CHARITY REGISTRATION NUMBER.. 1161043
A.R.l.C.D. (CIO)
Unaudited Financial Statements
Year ended
31 March 2024
HENRY MURRAY & CO.
Chartered accountants
23 Church Place
Lurgan
Co. Armagh
BT66 6EY

A.R.l.C.D. (CIO)
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
11
13
Statement of financial position
14
Notes to the financial statements
15
The followlng pages do not fomi part of the flnanclal ststements
Detailed statement of financial activities
25
Notes to the detailed statement of financial activities
26

A.R.l.C.D. (CIO)
Trustees. Annual Report
Year ended 31 March 2024
During the year ended 3131 March 2024, ARICD operated within the governance and structures of a
Chartered Incorporated Organisation (CIO). ARICD was allowed to become a CIO in March 2015
(Registration No.. 1161043).
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
Trustees
Dr P McAlinden, MBBCh, BAO, DCH, DRCOG, DA, MRCGP, FRCPCH, Msc
Dr S Bloomfield Bsc Hons, MBChB, MD, FRCPCH, FRCPE, DCH
Dr E Green, BA Hons, MD, FRCPCH. Dip Hlth Mgt
Ms Solange Fernandes Fal¢ Clinical and Health Psychologist. Superior Health
Technician Assistant.
Professor Louise Stroud B.Cur; BA Hons (Psych). MA (Clin.Psych)' D.Phil
(Psychology)
Dr Kavitha Gunasuntharam MBBS, FRCPCH, DCH
Ms Hilary Lane BA, MA, C.Clin.Psychol. PSSI, AFPSSI
Dr Chinwe Osuchukwu MBBS, FRCPCH, Dip PgME
Ms Marta Kal&s MA, MBA, MRSPH (from October 2023)
Mr Louis Coke Chartered FSCI (from October 2023)
Cbarity number 1161043
Princlpal oifice Hill Dickinson LLP
50 Fountain Street
Manchester
M2 2AS
Independent Examiners
Henry Murray & Co. Ltd
Chartered Accountants & Registered Auditors
23 Church Place
Lurgan
Craigavon, BT66 6EY
Bankers
Lloyds TSB Bank PIC
27-31 White Hart Street
High Wycombe
Bucks, HPI12HL
Insurers
Markel (UK) Limited,
The Markel Buildin&
49 Leadenhall Street
London, EC3A 2EA

A.R.l.C.D. (CIO)
Trustees, Annual Report (continued)
Year ended 31 March 2024
Web Master
Andy Moore Creative Services
15 Baroness Road
London
E2 7PW
Statistical Consultant
Dr Johan Cronje
Nelson Mandela University (NMU)
Port Elizabeth
South Africa
Dr Brian Farragher
Liverpool School of Tropical Mcdicine
Pembroke Place
LS 5QA
Website Address www.ari
Facebook page
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A.R.l.C.D. (CIO)
Trustees. Annual Report {contsnuedJ
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended
31 March 2024. The trustees present the full year accounts in the report for the CIO (Registration No:
1161043)
REFERENCE AIYD ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of members of the Ix)ard and professional
advisers on pages l & 2 of the financial statements.
Trustees and Principal oificers
The following are in place following the AGM in October 2023
Dr S. Bloomfield President
Vacancy Vice President
Hilary Lane Secretary
Dr P. McAlinden Treasurer
Dr E Green
Solange Fernandes Fale
Prof. Louise Stroud
Dr Kavitha Gunasuntharam
Dr Chinwe Osuchukwu
Marta Kalas
Louis Coke
Structure, Governance & Management
A Board of Trustees of unpaid members administers the Association. The honorary officers of the Board
oversee the day-to-day activities of the Association as 'Holding Trustees, and are responsible to the
Board of Trustees for the overall administration of the Association. The post of Vice President is vacant
sinc¢ the last AGM but posts of Treasurer and Secretary were filled so there are three officers.
a) Committees
The main Association committees are:
Training Education and Equipment Committee
Research Committee
IT/ website Committee
Each committee reports to the Board of Trustees, which approves major decisions and has overall
responsibility for all the Association's activities. A Griffiths Scales Board of ARICD Officers and test
development team members continues to provide a focus for discussion between ARICD and Hogrefe
UK, the publishers of Griffiths III and GDS-C. The Griffiths Scales Board reports to the Board of
Trustees.

