DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
LEGAL AND ADMINISTRATIVE INFORMATION
Society's Council President - Dr Sheila Willis President Elect - Professor Tim Thompson Vice President - Dr Robert Green Honorary Secretary -Mr Adam S Long Honorary Treasurer - Dr Benjamin Jones Honorary Editor - Dr Rachel Bolton-King Honorary Chair of Professional Standards -Mrs Helen Davies Ordinary Council Member - Mr David Hancock Ordinary Council Member - Mr William Morris Ordinary Council Member - Dr Samantha Pickles Company number RC000869 Charity number 1156052 Independent examiner TC Group 6 Queen Street Leeds LS1 2TW Bankers Lloyds TSB 8 Cambridge Crescent Harrogate HG1 1PE Barclays Bank 25 James Street Harrogate HG1 1QX Investment advisors Quilter Cheviot Asset Management Limited 5 St Paul's Square Liverpool L3 9SJ
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
CONTENTS
| CEO’s Statement | 4 |
|---|---|
| Report on Activities | 5 - 8 |
| Trustees’ Report | 9 – 10 |
| Statement of Trustees’ Responsibilities | 11 |
| Independent Examiner’s Report | 12 |
| Statement Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes to the Financial Statements |
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
CEO’s STATEMENT
FOR THE YEAR ENDED 31 MARCH 2022
The year from April 2021 to March 2022 has seen several changes at The Society.
The previous CEO, Dr Anya Hunt, left in November and I started as CEO at the end of January. In the interim the team continued operations under the guidance of President Dr Sheila Willis and thanks should go to all involved. It will be Sheila’s long-lasting legacy as President that she steered The Society through the tough times of the pandemic.
Coming out of COVID was a challenge as programmes and visits switched back from virtual to face-to-face and this was achieved seamlessly, with the team gradually returning to the office as it became safe to do so. The staff’s professional approach to remote working has given a confidence that we can increase efficiency through a hybrid working arrangement with designated days in the office. Some staff turn-over in Membership and CPC programmes has been resolved with new recruits settling in impressively and delivering progress.
Events have continued online, with a varied programme trying to maintain the level of engagement with members achieved during COVID and we will return to a mix of online and physical events in 22/23 to reduce risk and reach optimum attendance. Our other areas of work (Science & Justice, the Certificate of Professional Competency programme, the FCIN Collision programme, and Educational Quality Standards Scheme) are all very healthy with plans that will continue to deliver success into 2023.
I have introduced a 3-year Strategy, approved by Council and this will focus on several areas – improving membership benefits, streamlining progression, and growing our programmes. This is of course all being carried out against the backdrop of the challenges on Accreditation under the new FRS Code, and the development of our GQMS system will help to support members in their goal to gain UKAS accreditation. Relationships with both the Forensic Science Regulator and UKAS are strong and I hope to continue to collaborate with both for the good of members.
Finally, we moved our office earlier this year to the more suitable Windsor House in Harrogate – with a net reduction in cost for an improved environment and location. I will also continue my programme of member visits, so please get in touch if this would be of interest to you. Thanks to all the members that have invited me in for a coffee and a chat so far, I value greatly the first-hand experience I get from these meetings.
I look forward to a productive and challenging year.
Darrel Matthews Chief Executive Officer
Dated: 10 November 2022
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
REPORT ON ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
Awards
PW Allen Award - for the best paper published in Science & Justice
‘Cognitive biases in the peer review of bullet and cartridge case comparison casework: A field study’ Author: Erwin J.A.T Mattijssen Volume 60, Issue 4, July 2020
For this year the Council of the Society also awarded Commendations to:
‘A cultural change to enable improved decision-making in forensic science: A six phased approach ’ Authors: Helen Earwaker, Sherry Nakhaeizadeh, Nadine Smit, and Ruth Morgan Volume 60, Issue 1, January 2020
And
‘Opinion evidence in cell site analysis’
Author: Matthew Tart Volume 60, Issue 4, July 2020
Research Scholarship Award
The Scholarship is open to members of the Society who wish to undertake research in forensic science, law, medicine, or crime investigation based on scientific methods.
