REGISTERED CHARITY NUMBCI R: IJ66304 INTERNATIONAL COMMISSIOV ON RADIOLOGICAL PROTECTION inaneiAI St8temeuts for the Year Ended 31 December 2023 Xein4din Audit Ltmtted Charted Accountants and Statutory Audit¢)rs Nightingale House 46-48 East Street Epsoirt Surrey KT17 IHQ
ITrTERNATIONAL C.OMMissfoN ON RAnlOLOelCAL PROTkCTJO Contents olthe Flnthntial Sthtemellts roi. tbe yeRr ended 31 Det¢mber 2023 Page Report of the TJw8tees Rtpoj't of the IniJependeDt Audltors 6 to 8 StfitemEtytof F5nglltial Actlvltles B¥lRnee Sh¢¢t io Cxsli Floiv Ststejnent Note5 to the Cash Floiv Statement 12 Notes to th¢ Financialststements 13 to 20 DetRiled Statement of Financi1 Attivities 21
IiYrERNATIONAL COMMISSION ON RADIOLOCICAL PROTEcfIoN RepDrt of the TTu5tee8 rDr the ye&r ertded 31 Detember 2023 The tru$t¢cs present their report with the finan¢i41 st&teffl¢nts of the charity for the year Ended 31 Dec¢rnber 2023. The tnistB&4 have adopi¢d the pr4)vtsion% of Accounting and R¢portit)g by r.kltE¢s.' Statcfflent of ReL'ornni¢nded PrnGtic¢ applicabIe to ¢harities ptepariug their accounts in acrdance with th¢ Fitwicial Repo8 Stsndard appIlblE in the UK and Republi¢ of Jrel&nd.IFRS 102) {effe¢tive l JBnuary 2019}- OIUECTIVES AND AcfiviTIF3 Objec1iv oltlje eh8Yity as Set out In Its goveJiLtng document The objects of RegÉstered Charity No. 1166304 S 10 advance foT tlie publi¢ bcnsfit the sLien¢B of radiolDgicl proteclton, by providing r¢commelldations &nd Auidance OJJ all of protfction agatnst ionising rÈdiaiion. without nduly limiting bcneficisl pffactices th81 give rise lo expN)sure to radiatton. Th¢ TtustCC5 vurjfm that they haye complied with th¢r duty in section 4 of ihe C:harities Act 2006 to have due regerd to the pbliC bencfit gLtidallce publish¢d by the Charity ConJmis5ion in detenThiTJing the artivities undertak¢n by the ch81ity. In preparing its recommendatioTh4 ih¢ Commission wnsiders tht futtdamtntal principles and quantitative bases upon which apprupriate radiological pi'otectioH measuzu Gan be established. while leaving to the variou.% nfjtional pJDtection bodies tjie re$p0115ibilily uf fonnulatin8 th¢ specific Advice. codes of piactice, o¥ r¢guJolions that are best suit¢d to the teds of tkir individu31 countries. Main Acllvitles uiidertak¢n iTt relhtlon to these obJ¢¢tlYes The prnduct of ICRP aLtivitiBs is ifs Publications which CORtain th¢ 01mendationS and guidance that JCRP i5SUfS. S¢ver&l Rciivities reqiiired to pirxluiB I(:IiP PublitIonS inoluding meetin8s wh¢re work ITh progres% 13 reportcd. drafts a disGUSSeO, und final drafts are revÈew¢d and approved for publI¢#tio Thus. the main a¢tiMtI¢S jll terms of ¢xpcndilu]E our m¢etiw and the cos8 of th¢ SGi¢litific SectttsTiat. FINANCIAL RKVIEW Finartcial posltio Nel mDv¢meiit in 225 wa5 CAD -0.03M. resu]ting in totl fi]t*d$ carried forward of CAD 0.90M. Total incoming INources in 2023 wer¢ CAD I.31W up from CAD I.OOM in 2022. This was it) part duc to a a Coiitrjbtio1I ofapproximately CAD 0.15M in ex$ fi]nds from ICRP 2023 Tokyo by the host orEalli5ation. QST. The ncoming resour¢r5 Outtook ¢ontinucs to bep051tlVE. Tot&1 outgoing JNources in 2023 wat CAD 1.36M, up from CAD 1.] IM in 2022. This was due wim8rily to in¢r¢as¢d travel and m¢etin8 cxpcn.4cs (CAD 0.38M in 202] vs CAD 0,27M in 2022) and incrcss¢d £alary costs {CAD 0.77M in 2023 vs 0.68M in 20221 due tts a new fiill-time employe¢ joining the ICRP Scientific SeLYctstiat during thYr. How¢v¢r, incrtrases in travel and etIng exp¢nses (CAD 0.38IM in 2023 vs CAD 0.27M iji 2022) and ittcomc not r¢l&ted to ICRP 2023 (CAD I.OOM in 2023 v5 CAD 0.84M in 2022) eIld]Y off5el on¢ another. due primarily to the second UAE, Radiological pteCtIon Week held in 2023 in ¢onjunGtion wEth a Mdin Commission mfeliThg. Expendit¥r¢s totalling approximately CAD 0.13M were in¢unrd by ICRP. and lbrSed by the UAE FEd¢ral Authority for Nuel¢ai' Rogulatitsn. Taking this into &ecount, overall nEt meeting Expenses weye steady (CAD 0.25M in 2023 vs CAD 0.27M in 2022). The outgoing Outlook is caulioiig. Although anliiie meetiE)gs arc used mucb tttoir frequently than bcfore, in-pcrson TnectiTW continue to be impDrtant, the frequency of m¢ctin¥s will rairy high in the tOTniThg years duc lo the ongoing review and rcvision of the System of Ratiiologicul Protection, and travel costs aTe not ¢xp¢cted lo decresse. Onlin¢ meetijw ar¢ g¢neiElly favoured for practical and fJnanci81 r¢asons, but iTr-person meaings will wntinue wh¢n warranted. The ov¢rall financial outlook i5 CRutio$. R¢vMues 3Te expected ts in¢rcase, 8$ are in-kirKE contiybutions to o£Tsct some dvel cost5, but pressure remaitts tts ¢llsure that thr5 incress¢ keeps pace with in¢r¢a5ing Losts. Caution is waTfdnted. Although lon£-terni zero nEt mDvem¢nt is exptttttd for chsritir5 which musl spend th1. re50urc¢s on achieving their tsbjecls, ICRP needs to continue to 8PPort its core objects while Incrsing its fEn2ncial J'c84tve to ertsur¥ the 5u51aiiiability of acliitving tliese objrGts in the long lerni. Page I