A.R.l.C.D. {ClO)
Trustees. Annual Report (¢ontinueo)
Year ended 31 March 2024
b) Trustee selectioni appointment and competence
The Trustees are elected at the Annual General Meeting by members of the Association from amongst
their number, following submission of nominations prior to the meeting.
According to the CIO Constitution, the minimum number of Trustees is 6, the maximum is 12 which
shall include all officers. In addition, the Trustees can nominate 3 further charity trustees having the
requisite skills to further the objects of the CIO.
At every AGM one third of the charity trustees shall retire from officc, but in the best interests of the
CIO, maintaining the 3year tem] of Officers and also ensuring not all Officers or Trustees retire at th¢
same time. The truslees to retire by rotation shall be ihose who have been longest in office. Vacancies
so arising may be filled by the decisions of the mernbers at the AGM.
The Board of Trustees monitors its membership to ensure an adequate level of skills and expertise
relating to the different areas of the Associalion's activities, as well as maintaining a balance between
medical practitioners and psychologists. Representatives of different areas of the world where the
Griffiths Scales are used, are encouraged. The officers are constantly alert to identify potential new
members with appropriate background and skills to replace retiring members and fill other vacancies.
New Trustees receive individual tuition from the Officers and current Trustees to acquaint them with
the Association's aims and activities, policies and practices, management and govemance. Regular
updates are provided to all Trustees, via committee meetings and through the website, In dddition,
Holding Trustees (Officers of the Association) are infonned of their responsibilities under charity law
with particular reference to Charity Commission guidance publications. Training opportunities are
linked with regular reviews of strategy and objectives.
The Annual General meeting took place virtually in October 2023. No Trustees stepped down but no
new Trustees cam¢ forward from the membership, so a number of Trustees stayed on for a further year
to keep sufficient numbers. The three officers continued their appointment.
In addition, to widen the skill mix of the board, external advertising for new Tnistees took place resulting
in a number of applications with three candidates being interviewed and two candidates deemed
appointable. These two new trustees - Marta Kalas and Louis Coke were voted in by the membership
at the AGM.
c) Trust Deed
The governing instrument for the CIO Charity No 1161043 is the CIO Constitution for ARICD which
was approved by the Charity Commission in March 2015. This contains the purpose and constitution of
ARICD.
Objectives, Benefits & Activities
Objectives
The aims of the Association are:
l. To promote and maintain standards of work in the diagnostic testing of babies and young
children using the Griffiths scales.

A.R.l.C.D. (CIO)
Trusta8s' Annual Report (contlnued)
Year ended 31 March 2024
2. To foster studies and research desi￿ed to increase knowledg¢ and understanding of mental
development problems in very young children.
3. To organise meetings for the exchange of ideas and the furtherance of activities desI￿ed
to help both typically and atypically developing children of all groups
b)
Benefits
l. Public benefit to children's health by ensuring that the Griffiths Mental Development
Scales remain up to date and valid for their application in the county of use.
2. Public benefit by education to Tutors and other health professionals in the field of child
development and disability. Tutors, meetings are restricted to Tutors but educational
meetings are open to all relevant professionals.
3. Public benefit by education, by fostering studies and research with maintenance of the
validity of the Griffiths Mental Development Scales through courses and study days.
Activities
The Association fulfils its objectives through three main activities:
The maintenance of the relevance of the Griffiths Scales to today's children by Constant
research to re-standardise the Scales and investigate their relevance against appropriate
nomiative populations.
2. Regular educational opportunities are offered to the Tutors of the Scales. Support and
advice are provided in the running of Courses to train successive generations of
paediatricians and psychologists in child development, and the use of the Scales in
particular, in many parts of the world.
3. An Internalional Scientific Meeting and other educational meetingslworkshops take place
with lecturers of internationally high standard to foster understanding of child
development. Participants attend from many parts of the world.
Activities during 2023-2024:
a) To widen the skill mix of the Board, ARICD advertis¢d ¢xt¢rnally for Trustees beyond the
mcmbership. Two n¢w trustces with finance and business backgrounds joined the Board
following appointment at the October AGM. A face-to-face meeting of all Trustees took
place in London in January 2024, the main aim of this meeting was to look at new directions
for ARICD for sustainability planning and operational and business up￿ade whilst
ontinuing to fulfil our objectives. Work commenced on this plan.
b) All activities of ARICD and Griffiths ScaEes users worldwide continue to be impacted
somewhat by the previous Covid-19 pandemic and accordingly many adjustments needed to
bc made including having the majority of Board and Committee meetings thke place
virtually. Despite this, it has been a very activ¢ and productive year. Updating of the risk
register and policies and procedures continued through the year.

