Company Registration Number - 09600079
The Charity Registration Number is :- 1166552
Higher Education Design Quality Forum
Report and Accounts
31 May 2021
## **Higher Education Design Quality Forum**
## **Report and accounts for the year ended 31 May 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||10|
|**Independent Accountant's Report**||12|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||14|
|Movements in funds||17|
|Revenue Funds||17|
|Income and Expenditure account||18|
|Summary of funds||17|
|**Balance sheet**||19|
|**Notes to the accounts**||20|
## **Higher Education Design Quality Forum**
Company Registration Number - 09600079
## **Trustees' Annual Report for the year ended 31 May 2021**
The Trustees present their Report and Accounts for the year ended 31 May 2021, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Higher Education Design Quality Forum.
The charity is also known by its operating name, HEDQF
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1166552
## _**Legal structure of the charity**_
HEDQF was established around twenty years ago as an initiative of the Royal Institute of British Architects (RIBA) in order to promote a stronger understanding of issues affecting its clients and to promote good design in a fast-changing sector with high public visibility and impact. In 2014 the Forum decided, with the encouragement of the RIBA, to become independent, though with strong support for particular projects and initiatives.
HEDQF registered as a limited company on 20th May 2015 and became a charity on 14th April 2016.
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
1
## **Trustees' Annual Report for the year ended 31 May 2021**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
c/o The HEDQF Treasurer Fraser Brown MacKenna Architects 15-18 Featherstone Street London EC1Y 8SL Telephone 0207 251 0543 Email Address account@hedqf.org
The registered office of the charity for Companies Act purposes is:-
Crews Hill Golf Club, Cattlegate Road, Enfield, EN2 8AZ
## **The Trustees in office on the date the report was approved were:-**
Steven Jenkins Dr Alwani-Starr (Chair) Emma Keyse Tom Alexander Aleksandra (Sasha) Krstanovic Fiona Bell Peter Mark Ian Caldwell Roderick McAllister Rupert Cook Dr Caroline Paradise Heidi Corbet John Plumridge Harvey Dowdy Julian Stuart Robinson Simon Fraser Trevor Wills (Deputy Chair) Ian Goodfellow (Deputy Chair) Sean Woulfe
## **The following persons served as Trustees during the year ended 31 May 2021 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
Dr Alwani-Starr (Chairman) Ian Goodfellow (Deputy Chair) Tom Alexander Steven Jenkins Fiona Bell Emma Keyse Ian Caldwell Sean Woulfe Rupert Cook Peter Mark Heidi Corbet Roderick McAllister (Giles) Stafford Critchlow John Plumridge Simon Fraser Dr Caroline Paradise Aleksandra (Sasha) Krstanovic Trevor Wills (Deputy Chair) Harvey Dowdy Julian Stuart Robinson
One-third (or the number nearest one-third) of the Trustees must retire at each AGM those longest in office retiring first and the choice between any of equal service being made by drawing lots. A retiring Trustee shall be eligible for re-election for consecutive periods not exceeding in aggregate nine years from the date of his or her original appointment but thereafter a Trustee shall not be eligible for re-appointment until one year after his or her retirement.
All the trustees are also members of the charity.
2
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The Objects of the Charity are for the public benefit, the advancement of design in architecture in the Higher Education sector, including but not limited by:
(I) The promotion of high standards of architecture and design in the higher education built environment; and
(II) Raising awareness and appreciation of the importance of high standards of higher education architecture and design.
## _**The main activities undertaken in relation to those purposes during the year.**_
HEDQF exists to promote high-quality design in university campuses, buildings and facilities, in the knowledge that the quality of the estate enhances the student experience of teaching and learning, the effective pursuit of research and the process of public engagement. The principle activities of the charity during the year focused on:
- Membership;
- Educational Research;
- Conferences & Events; and
- Publications.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit and plans for the future.**_
The Forum pursues its aims through several means: visits to university buildings of particular interest in the UK and overseas; dissemination of information on best practice and latest thinking through workshops, films, seminars and debates; and an annual conference on a specific topic.
