**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 2024** 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Society's Council**|President – Professor Tim Thompson|
|---|---|
||President Elect – Mr Mike Jones_(interim from February 2024)_|
||Vice President – Professor Robert Green OBE|
||Honorary Secretary – Mr Craig Arnold|
||Honorary Treasurer – Mrs Susan Carney-Gannon|
||Honorary Editor – Dr Rachel Bolton-King|
||Honorary Chair of Professional Standards – Mrs Helen Davies|
||Ordinary Council Member – Dr Felicity Carlysle-Davies|
||Ordinary Council Member – Dr Leisa Nichols-Drew|
||Ordinary Council Member – Dr Helen Tidy|
|**Company number**|RC000869|
|**Charity number**|1156052|
|**Independent examiner**|ADM Accountants (Yorkshire) Ltd|
||Windsor House|
||Cornwall Road|
||Harrogate|
||HG1 2PW|
|**Bankers**|Lloyds TSB|
||8 Cambridge Crescent Harrogate|
||HG1 1PE|
||Barclays Bank 25 James Street Harrogate|
||HG1 1QX|
||HSBC|
||7 Prospect Crescent|
||Harrogate|
||HG1 1RN|
|**Investment advisors**|Quilter Cheviot Asset Management Limited|
||5 St Paul's Square|
||Liverpool|
||L3 9SJ|



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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **CONTENTS** 

|CEO’s Statement|4|
|---|---|
|Report on Activities|6|
|Trustees’ Report|11|
|Statement of Trustees’ Responsibilities|13|
|Independent Examiner’s Report|14|
|Statement Financial Activities|15|
|Balance Sheet|16|
|Notes to the Financial Statements|17|



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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **CEO’s STATEMENT** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

The year from April 2023 to March 2024 has seen much success, progress and growth in the workings of the Society. 

I am very pleased to see that membership levels have grown in the last year, peaking at around three and a half thousand at the end of the year. This is a reflection of all the work we do – continuing to support our members will grow the influence and attract new members. We continue to offer a strong programme of events, including another successful Conference last year. 

CSI Competency assessment work with Police forces continues to be successful and we are currently talking to all forces to assess how we can be flexible and adaptable as more forces engage with UKAS, potentially changing assessment needs in the future. 

The Educational Quality Standards programme goes from strength to strength, with a busy schedule through 2023 to 2024. Working with our Chair of Professional Standards, this continues to be popular with universities and delivers independent assessment of courses – last year saw a very busy programme as the multi-year cycle started again. The redesigned CSFS International Certificate of Education has landed well and distinguishes the product and process from UK and EU based work and becomes more efficient in terms of resources. Our journal, Science & Justice has had a very successful year and contributes to the Society’s profile and influence. My thanks to the Editorial team for their unstinting work to maintain the quality that we offer to the forensic landscape. 

The sum of the contributions from the Journal, the programmes, membership subscriptions – tied in with closer control on costs – has resulted in a healthy financial performance for the year. Our Accountants ADM have reported that a reasonable surplus was made in the period to reflect a solid year. We continue to operate to an Annual Budget which is communicated to all staff and agreed by Council and allows us to assess all spending decisions and track performance. 

A larger proportion of my time is now spent on policy work as we move into Regulation and compliance, which is arguably the biggest change in the forensics environment for many years. We have a strong relationship with all of the key stakeholders, and The Society is working with all of these to progress the views of members and explain the implications of any future decisions. I really appreciate that members have taken time to put their views forward in round-table meetings, zoom calls or surveys. 

Our ongoing work on the FSA of Case Review has been carried out through a dedicated Working Group who will propose a draft of the FSA for consultation with the wider environment and our thanks go to everyone who contributed to our surveys and assessments. I would also add my thanks and appreciation to the Working Group who have worked collaboratively (and tirelessly) to progress this work. 

The Forscite Quality Management System is designed for SMEs and sole operators, to assist them through their journey with a cost-effective, simple-to-use Quality system. Feedback from members really matters in this area – so please let us know how we can support your business via the consultations or events. It’s worth keeping an eye on the website too, for our guides and info on this and as always, please drop me a line if any specific queries. 

During this year, we have seen the Emerging Forensic Network (for those members that are studying Forensics, or who have just started their careers) deliver a full programme of webinars that are focused on supporting this community with events and information to promote successful careers in the world of 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

forensic science. This has been achieved through the energy and hard work of the Committee, representing the next generation of forensic leaders! 