A.R.l.C.D. (CIO)
Trustees. Annual Report {cofttlnued)
Year ended 31 March 2024
c) Professor Louise Stroud of Nelson Mandela University South Africa continues to lead further
development work on the Griffiths III Scales together with her team and the Griffiths Scales
Board. Training courses were held in the university to expand the group of psychologists to
assist with Griffiths Scales worE
d) Work continues for the short form of the Griffiths Ill Scales - The Griffiths Dev¢lopm¢nt
Gauge. This work is led by a core group: Professor Stroud, Dr Green, Ms Christina
KowaczyK Dr Johan Cronje and Professor Foxcroft. A plan of development is written ready
for use when the proposed equipment is agreed with HO￿efe. There is Continuing discussion
regarding whether the Gauge will be used by registered Griffiths III users to highlight those
children who nced to prO￿sS to a full assessment or more widely as a screening tool.
e) The Research Committee is chaired by Dr Green. She and Professor Stroud with Hogrefe
Ltd have applied for BPSIEFPA accreditation for Griffiths III.
fj A number of research presentations were made at the European Congress Psychology
Brighton, July 3-5th 2023:
Stroud, L.. Green, E. (2023) Disaggregation of norn)ative data offers a clinical solution
to incomplete standardized testing. Paper 1195, Abslracls JY European Congress o
PJychology, p 421 EFPA, BPS.
Stroud, L., Green, E. (2023) A tapestry of change: seeing the pandemic child through
lens of authentic developmental assessment. Paper 1194, Ab3lracts 18, Europeun
Congre&s ofP&ychologv, p 422. EFPA, BPS.
Stroud, L., Green, E. et al (2023) More to children's rights and development than
meets the eye: the climate crisis, the Covid-19 pandemic and the Griffiths III. Paper
Ih
452, Abstraels 18 European Congress ofPsychologv, p 422. EFPA, BPS.
Stroud, L., Green, E. {2023),' Climate justice and children's rights to fair
developmental assessment and int¢rvention. Paper 1341, Abslracls 18 Europea
Congress of Psycholo£v. p 423. EFPA. BPS.
Stroud, L., Green, E. et al (2023) The Griffiths III: the test that sees more to children, s
development than meets the eye. Pap¢r 1393, AbstraG¢s 18 European Congress of
Psychology, p 423. EFPA, BP
g) A published paper was chosen to be expanded into book chapter form: Green, E.M., Stroud,
L.A. (2023) Choosing how we describe the development of children with disability. In
Ct4rrent innovalions in Disease and Health Research Vol 2 Ed Youssef, A.T., Ch 13, pages
140-157. BP International.
h) Translation of the Griffiths III Administration manual was completed for French-canadian
users. There is on-going work for script translations in Indon¢si4 Philippines, Israel and as
well as in potentially in Pakistan (Urdu and Sindi) and Tanzania (Swahili).