INTERNATIONAL COMMISSION ON RADIOLOGICAL PROTECTION Rtport of the Trustee foi. tht year endod 31 Dee¢mber2023 FINANCIAL REVIEW R48ervc5 poTÉcy BvAuse of changing int¢re&ts oiid COAdilion5. the voluntary contribution from any giv¢n dO[r may decF¢a5E or ase entiiEly. To meet such reJuGtiong. Rnd lo manage flow. the cotnmissl< keep5 part of it5 funds in Ksetve. Ideally. this should cOrre8rKpJ to the costs of aut 1.5 y¢Hrs of total running costs {about CAD 2M). Keserns Itola] funds ¢arrirJ f0Thrd) &% of 31 Dccernlw 2021 are CAD 0.90M, 8ubstatiti&lly unchanged frorn CAD 0.93M in 2022. Although this falls short of the ideal figur4 ICRF is in a r¢a50nable position (o maintain cath fjtsw and wedth¢r annual fjnancial variations. 1Cluded in th¢ reseNes fuTK15 held in tlie Fuundatioll Fund" The pu05 of this ftrnd is to secure thB reliable and 8ustsiwblt lon8-tenTJ ability to fulfil the Commission's eharitablc Dbieco and to provide a vehicle for support¢ts who pIEfer to rontribute tt) this goal. It i8 ittt¢nded lo ¢ventually rUCe the size of operational Serve needed by providing a r¢Ji&ble ill¢om¢ stream and futsds that could be at¢essed in exig¢nt circum8tances. These fund.4 are invest¢d in the QuiltEr ChcvK)t Global IncDme and Growth Fund forChaTjtIC5. As of 31 De¢¢mEtr 2023. the Troundatioft Fund was valued CAD 0.19M (GBP I IOJ40}, up from CAD 0.17M (GBP 99,846} as of 31 De¢embEr 2022. represenliRg a t()tral turn of 10.5Yo ovEr the year. This is ¢ompaTrble to a chtritie5 composite benchmark of I 1.1 Page 2
INTERNATIONAL COMMISSJON ON RADIOI.OGICAL PROTEcfJoN Repoi't vf ¢he Ti'll8tees for the yeai. ended 31 Décember 2023 srRUCTIJRk, evOVKRNANCE AND MANAGCI lENT GoveJ'nlJLE documertt ICRP is a d]arity re8istei.ed in the United Kingthm estoblished to provide irtd¢pendent tOMmendat)nS and guid&n¢c on iK)lol¢ protcction for the publiG bettcfit. It was e$labli5hed as such by the 1928 Intematii)nal Congrtts of RadioIo8y. The CommlssioM¥ goveming doGument 1$ Ils c¢)nstitution. In Septeniber 1987. that dowrnent was appiovcd by the memb¢rs of Ihe Man8gem¢nt Committee foi. thtt purSeS of bEfjoming a chaillty in En¥l¥lld and Wales. St8tUs a5 Registered Charity was granted 8 Januaiy 1988. On 31 D¢¢ernbcr 2016. followiftg the passing of ? Tni8tees Resolution all of th6 filnds of ICRP werc transferyed to a nEwly fomied CIO, with 011 assets alld liabilitie5 tronsftYrinE Éo the present cntity, LhErity registration number1166304. Ilow the chstity is Collstttuted Whcn IC.RP was fol1n in 1928. it Wa5 called ihe 'Jntemational X-ray and Radi) PTOtection Committee,. The Commission adopted its PTe5ent"nam¢ in 1950 (o rEfl1 its invDlv&nent in areas olherthan etcupaliontl extK15vre in tnedicine. whe¥¢ it origittatel. ICRP coDsi%ls of the Main Commission (th¢ TStees), Thc Scienlific .Secreleriat. four standing Committees {con¢¢tned with Radiatiott Effects. D05&4 trom RadiatioTh ExposuiE. Rodiological Proteetiott in Medicine, Bnd Application of the Commission¥ ReCoDmd8ttOlls). and ad ho¢ Tk Groups. RelAtjDllshlp Ivitb othei. oi'gani8Atious ICRP routinety inteTrots with a wide variety of goveTJ]mentsl and non"govrmmettt&l organisations with an itttere5t in radiologtcal pmtection. In 2012, a ntw schem¢ for ftFm)81 relations w&s e%tablL%he and ICRP now mainlains form&1 relations with a growing numbEr of org8nisations, includingthr followinE'. - Conferfflce of Radi&lioD Corttwl Program Dir¢ctois (CRCPDI . Eur(>pe>n ALARA Netwoi'k {EAN) - European Allillnce forhQediGal Radiation Prote¢tlDn Rese*r¢h IEURAMED) - European Association ofNaiiollal Metrology InstiWte5 IEURAMbT) - Europe8n Agso¢iation of NuclearMedi¢ine IEANM} -EumpEan Commission (EQ - European Federation ofor8anis#tions for Medical Physirs (F-FOMP) . Eutop¢an Nuclear Instsllatioo$ Safety Standards Initiative IENISS) - P.urope8o Platforni on Preparedtt¢55 forNuclear and Radialogical ErgencY Response and Recov¢ry (NERIS) . Europ¢an Radiation Dosim¢ty Group [EuLOSI - EuiDpewJ R8dioecolo8y Alliance (ALLIANCE) - Eun)pedn SDciety of Radiology {ESR). - Europcan Trdinittg and Education in R&di&tion Protection Poundalion (ELrrERP) . Headsof the Eu]r>pean Radiological PrDtecboii Compctent AuthDTlti¢8 (HERCAI - Ibero AmeatAn Forum of Xadiologic81 NuclcarRe8ulatory Or8arni5atioiJs IFOKO) - IEC E1¢ctri] Equipmeth in Medicul Practice (IBaTc621 - IEC Nu¢ltar Instrumen(atÈon IIEC.'ITC45) - Indu$triAII Glubal Union's Intern8tional Network IINWUNI - Infomjotion System on Occupational Bxposur¢ USOE) - Interational Atomi¢ knJEY A8e.ncy IIAEAI - InternlE)nal Commission OJJ Radiation Units and M¢asknrcmen15 IICRU) - International Commissitsn onNoJL-Ionising Rèdiation Protection {ICNJRPI . InL¢rItatioDal Agen¢y for Research on CaTrC IIARC) IntEmatioThal Labour organ58t10n (ILO) . International Or88nization forM¢dical Physics IIOMP) - International RadIlOn Protection A550ciatiott (nu)Al - Interndional 8Dciety' of Radiographers & Radiological TeellltsAo8ists IISRRT) - Intem2tion&l Society ofRadiuloEY USR) - MultidisciplinBiy Eiiiopean tnw Dos¢ Initiative (MELODII . Natioiial c.ouncil on Rlation PIDteclion and Measuiemcnts (NCRPI - OECDNu¢le8rEneJEY A¥ency (NEA) - Svcial Scien¢es ond Humanitics in Ioni5ing Radiation Research (SHAIiE) - United Notions Scientific Committee on the Effc¢ts of Atomi¢ Radialion (UNSCEAR) - World Health Organisatiun (WHO) Pagc3
