| Page | |||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 6 |
| Report ofthe Independent Auditors |
7 | to | 9 |
| Statement ofFinancial Activities | 10 | ||
| Balance Sheet | |||
| Cash Flow Statement | 12 | ||
| Notes to the Cash Flow Statement | 13 | ||
| Notes to the Financial Statements | 14 | to | 22 |
| Detailed Statement ofFinancial Activities | 23 | to | 24 |
| 2022 | 2021 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||||
| funds | fund | funds | funds | ||||||
| Notes | $ | $ | $ | $ | |||||
| INCOME | AND ENDOWMENTS FROM | ||||||||
| Donations | and legacies | 83,672 | 83,672 | 85,530 | |||||
| Charitable | activities | ||||||||
| Promotion | ofradiological | protection | 760,743 | 760,743 | 779,433 | ||||
| Other trading activities |
149,461 | 149,461 | 226,562 | ||||||
| Investment | income | 5,115 | 5,115 | 3,772 | |||||
| Other income | 1,507 | 1,507 | 107,728 | ||||||
| Total | 1,000,498 | 1,000,498 | 1,203,025 | ||||||
| EXPENDITURE ON | |||||||||
| Charitable | activities | ||||||||
| Promotion | ofradiological | protection | 1,]10,665 | 1,110,665 | 903,716 | ||||
| Publishing | information | on | radiological | protection | 10,392 | ||||
| Total | 1,110,665 | 1,110,665 | 914,108 | ||||||
| Net gains/(losses) on investments |
(35,118) | (35,118) | 16,671 | ||||||
| NET INCOME/(EXPENDITURE) | (145,285) | (]45,285) | 305,588 | ||||||
| RECONCILIATION | OFFUNDS | ||||||||
| Total funds | brought forward |
1,076,399 | 1,076,399 | 770,811 | |||||
| TOTAL FUNDS CARRIED FORWARD | 931,114 | 931,114 | 1,076,399 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | $ | $ | $ | $ | |
| FIXEDASSETS | |||||
| Tangible assets | 13 | 7,693 | 7,693 | 6,615 | |
| Investments | 14 | 163,448 | 163,448 | 193,451 | |
| 171,141 | 171,141 | 200,066 | |||
| CURRENT ASSETS | |||||
| Debtors | 15 | 358,926 | 358,926 | 351,492 | |
| Cash at bank | 520,246 | 520,246 | 636,457 | ||
| 879,172 | 879,172 | 987,949 | |||
| CREDITORS | |||||
| Amounts falling due within one year |
]6 | (119,199) | (119,199) | (111,616) | |
| NET CURRENT ASSETS | 759,973 | 759,973 | 876,333 | ||
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 931,114 | 931,114 | 1,076,399 | ||
| NET ASSETS | 931,114 | 931,114 | 1,076,399 | ||
| FUNDS | 17 | ||||
| Unrestricted funds |
931,114 | 1,076,399 | |||
| TOTAL FUNDS | 931,114 | 1,076,399 |
| Cash Flow Statement | |||||
|---|---|---|---|---|---|
| for the year ended 31 December | 2022 | ||||
| 2022 | 2021 | ||||
| Notes | $ | $ | |||
| Cash flows from operating | activities | ||||
| Cash generated from operations |
(113,186) | 427,872 | |||
| Net cash (used in)/provided | by operating activities |
(113,186) | 427,872 | ||
| Cash flows from investing | activities | ||||
| Purchase oftangible fixed | assets | (3,025) | |||
| Purchase offixed asset investments | (5,115) | (130,176) | |||
| Dividends received |
5,115 | 3,772 | |||
| Net cash used in investing | activities | (3,025) | (126,404) | ||
| Change in cash and cash | equivalents | in the | |||
| reporting period |
(116,211) | 301,468 | |||
| Cash and cash equivalents | at the beginning | ||||
| ofthe reporting period |
636,457 | 334,989 | |||
| Cash and cash equivalents | at the end | ofthe | |||
| reporting period |
520,246 | 636,457 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| $ | $ | ||||||
| Net (expenditure)/income | for the reporting | period (as per the Statement | |||||
| ofFinancial | Activities) | (145,285) | 305,588 | ||||
| Adjustments | for: | ||||||
| Depreciation | charges | 1,947 | 2,246 | ||||
