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← The Chartered Society Of Forensic Sciences

2025-03-31-accounts

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 2025

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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 Michael Jones
Vice President – Professor Peter Zioupos
Honorary Secretary – Mr Craig Arnold
Honorary Treasurer – Mrs Susan Carney-Gannon
Honorary Editor – Professor Robert Milne
Honorary Chair of Professional Standards – Professor Ian Turner
Ordinary Council Member – Dr Felicity Carlysle-Davies
Ordinary Council Member – Ms 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
2ndFloor
Toronto Square
City Square
Leeds
LS1 2HJ

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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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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

CEO’s STATEMENT

FOR THE YEAR ENDED 31 MARCH 2025

It is with great pride that I report on another successful year for the Society, spanning April 2024 to March 2025. Our continued growth and achievements reflect the dedication and collaborative efforts of our members, staff, and partners.

Membership and Engagement

Membership reached a new high, peaking during the year at approximately 3,600. This growth underscores the value of our work and the strength of our community. Our commitment to supporting members remains central to our mission, and we continue to attract new members through a robust programme of events, including our annual Conference.

Our Emerging Forensic Network, designed for those members that are studying or starting their career has established itself with a full programme of webinars and I strongly recommend that members steer younger colleagues to EFN – it’s the future of forensics!

Competency and Professional Standards

Our CSI Competency Assessment programme remains a key area of engagement with police forces across the UK. We continuously consult with forces to ensure our approach remains current and flexible, particularly as forces become more aware of the requirements of accreditation under the Code. The team have recently responded to these changes by incorporating Major Crime scenarios into the assessments.

The Educational Quality Standards initiative has seen significant momentum, with a full schedule throughout 2024–2025. In collaboration with our Chair of Professional Standards, we’ve delivered independent assessments of university courses, with new gradings. The redesigned CSFS International Certificate of Education offers a distinct and efficient alternative to UK and EU-based qualifications.

Science & Justice

Our journal continues to enhance the Society’s reputation and influence. I extend my sincere thanks to the Editorial Team for their unwavering commitment to maintaining its high standards. We continue to work very closely with our publishers, Elsevier to extend the growth in reach and influence that has recently been confirmed by industry metrics showing significant success.

Policy and Regulation

A focus of my time is now dedicated to policy and regulatory matters, reflecting the significant changes underway in the forensic science landscape. We maintain strong relationships with key stakeholders and actively represent members’ views in discussions about future developments. I am grateful to all members who have participated in roundtables, surveys, and virtual meetings to share their insights.

After successful work on the FSA of Case Review, we will continue to support (and challenge!) the new Forensic Science Regulator as he takes up the new role. We are also set to make a difference for the members working with Legal Aid, and I thank all members that contributed to the recent request for information on this subject. Work continues and we will report regularly.

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Financial performance

The Society has performed strongly again in this period. Income from our journal, our programmes, and membership subscriptions, alongside prudent cost management has resulted in a healthy surplus for the year. Our accountants, ADM, have confirmed this positive outcome and healthy growth in the investment of our Reserves allowed me to propose to Council that we reinvest some of this surplus in a President’s Fund and you will hear more on this in the coming year. We continue to operate within an Annual Budget approved by our Finance Committee, ensuring transparency and accountability in all spending decisions.

A few thank yous…

I would like to thank all members of Council, particularly those that are coming to the end of their term at the AGM. I have very much enjoyed working with everybody and hope that this positive energy and enthusiasm continues! Behind the scenes, the CSFS team work hard for members to ensure we support you all, and I would like to take this opportunity to thank them for their dedication, which is a big part of the current success story. I must also mention our very extensive virtual team, a network of experts and contractors that work on our programmes and help deliver assessments, selflessly travelling to far flung locations – your contribution is highly appreciated.

Of course, the Society would be nothing without our members, and I am very grateful for the community spirit and the contribution that you all make - on surveys, roundtables and our events programme. I always enjoy meeting and talking to members, so feel free to invite me to your offices for a coffee, or for an online meeting to discuss what we could do to offer continued support.

Thank you

Darrell Matthews Chief Executive Officer

Dated: 23[rd] September 2025

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

REPORT ON ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Awards

PW Allen Award

The PW Allen Award is presented to the most meritorious research paper published in Science & Justice each year.

