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|||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|
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|||||||||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|
##
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|||||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|
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|||||||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|
||||||$|$|$|
|Net cash||||||||
|Cash at bank|||||636,457|(116,211)|520,246|
||||||636,457|(116,211)|520,246|
|Total|||||636,457|(116,211)|520,246|
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|3.|DONATI|ONS
AND LEGACIES|||
|---|---|---|---|---|
||||2022|2021|
||||$|$|
||Donations|- General|28,772|30,630|
||Donated services and facilities||54,900|54,900|
||||83,672|85,530|
|4.|OTHER|TRADING ACTIVITIES|||
||||2022|2021|
||||$|$|
||Royalties||149,461|226,562|
|5.|INVESTMENT INCOME||||
||||2022|2021|
||||$|$|
||Investment|portfolio income|5,115|3,772|
##
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|INCOME FROM CHARITABLE ACTIVIT|IES||||||
|---|---|---|---|---|---|---|
||||||2022|2021|
|Activity|||||$|$|
|Grants
Promotion of|radiological|protection|||760,743|779,433|
|Grants received, included
in the above, are as follows:|||||||
||||||2022|2021|
||||||$|$|
|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|
##
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|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 - $230,000 (CAD360,140 - CAD|376,510)||||
|5230,000 - f240,000(CAD 376,510 - CAD|392,880)||||
##
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|COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES|COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES|||
|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|
|||||funds|fund|funds|
|||||$|$|$|
|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|
||||||||$|$|$|
||Unrestricted|funds||||||||
||General fund||||||336,497|315,979|652,476|
||Free the Annals||||||434,314|(10,391)|423,923|
||||||||770,811|305,588|1,076,399|
||TOTAL FUNDS||||||770,811|305,588|1,076,399|
##
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##
||||Incoming|Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|---|---|
||||resources||expended|losses|in funds|
||||||$|$|$|
|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|