| Losses/(gain) | on investments | 35,118 | (16,671) | ||||
| Dividends received |
(5,115) | (3,772) | |||||
| (Increase)/decrease | in debtors | (7,434) | 120,605 | ||||
| Increase in creditors | 7,583 | 19,876 | |||||
| Net cash (used in)/provided | by operations | (113,186) | 427,872 | ||||
| ANALYSIS | OF CHANGES | IN NET FUNDS | |||||
| At 1.1.22 | Cash flow | At 31.12.22 | |||||
| $ | $ | $ | |||||
| Net cash | |||||||
| Cash at bank | 636,457 | (116,211) | 520,246 | ||||
| 636,457 | (116,211) | 520,246 | |||||
| Total | 636,457 | (116,211) | 520,246 |
| 3. | DONATI | ONS AND LEGACIES |
||
|---|---|---|---|---|
| 2022 | 2021 | |||
| $ | $ | |||
| Donations | - General | 28,772 | 30,630 | |
| Donated services and facilities | 54,900 | 54,900 | ||
| 83,672 | 85,530 | |||
| 4. | OTHER | TRADING ACTIVITIES | ||
| 2022 | 2021 | |||
| $ | $ | |||
| Royalties | 149,461 | 226,562 | ||
| 5. | INVESTMENT INCOME | |||
| 2022 | 2021 | |||
| $ | $ | |||
| Investment | portfolio income | 5,115 | 3,772 |
| INCOME FROM CHARITABLE ACTIVIT | IES | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Activity | $ | $ | ||||
| Grants Promotion of |
radiological | protection | 760,743 | 779,433 | ||
| Grants received, included in the above, are as follows: |
||||||
| 2022 | 2021 | |||||
| $ | $ | |||||
| German Federal Ministry for the Environment, |
Nature Conserv | ation and | ||||
| Nuclear Safety | 161,327 | 208,655 | ||||
| UAE - Federal Authority for Nuclear Regulation |
70,662 | 73,637 | ||||
| International Atomic Energy Agency |
64,522 | 63,429 | ||||
| Japan NUS Co Limited | 63,649 | 106,553 | ||||
| Bruce Power, Canada | 37,500 | |||||
| Institut Radioprotection at de Surete Nucleaire, |
France | 35,000 | 35,833 | |||
| Canadian Nuclear Safety Commission / Health |
Canada | 30,000 | 30,000 | |||
| Swiss Federal Office ofPublic Health | 28,717 | 31,086 | ||||
| Spanish Nuclear Safety Council | 28,666 | 30,674 | ||||
| Swiss Federal Nuclear Safety Inspectorate | 28,666 | 31,097 | ||||
| Korean Association for Radiation Protection |
27,184 | 29,875 | ||||
| Chinese Society ofRadiation Protection | 26,984 | 24,674 | ||||
| Swedish Radiation Safety Authority |
25,126 | 26,676 | ||||
| World Nuclear Association | 20,639 | |||||
| ANDRA/SG/CF, France |
20,139 | 23,314 | ||||
| Australian Radiation Protection and Nuclear Safety Agency |
12,758 | 13,269 | ||||
| Ontario Power Generation, Canada |
12,500 | |||||
| United States Environmental Protection Agency |
9,534 | |||||
| National Institute ofHealth |
7,891 | |||||
| Norwegian Radiation and Nuclear Safety Authority |
6,583 | 7,436 | ||||
| Nuclear Energy Institute, USA |
6,140 | 6,384 | ||||
| Finnish Radiation and Nuclear Safety Authority |
5,704 | 6,135 | ||||
| Centre d'Etude sur 1'Evaluation de la Protection |
dans le domai | ne Nuclaire, | ||||
| France | 5,542 | |||||
| ACS Publications | 5,000 | |||||
| Cameco, Canada | 5,000 | |||||
| Nuclear Safety and Radiation Protection | 4,049 | |||||
| International Radiation Protection Association |
3,794 | 3,813 | ||||
| National Institute ofRadiation Hygiene |
3,534 | 3,597 | ||||
| BWXTCanada Limited | 2,500 | |||||
| Icelandic Radiation Protection Institute |
1,433 | 1,487 | ||||
| Southern Urals Biophysical Institute, Russian Federation |
14,502 | |||||
| European Commission |
5,759 | |||||
| TU Deltt Reactor Instituut DelA |
1,548 | |||||
| 760,743 | 779,433 |
| 7. | OTHER INCOME | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| $ | $ | |||||
| Other income | 1,507 | 107,728 | ||||
| Other income arises from | government | support for salaries during the Covid 19pandemic. | ||||
