charge for year 5,859
Eliminated
on disposal		 (3,070)
At 31 March 2022 50,082
NET BOOK YALUE
At 31 March 2022 8,044
At 31 March 2021 8,997
12. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
F
Other debtors 1,081 601
Prepayments
and accrued income		 18,537 33,241
19,618 33,842
13. CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR
2022 2021
f
Trade creditors 2,346
Social security and other taxes 32,988 23,219
Accruals and deferred
income		 475,162 512,484
510,496 535,703
Included
within accruals		 and deferred income is the following deferred income:
Deferred income at 31 March 2021 480,843
Released
in the year		 (480,843)
Deferred
in the year		 454,721
Deferred income at 31 March 2022 454,721
The deferred
income is		 in respect ofthe annual memberships to the database.

Minimum le as e payments
under		 non-cancellable
operating
leases fall du		 e as follows;
2022 2021
E E
Within one year 13,924 3,782
Between one and five years 676
13,924 4,458
MOVEMENT IN FUNDS
Net
movement At
At 1.4.21 in funds 31,3.22
E
Unrestricted funds
General fund 915,722 (179,068) 736,654
Designated cash flow fund 250,000 250,000
Designated reserve fund 530,250 530,250
1,695,972 (179,068) 1,516,904
TOTAL FUNDS 1,695,972 (179,068) 1,516,904
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
E E
Unrestricted funds
General fund 992,374 (1,171,442) (179,068)
TOTAL FUNDS 992,374 (1,171,442) (179,068)

Comparative s
for 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

MOVEMENT IN FUNDS - c ontinued
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
E
Unrestricted funds
General
fund		 1,047,928 (1,250,520) (202,592)
TOTAL FUNDS 1,047,928 (1,250,520) (202,592)
The Charity has the following designated funds:

2022 2021
F E
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 21
Subscriptions 992,285 1,047,030
992,306 1,047,030
Investment
income
Bank interest 68
Total incoming resources 992,374 1,047,928
EXPENDITURE
Charitable
activities
Trustees'
salaries		 94,834 93,309
Trustees'
social security		 11,272 11,655
Trustees'
pension		 contributions 4,802 4,573
Wages 392,245 404,275
Social security 41,691 40,767
Pensions 19,334 19,881
Rent and rates 14,840 55,357
Database costs 76,073 86,431
Travel and subsistence 1,808 32
Insurance 30,967 24,947
Telephone 730 2,066
Postage and stationery 908 1,225
Computer costs 262 777
Sundries 7,047 7,842
Consultancy 146,299 139,971
Bank charges 14,562 14,070
Foreign exchange 11,042 50,574
Training costs 5,148 6,485
Subscriptions 7,204 10,007
Recruitment
fees		 3,350
Amortisation 151,989 138,838
Depreciation 5,859 13,432
1,042,266 1,126,514
Support costs
Management
Trustees'
salaries		 94,833 93,308
Trustees'
social		 security 11,272 11,655
Trustees'
pension		 contributions 4,801 4,573
110,906 109,536

2022 2021
E
Management
Finance
Accountancy 12;870 7,790
Governance costs
Auditors'
remuneration		 5,400 6,680
Total resources expended 1,171.442 1.250,520
Net expenditure (179,088) (202,592)