IiYTERNATIONAL COMMISSION ON RADIOLOGICAL PR(yfLec TION iieport of the Trustee5 foT fhe yefvi. ended 31 Decembèi'2023 - World Nucle&rAsswiation (WNA) Recntitment and app&lntlT)eot Df new tIStee8 Candidates Foi. IW memb6rship come fi'om all over the world. The Main CoTnmisyiurt mtmkrs li.¢, (he trst¢S) &r¢ elected by the CornTnissson itself to provide a wide r4ng¢ of expertise in the field& of medical radiology. tsdi8tion pjvteotion. physics. hEalth physiLE. biology, g¢nEtics. BpidEmiology, biostslisti¢s. biochemisty, biophysi(4 covironmental $¢i¢nct aTd other disGiplines ttlevdnt to th¢ objects of th¢ Cummission. with regard to an apppriate balAnc¢ of exptyti8e. Cotnmittee mtmbcrs are appoint¢d by the Commission follow&ng an opcn call for nornintttiolls. Th¢ Coinrni55ion and its Committees rutt for four-year pertods. Thts current peri bcgan I July 2021, and will Uld OJJ 30 June 2025. A mittimum membership tumover is rtqwred on each Ji¢w p¢riod'. at least 4 Cornrnissiort memb¢r5 and 2510 of the members in e&ch Cofflillitttc tnUSt chang¢. While nominations #te invil¢d from Olltside. decisions are tak¢n by the Co]nmission alone on the basis of Expertis ICRP Tegards it vital io iEmaits a self-el¢¢ted body in tlie mAThner of ottttdcmy. It 15 inipotriant thAt trse8 ar¢ eTeoted on the basis of their p¢r8onal qualifIcolion5 do not rcpresent any special ittte]rsts. A Code of Ethics. approved on 10 Aptil 2014. goverrjs thi5 end all othtt asp*3 of the operation of ICRP. Memktsbip ll) ICRP is iE%8rdal widely 85 honour for the membru as well È5 for th¢ir orEanisationslemployers (which support ICRP by making the tnernbcrs, tim¢ available without chargEng, offtn also contribute io their costs of allending m¢ctings, 8nd in matty ¢a5es provEde subsÉdntial athrfiotl re8ouY¢es withovt cbarge to tbe Ci)tnmEssionl. In addilion to the obvious priinary requirement, internationally acktK)wledged lop level exp¢rt15e, th¢ eoTnmission 5trive3 foi'dujic diversity and 8endEr balan¢r. 'riainlng oftl'UStees All Iruslce candidates air familiar with ICRP atid its activities, most having partiLlPat¢d in ICRP as Task Group or Committee metnbeiE bcfniE they HT¢ ¢lc¢lrd a5 Main Cornmission mcmber.8 and thus obtsin tru¥tee status. All new Iruslees provided illfomiation when elected and at thL beginning of each tstrn. includittg rnaterial produced by the charity Convnission ¥uLh as Th¢¢5scn(ial trstee.. whatyoii need to know, what you n¢cd to do {CC3Y. JD addition, a cullotni.%d tratlling tiilcd Trustee Essentials" has been established, using training materials fro. the National C'.ouncil foi. Voluntary Or8ani5ations (NCVO) and the Charity Commi55ion. supplEn)ented by infomjation on how these relate spccifically to being a trust¢e of the Inltrnatioi)81 Commis%ioii on Radiological Pjotection. FOT those that M'iyh fuTther training in $p¢cifJc aTEW all ¢ourses in the NCVO Study Zon¢ have beBn made available to the trust¢¢5, REFE4liENCE AND ADMINISTRATIVE DETAIIS R¢gi8ttred ChAiity UMbr 1106304 Piineipal addrts% 350 Albrrt stet Suite 410 Ottdwa, Ontario Canada KIR IA4 Page 4
INI'ERNATIONAI, COMMISSION ON iiADIOI,OGICAL PROTECTION Report of.tbe Triisto¢y ror th¢y¢ar enÉled 31 Decembth'20Z3 W RUhm- Ch21r D A Cool (T¢s1Ca 27.3.23) D Laurier F Borlwd IC AppleEate T gehneidcr S Boufflor- Vscc Chair Kwcho G Hirth MKa SLsu S Romanov A Wojcik AudÈtoi X¢in8din Audit Limil¢d Chartered Accountsnts and St8tutDry Auditors Nighting¢ HoLt%e 4648 Eost Str¢et EpsDm Sijiwy KT17 IHQ S-I"ATRMENT op'fRUSI'BRS' RE4 SPONSIBtLITIES The Ii'ustees are responsible for prepating the Repfjrt of the Triistees and the linanei3i .%latcJJienls COrdanCe with 2pplicablE1ow Uniteil Kingdoni Accounting Stsndanls IUnEted Kingdom Generally Accepted Acwunling VrRdicEI. 'riits law &pplicablc to chaiiliex in FAland and W81tt8. the Charitles Act 2011, C'.harity (Acwiinlx and RepDrt5) Regubti0i 2008 and Ihe provEsions of th¢ triisl dEed rwuires Ilie trostcex to piEpdre finJncial st•l¢m¢nts for each financisl year wbich give a Inie aiid fair view of the.8lai¢ of aff8iis of the cliarity aiid of tl)c incominE resources and appltcstion of T&4Jr¢e$, intliiding the illroine expe2Kliture, of the oh8rity for that pcriod. In preparing those fin8nc121 statements, thetLlJSte¢B are I'eqiiiiEd to select suitable ac¢ouiitit)g pt>licTres and then apply ihcm consisiently obsetyc Ihe ni¢hods and prin¢ipl¢y in Ihe charity SORP. m8ke judEements and esiimate5 i1 are Y¢as0ble and pwdent. $iat¢ whether appllcable accouiiliDg siandards lJ&ve bee4J followed, b5¢Gt to any maL9[ departures flisclosed atid explain6d in the finRncid stslettLents,' prcpare the fsnancÉal StstemlS on the golng concern blS unless li is inappropriate to prwme that Gharity wlll Contlnuc in bulness. Th¢ trustees a rosponsbIg for ke2ping pw ac¢ouELting Ttrord5 which di5cknsr with reasonable aLfUrnCy at any lime Ihc fJiian¢ial position of thE clwrity &nd tv enoble theffl to ensurc thill (he fiotti]bial ¥thitm¥nl¥ coinply wilh Ilie Chai'ili¢s Act 2011. the Charity IALL'ounts aThd REPDJtsl RulatiOnS 2D08 ai)d Ili¥ plViliOnS of tht tr$( dfed. They at# also ie5ponsible for safc8uaiding th¢ assds of th¥ ch¥rity ¢ind hettc¢ lor l&kiTr8 rea5011abl¢ ste$ for (h¢ prev¢ntion and d6tebtion of frnud and otlier irr¢8ularitlC5. and $igned on IL¥ b¢haJf by.. W Rllh- Clkir-'frustee Page 5