My thanks to the team in Windsor House in Harrogate, our wider team that work on our programmes and Working Groups, and of course the President and Council members for their continued support, guidance and hard work that have contributed to a very successful year. I am also grateful to everyone who has invited me to visit their University, Crime House or business premises over the year, I am always keen to see where members work! 

I look forward to meeting everyone at Conference today and discussing how we can continue to work together to make the Society stronger for the benefit of members and the wider Forensic environment. 

Darrell Matthews **Chief Executive Officer** 

1[st] October 2024 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **REPORT ON ACTIVITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **Awards** 

**PW Allen Award** - for the best paper published in Science & Justice. 

_‘Stimulation-based reconstruction of traffic incidents from moving vehicle mono-camera’_ Authors: **E. Kolla, V Adamova, P Vertal** Volume 62, Issue 1, January 2022 

## **Research Grant** 

The Research Grant is open to Members (professional) and Fellows of the Society to support research projects in forensic science, criminal justice, forensic science policy and/or practice, forensic medicine or crime investigation based on scientific methods. 

_‘Development and application of forensic tools to support Police investigations into poaching and habitat destruction of the endangered freshwater pearl mussel (Margaritifera margaritifera) in the United Kingdom’_ 

## **Dr Nick Dawnay** 

## **Travel Bursary** 

The Travel Bursary is awarded to support CSFS members to present their research at relevant conferences. 

## Part 1 

_‘The challenges in the identification of thermolabile new psychoactive substances, where we are and the way forward’_ 

**Dr Ana Flavia Belchior de Andrade** , 23[rd] Triennial meeting of the International Association of Forensic Sciences 

## Part 2 

_‘Key Forensic Voice Analysis Cases in the United Kingdom’_ 

**Dr Richard Rhodes** , International Association for Forensic Phonetics and Acoustics [IAFPA] 2024 

## **Autumn Conference Bursary** 

The Autumn Conference Bursary is for the best paper submitted for the Autumn conference. _‘Transforming Learning in Forensic Toxicology through ChatGPT-Powered Dialogues’_ **Edmond Sanganyado** Northumbria University 

## **Educational Accreditation & Recognition Scheme** 

## **(1 April 2023 until 31 March 2024)** 

## Universities which received **Full Accreditation:** 

## **University of Kent** 

_BSc (Hons) Forensic Science (with a Professional Placement) (from Sept 2021) BSc (Hons) Forensic Science (with a Foundation Year)_ 

_MSc Forensic Science_ 

## **Nottingham Trent University** 

_MSci Forensic Science (Sandwich)_ 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

Universities which received **Reaccreditation:** 

## **Atlantic Technological University (Galway)** 

_BSc (Hons) Forensic Science and Analysis_ 

## **Bournemouth University** 

_BSc (Hons) Forensic Biology BSc (Hons) Forensic Investigation BSc (Hons) Forensic Science_ 

## **University of Derby** 

_BSc (Hons) Forensic Science_ 

_BSc (Hons) Forensic Science (with Foundation Year) BSc (Hons) Forensic Science (with Industrial Placement)_ 

_BSc (Hons) Forensic Science (with Foundation Year with Industrial Placement)_ 

_BSc (Hons) Forensic Science with Criminology_ 

_BSc (Hons) Forensic Science with Criminology (with Foundation Year) BSc (Hons) Forensic Science with Criminology (with Industrial Placement)_ 

_BSc (Hons) Forensic Science with Criminology (with Foundation Year with Industrial Placement) BSc (Hons) Forensic Science with Psychology_ 

_BSc (Hons) Forensic Science with Psychology (with Foundation Year) BSc (Hons) Forensic Science with Psychology (with Industrial Placement) BSc (Hons) Forensic Science with Psychology (with Foundation Year Industrial Placement)_ 

## **University of Kent** 

_BSc (Hons) Forensic Science BSc (Hons) Forensic Science (with a year in industry) (until July 2024)[[1]] BSc (Hons) Forensic Science (with a year Abroad)_ 

_BSc (Hons) Forensic Science (with a year in Computing) BSc (Hons) Forensic Science (with a year in Data Analytics) BSc (Hons) Forensic Science (with a year in Journalism) BSc (Hons) Forensic Science (with a year in Languages)_ 

_BSc (Hons) Forensic Science (with a year in Television and Online Broadcasting) MSci Forensic Science_ 

_MSci Forensic Science (with a year in Computing) MSci Forensic Science (with a year in Data Analytics) MSci Forensic Science (with a year in Journalism) MSci Forensic Science (with a year in Languages) MSci Forensic Science (with a year in Television and Online Broadcasting)_ 