| 8. | CHARITABLE ACTIVITIES COSTS | |||||
| Support | ||||||
| Direct | costs (see | |||||
| Costs | note 9) | Totals | ||||
| $ | $ | $ | ||||
| Promotion ofradiological | protection | 267,059 | 843,606 | 1,110,665 | ||
| 9. | SUPPORT COSTS | |||||
| Management | Finance | Totals | ||||
| $ | $ | $ | ||||
| Promotion ofradiological | protection | 841,160 | 2,446 | 843,606 | ||
| 10. | TRUSTEES' REMUNERATION | AND BENEFITS | ||||
| Trustees received no remuneration | in | 2022 (2021 - CAD nil). |
| 2022 | 2021 | |||
|---|---|---|---|---|
| CAD | CAD | |||
| Wages and Salaries | 682,505 | 624,054 | ||
| The average monthly number ofemployees |
during the year was as follows: | |||
| 2022 | 2021 | |||
| Average number offull-time employees |
||||
| The number ofemployees who emoluments |
fell within the following | bands was: | ||
| 2022 | 2021 | |||
| f220,000 - $230,000 (CAD360,140 - CAD | 376,510) | |||
| 5230,000 - f240,000(CAD 376,510 - CAD | 392,880) |
| COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | fund | funds | ||||
| $ | $ | $ | ||||
| INCOME | AND ENDOWMENTS FROM | |||||
| Donations | and legacies | 85,530 | 85,530 | |||
| Charitable | activities | |||||
| Promotion | ofradiological | protection | 779,433 | 779,433 | ||
| Other trading activities | 226,562 | 226,562 | ||||
| Investment | income | 3,772 | 3,772 | |||
| Other income | 107,728 | 107,728 | ||||
| Total | 1,203,025 | 1,203,025 | ||||
| EXPENDITURE ON | ||||||
| Charitable | activities | |||||
| Promotion | ofradiological | protection | 903,716 | 903,716 | ||
| Publishing | information | on | radiological | |||
| protection | 10,392 | 10,392 | ||||
| Total | 914,108 | 914,108 | ||||
| Net gains on investments | 16,671 | 16,671 | ||||
| NET INCOME | 305,588 | 305,588 | ||||
| RECONCILIATION | OF FUNDS | |||||
| Total funds | brought forward |
770,811 | 770,811 | |||
| TOTAL FUNDS CARRIED FORWARD | 1,076,399 | 1,076,399 |
| Fixtures | ||||
|---|---|---|---|---|
| and | ||||
| fittings | ||||
| $ | ||||
| COST | ||||
| At 1 January 2022 | 15,289 | |||
| Additions | 3,025 | |||
| At 31December 2022 | 18,314 | |||
| DEPRECIATION | ||||
| At 1 January 2022 | 8,674 | |||
| Charge for year | 1,947 | |||
| At 31 December 2022 | 10,621 | |||
| NET BOOKVALUE | ||||
| At 31 December 2022 | 7,693 | |||
| At 31 December 2021 | 6,615 | |||
| 14. | FIXEDASSET INVESTMENTS | |||
| Listed | ||||
| investments | ||||
| MARKET VALUE | ||||
| At 1 January 2022 | 193,451 | |||
| Additions | 5,115 | |||
| Revaluations | (35,118) | |||
| At 31 December 2022 | 163,448 | |||
| NET BOOK VALUE | ||||
| At 31December 2022 | 163,448 | |||
| At 31 December 2021 | 193,451 | |||
| There were no investment | assets outside the UK. | |||
| Cost or valuation at 31 December 2022 is represented |
by: | |||
| Listed | ||||
| investments | ||||
| $ | ||||
| Valuation in 2020 |
46,604 | |||
| Valuation in 2021 |
146,847 | |||
| Valuation in 2022 |
(30,003) | |||
| 163,448 |
| 15. | DEBTORS: | A | MOUNTS F | ALL | ING DUE | WITHIN ONE Y | EAR | ||
|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||||
| $ | $ | ||||||||
| Other debtors | 358,926 | 351,492 | |||||||
| 16. | CREDITORS: | AMOUNTS | FALLING DUE WITHIN ONE | YEAR | |||||
| 2022 | 2021 | ||||||||
| $ | $ | ||||||||
| Other creditors | 119,199 | 111,616 | |||||||
| 17. | MOVEMENT | IN FUNDS | |||||||
| Net | |||||||||
| movement | At | ||||||||
| At 1.1.22 | in funds | 31.12.22 | |||||||
| $ | $ | $ | |||||||
| Unrestricted | funds | ||||||||
| General fund | 1,076,399 | (145,285) | 931,114 | ||||||