Repoil (If the Independent AirditoJ3 to the'l'i'ustets vf IMteTti•tioJ)al Comniis$ioiJ On RRdiologi¢al PiYJtEetltFn Opinlon We have auditC4J thc fin&n¢iHI stthments of Intcrnational Commission on Radiological Pmt¢ction (the '¢harity') fol tl year ended 31 DBc¢mber 2023 which comprise the.%tatement of Fin8nGial Activities. the Balance Shcet, the Cash Flow Slalement notas to the findncial slatements. including a sumtnary of sigrjifjcant accoullting poli¢irs. The finomcial IErKTrrtin8 ftamework that has beeii applied in their pr¢paration is applicabl< law and Ullited Kingdotn Accounting Standards (UÉJited Kingdom G¢n¢rally A¢¢q)ted A¢¢ounting PtaGticel. In our opinion the fjnancial stat¢mcnts.' giv¢ a truc and fair view oftht State of the charity's affairs as at 31 Deeember 2023 aTKt of its intolning resDuKes at application of T&1urce4 forthc yeBr then endcd- haveb¢¢n properly prepared in accordance with United Kin8dorn Genei"ally A¢cept¢dAccounting PractieL; and have btBn Prepa1 its accordance with th¢ requireinertts of the Charities A# 2011. BAsk8 lor opinio We wnducted our audit in accordaTrce with Intcrnatsoknal Stalldaryts AuditinE (LIKI IISAS IUKII and applicable law. 0. r¢sponsibilitios under those si8udards &r¢ further des¢ribcd in the Auditors, ]zsponsibilities for the audit of the financial statements section nf our r¢port. We att in(kpcndcnt of thc charity in aecordancc with the ethttal r¢quiTcm¢kts that are relevanl to our audtt irfthe tinancial statements in the UK, includijig the FRC.'s f,'thical Standard, and we have fvlfilld our othei. elhi¢al Tesponsibilities in arcordance with these reqiiiremertts. We believ¢ that th¢ audit ¢vidence wo have obtaincd is $ufficiett and appiY)priate to provide g basis foi'our opinion. Conclusion% relatirg to going toDc¢rn In auditillg the financtal stat¥menls, w¢ h8v¥ concluded that the trustes' use of th¢ gotng ncern b8sis of accouttting in the WEpaTation oflh¢ financiÈl statcm¢nl4 appropriatr. Bèsed oll the work we have ptrf0rnI2d, we have not identified any material un¢¢rtaintits relating to ev¢nts or conditions that, individually or ColltIve]y. may cast significant doubt oll the chaTity's abilty to continu6 as u grjing ¢ancem for pcriod ofal leèst twelve mt)nths from when the fijjaucial statemevts are authorised for issue. Our iEspsinsibilities and the respor)STbilttieg of the ts1¢¢5 Wlth irspect to golng cone¢m llTe des¢ribEd in the relevant secttOMS of this rEPOrt. Other 1Dfonatlo The trustces aiE ft6ponsJlTrle foi. the oth¢r informatioll. Th¢ ather infom)ation comprises the infom)ation in¢luthd tsi I Aniiual R4)oit. oihcr thatT the firancia] statrmellts and our Report of the IndEpendent Auditors Iliereon. Our opillion oo th¢ fJnan¢ial statements docs not cover lh¢ other inforniatiotj and, exwt to thE extrnt oÉhetwisc expltcitly slated ill our rep)rt, w¢ do not ¢XPTC5S any fomi of &I.nCE concl10n thereon. In connection with our audit of the fjnancial statements, our rEsponsibility is to lead the oth¢i' infollation alld. itt doing so, cottsidci. wheihv the other inforniation is maierially inconsistent wilh the financial sta(emEllts or our kEw]edge tsbtsined in the audit or otherwise appears tD be matEiially tnis$tatd. If we identify such mal&'ial inconsi5lttnci¢s or appaKni material misstat6rncnts. we are r4uircd to determinc wheihvr this &iv¢s rise to 2 matefial mis5tatetnent in the flnancial %tBteinents themselves. If, bas¢d on the work we have perfom). we tDnclude that there is a material misstatement ofthis other infomjation. we qUired to pOrt that facL W¢ hav¢ nothing toreport in thi5 re8ord. Matters on ivhich we Are r¢quii'ed to report by exceptio We havt nothittE to rwoit ill respect ol th¢ followinR matters where fhe Charitics {Accounts and Reports) liegulations 2008 Rquires to iEport to you if, itsourop&nion.' IhE information given in the Rep()rt of the Truste¢5 18 incollsi$tEnt in any JThaterial Jrspect with the fillJncial Statements. OT sufficiont A¢eounting recol$ have ftot been kept.. or. the financial SLtlem¢nts 8re not in agreement with the accourtting recor(L% and r¢tums' or w¢ have notTcee¥vtd all the info]yrli0 aod ¢xplanatiOns we requ1 forovr audit. Page 6
Report of tlje Independtht Auditoj's fo th¢ Ti'ustees of InternRtionHI Commission on IIAdiolo8lcRI Protettio Respou$ibilitles of tivste As eXplned mnTe fully in the StateiF]ent ofTru5te¢s' Rcsponsibiliiies, flie trustees are responsiblE for the PlEPHTaticn of the financial slalemeNts whi¢h giv¢ & kne and fair view, and for such inÉernai cont[ a3 the tru5tces determine is Theccssary to enable the PTeparation of fittancial 5t8tsments that ait frec from n)aterial misstatement, whethej. due to fi'aud ortrror. Ii) Preparing the financial statements. the ¢rUst¢ are responsible for B%se35iiig th¢ charity's abi5ity lo contintt¢ as a going concem, disclosing, gs applicable, matters irlated to going ¢onGcrn and using the gtsing concern basis of aLCOUtiling unless the truste¢s cith6J' irttend to liquidatB th¢ chftrity or Èo ceAse DPErations, or have Ye4liaic alt¢mativr but to do so. ODr i.e5ponslbilitlE5 fortb¢ aNdit of tlie fityort¢ial $tRtements Wc havE bEen aplAted as auditors