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|||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|
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||||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|
##
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|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|
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|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||
##
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|||||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|
##
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||2022|2021|
|---|---|---|
|Management|1|1|
|Technical|7|7|
|Administration|3|2|
|||10|
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||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:||||
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##
||||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)|