## **University of Lincoln** 

_BSc (Hons) Forensic Science BSc (Hons) Forensic Science (with Foundation Year)_ 

## **London South Bank University** 

_BSc (Hons) Forensic Science and Analysis_ 

> _[1] Programme title replaced in September 2021 with BSc (Hons) Forensic Science (with a Professional Placement). Both programme titles will continue to run in unison until Summer 2024 when the title (with a Year in Industry) will be withdrawn. The CSFS records and website will be updated at that time_ . 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **Nottingham Trent University** 

_BSc (Hons) Forensic Science BSc (Hons) Forensic Science (Sandwich) MSci Forensic Science MSc Forensic Science_ 

## **Robert Gordon University** 

_BSc (Hons) Forensic and Analytical Science_ 

## **University of Strathclyde** 

_MChem Forensic and Analytical Chemistry MSc Forensic Science_ 

## **Teesside University** 

_BSc (Hons) Computer and Digital Forensics BSc (Hons) Computer and Digital Forensics (with Foundation Year) BSc (Hons) Crime Scene Science BSc (Hons) Crime Scene Science (with Foundation Year) BSc (Hons) Forensic Science BSc (Hons) Forensic Science (with Foundation Year) MSc Forensic Science MSc Forensic Science (with Advanced Practice)_ 

## **University of West London** 

_BSc (Hons) Forensic Science BSc (Hons) Forensic Science with Foundation Year_ 

Universities which received **Full Recognition** : 

## **The Open University** 

_MSc Cyber Security MSc Cyber Security (Graduate Apprenticeship)_ 

Universities which received **Full Recognition renewal** : 

## **Bournemouth University** 

_BSc (Hons) Archaeological, Anthropological & Forensic Sciences_ 

## **The Open University** 

_MSc Computing (Information Security and Forensics) PgDip Computing (Information Security and Forensics)_ 

## **Teesside University** 

_PgCert Forensic Radiography PgDip Forensic Radiography MSc Forensic Radiography_ 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **REPORT ON ACTIVITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **2023-2024 Conference Programme (1 April 2023 until 31 March 2024)** 

_Applications of Digital to Forensic Investigations_ 

Manchester 19[th] May 2023 

## _Successful Writing for Publication Workshop_ 

Staffordshire University 26-27th June 2023 

Autumn Conference 2023 - _Forensic Science: a case based activity_ 

Leeds 27[th] October 2023 

Student Conference 2023 - _Big things come in small packages: Novel insights in trace evidence analysis_ In partnership with University of Kent 6th December 2023 

## CSFS Wednesday Webinar Series 

_Traces left by the production and the use of 3D-printed firearms: extension of the field of investigation_ Denis Werner, University of Derby 19[th] April 2023 

_Fingermark detection: current state of research and future challenges_ 

Sebastien Moret, University of Derby 17[th] May 2023 

_A challenging case of FII (Fabricated or Induced Illness)_ 

Simon Grant, University of Bedfordshire 12[th] July 2023 

_The Mummies of Cape Town – Understanding spontaneous natural mummification in forensic settings_ Dr Devin Finaughty, University of Kent 

13[th] September 2023 

_The establishment and work of the Independent Commission for the Location of Victims’ Remains in Ireland_ Geoff Knupfer MBE FCSFS 

28[th] February 2024 

_Poisonous Tales: A Forensic Examination of Poisons in Fiction_ 

Dr Hilary Hamnett, University of Lincoln 27[th] March 2024 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## EFN Webinar Series 

## _Offender Profiling and Geospatial Analysis_ 

Ian Oldfield, Geospatial Specialist (formerly Metropolitan Police) 20[th] July 2023 

## _Major Incident Management/ DVI_ 

Dr Andrew Langley University of Kent 21[st] September 2023 

## _Forensic careers and transitions_ 

Professor Ian Pepper, International Centre for Policing and Security, University of South Wales 9[th] October 2023 

## _A day in the life of a Forensic Laboratory Scientist_ 

Vanessa Suarez, Cellmark 11[th] December 2023 

## _Forensic Employability: The application process for forensic roles within the Police_ 

Louise Morgan, West Yorkshire Police 

25[th] January 2024 

_Job search: The international perspective_ 

Jasmine Lall 5[th] February 2024 

_A day in the life - Forensic Psychologist_ 

Silvia Hurwood 4[th] March 2024 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **TRUSTEES’ REPORT** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

The Society's Council present their report and financial statements for the year ended 31 March 2024. 

