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2022-12-31-accounts

~pa e
Company
information
Report ofthe Executive Committee 2-5
Report ofthe Independent
Examiner
Statement ofFinancial Activities
Balance sheet
Notes to the Financial Statements 9-14

FORTHE YEA RENDED 31DECEMBER 2022
2022 2021
Note
Incomin
Resources
Membership 261,643 261,058
Examinations 163,454 208,922
Registration
ofschools
39,651 38,681
Booklets and leaflets 4,740 14,199
Gift Aid —covenanted income 3,602 6,354
Magazine 1,599 5,169
Other income 12
Net investment
(charge)/
income 2 (7,028) 3,980
Workshops 15,521
Total incoming resources 483,182 538,375
Resources Ex ended
Cost ofgenerating
funds:
Fundraising
expenses
Charitable
expenditure:
Direct charitable
expenditure 93,717 50,190
Management
and
administration 268,326 251,662
Total resources expended 362,043 301,852
Net surplus for the year 121,139 236,523
Value adjustments
in respect of
investments
—unrestricted
(37,328) 11,208
Total surplus for the year 83,811 247,731
Fund balances brought forward 1,039,783 792,052
Fund balances carried forward 61,123,594 61,039,783

BALANCE SHEET AT 31DECEMBER 2022 SHEET AT 31DECEMBER 2022
Note
2022 2021
FIXEDASSETS
Tangible assets 328,143 335,774
328,143 335,774
CURRENT ASSETS
Debtors and prepayments 17,340
Investments 344,032 388,955
Cash at bank 469,210 340,901
830,582 729,856
CREDITORS: amounts falling due
within one year (35,131) (25,847)
NET CURRENT ASSETS 795,451 704,009
TOTAL ASSETS f.1,123,594 E1,039,783
Represented
by:
UNRESTRICTED FUNDS 10 61,123,594 61,039,783

2.
NET IN
VESTMENT
CHARGES
INCOME
2022 2021
Interest on cash deposits 101
Other interest received 3,092
Dividends received 5,878 2,203
Other income distributions 495 119
(Loss)/gain on disposal ofinvestments (13,848) 1,870
Investment charges (2,746) (1,155)
6(7,028) E3,980
3. DIRECT CHA RITABLE EXPENDITURE
2022 2021
Translation
costs
4,185 3,311
Magazines 14,170 13,544
Books purchased for resale 273
Booklets, leaflets and directories 3,761
Exhibitions and meetings
Examinations 26,202 27,916
Miscellaneous
costs
591 243
Patents and trademarks 1,306
Research costs (University ofNorthumbria) 44,191
UKconference costs 90
Workshop costs 259
Charity projects 2,799 1,066
E93,717 E50,190

4. MANAGEMENT
AND ADMINISTRATION
EXPE
NDITURE
2022 2021
Note
6
Gross salaries
156,808 149,825
Other staff costs 3,856 2375
Staff training and recruitment 1,030
Office heating, lighting and council tax 6,143 1,356
Office telephone
and internet
5,657 4,019
Website
Postage, printing
and stationery
43,953 40,293
Travel, accommodation
and
council expenses 2,746 3,233
Property
service charges and insurance
1,295 5,840
Advertising 440
Bank charges 7,383 6,636
Book-keeping and accountancy 3,608 3,763
Professional
Standards
Authority
11,503 14,413
Other associations 1127 1,103
Independent
examiner's
fee
3,780 3,600
Repairs and low value assets 2,091 1,667
Computers
and ITmaintenance
5,042 10
Depreciation
—leasehold property
7,631 7,631
Photocopier
rental
5,703 4,428
E268,326 K251,662
5. OPERATING SURPLUS
Operating
surplus is shown after charging:
2022 2021
Depreciation
on tangible fixed assets
B7,631 f:7,631

6. STAFFCOSTS
2022 2021
Wages and salary 135,459 129,756
Social security costs 10,552 9,285
Pension costs 10,797 10,784
E156,808 E149,825
2022 2021
{NNo. {NNo.
Direct charitable work
7. TANGIBLE FIXEDASSETS
Leasehold
COST Property
At 1January
and 31December 2022
381,560
DEPRECIATION
As at 1January 2022 45,786
Charge for the period 7,631
As at31December 2022 53,417
NET BOOKVALUE
As at 31December 2022 E328,143
As at31December 2021 6335,774

2022 2021 2021
Listed investments F.344,032 f:388,955
At the reporting date, listed investments
held with Quilter Cheviot Limited are held
at their
market value, in accordance with their valuation report prepared
by Quilter
Cheviot.
9. CREDITORS: Amounts
fallin
due within one ear
2022 2021
Trade creditors 27,613 9,553
Accruals 3,780 3,600
Social security and other taxes 3,738 4,949
Income received in advance 7,745
E35,131 6 25,847
10. ACCUMULATED
FUND - UNRESTRICTED
2022 2021
Balance at 1January 2022 1,039,783 792,052
Excess ofincome over expenditure for the year 83,811 247,731
Balance at31December 2022 61,123,594 61,039,783