A.R.l.C.D. (CIO)
Trustees, Annual Report (contiftuoo)
Year ended 31 March 2024
i) In the December 2023 issue of Autism and Developmental Disorders a paper was published
which containing both copYri￿]t infom]ation and the use of the name Griffiths without
pennission. The head of IP and Rights for Hogrefe on behalf of ARICD wrote to Springer
about the copyright issues and these were validated by Springer. An amended version of the
paper and supplement was published.
j) The lT/Website Committee chaired by Dr Okamoto continued to be very busy. The website
was redesigned to make it more appealing and user friendly with a Megamenu for access by
registered users, members and tutors as well as the public page. It now h&$ 4700 accounts an
annual incrc&s¢ of over 1000. Content is regularly updated, and courses continue to be
booked through the website. New registrants must consent to a privacy policy.
There are 240 members of ARICD - annual (74), 5 year (145) and lifetime (21). Mailchimp
is used for mail shots which are now used to keep members and users up to date. The
Association's website, Facebook and Twitter pages continued to provide an effective and
interactive means of communication with members, tutors and the g¢neral public. A
Facebook group for Registered users, group has 125 participants. Tutor gTOUP has 31
members. Google Analytics provided analysis during the year. The website continues to be
accessed on a daily basis and from many parts of the world. ARICD member newsletter is
issued twice a year in 2. and 4 quarters. A registered newsletter was sent in April, June and
September related to a number of updates.
k) Two new Committee members joined and one stepped down. Our new administrative officer
was appointed in June 2023 and is taking on more roles related to website and ¢-learning.
l) A proposal to use The Trust Governor system for meeting management and document
storage was accepted and has now been implemented. This is a major and very positive
change for running meetings and the collation and storage of documents. It has improved the
way wc work.
m) Video conferencing continued to be used extensively for meetings including a very
successful use of webinar for the Autumn Educational meeting 2023 and a Tutor webinar in
November 2023. Vimeo Plus cloud storage is now used for video training material.
n) The Training Education and Equipment Committee (TEEC) Chaired by Dr McAlinden has
continued to work on updating educational materials. The Griffiths Ill Video Training
Course went live in September 2023 and user feedback since then has been generally very
positive, Most participants now do the Video Training Course followed by a 2-day Practical
course. The Video Training Course is now also available as a refresher course for existing
registered Griffiths III users. Some further changes are being made in response to feedbacK
but overall users have found the new training materials very helpful.
o) Griffiths Ill training courses took place around the world. Places included the following: in
the UK (London, Oxford, Edinburgh), Ir¢land (Dublin, Galway? CorL Mayo, Limerick,
Donegal, Offaly) Israel, in Portugal (Lisbon, Porto, Coimbra), India (Coimbatore) and in
Australia- (Newc&8tle, LiveTpooI, Perth, Brisbane, Sydney, Adelaide, Melbourne, Darwin
and Hobart, T&smania), New Zealand (Nelson), Indonesia (Jakarta), South Africa (Cape
town, Johannesbur& Port Elizabeth, and Kuwazulu Natal), Saudi Arabia (Kaust), Dubai and
a new course in Malaysia (Sibu, Borneo). 45 Griffiths Ill Practical Courses were held, and
329 new users were trained.

A.R.l.C.D. {ClO)
Trustees. Annual Report (wntinued)
Year ended 31 March 2024
While som¢ virtual practical courses had been held during Covid, most of these are now face-to-
face again. Tutors, from areas with well-established training courses, have helped support new
courses around the world. There are now 2793 Griffiths III users worldwid¢ an annual increase
as above.
p) There had been ongoing dialogue with psychologists from KIND at the Karolinska Institute in
Stockholm who collaborated with ARICD in developing a Griffiths Ill training package as a part
of their suite of training materials for psychologists in Sweden where there is a complete Griffiths
III translation. This training was launched in autumn 2023 and around 65 psychologists will
complete the training this year.
q) Work is completed on GDS-C, the validated and translated GMDS-ER scales for Chin&
Training continues in China where there are now a number of approved tutors and increase in
user numbers. As everywhere, their training programme was severely aff¢ded by the pandemic.
They continue to use an online e-learning module alongside practical courses. Training in 2023
increased with 264 new GDS-C users but not yet back to pre-pandemic levels.
r) There continues to be dialogue between LIH, the distribution and training organisation in China,
and ARICD with meetings twice yearly. Links need to be str¢ngthen¢d between ARICD and the
academics and paediatricians who are the users in China.
s) ARICD continu¢s to meet regularly with Hogrefe at the Griffiths Scales Board, chaired by Dr
Green, and growth of Griffiths III is fairly healthy worldwide particularly in Italy and Sweden as
well as Australia. We continue to work with Hogrefe UK based in Oxford and Pam Beck¢r
general manager and her team, Minor equipment issues have been addressed.
t) Appoinknent of Tutors continued to b¢ monitored by the training committee with a clear pathway
to become approved and numbers are expanding worldwide although more are need¢d. Six new
tutor Certificates were issued with a further 9 new tutors nearing completion.
u) Tutor re-certification for all tutors is now undenvay.
v) A Tutor workshop to present an update took place in November 2023 with 26 attendees . Prof L
Stoud, Dr Jenny Jansen. Dr Johan Cronje NMU gave a presentation ' You have compl¢ted a
Griffiths III assessment, now what? From base rates to quartile charts and a whol¢ lot mor¢"
Thhs was followed by a discussion with Tutors on the interpretation of Griffiths III assessments.
Feedback was very positive and workshops requested to be repeated at least annually.
w) A Tutor Google Group continued communication bctween Tutors across th¢ world.
x) The All￿mn Educational meeting took place virtually on Friday Odober 6th 2023 with 36
attend¢¢s. The tille was: "Who is taking care of the Children? Neurodevelopmental approaches
to Looked After and Unaccompanied Asylum-seeking Children."
Speakers were Dr Stacy John-Legere, Dr David Trickey, Dr Ana Drape and Dr
Christian Harkensee. The meeting was very well received. The quality of the speakers was
excellent, and topics were very good. The recording of the meeting was made available from
January 2024 to thos¢ ARICD members who w¢r¢ unable to attend. Many thanks to Ms Hilary
Lane for organisiThg this excellent meeting.