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 co-operation 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 £51,457 and reserves at the end of the year of £638,555. 

The reserves of the Society are held in an unrestricted fund and at the end of the year £9,533 of the total is represented by tangible fixed assets. The balance of £629,022 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. We have been impressed by the management of the Society and the ongoing commitment by all of the staff to provide an important and ever improving service to members. 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **TRUSTEES’ REPORT** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

The Society's council who served during the year and up to the date of signature of the financial statements were: 

President – Professor Tim Thompson President Elect – Mr Mike Jones _(interim from February 2024)_ Vice President – Professor Robert Green OBE Honorary Secretary – Mr Craig Arnold Honorary Treasurer – Mrs Susan Carney-Gannon Honorary Editor – Dr Rachel Bolton-King Honorary Chair of Professional Standards – Mrs Helen Davies Ordinary Council Member – Dr Felicity Carlysle-Davies Ordinary Council Member – Dr Leisa Nichols-Drew Ordinary Council Member – Dr Helen Tidy 

A maximum of ten serving Members of Council also act as Trustees of the Society. Council is at liberty to coopt 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 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 sub-committees 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. 

## ……………………. 

## **Craig Arnold** 

Honorary Secretary 

Dated: 2[nd] October 2024 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

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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**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 the Council on my examination of the financial statements of The Chartered Society of Forensic Sciences (the Society) for the year ended 31 March 2024. 

## **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 ACCA, 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. 

**Anthony Mence FCCA** ADM Accountants (Yorkshire) Ltd Windsor House Cornwall Road Harrogate HG1 2PW Dated: 5[th] September 2024 by 14 



**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 2024**_ 

|**Notes**<br>**Income from:**<br>Income from charitable activities<br>**3**<br>Investments<br>**4**<br>**Total income**<br>**Expenditure on:**<br>Expenditure from charitable activities<br>**5**<br>Net gains/(losses) on investments<br>**9**<br>Net movement in funds<br>Fund balances at 1 April 2023<br>**Fund balances at 31 March 2024**|**Unrestricted**<br>**funds**<br>**2024**<br>**£**<br>544,740<br>1,566<br>546,306<br>504,257<br>9,408<br>51,457<br>587,098<br>638,555|Unrestricted<br>funds<br>2023<br>£<br>543,949<br>1,763|
|---|---|---|
|||545,712|
|||529,788|
|||(27,363)|
|||(11,439)<br>598,537|
|||587,098|



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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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **BALANCE SHEET** 

|**_AS AT 31 MARCH 2024_**||||||
|---|---|---|---|---|---|
|||**2024**|**2024**|2023||
||**Notes**|**£**|**£**|£|£|
|**Fixed assets**||||||
|Tangible assets|**10**||9,533||12,687|
|Investments|**11**||307,878||296,904|
||||317,411||309,591|
|**Current assets**||||||
|Debtors|**13**|140,959||149,545||
|Cash at bank and in hand||188,536||134,733||
|||329,495||284,278||
|**Creditors: amounts falling due within**||||||
|**one year**|**14**|(8,351)||(6,771)||
|Net current assets|||321,144||277,507|
|**Total assets less current**||||||
|**liabilities**|||638,555||587,098|
|**Income funds**||||||
|Unrestricted funds|||638,555||587,098|



The financial statements were approved by the Honorary Secretary on behalf of the Trustees and signed on 2[nd] October 2024. 

Craig Arnold **Honorary Secretary** 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **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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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **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. 

## **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. 

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**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **1 Accounting policies** 

## **(continued)** 

## _**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 employees’ 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. 

## **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. 

19 



**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **3 Income from charitable activities** 

|Membership subscriptions<br>Educational & Professional development activities<br>Research and development<br>Other income|**2024**<br>**£**<br>**2023**<br>**£**<br>180,634<br>187,240<br>240,471<br>250,616<br>123,385<br>105,554<br>250<br>539|
|---|---|
||544,740<br>543,949|



## **4 Investments** 

|Dividends and interest on listed investments<br>Investment management costs|**Unrestricted**<br>**funds**<br>Unrestricted<br>funds<br>**2024**<br>**£**<br>**2023**<br>**£**<br>5,224<br>4,796<br>(3,658)<br>(3,033)|
|---|---|
||1,566<br>1,763|