Mr. Paul Sherriffs, Abertay University
‘Pseudo-Operational Development of Fingermarks on Thermal Papers’
Educational Accreditation & Recognition Scheme 2021-2022
Universities which received Full Accreditation:
Keele University
BSc Forensic Science and Criminology (Single Honours)
University of Greenwich
BSc (Hons) Forensic Science (Extended) (UGIC) BSc (Hons) Forensic Science with Criminology (Extended) (UGIC)
Northumbria University
BSc (Hons) Criminology and Forensic Science with Year in International Multidisciplinary Innovation BSc (Hons) Forensic Science (with a year in International Multidisciplinary Business
Staffordshire University
BSc (Hons) Forensic Science (with a foundation year) BSc (Hons) Forensic Investigation (with a foundation year) MSc Digital Forensic Investigation
University of the West of England
MSc Forensic Science
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
REPORT ON ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
University of Bradford
BSc (Hons) Forensic Science (with placement year) BSc (Hons) Forensic and Medical Sciences (with placement year) BSc (Hons) Forensic Anthropology and Archaeology (with placement year)
Universities which received Conditional Accreditation:
Plymouth Marjon University
BSc (Hons) Forensic Science Universities which received Reaccreditation :
Staffordshire University
BSc (Hons) Forensic Science BSc (Hons) Forensic Science (Sandwich) BSc (Hons) Forensic Investigation BSc (Hons) Forensic Investigation (Sandwich) MSci Forensic Science MSci Forensic Investigation MSc Forensic Science
University of Worcester
BSc (Hons) Forensic and Applied Biology
Technological University
BSc (Hons) DNA and Forensic Analysis
Universities which received Full Recognition :
Staffordshire University
PgCert Digital Forensic Investigation PgDip Digital Forensic Investigation
Technological University of the Shannon: Midlands Midwest
BSc (Ord) Forensic & Pharmaceutical Science
Universities which received Full Recognition renewal :
Staffordshire University
PgCert Forensic Science PgDip Forensic Science
Technological University Dublin
BSc DNA and Forensic Analysis
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
REPORT ON ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
2021-2022 Conference Programme
(1 April 2021 until 31 March 2022)
CSFS Spring Virtual Event 2021
Online
30[th] April 2021
_________ ‘Blood and Bugs’ The Science of Blood Pattern Analysis (BPA) and Forensic Entomology In collaboration with the Royal Society of Biology (South Wales Branch) Online
11[th] May 2021
CSFS Autumn Conference 2021
Forensic Science: We’ve come a long way and there’s still much to do
Online
5[th] November 2021
CSFS Student Conference 2021
Online
6[th] December 2021
__________ CSFS Fingerprint Virtual Conference 2022
Online 25[th] March 2022
Science & Justice Research Seminars
Online on demand
CSFS Student Webinars
Pets at Home: Animal Forensics in the Domestic Setting Dr Samantha Pickles University of Bedfordshire 12[th] May 2021
An Introduction to Fingermarks and Methods for their Enhancement Dr Steve Bleay London South Bank University 23[rd] June 2021
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
REPORT ON ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2022
CSFS Wednesday Webinar Series
X Marks the Spot: Where Forensic Science and Veterinary Science Intersect David Martin BVSc Veterinary Surgeon 7[th] April 2021
What’s My Purpose? What’s My Process? Richard Forster CSFS Quality Consultant 14[th] April 2021 Criminalists Charles Berger Principal Scientist NFI 5[th] May 2021
Management of evidence intake in forensic science Marce Lee-Gorman Operations Support Manager FSI 19[th] May 2021
Post mortem Death Changes: Artefact or Artificial? Barbara Peters Pathologist
9[th] June 2021
Emergency Remote Teaching in Forensic Science: Challenges and Triumphs Assoc. Professor Michelle Harvey Deakin University 16[th] June 2021
Science or ‘just is‘ Part II: The practice of fire investigation Eur Ing Mike Jones ChFP 26[th] January 2022
FORENS-OMICS (UKRI Fellowship Project) Dr Noemi Procopio, UKRI FLF 2[nd] February 2022
Science or ‘just is‘ Part III: The presentation of fire investigation Eur Ing Mike Jones ChFP 23[rd] February 2022
Survey Forensic Solutions Cesar Almeida KOREC 9[th] March 2022
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Society's Council present their report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Society's [governing document], the Charities Act 2011 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)".
Objectives and activities
The Society's objects are to advance the study application and standing of forensic science and to facilitate cooperation among persons interested in forensic science throughout the world. The policies adopted in furtherance of these objects are given in the Trustees report and there has been no change in these during the year.
The Society's council have paid due regard to guidance issued by the Charity Commission in deciding what activities the Society should undertake.
Achievements and performance
Financial review
The statement of Financial Activities shows a surplus for the year of £44,353 and reserves at the end of the year of £598,537.
The reserves of the Society are held in an unrestricted fund and at the end of the year £12,826 of the total is represented by tangible fixed assets. The balance of £585,711 could be converted into liquid funds within one month and Council therefore consider that there are currently sufficient resources available to allow the ongoing activities to continue in the event of a significant shortfall in budgeted income.
The Society's council has assessed the major risks to which the Society is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
The Society maintains and regularly updates a risk register. Reports are presented to each meeting of Council where discussion of risks and subsequent mitigation actions on any risks is agreed.