A.R.l.C.D. (CIO)
Trustees. Annual Report (eontinuadj
Year ended 31 March 2024
Financial Review
The Association is reliant on its royalty income, together with its income from sales of tutorial materials,
books and videos, conference fees and members, subscriptions received and investment income.
Reserves Policy
The Trustees aim to maintain free reserves in unrestricted funds at a level that equates to at least 6
months unrestricted expenditure. The Trustees consider that this level will provide sufficient funds to
support research and ensure there are also sufficient funds available to cover support and governance
costs.
Charity Commlssion Governance Code
Guidelines have been produced to enable charities to ensure they are following their aims with due
diligence. They are not a legal or regulatory requirement (this should already be in place) but it sets out
7 principles which are deliberately aspirational and are a tool aiming towards continuous improvement
of the charity.
I, Organisational purpose - These are clearly stated in our Objects, Benefits and Activities as
above and continue to be our guiding principles. Our strate￿ days in 2019 and recently in early
2024 helped us re-focus on this.
2. Leadership - We have a clear structure of committees and chairs. The challenge is to recruit
from new members of ARICD to keep membership of committees up to full complement with
those who have appropriate skills. A Schedule of Delegation is now in place
3. Integrity - We require ail new trustees to sign a declaration that they have no previous actions
or conflicts of interest which would bar them from office
4. Decision makin& risk and control - we have a committee structure with all reporting to the
Trustee Board for final decisions where appropriate. We have a risk register which is updated
every 6 months and work-plan which is in process of being updated. We have both an accountant
and lawyer for our organisation who availablc and responsive. We have worked towards
data protection compliance with a privacy policy and management of data.
5. Board effectiveness- we have reporting structures in place to help make decisions, with a hard-
working group. The Board of Trustees, chaired by the President, meets at least quarterly and are
in regular contact. We realise howcver all members of committees have constraints on their time
and are worldwide. El¢ctronic cotk]illuniualion has h¢lpcd Ankludins the implementation of the
Trust Governor system for meetiFig M{￿ageMent.
6. Diversity - ARICD has worldwide membership and w¢ are endeavouring to include a wider
group into the Trustee Board and committee membership
7. Opexmess and Accountability - all minutes are available to members and accounts are
transparent
Performance compared to last year's plans
a) Work on the main priorities: Training courses for Griffiths III and to raise the profile of
ARICD and the Griffith Scales worldwide, and update training materials in Current
circumstances.
b) Courses have increased in a variety of forms in many parts of the worl¢ despite the previous
pandemic with work continuing on translated materials appropriate for county of use.

A.R.l.C.D. (CIO)
Trustees, Annual Report (conlinued)
Year ended 31 March 2024
c) Our financial base is r¢asonably secure for the future to ensure we have sufficient reserves to meet
our running costs and to build capacity for futtJr¢ r¢s¢&rch and development of Griffiths IV. We
have relatively stable royalties from Griffiths III kits and manuals. but w¢ will continue to monitor.
Good incorne from training courses.
d) Online Resources continue to be developed for Griffjths Ill Users.
e) A number of papers have been published and there have been presentations at international meetings
to help support EFPA application which is now submitted.
fj Griffiths III Administration manual has been translated into French Canadian
Griffjths III script translations are underway for Jndonesi4 Philippirjes, Israel and as well as in
potentially in Pakistan (Urdu and Sindi) and Tanzania (Swahili).
g) Work continues for the short forn] of the Grityiths III Scales - The Griffiths Development Gauge,
a potential screening tool
PIv4ns for Future Periods for ARICD number 1161043 (CIO)
To increasingly secure a financial base which can support the forthcoming n standardisations
and worthy ￿search avenues into children's development.
To await accreditation of Griffiths Ill by the EFPA.
To continue making appropriate a￿angernents for the translation and validation of Griffiths
Ill in other countries.
Ensure we are working to the new Charity Commission Governance Code
To continue to develop a Strategic Plan for ARICD
Strategic Plan including a business upgrade for emaillIT systems, administrativelbookkeeping
support and policies
Complete policy development.
To look at innovative ways to further the use of Griffiths III
To continue to be responsive to educational and training needs of Griffiths users worldwide
and develop appropriate training Materials
Insurance
The Trust¢¢s are covered by technical insurance to protect them from any liability assumed by their duties
for the Charity which is allowed under The Charities Act 2006.
AIUCD has employee cover.
Trustees, Responsibilities
Charity law requires the Trustees to prepare the ffftancial statements for each financial year, which gives a
true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing
those fllwicial statements the Trustees are required to..
Select suitabl¢ accounting policies and then apply them consistently.
b. Make judg¢m¢nts and ¢stimat¢s that are r¢asonable and prudent.
State whether the Statement of Recomm¢nd¢d Practice. Accounting by Charities and the
Financial Reporting Standard for Smaller Entities hav¢ b¢¢n followed subject to any material
departures disclosed and explained in the fmancial statements;
d. Pr¢pare the financial statements on a going concern basis unless it is inappropriate to assum¢
that the charity will continue to operate.
io