| TOTAL FUNDS | 1,076,399 | (145,285) | 931,114 | ||||||
| Net movement | in funds, included | in the above | are as follows: | ||||||
| Incoming | Resources | Gains and | Movement | ||||||
| resources | expended | losses | in funds | ||||||
| $ | $ | $ | |||||||
| Unrestricted | funds | ||||||||
| General fund |
1,000,498 | (1,110,665) | (35,118) | (145,285) | |||||
| TOTAL FUNDS | 1,000,498 | (1,110,665) | (35,118) | (145,285) | |||||
| Comparatives | for movement | in | funds | ||||||
| Net | |||||||||
| movement | At | ||||||||
| At 1.1.21 | in funds | 31.12.21 | |||||||
| $ | $ | $ | |||||||
| Unrestricted | funds | ||||||||
| General fund | 336,497 | 315,979 | 652,476 | ||||||
| Free the Annals | 434,314 | (10,391) | 423,923 | ||||||
| 770,811 | 305,588 | 1,076,399 | |||||||
| TOTAL FUNDS | 770,811 | 305,588 | 1,076,399 |
| Incoming | Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||||
| $ | $ | $ | |||||
| Unrestricted | funds | ||||||
| General fund | 1,203,025 | (903,717) | 16,671 | 315,979 | |||
| Free the Annals | (10,391) | (10,391) | |||||
| 1,203,025 | (914,108) | 16,671 | 305,588 | ||||
| TOTAL FUNDS | 1,203,025 | (914,108) | 16,671 | 305,588 | |||
| A current year | 12months | and prior year 12months | combined | position | is as follows: | ||
| Net | |||||||
| movement | At | ||||||
| At 1.1.21 | in funds | 31.12.22 | |||||
| $ | $ | $ | |||||
| Unrestricted | funds | ||||||
| General fund | 336,497 | 170,694 | 507,191 | ||||
| Free the Annals | 434,314 | (10,391) | 423,923 | ||||
| 770,811 | 160,303 | 931,114 | |||||
| TOTAL FUNDS | 770,811 | 160,303 | 931,114 |
| Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|
| resources | expended | losses | in funds | |||
| $ | $ | $ | ||||
| Unrestricted | funds | |||||
| General | fund | 2,203,523 | (2,014,382) | (18,447) | 170,694 | |
| Free the | Annals | (10,391) | (10,391) | |||
| 2,203,523 | (2,024,773) | (18,447) | 160,303 | |||
| TOTAL | FUNDS | 2,203,523 | (2,024,773) | (18,447) | 160,303 |
| INTERNATIONAL COMMISSION ON RADIOLOGICAL PROTECTION |
|||||
|---|---|---|---|---|---|
| Detailed Statement ofFinancial Activities | |||||
| for the year ended 31 December 2022 | |||||
| 2022 | 2021 | ||||
| $ | $ | ||||
| INCOME AND ENDOWMENTS | |||||
| Donations and legacies |
|||||
| Donations - General | 28,772 | 30,630 | |||
| Donated services and facilities | 54,900 | 54,900 | |||
| 83,672 | 85,530 | ||||
| Other trading activities | |||||
| Royalties | 149,461 | 226,562 | |||
| Investment income |
|||||
| Investment portfolio |
income | 5,115 | 3,772 | ||
| Charitable activities |
|||||
| Grants | 760,743 | 779,433 | |||
| Other income | |||||
| Other income | 1,507 | 107,728 | |||
| Total incoming resources | 1,000,498 | 1,203,025 | |||
| EXPENDITURE | |||||
| Charitable activities |
|||||
| Travel and meetings | expenses | 267,059 | 56,648 | ||
| Support costs | |||||
| Management | |||||
| Secretariat salary costs | 682,505 | 624,054 | |||
| Publications costs |
5,711 | 10,391 | |||
| Other operating leases |
54,900 | 54,900 | |||
| Telephone | 10,498 | 8,195 | |||
| Postage and stationery | 2,316 | 367 | |||
| Sundry expenses | 15,959 | 14,174 | |||
| Computer costs and |
web site development | 34,512 | 26,716 | ||
| Audit fees | 8,450 | 12,345 | |||
| Other professional | services | 7,162 | 49,149 | ||
| Fixtures and fittings | 1,947 | 2,246 | |||
| Exchange (gains)/losses | 17,200 | 52,326 | |||
| 841,160 | 854,863 | ||||
| Finance | |||||
| Bank charges | 2,446 | 2,597 |
| 2022 | 2021 |
|---|---|
| $ | $ |
| 1,110,665 | 914,108 |
| (110,167) | 288,917 |