The Forum also undertakes and publishes research relevant to promoting high-quality design in higher education. Research focuses both on innovation (looking forward) and lessons to be learnt (looking back) from projects in terms of student satisfaction, research and teaching outcomes, and operational success over time.
The Trustees have considered HEDQF activities and achievements for 2020/21 and its plans for 2021/22 against the Public Benefit Guidance issued by the Charity Commission. The Trustees are satisfied that this report on HEDQF's activities in 2020/21, and its plans for the future, demonstrate that, in fulfilling of its objects, the charity is exercising diligence in the discharge or it's public obligations.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
3
## **Trustees' Annual Report for the year ended 31 May 2021**
## **The main achievements and performance of the charity during the year.**
The main objectives of the charity are four-fold:
- Membership;
- Educational Research;
- Conferences & Events; and
- Publications.
## **HEDQF Membership Update**
Membership of HEDQF continues to grow and the membership is more engaged in both the events being organized and in contributing to the work of HEDQF. A summary of current membership is as follows:
- 168 Member Organisations (60 HEI’s - 33%, 120 Consultants/Contractors 67%).
There is no significant change in the proportional percentage between organisation types since November 2018.
The membership numbers have increased steadily for both HEI’s and consultant/contractors through our event activities, our new website and social media activity increases, recommendations and word of mouth.
We have also been consolidating the membership list and accounts records to ensure fee payments are up to date, confirming status and editing if necessary for long term lapsed payments.
There are 82 Founder Members 45% of Total Membership (34 HEI’s 41% of Founders & Consultants/ Contractors 59% of Founders).
## **Educational Research**
A research group (RG) continues to co-chaired by Trustee Dr Caroline Paradise and Rupert Cook. The RG continues to initiate research projects which focus on promoting positive outcomes of design on building users and exploring the success of completed built environment projects in use. Alex Grigull HEDQF member was co-opted as interim co-chair during Caroline's maternity leave from February 2021.
Involvement with RG is open to all HEDQF members with an interest in research, promoting a mixture of representatives from higher education institutions as well as design and construction consultancies.
The group has the specific objective to review Educational and Research themes appropriate to the charity. In the last 12 months, the focus of the group has been to develop the research into the design and potential impact of future learning environments tangible as well as a method to capture the student voice, through consumer research techniques. The output of the group has increased in capacity.
4
## **Trustees' Annual Report for the year ended 31 May 2021**
The research group meets once a quarter to review current activities and plan upcoming projects. On top of this there are dedicated working groups that meet more regularly to progress activities associated to their given project.
As with other parts of the HEDQF, we have carefully managed and mitigated the impact of the global pandemic on the activities during this reporting perid. Significant changes to working environments, flet accross all sectors, has had an impact on progress of some of our projects and the cancellation of HEDQF annual conference has also impacted on our communication/dissemination plans.
The following will give a summary of the activities over the course of this year, with research and publication outlined below. A summary of events related to research dissemination is provided following the summaries.
## **Completed research and opinion surveys**
**Student Life’ wellbeing (RG 003** ): As noted last year this was carried out prior to the global pandemic, hence the write-up has been substantially adjusted to take account of new research carried out in collaboration with AUDE (Association of University Directors of Estates), which focused on the impact of COVID on student wellbeing and experience, (see RG 008 below). Report published June 2021, disseminated via HEDQF Website – delayed due to COVID
**Sustainable design and development (RG 004)** : The research group completed this project in partnership with YouthSight to survey students on their views related to sustainability in response to a significant focus on Climate Change and the Climate Emergency. The findings prvided information to university estates teams and their advisors, of the views of students when commissioning and developing new or refurbished buildings. Report published March 2021, disseminated via HEDQF Website.
**Student expectations and COVID (RG 008** ): ‘The impact of coronavirus on students and their changing expectations of the university estate, particularly in the context of a future rising demographic’. The aim would be to seize upon the present circumstances and seek to find out more about how university estates and facilities are, or perhaps should be, responding to those needs. Report published April 2021, disseminated via HEDQF Website.