‘Blood, Bucks and Bias: Reliability and biasability of crime scene investigators’ selection and prioritization of blood traces’

Authors: M Liden, M Almazrouei Volume 63, Issue 2, March 2023

Travel Bursary

The Travel Bursary is awarded to support CSFS members to present their research at relevant conferences. Part 1

‘Further research into alternative carrier solvents for the detection of latent fingermarks’ Joel Able CSFS Autumn Conference 2024

Part 2

‘3D Biological Profile: the application of 3D (STL) models of skeletal remains to assist with human identification’

Dr Madeline Robles American Academy of Forensic Sciences 2025

Educational Accreditation & Recognition Scheme 2024-2025

Universities which received Full Educational Accreditation:

University of Bedfordshire

BSc (Hons) Forensic Science

BSc (Hons) Forensic Science with Foundation Year

Kingston University

BSc (Hons) Forensic Science with Foundation Year

Universities which received Full Educational Accreditation renewal:

Abertay University

BSc (Hons) Forensic Sciences

MSci Forensic & Analytical Science

ATU (Sligo)

BSc (Hons) Forensic Investigation and Analysis

Bournemouth University

BSc (Hons) Forensic Biology BSc (Hons) Forensic Investigation BSc (Hons) Forensic Science

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REPORT ON ACTIVITIES contd.

FOR THE YEAR ENDED 31 MARCH 2025

University of Greenwich

BSc (Hons) Forensic Science BSc (Hons) Forensic Science (Extended) BSc (Hons) Forensic Science with Industrial Placement BSc (Hons) Forensic Science with Criminology BSc (Hons) Forensic Science with Criminology (Extended) BSc (Hons) Forensic Science with Criminology with Industrial Placement BSc (Hons) Forensic Science Extended (UGIC) BSc (Hons) Forensic Science with Criminology Extended (UGIC)

University of Huddersfield

BSc (Hons) Forensic and Analytical Science BSc (Hons) Forensic and Analytical Science (with Industrial Placement) MSci Forensic and Analytical Science (with Research) MSci Forensic and Analytical Science (with Industrial Experience)

Kingston University

BSc (Hons) Forensic Science MSc Forensic Science (Analysis) MSc Forensic Science (Analysis) with Professional Placement MSc Forensic Science (Toxicology) MSc Forensic Science (Toxicology) with Professional Placement

Liverpool John Moores University

BSc (Hons) Forensic Science BSc (Hons) Forensic Science (with Foundation Year) BSc (Hons) Forensic Science (with Placement Year) BSc (Hons) Forensic Anthropology BSc (Hons) Forensic Anthropology (with Foundation Year) BSc (Hons) Forensic Anthropology (with Placement Year) MSc Forensic Anthropology MSc Forensic Bioscience

University of South Wales

BSc (Hons) Forensic Investigation BSc (Hons) Forensic Investigation (including Foundation Year) BSc (Hons) Forensic Investigation (including Sandwich Year) BSc (Hons) Forensic Science BSc (Hons) Forensic Science (including Foundation Year) BSc (Hons) Forensic Science (including Sandwich Year) MSci Forensic Investigation MSci Forensic Science MSc Analytical and Forensic Science

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

REPORT ON ACTIVITIES contd.

FOR THE YEAR ENDED 31 MARCH 2025

Universities which received Full Educational Recognition :

Abertay University

BSc (Hons) Psychology with Forensic Scene Investigation

University of Bedfordshire

BSc (Hons) Forensic Science and Criminology BSc (Hons) Forensic Science and Criminology with Foundation Year BSc (Hons) Forensic Science and Criminology with Professional Practice

Coventry University

BSc (Hons) Forensic Investigations

Universities which received Full Educational Recognition renewal :

University of Staffordshire

PgCert Forensic Science PgDip Forensic Science PgCert Digital Forensic Investigation PgDip Digital Forensic Investigation

Technological University Dublin

BSc DNA and Forensic Analysis

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Charity Registration No. 1156052

THE CHARTERED SOCIETY OF FORENSIC SCIENCES

2024-2025 Conference Programme (1 April 2024 until 31 March 2025)