under Sli0n 144 of the Charities Act 2011 8nd pOrt in accordance with thE Act ond rclevantregulations made orhavin8 efftth thender. Oiir obj¢ctivEs are to obtain reasonable assurartce about whether the fittancial slatements as a wholc are free from rnaterial migstatement, whether due to fraud or error, and to rssue a Report orth¢ I¢pendent Auditots that inoludes our opinion. Reasonable a5svJranGe 18 a bigh level of assurance, but is not 8 guarantee that an aiidit ¢onducted in ac¢oi)lancc with ISAS (UK) will always detect a rnattrial misstatcmettt when it Cxists. Misstatements can aris¢ from fraud ot and are considered maleriBI if, individually or the 8?8&t¢, th¢y couId rwonably br Bxpected to influ¢iK¢ the economic decisions of user& taken on the basis of these finanGial 5tatemeThi5. The extent tr> which OUT pfo¢EduTCS 8re PllbIe of dettIllg irregul&riiie4 iTholuding fiEud is detailed below.. - Identify atsd a55e&s the risk of matèrittl misstalemtnl of the financial statee whether duc to fraud or eTror. design and perfomi audit procedures resFonsiv¢ to those risks. and oblain &iidtt.evidence Ihal is sufficienl ar)d Rppropriate to pIDvide a ba¥is for our opiijivn. Thc risk Df not dele¢ling a material rnis8tatem¢nt resulting from fi.aud 15 higher than for One r¢5ulting frozn error. 8$ fisud i1y involve collllsion, forgeiy. intentional (]mi5sion8. miswresuTrtations or the oveJTide of interTral colilrol. Obi8in an undetstaNding of intsrTh81 cont[ r¢l¢vant to th¢ &udit order to design audTt proccdures th&t arr appropriat¢ in the cir¢umstances, but not foi. the pu4)05es of expr¢s&ng an opinion on thc effectiveness of the cojnpatiy's ititernal control. Evil1¥ the appropriateness of aCConnE poli¢ies u5¢d and the reasonablen¢ss of accounti*g estimates und the related dis¢losurcs made ty the dcLOr& - CoDGlude on the appropiyaletJe55 of the dtr¢¢tors' use of tht goin8 COnM basis of acLX)unting and. based on thc audit ¢vidence obtainEd. WhCth a material Iinc¢rtainty Exists related to ev¢nt or conditions that mvly rast signific&nl (knllbt on the Gompany's ability to continue as a going concern. If we conclude th&t a in&t¢rial uncertainty exists, w¢ required to dmw Rttfntion in OUT auditorn wort to Ihr lated dis¢105ur6 in the fthallcial slaleEnEnts or. if $uch disElI)sllres aiE inadeouate to fflodify olli. opinion. Our CDnclusioD$ ar¢ basrA on the aud(t evidence obtained up to ihe date of our audxtorfs r¢port. However. future ¢vents orconditions moy ¢&u80tha compAny to cease to ¢ontitiue as agoing cone¢m. -EvaluatB the overall present8tson, 5tn]cture and conknt of the fin8x¢ial siatements, intsluding the dx$closum. 8nd whcthttr the finanGial statements wTrrts¢nt the underlying transaotions and events in a mannet that h]rVeS fair Pif5¢ntation. A fvrther descnption of our tesp)nsibilitiE5 fDr the audit of the fiRanGial stgt¢mtnts is lot414d on the financial Reporting Collncil'$ website 8t wWw.frc..ul8Vd1torSrG8pOnSlbI11t1S. This d¢5cription foms part of our Rwrt of th6 Ind6pendentAuditors. Pag¢ 7
Report ofthe TnilependErJt AuditoiT to the Ti'iistees of IntEI'nRtional CoD]mlsslon Radiological Pi'otediott Use of our i%port Thi5 ¥eport is Inade solely to the charity's trustees. as a body, in acrdanCe with Psrt 4 of th6 Charities (Aonts and Reports) R¢gul&iioD5 2008. Our audit wo1* ha5 Ixen undertaken so that we might stats to the Ghllrity's trustPKS tho5¢ rnatter5 we orts requir¢d lo state to them an auditors, report atKt for oth¢r purpose. Tc the fttllpJt extent perniitted by law, we do not accept or assume responsibility to anyone other than the charity and the ch&rity's trustees a body. foTour audit work, foj'tliis report, or forth¢ opinions we have fmn Xein&din AuditLirnit¢d Choitered Ac¢ount2nts Statutory Auditojs Nightingale House 46.48 East.qt¥cel pxom Surrey 'KT17 IFIQ DRte'. Page 8
INTERNATIONAL COMMI&SlnN ON RADIOLOGICAL PROTECTIOIY Stst¢meTrt of Fiiixnthl Activitles foi. the yenr ondÈd 31 Deeemb¢r 2023 2023 Total funds 2022 Tot&1 funds Unrestricted funds Re5tri¢tEd fund NotE3 INCOME AND KNDOWMEI N'rs r*ROM Donations And IBgaGias 58 J60 58,360 83.672 ChÈrfitible sctiv5ties Pmimotion of radiological protection J,086,879 1,086.879 760,743 Other Irading activities Inveslment income Olherincom¢ 159,475 5566 159.475 5.566 149,461 .507 TotAI 1.310,280 1,310280 1.000,498 LXPENDITURE ON Charit•bl¢ activttles Piomotion ofrndiolngical prOtti( 1,358.256 1,358,256 1.110.665 Nrt gainslllos5es1 on invcstments 17,052 17,052 (35,118) NET INCOMEI(EXPEiYDITUREI (30.Y24J 130,924} (145.285) IIECONCKLIATION OF FUNDS Total funds brought forwaxd 931,114 931,114 1,076.399 TOTAL FUNDS CARRIED FORWARD 900,190 900,190 931,114 The not&8 form pqrtof these financial stalemeuts Pa8e 9
INTKRNA'fioNAL COMMISSION OPI RADIOLOGICAL PR(YfECI'ION BHIancLSho¢t 31 DEceinb¢i'2023 2023 Total fujids 2022 Tolal fiiTrds ulestrictEd fiinds Re$irrGled fund Note5 IrixLII) ASSETS Tangiblc 8ys¢ts Inv(%tn7enls 13 7,877 186.067 7,877 1116,067 7,693 163.448 193,944 93,944 CURRENT ASSETS Debtors Cash &t bank 15 468.838 431,171 468,838 431,171 358,926 520,246 900,009 900,009 879,172 CRCDITORS Amounls falling diiewithin oTre year 16 (193.7631 {193,763) (119,199) NKI. CIJRIIILPIT AS.%rrs 706.246 ?Q6.240 759,973 TOTAL ASSETS LESS CURRENT I.IABILITIES 900.190 900,190 NET ASSETS 900.190 900.190 931,114 17 UrJtKtrRcled fut¥J5 900.190 931,114 IY)TAL IPUNDS 900,190 931.114 The finan¢iaJ statcm¢nts w¢re appmv¢d by the Board of Trustee% and aulhorisfd foj. issu¢ l.?.l.F/a *-..........,...... and wtrc SigDed on its bBhalfby.' W Rtihm- Chair- Twsl¢o The nole5 form part Of these fjnancial st&tCEnents Page 10