A.R.l.C.D. (CIO)
Trustees. Annual Report (continued)
Year ended 31 March 2024
Association for Research ill Infant and Child Development
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and which enable them to ensure that the
financial statements con)ply with the Charities Act 2006, the Charity (Accounts and Reports)
Regulations and the provisions of the CIO Constitution. They are also responsible for safeguarding the
assets of the charlty and henc¢ for taking reasonable steps for the prevention and detection of fraud or
other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial infornation
included on the charity's website. Legislation in the Unitcd Kingdom governing the preparation and
dissemination of ftnancial statemcnts may differ from legislation in other jurisdictions.
Statement of disclosure of information to auditors
We, the Trustees of the charity who held office at the date of approval of these financial statements, as
set out above, each confirm so far as we are aware, that:
there is no relevant audit infomation of which the charilv's auditors are unaware. and
we have taken all the steps that we ought to have taken as Trustecs in order to make
ourselv¢s aware of any relev4tnt audit inlorinati()n and to establish that the charity's auditors
are aware ot.that information
The trustees, annual report was approved on 19th October 2024 and signed on behalf of the board of
trustees by=
Dr S Bloomfield
Trustee
11

A.R.l.C.D. {ClO)
Independent Examinerfs Report to the Trustees of A.R.l.C.D. {ClO)
Year ended 31 March 2024
I report to the trustees on my examination of the financial statements of A.R.l.C.D. (CIO) ('the charity,)
for the year ended 31 March 2024.
Responslbilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial ststements in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's financial statements Garried out under section 145
of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given
by the Charity Commission under section 145(5)(b) of the Act.
Independent examlner's ststement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the
Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements conceming the form
and content of accounts set out in the Charities (Arxounts and Reports} Regulations 2008
other than any requirement that the accounts give a 'true and fairf 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 accounts to be
reached.
Petèr Gogarty
CA
Chartered Accountant
For and on behalf of
Henry Murray & Co Ltd
Independent Examiner
23 Church Place
Lurgan
Co. Armagh
BT88 6EY
19th October 2024
12

A.R.l.C.D. {ClO)
statement of Financial Activities
Year ended 31 March 2024
2024
Restricted
funds Total funds Totsl funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Other trading activities
Investment income
Other income
20
187.409
4,129
3,194
20
167,409
4,185
3,194
174,808
113
153,719
613
5,696
160,141
56
Total income
174,752
Expendlture
Expenditure on charitable activities
Other expenditure
Total exp8nditure
72,216
2,000
74.216
63,595
426
72,216
2,000
74,216
64,021
Net gains on investments
11
159
169
24
Net Income and net movement In funds
102,695
{1,944)
100,751
96,144
Re¢onclllatlon of funds
Total funds brought forward
Total funds carrled forward
420,372
5,722
426,094
626,846
329,951
426,094
523,067
3,778
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activrties.
13

A.R.l.C.D. (CIO)
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
Investments
16
17
4.560
2,011
6,080
1,853
6,571
7,933
Current assets
Debtors
Cash at bank and in hand
18
28.264
496,510
32,738
390,236
524,774
422,974
Credltors: amounts falling due withln one year
Net current assets
19
4,500
4,812
520,274
526,845
418,162
Total assets less current liabilltlas
Net assets
426,095
526,845
426,09ti
Funds of the charity
Restricted funds
Unrestricted funds
3,778
523,067
5,722
420,372
426,094
Total ¢harity funds
21
526,845
These financial statements were approved by the board of trustees and authorised for issue on 19th
October 2024, and are signed on behalf of the board by".
Paq flLoJiJTha
Dr S Bloomfield
Trustee
Dr P McAlinden
Trustee
14-