CSFS Autumn Conference 2024 – Collaboration: the cornerstone of forensic science Leeds 18th October 2024

CSFS Student Conference 2024 - Sustainability and Forensic Science: Innovation and Research In partnership with Nottingham Trent University 4th December 2024

CSFS Wednesday Webinar Series

Operation Mansell – The Cold Case Murder of Nikki Reade in 1994 Keren Coton University of Bedfordshire 17 April 2024

Forensic Science Policing/Academic Partnerships – working collaboratively for the future of Forensic Science Rebecca Flanagan University of Wolverhampton 29 May 2024

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

Dr Ana Flavia Belchior de Andrade University of Derby 12 June 2024

The Search for the Truth in Open Source Image-Based Evidence: Challenges, Limitations, and Opportunities Jonathan Hak KC

17 July 2024

Science & Justice: The Art & Insight of Peer-Review Dr Rachel Bolton-King Nottingham Trent University 18 September 2024

UKRI Forensic Science programme: tackling challenges through partnership approaches Andrew Stafford UKRI 9 October 2024

Wildlife Forensic Academy - Forensics the missing link in the fight against wildlife crime Andro Vos Wildlife Forensic Academy 5 February 2025

The Regulation of Case Review

Sue Carney-Gannon Ethos Forensics 26 March 2025

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

2024-2025 Conference Programme (1 April 2024 until 31 March 2025)

EFN Webinar Series

A day in the life - Crime Scene Investigator (an international perspective)

Shilpi Singh 4 April 2024

How to become a more inclusive forensic community

Vanessa Lynch Regional Director DNAforAfrica 13 May 2024

Forensic Dermatoglyphics: Conventional and modern techniques in investigation Neelam Ahirwar Kalinga University Raipur 10 June 2024

A day in the life - Forensic Collision Investigator Olivia Godfrey Thames Valley Police 25 July 2024

Forensic Jobs in the UK: Who, What, Where, Why, and How?

Eva Thiel Crime Analyst 2 September 2024

The role of the State Pathologist

Dr SallyAnne Collis Office of the State Pathologist (RoI) 3 October 2024 Underwater Forensic Investigator (Dive Instructor/Forensic Coordinator) Yohan Gerard French Gendarmerie 7 November 2024

Forensic Archaeology and Anthropology: From Bones to Bombers

Dr David Errikson Cranfield University 17 February 2025

Holodeck - Virtual Crime Scene Investigation

Carolin Sommer Bavarian State Office of Criminal Investigation 24 March 2025

L&T Research Tea-break Sessions

Why do L&T research?

Dr Rachel Bolton-King Nottingham Trent University 26 February 2025

Identifying research in your own L&T practices - what can become a project?

Professor Ian Turner University of Derby 19 March 2025

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Charity Registration No. 1156052

THE CHARTERED SOCIETY OF FORENSIC SCIENCES

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Society's Council present their report and financial statements for the year ended 31 March 2025.

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 £72,162 and reserves at the end of the year of £710,717.

The reserves of the Society are held in an unrestricted fund and at the end of the year £7,162 of the total is represented by tangible fixed assets. The balance of £703,555 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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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

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 Michael Jones Vice President – Professor Peter Zioupos Honorary Secretary – Mr Craig Arnold Honorary Treasurer – Mrs Susan Carney-Gannon Honorary Editor – Professor Robert Milne Honorary Chair of Professional Standards – Professor Ian Turner 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 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 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.

As Honorary Secretary, I would like to add, for the record, that this year has been particularly strong in terms of the business performance, but more importantly, the events and impact the Society has been able to run for the benefit of all members. This is testament to the incredible hard work and leadership shown by the CEO and all the staff who work especially hard – often behind the scenes – to achieve this level of success. The Trustee’s thanks go to them, and to all of our members who support the Society in many different ways.

CO Mr Craig Arnold Honorary Secretary

Dated: 25 September 2025

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

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:

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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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 2025.