INrERNATIONAL COMMISSION ON RADIULOGJCAL PIIOTECTIO Cs81i Flviv StAteJneiit for the yeHi' ended 31 J)ecEmber2023 2023 2022 Notes Cfish noivB operatillg Activifies Cash 8¢neraled froin upYrati0Tr5 {85200) (113.186) Net cadi used in Optt&t] activitie$ (85,2001 Ca8h fl¢kiY5 from Inv¢$ling HctivitieB Purchase of t&ngible fjxed ass¢ts Pllrch8St of fixBd S¢t inv¢stm¢nts nivid¢nd5 received {3,874) 15,567) 5.566 {3.025) Net Ga5h used in ittvesting activities (3,87.5) (3,0251 ChaE5ge In tsh ¢#$h equlvalents in the rEyoi*ing perio (."AYh Cash equiv%Ients altbe bell11]g of the repoKling period {89,075) 520.246 636.457 Cgsh Ind ¢i¥h ¢quivaletkfs At the eiid or the repoiting period 431,171 520,246 The not¢5 fonn pail of Ih¢s¢ fJn&icial statements Pagell
1Tr4TERNAI'IONAL COMMISSION ON ILIDIOLOGICAL PRiYfECTION Notes to the Ca51L Flow Statement for the yeAI' end¢d 31 J)ecemb¢i' 2023 RECONCILIATION OV NET EI XPENDITURE TO NEI T CASH FLOW fiROM OPEIIATING AcrJviTIES 2023 2022 Net exp¢ndlture for th¢ repoirting period (As ptr the Staternekt of Aetivitie5) AdjuJtmcnts for: Depreciètion charges IGainl1loss on invesbnents Loss on disposal of fJx¢d assets Dividends received Incre indebtoi¥ Incitw In Gredilo 130,924) (145,285) 3,276 (17,052) 414 (5,.566) {109,912) 74,564 1.947 J5,118 (7,4341 7.583 Net cash iised In operAtlons 185200) (113,186) ANALYSIS OF CHANCES IN NET FUNDS At 1.1.22 Cash flow At 31.12.23 Net(a5h Cash atbank 520,246 189,075) 431.171 520246 (89,075) 431.171 TotAI 520.246 (89.075) 431,171 The notc5 fDrni pait of th¢5¢ fEnancto1 $tatents PagE 12
INTKllJYATIONAL CoMMI10N ON MADIOLOGICAL PftOTJ£cfioTri Notes to the FinAD£ial Sthtem¢Lts foy the year ended 31 December 2023 GENERAL INORMATION ThE chBrity'5 presentatioD a5 well as OP0al GurrMGy i5 CHnadian Dollai., all aFnounts arc Toundcd to the Thra$t CAD. ACCOUNTIIYG POLICIES BASIS or PREPARING THE b'lNANC.IAL STATILMEIYTS The financial statem¢nts of the charthty, which is a publi¢ b6rit entity under FRS 102, have been pr¢p4red in accoilan¢¢ witli the ChaTltie5 SORP (FKS 1021 'Accottttting And Reporting by Chalitics.. Stsiement of Recommended PtHclice applittlblc to chtrities prepai'ing their a¢rounts in ac¢ordan¢¢ with the FUn¢741 R¢porting Standdrd applicable in th¢ UK and Republi¢ of land (FRS 102) l¢ff¢ctive l January 2019y, Financial RepoLtItlE Stsrtdard 102 'The Fin4ncial Reporting Standard applicable i]] thc UK attd Rcpublir of Ireland, and the Charities Act 2011. The fitlancial statemeni&' hav6 been prepar¢d undcr the hi8loric&l ¢ost convention. with th¢ 6xpIlOn of investments whith &re included at m&rk¢t value. as modifi¢d by ihe tevaiualion of certain 8sset3. INCOME All In¢ is recognised in the Statement ofFinancial A¢tiviti¢s oll the charity has cntitlement to th¢ fund& 1¢ probable that the incom¢ will b¢ ceived and the atTh)untcan bt rneasured reliably. EXPEliDITURE Liabilities a recoglli5ed 8s exp¢nditure as soon as Ihcre is a legal OF constructive obligation committing the charity to that expMdstuiE, il is probable that & tratlsfer of economic benefits will be Lwuired in sdtIement and the amouttt of the abligation can be mgasurcd reliably. Exp¢Aditure 18 accounted for on aD acwals b45is and has been c12ssified under he8dirt8S that aggirxalg all )st re&ated to fhe c&iegory. WhBre costs cannot be diircdy attributed to p£rti¢ulai' hcadin8S they havc been 811ocat¢d to activities on a basis consist¢nt with the use of TANGIBLE JXbD ASSETS Depreciation is provided at the follDwing annu81 rates ord¢r to writc Dff eaGh a5sel over its ¢5timated usefvl Fixtures and fittings 20/0 Ori Cost TAXATION The charity is exempt from tax on ils charitable aGtiYitt¢s. ACCOUNTTNG Unre$lYict¢d fvnds can be used irt a¢cord8nc¢ wtla th¢ chllritabl¢obj¢ctives at the discretion of the tW5I¢Es. Restricted lijrtds can only be used for pqrti¢ular restri¢t¢d purposes within th¢ obje15 of thr tharity, Restrictio arise when ypecified by th¢ dDnoror when funds arc raised fDr particular restr1¢t purposes. Further explanation of the nature and purpD560f fvnd is includ¢d in thr note8 to thefiThmGial statcmcnts. HIRE PURCHASE AND LEASING COMMrrMENrs RetttslA paid under QPErating le£S are thar8ed to the State]nent of F1MClaI ActivitlC5 Dn a Stralt lirte ba515 over the wiod of the le&se. cRlcALCcQuKrlNG JUDGEMENTS AND Y SOURCLS OF ESTIMATION UNCERTAINrY In IhE applioation of the Charitys arcountiiig policies which are desLrib¢d above. trustee5 8r¢ r¢quired to make judgem¥nis, estimates #ttd a%umptions abDUt the c8tryÈng valLEes of ass¢ts and liabilities that are wt readily apparent trom other sources. ThB g5timates and undertying 8gswnptions art basd on historical expErience and other factorB that ar¢ ¢onsidered.to b¢ itlevanl. ALlual rE5uIts may differ from these estithate& PAg6 13 continutd...