## **Dissemination of Research**
The following provides a summary of where completed research was disseminated at the following conferences and events:
- 1.Association of University Directors of Estates Conference 12th April 2021
- 2.Festival of Higher education 26th April 2021
- 3.International University Thought leadership event 4th May 2021
- 4.Association of University Directors of Estates Conference re-run 26th May 202
## **Ongoing Research**
## **Relationship and correlation between built environment on student outcomes (RG 007)**
Joint Research project with Wilmott Dixon and AUDE (Association of University Directors of Estates): The aim of this study is to understand the relationship and correlation between built environment on student outcomes. This is a major piece of research, carried out in collaboration with Willmott Dixon (a Construction company active in the Higher Education sector) in collaboration with HEDQF (Higher Education Design Quality Forum) and AUDE. The project is jointly funded by Wilmott Dixon and HEDQF, with in-kind support from AUDE.
5
## **Trustees' Annual Report for the year ended 31 May 2021**
The project is managed with a steering group, chaired by Dr Ghazwa Alwani-Starr (former Pro Vice-Chancellor Strategy, Planning and Partnerships and Director of Property, now Chief Operating Officer - Queen Mary University of London). The advisory group comprises 20+ representatives from across the sector, including policy experts, students, behavioural scientists, pedagogical and technology experts, built environment and university representatives.
The steering group commissioned UWE led by Prof. Sonja Dragojlovic-Oliveira and her team to support the first stage of the project which will include a literature review and scope definition exercise.
## Building performance in use (RG 006):
This ongoing research seeks to understand the profile of energy use in the existing stock of university buildings. Initially focussing on student residences, the study seeks to identify ‘easywins’ to improve the building performance and energy use. The initial data analysis is complete, with plans in progress for a dissemination event, 2021-22.
## Proposed activities for 2021/22
1.HEDQF Annual Conference Research update 14th July 2021
- 2.Student residential building study to commence
- 3.Research update at the Festival Higher Education summer 2021
- 4.Building performance research event.
5.Annual review, survey and workshop to discuss, debate and agree research future topics with RG and Trustees.
## **Conferences & Events**
A working group chaired by Ian Caldwell is focused on developing a programme of events and conferences. This group is well represented and is developing good relationships with HE institutions and other bodies.
However, with the ongoing restrictions due to covid, proposed physical events were cancelled or postponed, as was the situation with many organisations.
Physical events were therefore replaced with virtual webinars, often in partnership with other organisations and members to whom we are grateful, which enabled two virtual international events and a number of events linked to HEDQF Research and to the potential changes to the design of university campuses post-covid.
The following key events were held within the Reporting Period:
1.Virtual workshop/discussion on 4th June 2020, as part of the Festival of Learning Spaces, on Coping with Covid, Impact and Response – Reflections from University Estates Departments. 2.Virtual discussion on 1st July 2020, as part of the Festival of Learning Spaces, on Looking to the Future: how University Design might change post-2020?
3.International online debate on 1st September 2020 to consider the future design of higher education buildings and campuses comparing global similarities and differences, future trends, and opportunities to adapt and change university campuses in the aftermath of COVID-19? 4.Virtual presentation and discussion, at the Festival of Learning Spaces, on 3rd February 2021 on the outcome of HEDQF Research on Student Life and Well-Being.
## **HEDQF Annual Conference**
Due to the ongoing covid restrictions and uncertainty about planning a physical event, it was decided to cancel the 2020 HEDQF Annual Conference.
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## **Trustees' Annual Report for the year ended 31 May 2021**
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
The Trustees agreed that the public benefit from HEDQF’s work through the Charity’s promotion of high quality design and planning in buildings and facilities used for higher education.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
## _**The Board consists of:**_
• a minimum of four Trustees and the maximum number of Trustees shall be twenty. There is a desire to balance the trustees in equal proportion to HEI and other members
- One-third (or the number nearest one-third) of the Trustees must retire at each AGM
## _**Eligibility**_
• Elected trustees must be Subscribing Members of the Association. Co-opted trustees may, but are not required to, be Subscribing Members of the Charity.