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: 4[th] September 2025

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Income from:
Income from charitable activities
3
Investments
4
Total income
Expenditure on:
Expenditure from charitable activities
5
Net gains/(losses) on investments
9
Net movement in funds
Fund balances at 1 April 2024
Fund balances at 31 March 2025		 Unrestricted
funds
2025
£
507,024
1,174
508,198
433,608
(2,428)
72,162
638,555
710,717		 Unrestricted
funds
2024
£
544,740
1,566
546,306
504,257
9,408
51,457
587,098
638,555

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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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2025 2024 2024
Notes £ £ £ £
Fixed assets
Tangible assets 10 7,162 9,533
Investments 11 309,052 307,878
316,214 317,411
Current assets
Debtors 13 242,267 140,959
Cash at bank and in hand 157,831 188,536
400,098 329,495
Creditors: amounts falling due within
one year 14 (5,595) (8,351)
Net current assets 394,503 321,144
Total assets less current
liabilities 710,717 638,555
Income funds
Unrestricted funds 710,717 638,555

The financial statements were approved by the Honorary Secretary on behalf of the Trustees and signed on 25/09/2025

CO Craig Arnold Honorary Secretary

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THE CHARTERED SOCIETY OF FORENSIC SCIENCES

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

(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.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from charitable activities

Membership subscriptions
Educational & Professional development activities
Research and development
Other income		 2025
£
2024
£
197,630
180,634
190,695
240,471
110,987
123,385
7,711
250
507,023
544,740

4 Investments

Dividends and interest on listed investments
Investment management costs		 Unrestricted
funds
Unrestricted
funds
2025
£
2024
£
3,986
5,224
(2,812) (3,658)
1,174
1,566

5 Expenditure from charitable activities

Membership subscriptions
Educational & Professional development activities
Research and development		 2025
£
2024
£
32,464
30,484
372,192
442,539
28,952
31,234
433,608
504,257

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Support costs

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 & Professional
development activities		 Support
costs
£
109,192
21,812
19,134
150,138
17,409
132,729
150,138		 Governance
costs
£
134,203
1,680
7,688
9,859
153,430
-
153,430
153,430		 2025
£
243,395
21,812
19,134
1,680
7,688
9,859
303,568
17,409
286,159
303,568		 Support
costs
£
108,273
36,079
18,986
-
-
-
163,338
16,691
146,647
163,338		 Governance
costs
£
127,688
-
-
1,680
6,342
11,659
147,369

-
147,369
147,369		 2024
£
235,961
36,079
18,986
1,680
6,342
11,659
310,707
16,691
294,016
310,707

7 Council

During the year a total of £80 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 2025

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		 2025
Number
3
2
5
5
2025
£
207,046
19,786
16,564		 2024
Number
3
2
5
2024
£
201,028
18,851
16,082
The number of employees whose annual remuneration was £60,000 or more
were: 2025
2024
1
1
Net gains/(losses) on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Revaluation of investments (2,428)
9,408

9 Net gains/(losses) on investments

22

Charity Registration No. 1156052

THE CHARTERED SOCIETY OF FORENSIC SCIENCES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

10 Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2024 83,076
Additions 0
At 31 March 2025 83,076
Depreciation and impairment
At 1 April 2024 73,543
Depreciation charged in the year 2,372
At 31 March 2025 75,914
Carrying amount
At 31 March 2025 7,162
At 31 March 2024 9,533
11 Fixed asset investments
Listed
investments
£
Cost or valuation
At 1 April 2024 307,878
Net investment gains losses 1,174
At 31 March 2025 309,052
Carrying amount
At 31 March 2025 309,052
At 31 March 2024 307,878

23

Charity Registration No. 1156052

THE CHARTERED SOCIETY OF FORENSIC SCIENCES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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
ForScite Ltd – Internal loan
Prepayments and accrued income
Note : Internal loan to ForScite Ltd accumulated from 2021 to 2023
2025
£
309,052
2025
£
103,096
138,560
611
242,267		 2024
£
307,878
2024
£
0
138,560
2,399
140,959

14 Creditors: amounts falling due within one year

Trade creditors
Accruals and deferred income		 2025
£
2,188
3,407
5,595		 2024
£
1,664
6,688
8,351

15 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

16 Trustees’ expenses

During the year the Trustees received no income (2024: £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 £538.90 (2024: £1,767).

24