INTERNATIONAL COMMISSION ON RADIOLOCICAL pfioTECTION Note5 to the FID#ncial St8temeDIs- COILtllJll¢d rDI' the yeRr eniled 31 Decembei. 20Z3 ACCOUt+mNG POLICIBS- co{)UE*l CRITICAL AccouNfiNG JUDCEMEWTS AND KEY SOURCES OF LSTIMATION UNCERTAiTrrrY The ¢stimatcs and undErlying SUmPtIonS Bre reviewed on an on8DifLg basis. Rtvlsions to acLvunliJ]g e5tinJEte5 are recognsscd ill tjie PEriod in which the estimats 15 revised if the revision affccls only that period, or in pertod of rcvision and fiJtur¢ period5 if the visIon atyects both cuntnt fvtsJ]E p¢riods. The kpy source¥ of ¢8timation uncertainty that havc a s]lficallt eff<¢t on the amounis r¢GogTrised in thc financia] statements are d<rIbed below. DeprIation Assets Ivrittell down ov¢r their E5tirnated llSBful liv¢5. The actllal lives of thc assets may differ from Ihc5S estiinales. The liv¢5 of th¢ assets k¢pt undet r¢view and adjt]sted as appropriatc. DONATIOJYS AND LEGACII£S 2023 2022 DoTrations- CJeneiEI Donsied St1¢& facilities 17,185 41,175 28.772 54,900 58J60 83.6T2 OTHER TRADING AcfIviTIBS 2023 2022 Royalties 159.475 149,46 INVLSTMENf JNCOME 2023 2022 Investment portfolio iTJCOtne 5.566 5.115 INCOME 17ROM CIIARITABLE AcrivtTIL8 2023 2022 Acfivity PromotiL)n ofradiological piuecclDn Gronts 1,086,879 760,743 Grattts veeeived, inGluded in the abDV4 arc as follows.. 2023 2022 Federal Authority fOrNUcl¢arRe1dt[Qn. UAE Gennan Federtl Ministry for the Environm¢nt. Nathre Conservation and Nllclear SEfety Ic1 2023 Orgsnistng rMMittee. Jop&Tr InÉErnationRI Atomic En¢r£v A8enBy C8n&dian NuclrarSaf¢ty Commission IHealth Canada Jap Ci) l.imited Btu¢¢ Power, Canada Swiss Federal Offce of PubliG He8kh Sp8nish Nuclear Safety Council 201,239 70,662 187,429 150.000 75,464 72,450 70,621 50,OiXI 28.864 28.864 161,327 64,522 30.ooa 63,649 37.500 28,717 28,666 CaTfTcd forrd 864,931 485,043 Pag¢ 14 contlnued...
INTERNAI'IONAL COMMISSION ON IIADIOLOGICAL PROTILcfioN Notes to tht Fiijarcial StRtements- cantiDued ror the Y1. emdtd 31 Dec4mber 2023 INCOMK FROM CHAIUTABLE ACTIVITIES- contlllutd 2023 2022 BrouEht fgTward Swiss FedEi•l Nuclear Safety 1ospe¢toratr Chin¢5¢ SocieLy ofRadiation Prolecti¢n Swcdish Tladiation Salety Authority Instiiut Radioprot¢ction at de SuT6te NuBlcaire, Frallce ANDRAISGICF. FrArtcc Wvrld Nuclear A550ETration Australion Radiati02J Protection and Nuclear $2ftty AgeT United Slates Env5foFllnental Profrction Agency Oak RidB¢ Ni alional LaboTatory, USA NotweEiaN RadÈ&tion and NCle8r Safety Autbotily Bundes8rnt fur Strahl¢nSGhul4 Gernwiy Nu¢l¢aT Bttergy ItTrstitute, USA Jnternational Radiation Prote¢tion A55ociation National Inslituie of Radiation HygE¢rJ¢. Dcnmgrk OI,'C".DNucleai'En¢rgy Agency ICeldI¢ Radiation Protectiorj Instite Radiation Effecto Asswiation, lapan Korcan Association for R8diation Protccltoii OntariD PDwei' Getheration. Canad& Naiional Institute of H¢<h. D¢nma Finnish Radiation aTid NurleaT Safety AiithoLYty Centre d'tllde Sur IlÈvaluatioD d¢ ia Protectiun dans le domain¢ Nuclaire, Fnce ACS Publications. USA Cameco, Canada Nuclcar SafEty and Radiation Protectitsn. Italy BWXT Canada Limited 864.931 28.864 27,400 25,199 23,048 22.150 20,708 13,354 485,043 28,666 26.984 25.126 35,000 20,139 20,639 12,758 9,534 13,064 7.225 7,189 6,705 4.008 3,691 3.653 1.443 985 6,583 6,140 3,794 3,534 27.184 12.500 7.891 5,704 5,542 5,0 5,0(bJ 4.049 1500 1.086.B79 760.743 OTHER INCOME 2023 2022 Other itmme 1,507 Oth¢r IOIne in2022 #rosG from #ovemmen15UPt)ort f(x saltri¢s during the Covid 19 P8EJdemi¢. P2gelS ¢ontinued...
INTERNATtONAI, COMMISSION ON IiADIOI,OC*lCAL PROTECTIOli Notes to th¢ FinHiicial SlktemMkts- tontliled foi. the ye%rended 31 Decembw. 2023 CHARITABLE Acriv]TIES COSTS Support costs l%ee te9) Direct Totals POtIOn of rldiological pmt¢rtion 376.484 981.772 1,358.256 SUPPORT COSYS M8tJagement Ftnancc Totsls Promotion of iadiologica] wotection 977,740 4,032 981,772 10. TRusfELSI REMUNERATION AND BENKFrrs Tru5te¢s rtteived T¢miineTation in 2023 (2022. CAD nil). TRugfKES' LXPENSFS In 2023. exp¢tLS¢g were reimbur8ed to, or paid on behalf of, 7 ITUSte¢5 in relation to travel, 8ce0mmodatjn and Subsistencs Wh attending trst¢0 meetinES totslling CAD 63,871 {2022.- reimbut5ed to 12 trustets totalling CAD 662341. Tw$t¢es expensas includ¢ expet]ses paid on thei¥ behaIf as 11 expws resmbursed to trustces. Ji. srAFF COSTS 2Q23 CAD 770,329 2022 CAD 684505 WÈgG5 wid Salaries The &verage Tnonthty ttu]llb¢r ofemployees during theyear was 48 follows. 2023 2022 AvetHge 4umber of full-tlme wjployees 42 The number of ¢mployees wlx) emolum¢nts fcjl withity th¢ following bjnds was.. 2023 2022 £230,000- £240,000 (CAD 376,510- CAD 392,880) £250,000- £260,000 {CAD 421,575- CAD 438.4381 Page 16 ntinueAJ...
INTERNATIONAL COMMISSION ON RADIOLOGICAI. PROTEcfIoN Note5 lo the Fiti*llcial StatsnJeii15- continu1 for the yeAr trtded 3] Decembej. 2023 li COMPARATIVES IfoR THIL sfATEMENT OF FINANCIAL AcfivxT1s Unrcstri¢t fu7K15 Reslricted nd fjjnds INC.'OMJI AND.CINDOWMENTS FROM )n&tioS Itgaoies 83,6r2 83.672 Chxi'itable xttivilies Pnmoliots ofradiological proteGtio 760,743 760.743 Other tding. activities Investment ineoiiit Oiha. illcome 149,461 149,461 5,115 E,507 1,507 TotRI 1,000,498 1.000.498 EXPBNDITURE ON CILHI'lt&ble #¢t5vFties Promotioti of radio108i¢al protection 1.110.665 1,110.665 Net gainsl{105ses) investments (35,118) 135.118) NET INCOMFJ(EXPENDITURE) 1145,21151 (145,285) RECONCILIATIOh' OF FUNDS Total furtds bilight fDTw8rd 1,076.399 1.076,399 TOTAL VUNDS CARIUED FORWARD 931.114 931,114 Pase 17 a)ntinued...
