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** 

1 



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 

2 



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||



3 



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 

4 



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 

5 



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 

6 



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** 

_________________________________ 

7 



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** 

_________________________________ 

8 



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. 

9 



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 

10 



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. 

11 



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: 

12 



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. 

13 



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**<br>**Fixed assets**<br>Tangible assets<br>**10**<br>Investments<br>**11**<br>**Current assets**<br>Debtors<br>**13**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**14**<br>Net current assets<br>**Total assets less current liabilities**<br>**Income funds**<br>Unrestricted funds|**2022**<br>**£**<br>95,688<br>176,674<br>272,362<br>(9,155)||**£**<br>12,826<br>322,504<br>335,330<br>263,207<br>598,537<br>598,537<br>598,537|**2021**<br>**£**<br>95,801<br>171,561<br>267,362<br>(41,592)||**£**<br>15,784<br>312,630|
|---|---|---|---|---|---|---|
||||||<br>|328,414<br>225,770<br>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** 

14 



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. 

15 



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. 

16 



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. 

17 



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<br>Educational activities<br>Research and development<br>Other income|**2022**<br>**£**<br>**2021**<br>**£**<br>182,468<br>183,558<br>320,299<br>281,622<br>84,012<br>76,893<br>771<br>6,124<br>587,550<br>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|



18 



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*<br>Educational activities*<br>Research and development*<br>Other*<br>*****_Including allocated Support costs (note 6)_|**2022**<br>**£**<br>31,836<br>508,955<br>12,281<br>-<br>553,072<br>553,072|**2021**<br>**£**<br>44,475<br>396,596<br>19,797<br>1,406|
|---|---|---|
|||462,274|
|||462,274|
||||



19 



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**<br>**Support costs**<br>Staff costs<br>Depreciation, repairs and<br>maintenance<br>Other administration<br>expenses<br>Accountancy and<br>independent<br>examination<br>Consultancy and other<br>professional fees<br>Council and committee<br>expenses<br>Analysed between<br>Membership<br>subscriptions<br>Educational activities<br>Research & Development<br>Other income||**Support Governance**<br>**costs**<br>**costs**<br>**£**<br>**£**<br>276,870<br>-<br>45,363<br>-<br>56,535<br>-<br>-<br>2,580<br>-<br>3,343<br>-<br>7,090<br>378,768<br>13,013<br>44,380<br>-<br>334,388<br>13,013<br>-<br>-<br>-<br>-<br>378,768<br>13,013|**2022**Support costs Governance<br>costs<br>**£**<br>£<br>£<br>276,870<br>260,754<br>-<br>45,363<br>27,160<br>-<br>56,535<br>29,098<br>-<br>2,580<br>-<br>2,580<br>3,343<br>-<br>2,391<br>7,090<br>-<br>503<br>391,781<br>317,012<br>5,474<br>44,380<br>42,945<br>-<br>347,401<br>269,845<br>5,474<br>-<br>2,816<br>-<br>-<br>1,406<br>-<br>391,781<br>317,012<br>5,474|2021<br>£<br>260,754<br>27,160<br>29,098<br>2,580<br>2,391<br>503|
|---|---|---|---|---|
|||||322,486<br>42,945<br>275,319<br>2,816<br>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. 

20 



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<br>Governance costs<br>Total<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>There were no employees whose annual remuneration was £60,000 or more during<br>the year.|**2022**<br>**Number**<br>8<br>1<br>9<br>**2022**<br>**£**<br>237,508<br>19,991<br>19,371<br>276,870<br>-|**2021**<br>**Number**<br>5<br>1<br>6|
|---|---|---|
|||**2021**<br>**£**<br>225,562<br>17,430<br>17,762<br>260,754|
|||1|



## **9 Net gains/(losses) on investments** 

|**Net gains/(losses) on investments**|||
|---|---|---|
||**Unrestricted**|<br>Unrestricted|
||**funds**|<br>funds|
||**2022**|<br>2021|
||**£**|<br>£|
|Revaluation of investments|9,561|<br>34,992|



21 



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|



22 



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**<br>**Carrying amount of financial assets**<br>Instruments measured at fair value through profit or loss<br>**13 Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>**14 Creditors: amounts falling due within one year**<br>Trade debtors<br>Other debtors<br>Accruals and deferred income|**2022**<br>**£**<br>322,504<br>**2022**<br>**£**<br>4,514<br>82,000<br>9,174<br>95,688<br>**2022**<br>**£**<br>3,148<br>-<br>6,007<br>9,155|**2021**<br>**£**<br>312,630<br>**2021**<br>**£**<br>9,700<br>82,000<br>4,101|
|---|---|---|
|||95,801<br>**2021**<br>**£**<br>4,660<br>29,310<br>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). 

23