The Society maintains insurance against identifiable and insurable losses of income and assets. This cover is reviewed annually.
Structure, governance, and management
The Society is a registered charity (Registration number 1156052) and operates in accordance with its Constitution.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 MARCH 2022
The Society's council who served during the year and up to the date of signature of the financial statements were:
President - Dr Sheila Willis President elect - Professor Tim Thompson Vice President - Dr Robert Green Honorary Secretary – Mr. Adam S Long Honorary Treasurer - Dr Ben Jones Honorary Editor - Dr Rachel Bolton-King Honorary Chair of Professional Standards -Mrs. Helen Davies Ordinary Council Member -Mr. David Hancock Ordinary Council Member – Mr. William Morris Ordinary Council Member -Dr Samantha Pickles
A maximum of ten serving Members of Council also act as Trustees of the Society. Council is at liberty to co-opt a further three advisors if required for the conduct of Society business.
Elections to replace retiring Council Members and ratify mid-term appointments take place immediately prior to the Annual General Meeting (AGM) and are announced at that meeting held in November each year.
New Trustees on Council are mentored by current serving Trustees and are provided with information on the legal responsibilities of Trusteeship, and information from the Charity commission as general guidance.
Sub-committees are made up of members of Council. They meet as required for the conduct of the Society business and all acts and proceedings are fully and promptly reported to Council. All members of Council and subcommittees give their time voluntarily.
Responsibility for investment policy resides with Council and, as Trustees of the Society, it has the power to invest such assets as it sees fit.
The Trustees have instructed the Society's investment managers to continue to adopt a cautious risk profile in order to protect the investments held.
The Trustees' report was approved by Council.
Adam S Long Honorary Secretary
Dated: 10 November 2022
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2022
The Society's Council (Council) is responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Society's council to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Society and of the incoming resources and application of resources of the Society for that year.
In preparing these financial statements, Council is 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
Council is responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Society and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Council is responsible for the maintenance and integrity of the charity and financial information included on the Society's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
INDEPENDENT EXAMINER’S REPORT
TO THE SOCIETY’S COUNCIL OF THE CHARTERED SOCIETY OF FORENSIC SCIENCES
I report to Council on my examination of the financial statements of The Chartered Society of Forensic Sciences (the Society) for the year ended 31 March 2022.
Responsibilities and basis of report
As Council of the Society, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Society’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Society’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
-
1 accounting records were not kept in respect of the Society as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 financial statements to be reached.
TC Group 6 Queen Street Leeds LS1 2TW 10/11/2022 Dated:
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2022 | 2021 | ||
| Notes | £ | £ | |
| Income from: | |||
| Charitable activities | 3 | 587,550 | 548,197 |
| Investments | 4 | 314 | 409 |
| Total income | 587,864 | 548,606 | |
| Expenditure on: | |||
| Charitable activities | 5 | 553,072 | 462,274 |
| Net gains/(losses) on investments | 9 | 9,561 | 34,992 |
| Net movement in funds | 44,353 | 121,324 | |
| Fund balances at 1 April 2021 | 554,184 | 432,860 | |
| Fund balances at 31 March 2022 | 598,537 | 554,184 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
BALANCE SHEET
AS AT 31 MARCH 2022
| Notes Fixed assets Tangible assets 10 Investments 11 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Income funds Unrestricted funds |
2022 £ 95,688 176,674 272,362 (9,155) |
£ 12,826 322,504 335,330 263,207 598,537 598,537 598,537 |
2021 £ 95,801 171,561 267,362 (41,592) |
£ 15,784 312,630 |
||
|---|---|---|---|---|---|---|
| 328,414 225,770 554,184 |
||||||
| 554,184 | ||||||
| 554,184 |
The financial statements were approved by the Honorary Secretary on behalf of the Trustees and signed on 10 November 2022.
Adam S Long Honorary Secretary
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
1.1 Accounting convention
The financial statements have been prepared in accordance with the Society's [governing document], the Charities Act 2011 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)". The Society is a Public Benefit Entity as defined by FRS 102.
The Society has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Society. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, Council has a reasonable expectation that the Society has adequate resources to continue in operational existence for the foreseeable future. Thus, Council continues to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Society.
1.4 Income
Income is recognised when the Society is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Society has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
(continued)
1.5 Expenditure
Expenditure is accounted for on an accruals basis.
Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the Society and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources e.g., staff costs by time spent, refer to note 6.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 20 - 50% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/(expenditure) for the year.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the Society reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
- 1 Accounting policies
(continued)
1.10 Financial instruments
The Society has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all its financial instruments.