A.R.l.C.D. (CIO)
Notes to the Financial Statements
Year ended 31 March 2024
General tnfomiation
The charity is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address ofthe principal office is Hill Dickson, 50 Fountain Street, Manchester,
M2 2AS.
statement of compllance
These financial statements have been prepared in Complian￿ with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wrth the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP (FRS 102)} and the Charities Act 2011.
Accounting policies
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material Un￿rtaIntieS about the charitys ability to continue.
Judgements and key sources of estlmatlon uncertalnty
Th8 preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
fijture events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms ofan appeal, and fall into one of two sub-classes= restricted income funds or endowment
nds.
15

A.R.l.C.D. (CIO)
Notes to the Financial Statements (continu8d)
Year ended 31 March 2024
Accountlng policies (continu•0)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income-
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expen¢Jiture includes all expenditure thatls neither related to raising funds for the Gharity
nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
be￿en the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible asset8
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
io-

A.R.l.C.D. (CIO)
Notes to the Flnanclal Statements {contlnuedJ
Year ended 31 March 2024
Accountlng policies (continufjd)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairm ent that has previously been
recognised as expenditure within the ststement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any pr8vious revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the usefijl economic life of that asset as follows..
Office Equipment
259A reducing balance
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value.
If fair value cannot be reliably measured, assels are measured at cost less impaimient.
Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Impalmient of flxed assets
A revièw for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaiments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit
to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impaimient testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
17

A.R.l.C.D. (CIO)
Notes to the Financial Ststements (continugd)
Year ended 31 March 2024
Accountlng pollcles {¢onlinued)
Financial instruments {¢ontlnuod)
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with Changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised Cost are reviewed for objective evidenc8
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impaiment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are elther
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment ar8 recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donatlon8 and18gaclas
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Donations Received
20
20
113
113
Other tradlng actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Course Income
Royalties Received
109,159
58,250
109,159
58,250
167,409
90,551
63,168
153,719
90,551
63,168
167,409
153,719
18

A.R.l.C.D. (CIO)
Notes to the Financial Ststements (contlnued)
Year ended 31 March 2024
Investment Income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Bank interest receivable
Bank interest receivable - Asia
Bank interest receivable - Treasurers account
515
515
56
3,614
3,614
4,129
4,185
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Bank interest receivable
Bank interest receivable - Asia
Bank interest receivable - Treasurers account
107
107
13
493
13
493
600
13
613
oth6r Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
other income Membership &
Subscriptions
3,194
3,194
5,696
5,696
Expendlturo on charftable actlvltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Research & Training Activities
Support costs
31,344
40,872
31,344
40,872
72,216
72,216
Unrestrlcted
Funds
Restricted Total Funds
Funds
2023
Research & Training Activities
Support costs
25,003
38,593
25,003
38,592
63,596
63,595
19

A.R.l.C.D. (CIO)
Notes to the Financial Ststements Icontinu8d)
Year ended 31 March 2024
Expenditure on charltable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Research & Training Activities
Governance costs
31,344
31,344
40,872
72,216
25,003
38,592
63,595
40,872
40,872
31,344
10. Other expendlture
Unrestricted Total Funds Unr8stricted Total Funds
Funds
2024
Funds
2023
Loss on disposal of tangible fixed
assets held for charity's own use
428
428
11. Net galns on Investments
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gainsl{losses} on other investment
assets
159
159
24
24
12. Net Incomo
Net income is stated after chargingl(crediting)-.
2024
2023
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
1,520
2,027
426
13. Independent examlnatlon fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial statements
5,706
14. Staff costs
There was one part-time administrative employee during the year who was not a trustee.
20-

A.R.l.C.D. (CIO)
Notes to the Financial Statements (contlnuadj
Year ended 31 March 2024
15. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees
During the year a total amount of £11,450 was paid in respect of trustee expenses to 6 trustees.
All Trustees are members of the Association; some have lifetime membership while others pay an
annual subscription of £25.
16. Tanglble flxed assets
Fixtures and
fittings
Total
Cost
At 1 Aprll 2023 and 31 March 2024
Deprnclatlon
At 1 April 2023
Charge for the year
At 31 MarGh 2024
8,307
8,307
2,227
1,520
2,227
1,520
3,747
3,747
Carylng amount
At 31 March 2024
4,560
4,560
At 31 March 2023
6,080
6,080
17. Investments
Llsted
Investments
Cost or valuatlon
At 1 April 2023
Additions
Fair value movements
1,853
158
At 31 March 2024
2,011
Impalrment
At 1 April 2023 and 31 March 2024
Carrylng amount
At 31 March 2024
2,011
At 31 March 2023
1,853
All investments shown above are held at valuation.
Financlal assets held at falr value
The fair value of the shareholding is based on the open market share price.
21