## _**The charity's organisational structure.**_
The Trustees normally meet four times per year to consider the business of the Charity. One of these meeting is the AGM. If appropriate, meetings may be held by means of a telephone conference.
Trustees also participate in the following committees that meet regularly as required:
- Research Committee
- Events & Conference Committee
- Membership Committee
## _**The Charity's professional advisors.**_
HSBC Bank Plc, 60 Queen Victoria Street , London, EC4N 4TR Bankers Solicitors Reema Mathur, Senior Associate, Charity & Social Enterprise Team Stone King, Boundary House, 91 Charterhouse Street London EC1M 6HR
Accountants
Christie & Co, Crews Hill Golf Club, Cattlegate Road, Enfield, EN2 8AZ
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## **Trustees' Annual Report for the year ended 31 May 2021**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 May 2021**_
The financial position of the charity at 31 May 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2021**
**£**
8,285
90,680
90,680|**2020**
**£**
12,232
82,395
82,395|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 May 2021 .**_
All income received and expenditure incurred by the Higher Education Design Quality Forum has been in connection with the objects of the charity;
" to advance higher education through high-quality design and planning of buildings and facilities."
The Higher Education Design Quality Forum receives income from annual membership fees and from ticket sales and sponsorship for events and conferences held throughout the year as well as some income from publication sales.
In 2021 income decreased due to a number of events and our annual conference being postponed due to the Covid pandemic
Expenditure during the year related to administration and consultancy (legal and accountancy) fees associated with the day to day administration of the charity and costs relating to hosting and servicing events and conferences and producing our publications and website, as well as financing our research programme.
The aim of the Board of Trustees is that annual membership fees will cover the costs of the charity’s core objectives and that all conferences and events organized will be at least selffinancing. The trustees met periodically throughout the year to review management accounts and consider the financial performance of the charity during the year to have been satisfactory.
The charity has no fixed assets.
8
## **Trustees' Annual Report for the year ended 31 May 2021**
## _**Policies on reserves.**_
The Board of Trustees regularly reviews the accounts of the charity including the use of surplus funds.
At the end of 2021 surplus funds total £90,680.
All surplus funds have an identified future use either as working capital to service costs over the next two years (£20K) during which income will reduce as a result of accrued subscription fees; for servicing conference and events including planning for a future international conference (£20K) and to finance future research and development projects in development (£40K).
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Robert Woolley FCCA, CTA
Chartered Certified Accountant
Crown House York Road Shiptonthorpe York
9
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Statement of the Directors' and Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
10
## **Trustees' Annual Report for the year ended 31 May 2021**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 14 to 25.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006, applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 22 February 2022.
STEVEN JENKINS Director and Trustee
11
## **Higher Education Design Quality Forum**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 May 2021**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 14 to 25 for the year ended 31 May 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 20.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 10, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
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## **Higher Education Design Quality Forum**
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and 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 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
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 financial statements to be reached.