INTtIRTrIATIONAL COMMISSION ON RADIOLOGICAL PR(YfEcrioN Note5 to the FlnRncial.StatemelltS- ¢OJktinued ror the yeAr 31 Dtcember 21n3 13. TANGIBLE FIXED ASSETS Fixiures aud rittings cosr At l Jiary 2023 Addition3 Disw>sals IE,314 3,874 18,065) At 31 Decembw2023 14.123 DEPRECIATION At l J3niiary 2023 Charge for year Eliminated on di5POB&I 10,621 3,276 (7.6511 At 31 Decernber2023 6246 NE'f iiOOK VALUE At 31 DcccmbEr 2023 7,877 At31 Dccetnber2022 7,693 14. FIXED ASSET INVESYMETrrrs Listed investments MARKE4T VALUB At l Janiiary 2023 Addittolls Revalualions 163,418 5,567 17,052 At 31 D¢cember 2023 186,067 NET BOOII VALUE At31 D¢cember 2023 186.067 At 31 December 2022 163.448 Thett were no inveslmenta$sets outside the UK. Costor valuation at 31 Dec¢mber2023 is repK%ented by: . Listsd IiivestmEJJts Valuation ill 2020 Valu10 2021 VAluatian in 2022 Valuation in 2023 46,604 146,847 130.003) 22.619 186.067 Pa8r 18 continued...
INfERNATIONAL COMMISSION ON JiADIOLOGICAL PROTECTION Notes to the FlnAii¢i#I Statemellls- e(pntlnu¢d foithe yeAr ended 31 Deber 2023 15. DEBTORS: AMOUNTS IIALLING DUE wfTHIN ONE YEAR 2023 2022 Oth¢rd¢btQTS 468,838 358,926 16. CREDrroR8: AMOUN'fs FALLING DU17 wrrHIN ONE YKAR 21r23 21122 Oiherciyditois 193,763 119.199 17. MOVEMEKf IN FUNDS Nct mov¢ment At 31,12.23 At 1.1.23 Uttrestj'rcted fuiLd8 Gene1 fild 931,114 130.924) 900.190 TOTAL FUNDS 931,114 (30,9241 900.190 N6t mDvement in funds. included itTr the above ar¢ follow5- IncoinittE resourc05 Rcsourccs exp¢nd¢d Gains and losses Mov¢m¢rrt in rtd$ Uoresli'lcted f#rtds General fijnd ,310,280 (1,358,256) 17,052 (30,Y24) TOTAL FUNDS 1,310,280 {1358.2561 17,052 (30.924) CDmp8r*tSves for movem¢D¢ Ill fund8 Net At 31.12.22 At 1.1.22 in fiinds UDiYBtricted fuDds GEller fvnd 1.076,399 1145,2851 931,114 TOTAL FUNDS 1.076,399 {1452851 931,114 Page 19 continued...
INTERNATIONAL COMMISSION ON IIADIOLOGICAI. PR(YfECTION Notes to the St8ttmellts- tontlnuEd ror the yeAr ended 31 DeteD]ber2023 17. MOVEMI Ef4T INFUNDS- eon(inue4J CompaEYliv¢ movement in funds, included in thE above areds follows.. lllcoming resources Re50ur¢cs ¢xp¢nded Gains and tosses Movemeiit in fund5 UArestrl¢ttd fiinds General fi]od 1,000,498 (1,110,665) {145.285) TOTAL FUNDS 1,000.498 (1.110.665) (35.118) (145.2851 A Gurrernryear 12 month5 8ndprioryear 12 OnthS combin¢d position is a5 followB'. Net mov¢rnent in futtds At 31.12.23 At 1.1.22 Uni'estricted full(L% General thnd 1.076,399 (176209) 900,190 T(yfAL FUNDS 1,076,399 (176,2091 91)0,190 A trrellI year 12 months ano prior year 12 ]llonih5 combined n¢t rnovemtnl in thnd5. inclvd¢d in the above are a5 follows.. Incoming resource$ R&ources exDend¢d GaiTJ5 and 10sSCS Movement in funds UntYslriLted fulld5 GcTh¢ral fitnd 1310,778 (1468.9211 (18.0661 1176,2091 TOTAL FUNDS 1310.778 (2,468.921) (18.066) {176.209) 18. RELAT'8D PARTY DISCiA)SURES Therc were no rglaled party transactions in 2022 or 2023. Page 20
INTEIiNATIONAL COMM15'.%ION ON. RADIOLOGICAL PROTECTION Det8iled Statement of FIrtAnclil Activitles foi. the yLYf ¢ndert 31 Detember 2023 20 2022 INCOME AND ENDOWMENTS DonAtiolls l¢gAtSos Dona(iong- Generdl Donaled servtGf5 and facilities 17,185 41.175 28,772 54,900 58,360 83.672 Othej. tradithg #¢tivitie8 Roy4iliEs 159,475 149.461 Inve$lm2nt kneome Inv¢s¢m¢nt portfolio inwme 5,566 5,115 Charttable Adlvltles Glants 1,086,879 760,743 Qthtrincotne Othtt i)Me "1,507 Total ineomiDg rOurCeS I JIO.280 I,OOD,498 FXPVNDITURE ChgrktAbJe Attivltie5 Travel &ttd eStIng5 expe¢e5 376.484 267,059 Support C05fs Managomejit Seci'etsr&at walary ¢D5ts PblICatI>nS costs oth0¢Tg l¢a5GS Insurance TelephoThc Postage and statioiiery Sundry <Ypenses Compu(CT sts and web sits development Audit fees Other professional servsce$ Fixtu and fTttin8S Loss oll sale of tangible fjxed SEts Exchaog¢ (gain5ylosst5 770J29 6,009 41.175 13390 9.907 2.977 23,027 45,166 15,886 9,543 3.276 414 36,641 681505 5,711 54,900 7,026 10.498 2,316 15,959 34JE2 8,450 136 1,947 17.200 977,740 841.160 FiD¥J]ce Bank chsrKES 4.032 2.446 Total resourcsstxpcnded 1.358256 1.110,665 Ntt ¢xpenditlli'e (47.976) {110,167) Thi8 page dLXS not fo lt ofihe ststutory financial slateinents Page 21