## **5 Expenditure from charitable activities** 

|Membership subscriptions<br>Educational & Professional development activities<br>Research and development|**2024**<br>**£**<br>**2023**<br>**£**<br>30,484<br>16,434<br>442,539<br>494,414<br>31,234<br>18,940|
|---|---|
||504,257<br>529,788|



20 



**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

_**FOR THE YEAR ENDED 31 MARCH 2024**_ 

|**6 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 & Professional<br>development activities|**Support**<br>**costs**<br>**£**<br>108,273<br>36,079<br>18,986<br>163,338<br>16,691<br>146,647<br>163,338||**Governance**<br>**costs**<br>**£**<br>127,688<br>1,680<br>6,342<br>11,659<br>147,369<br>-<br>147,369<br>147,369||**2024**<br>**£**<br>235,961<br>36,079<br>18,986<br>1,680<br>6,342<br>11,659<br>310,707<br>16,691<br>294,016<br> 310,707|Support<br>costs<br>£<br>267,805<br>35,936<br>20,971<br>-<br>-<br>-<br>324,712<br>16,277<br>308,435<br>324,712|Governance<br>costs<br>£<br>-<br>-<br>-<br>2,580<br>6,920<br>10,057<br>19,557<br>-<br>19,557<br>19,557||2023<br>£<br>267,805<br>35,936<br>20,971<br>2,580<br>6,920<br>10,057|
|---|---|---|---|---|---|---|---|---|---|
||||||||||344,269|
||||||||||<br>16,277<br>327,992|
||||||||||344,269|



## **7 Council** 

During the year a total of £1,337.43 was paid to Trustees for assessment work. The fees did not cover the role the Trustees undertake for the charity 

21 



**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

## **8 Employees** 

The average monthly number of employees during the year was: 

||||**2024**|**2023**|
|---|---|---|---|---|
||||**Number**|**Number**|
||Cost of charitable activities||3|5|
||Governance costs||2|1|
|||5|||
||Total||5|6|
||**Employment costs**||**2024**|**2023**|
||||**£**|**£**|
||Wages and salaries||201,028|230,492|
||Social security costs||18,851|18,874|
||Other pension costs||16,082|18,439|
||The number of employees whose annual remuneration was £60,000 or more||||
||were:||**2024**|2023|
||||1|1|
|**9**|**Net gains/(losses) on investments**||||
|||**Unr estricted**||Unrestricted|
||||**funds**|funds|
||||**2024**|2023|
||||**£**|£|
||Revaluation of investments||9,408|(27,363)|



22 



**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

|**10**|**Tangible fixed assets**||
|---|---|---|
|||**Fixtures and fittings**|
|||**£**|
||**Cost**||
||At 1 April 2023|83,076|
||Additions|0|
||At 31 March 2024|83,076|
||**Depreciation and impairment**||
||At 1 April 2023|70,389|
||Depreciation charged in the year|3,154|
||At 31 March 2024|73,543|
||**Carrying amount**||
||At 31 March 2024|9,533|
||At 31 March 2023|12,687|
|**11**|**Fixed asset investments**||
|||**Listed**|
|||**investments**|
|||**£**|
||**Cost or valuation**||
||At 1 April 2023|296,904|
||Additions at cost including income reinvested|1,566|
||Net investment gains losses|9,408|
||At 31 March 2024|307,878|
||**Carrying amount**||
||At 31 March 2024|307,878|
||At 31 March 2023|296,904|



23 



**Charity Registration No. 1156052** 

**THE CHARTERED SOCIETY OF FORENSIC SCIENCES** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2024**_ 

|**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>ForScite Ltd – Internal loan<br>Prepayments and accrued income||**2024**<br>**£**<br>307,878<br>**2024**<br>**£**<br>0<br>138,560<br>2,399<br>140,959||**2023**<br>**£**<br>296,904<br>**2023**<br>**£**<br>4,829<br>140,494<br>4,222|
|---|---|---|---|---|
|||||149,545|



Note : Internal loan to ForScite Ltd accumulated from 2021 to 2023 

## **14 Creditors: amounts falling due within one year** 

|Trade creditors<br>Accruals and deferred income|**2024**<br>**2023**<br>**£**<br>**£**<br>1,664<br>2,016<br>6,688<br>4,755<br>8,351<br>6,771|
|---|---|



## **15 Related party transactions** 

There were no disclosable related party transactions during the year (2023 - none). 

## **16 Trustees’ expenses** 

During the year the Trustees received no income (2023: £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 totaled £1,769.84 (2023: £1,894). 

24