## **Signed:-**
Robert Woolley FCCA, CTA - Independent Examiner
Chartered Certified Accountant
Crown House York Road Shiptonthorpe York This report was signed on 23 February 2022
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## **Higher Education Design Quality Forum - Statement of Financial Activities for the year ended 31 May 2021**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 May 2021, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
14,800
Charitable activities
A2
-
Investments
A4
8
Other
A5
44,758
**Total income**
**A**
**59,566**
**Expenditure on:**
Charitable activities
B2
51,281
**Total expenditure**
**B**
**51,281**
**Net income for the year**
**8,285**
**Net income after transfers**
**A-B-C**
**8,285**
**8,285**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
82,395
**Total funds carried forward**
**90,680**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**14,800**
**-**
**8**
**44,758**
**59,566**
**51,281**
**51,281**
**8,285**
**8,285**
**8,285**
**82,395**
**90,680**|**Prior Year**
**Total Funds**
**2020**
**£**
18,439
25,035
117
-
**43,591**
31,359
**31,359**
**12,232**
**12,232**
**12,232**
70,163
**82,395**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
**The notes attached on pages 20 to 25 form an integral part of these accounts.**
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## **Higher Education Design Quality Forum - Statement of Financial Activities for the year ended 31 May 2021**
## **Higher Education Design Quality Forum - Resources applied in the year ended 31 May 2021 towards fixed assets for Charity use:-**
|**2021**
**£**
Funds generated in the year as detailed in the SOFA
8,285
**Net resources available to fund charitable activities**
**8,285**
**Movements in revenue and capital funds for the year ended 31 May 2021**|**2020**
**£**
12,232
**12,232**|
|---|---|
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Funds**
**2021**
**£**
82,395
8,285
**90,680**
**90,680**
**Unrestricted**
**Funds**
**2021**
**£**
90,680|**Restricted**
**Funds**
**2021**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2021**
**£**
-|**Total**
**Funds**
**2021**
**£**
82,395
8,285
**90,680**
**90,680**
**Total**
**Funds**
**2021**
**£**
**90,680**|**Last year**
**Total Funds**
**2020**
**£**
**70,163**
12,232
**82,395**
**82,395**
**Last Year**
**Total Funds**
**2020**
**£**
**82,395**|
|---|---|---|---|---|
**The notes attached on pages 20 to 25 form an integral part of these accounts.**
15
## **Higher Education Design Quality Forum - Statement of Financial Activities for the year ended 31 May 2021**
## **Higher Education Design Quality Forum Income and Expenditure Account for the year ended 31 May 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
Other operating income
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2021**
**£**
14,800
8
44,758
**59,566**
**59,566**
**50,651**
**630**
-
**51,281**
8,285
-
**8,285**
**8,285**|**2020**
**£**
43,474
117
-
**43,591**
**43,591**
**30,689**
**670**
-
**31,359**
12,232
-
**12,232**
**12,232**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 20 to 25 form an integral part of these accounts.**
16
## **Higher Education Design Quality Forum - Balance Sheet as at 31 May 2021**
||**Note**|**SORP**
**Ref**||**2021**||**2020**|
|---|---|---|---|---|---|---|
|||||**£**||**£**|
|**Current assets**||B|||||
|Debtors|8|B2|9,880||11,540||
|Cash at bank and in hand||B4|94,187||88,429||
|**Total current assets**|||104,067||99,969||
|**Creditors: amounts falling due within**|||||||
|**one year**|9|C1|(13,387)||(17,574)||
|**Net current assets**||||90,680||82,395|
|**The total net assets of the charity**||||**90,680**||**82,395**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Unrestricted Funds**|||||||
|Unrestricted Revenue Funds|12|D3||90,680||82,395|
|**Total charity funds**||||**90,680**||**82,395**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 13.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006, applicable to companies subject to the small companies regime.
STEVEN JENKINS Trustee Approved by the board of trustees on 22 February 2022
**The notes attached on pages 20 to 25 form an integral part of these accounts.**
17
## **Higher Education Design Quality Forum**
## **Notes to the Accounts for the year ended 31 May 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The trustees are not aware of any material financial, economic, political or reputational risks to which the charity would be exposed. .As a Registered Charity, the charity is working for the public benefit. The ways in which it benefits the public are set out in more detail in the Trustees Annual Report.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
18
## **Higher Education Design Quality Forum**
## **Notes to the Accounts for the year ended 31 May 2021**
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## **Membership subscriptions**
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors and provisions are calculated on the conventional accruals basis applicable to the accounts of this type of organisation.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the cha
19
## **Higher Education Design Quality Forum**
## **Notes to the Accounts for the year ended 31 May 2021**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments in relation to the charity's financial position.
## **5 The contribution of volunteers**
The charity is not reliant on contribution of volunteers, as it was assisted by the services of an external paid administrator.