A.R.l.C.D. (CIO)
Notes to the Financial Statements (￿ntinUed)
Year ended 31 March 2024
18. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
16,803
11,461
14,106
17,915
717
28,264
32,738
19. Credltor8: amounts falling due withln one year
2024
2023
Accruals and deferred income
Social security and other taxes
4,500
4,500
312
4,500
4,812
20. Pen8lon8 and other post retlrement beneffts
Deflned contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £90 (2023.. £193).
21. Anatysls of charltable funds
Unrestrlcted funds
At
Gains and 31 March 202
losses
At
1 April 2023
Income Expenditure
General funds
420,372
174,752
(72,216)
159
523,067
At
Gains and 31 March 202
losses
At
1 April 2022
Income Expenditure
General funds
324,242
160,128
(64,022)
24
420,372
-22.

A.R.l.C.D. (CIO)
Notes to tha Financial Statements {¢ofttinue(g
Year ended 31 March 2024
21. Analy818 of Gharltable funds (conUnue(g
Restrlcted funds
At
Gains and 31 March 202
losses
At
1 April 2023
Income Expenditure
Restricted Fund - Asia
Fund
5,722
56
{2,000)
3,778
At
Gains and 31 March 202
losses
At
1 April 2022
Income Expenditure
Restricted Fund - Asia
Fund
5,709
13
5,722
During the year a sum of £2000 was used to support access to the Griffrths111 Video Training Course as
part of new Griffiths111 training in Asia.
22. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Net assets
4,561
2,011
520,995
14,500)
523,067
4,561
2,011
524,773
14,500)
626,845
3,778
3,778
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Credrtors less than 1 year
Net assets
6,080
1,853
417.252
(4,813)
420,372
6,080
1,853
422,974
(4,813)
426,094
5,722
5,722
23-

A.R.l.C.D. (CIO)
Management Information
Year ended 31 March 2024
The followlng pages do not form part of the flnanclal statements.
-24-

A.R.l.C.D. (CIO)
Detslled Statement of Financial Actlvltles
Year ended 31 March 2024
2024
2023
Income and endowments
Donations and legacios
Donations Received
20
113
Other tradlng activlties
Course Income
Royalties Received
109,159
68,250
90,551
63,168
167,409
153,719
Investment Incomo
Bank interest receivable
Bank interest receivable - Asia
Bank interest receivable - Treasurers account
515
107
13
493
3,614
4,185
613
Other Income
Other income Membership & Subscriptions
3,194
5,696
Totsl Income
174,808
160,141
Expendltura
Expendlture on charltable actlvltle8
Purchases
Wages and Salaries
Pension costs
Insurance
Other establishment
Legal and professional fees
Other office costs
Depreciation
Other interest payable and similar charges
31,344
10,196
90
1,167
25,003
13,660
193
1,237
87
7,886
10,603
2,027
2,899
12,913
11,940
1,620
3.046
72,216
63,595
Other expenditure
Loss on disposal of tangible fixed assets held for charity's own use
426
Total expendlture
74.216
64.021
Net galns on Investments
Gainsl(losses) on other investment assets
159
24
Net income
100,751
96,144
25-

A.R.l.C.D. (CIO)
Notes to the Detailed Statsment of Flnancial Activities
Year ended 31 March 2024
2024
2023
Expenditure on charitable activltles
Research & Training Activltles
Activlties undertaken directly
Research & Training Expenses
Governance costs
Governance costs - wageslsalaries
Governance costs - pension costs
Governance costs - insurance
Governan￿ costs - other establishment
Governance costs - accountancy fees
Governance costs - legal and other professional fees
Governance costs - costs of trustees, meetings
Governance costs - other office costs
Governance costs - depreciation
Governance costs - bank fees
31,344
25,003
10,196
90
1,167
13,660
193
1,237
87
5,706
1,001
1.179
10,603
2,027
2,899
5,164
4,627
3,132
11,940
1,520
3,046
40,872
38,592
Expendlture on charftabla actlvltles
74,216
63,595
26-