Financial instruments are recognised in the Society's balance sheet when the Society becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Society’s contractual obligations expire or are discharged or cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Society is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
2 Critical accounting estimates and judgements
In the application of the Society’s accounting policies, Council is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from charitable activities
| Membership subscriptions Educational activities Research and development Other income |
2022 £ 2021 £ 182,468 183,558 320,299 281,622 84,012 76,893 771 6,124 587,550 548,197 |
|---|---|
4 Investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2022 | 2021 | |
| £ | £ | |
| Dividends and interest on listed investments | 3,527 | 3,013 |
| Investment management costs | (3,213) | (2,700) |
| Interest receivable | - | 96 |
| 314 | 409 |
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
5 Expenditure from charitable activities
| Membership subscriptions Educational activities Research and development Other *Including allocated Support costs (note 6) |
2022 £ 31,836 508,955 12,281 - 553,072 553,072 |
2021 £ 44,475 396,596 19,797 1,406 |
|---|---|---|
| 462,274 | ||
| 462,274 | ||
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
| 6 Support costs Staff costs Depreciation, repairs and maintenance Other administration expenses Accountancy and independent examination Consultancy and other professional fees Council and committee expenses Analysed between Membership subscriptions Educational activities Research & Development Other income |
Support Governance costs costs £ £ 276,870 - 45,363 - 56,535 - - 2,580 - 3,343 - 7,090 378,768 13,013 44,380 - 334,388 13,013 - - - - 378,768 13,013 |
2022Support costs Governance costs £ £ £ 276,870 260,754 - 45,363 27,160 - 56,535 29,098 - 2,580 - 2,580 3,343 - 2,391 7,090 - 503 391,781 317,012 5,474 44,380 42,945 - 347,401 269,845 5,474 - 2,816 - - 1,406 - 391,781 317,012 5,474 |
2021 £ 260,754 27,160 29,098 2,580 2,391 503 |
|
|---|---|---|---|---|
| 322,486 42,945 275,319 2,816 1,406 |
||||
| 322,486 |
7 Council
During the year a total of £1,400 was paid to Trustees for assessment work. The fees did not cover the role the Trustees undertake for the charity.
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
8 Employees
The average monthly number of employees during the year was:
| Cost of charitable activities Governance costs Total Employment costs Wages and salaries Social security costs Other pension costs There were no employees whose annual remuneration was £60,000 or more during the year. |
2022 Number 8 1 9 2022 £ 237,508 19,991 19,371 276,870 - |
2021 Number 5 1 6 |
|---|---|---|
| 2021 £ 225,562 17,430 17,762 260,754 |
||
| 1 |
9 Net gains/(losses) on investments
| Net gains/(losses) on investments | ||
|---|---|---|
| Unrestricted | Unrestricted |
|
| funds | funds |
|
| 2022 | 2021 |
|
| £ | £ |
|
| Revaluation of investments | 9,561 | 34,992 |
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2022
| 10 | Tangible fixed assets | |
|---|---|---|
| Fixtures and fittings | ||
| £ | ||
| Cost | ||
| At 1 April 2021 | 73,151 | |
| Additions | 6,064 | |
| At 31 March 2022 | 79,215 | |
| Depreciation and impairment | ||
| At 1 April 2021 | 57,367 | |
| Depreciation charged in the year | 9,022 | |
| At 31 March 2022 | 66,389 | |
| Carrying amount | ||
| At 31 March 2022 | 12,826 | |
| At 31 March 2021 | 15,784 | |
| 11 | Fixed asset investments | |
| Listed | ||
| investments | ||
| £ | ||
| Cost or valuation | ||
| At 1 April 2021 | 312,630 | |
| Additions at cost including income reinvested | 313 | |
| Net investment gains losses | 9,561 | |
| At 31 March 2022 | 322,504 | |
| Carrying amount | ||
| At 31 March 2022 | 322,504 | |
| At 31 March 2021 | 312,630 |
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DocuSign Envelope ID: E62F064B-336D-4396-9731-9C060E55FB37
Charity Registration No. 1156052
THE CHARTERED SOCIETY OF FORENSIC SCIENCES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 12 Financial instruments Carrying amount of financial assets Instruments measured at fair value through profit or loss 13 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 14 Creditors: amounts falling due within one year Trade debtors Other debtors Accruals and deferred income |
2022 £ 322,504 2022 £ 4,514 82,000 9,174 95,688 2022 £ 3,148 - 6,007 9,155 |
2021 £ 312,630 2021 £ 9,700 82,000 4,101 |
|---|---|---|
| 95,801 2021 £ 4,660 29,310 7,622 |
||
| 41,592 |
15 Related party transactions
There were no disclosable related party transactions during the year (2021 - none).
16 Trustees’ expenses
During the year the Trustees received no income (2021: £nil). Trustees are paid expenses for attending meetings and for carrying out required duties as a trustee. During the year travel and subsistence expenses paid to 10 Trustees totalled £1,018 (2021: £503).
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