## **6 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **7 Deferred income - Unrestricted funds**
|Membership subscriptions received in advance
**These deferrals are included in creditors**
**8**
**Debtors**
Trade debtors
**9**
**Creditors: amounts falling due within one year**
Accruals
Deferred Income - Unrestricted & designated funds|**Opening**
**Released**
**Deferrals**
**from prior**
**years**
**£**
**£**
9,200
9,200|**Received**
**less released**
**in year**
**£**
5,800
**2021**
**£**
5,800
**2021**
**£**
9,880
**2021**
**£**
7,587
5,800
**13,387**|**Deferred**
**at year end**
**£**
5,800
**2020**
**£**
9,200
**2020**
**£**
11,540
**2020**
**£**
8,374
9,200
**17,574**|
|---|---|---|---|
20
## **Higher Education Design Quality Forum**
## **Notes to the Accounts for the year ended 31 May 2021**
## **10 Income and Expenditure account summary**
|**Income and Expenditure account summary**
**At 1 June 2020**
Surplus after tax for the year
**At 31 May 2021**|**2021**
**£**
82,395
8,285
**90,680**|**2020**
**£**
70,165
12,232
**82,397**|
|---|---|---|
## **11 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 May 2021**
Current Assets
Current Liabilities
**At 1 June 2020**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
104,067
(13,387)
**90,680**
**Unrestricted**
**funds**
**£**
99,969
(17,574)
**82,395**|**Designated**
**funds**
**£**
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
-
-
**-**
**Restricted**
**funds**
**£**
-
-
**-**|**Total**
**Funds**
**£**
**104,067**
**(13,387)**
**90,680**
**Total**
**Funds**
**£**
**99,969**
**(17,574)**
**82,395**|
|---|---|---|---|---|
## **12 Change in total funds over the year as shown in Note 11 , analysed by individual funds**
|**_Unrestricted funds:-_**
Unrestricted Revenue Funds
**Total unrestricted funds**
**Total charity funds**|**£**
82,395
**82,395**
**82,395**
**Funds brought**
**forward from**
**2020**|**See Note 13**
**£**
8,285
**8,285**
**8,285**
**Movement in**
**funds in 2021**|**£**
**-**
**-**
**-**
**Transfers**
**between**
**funds in 2021**|**£**
**90,680**
**90,680**
**90,680**
**Funds carried**
**forward to**
**2022**|
|---|---|---|---|---|
## **13 Analysis of movements in funds over the year as shown in Note 12**
|**_Unrestricted funds:-_**
Unrestricted Revenue Funds|**Income**
**2021**
**£**
59,566|**Expenditure**
**2021**
**£**
(51,281)|**Other**
**Gains &**
**Losses**
**2021**
**£**
-|**Movement**
**in funds**
**2021**
**£**
**8,285**|
|---|---|---|---|---|
21
## **Higher Education Design Quality Forum**
## **Notes to the Accounts for the year ended 31 May 2021**
## **14 The purposes for which the funds as detailed in note 12 are held by the charity are:-**
_**Unrestricted funds:-**_ These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## **15 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
22
## **Higher Education Design Quality Forum**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**16**
**Donations and Legacies**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Sponsorship income**
Sundry sponsorhsips < £1,000
-
-
AKT II
-
**-**
14,800
**Total Donations and Legacies**
**A1**
**59,558**
**17 Income from charitable activities - Trading Activities**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Primary purpose and ancillary trading**
-
**-**
**18**
**Current year**
**Unrestricted**
**Funds**
**£**
**2021**
Total income from charitable trading
-
**Total from charitable activities**
**A2**
**-**
**Total Income from charitable activities**
Gardiner & Theobald LLP
**Total sponsorship income**
**Total Primary purpose and ancillary trading**
**Members' Subscriptions as donations**
Primary purpose trading - Sale of goods and
services in accordance with the charity's objects|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
**-**
-
**-**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**£**
**2021**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**
**-**
**-**
14,800
**59,558**
**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**
**Current year**
**Total Funds**
**£**
**2021**
**-**
**-**|**Prior Year**
**Total Funds**
**2019**
**£**
704
1,000
1,000
**2,704**
15,735
**18,439**
**Prior Year**
**Total Funds**
**2020**
**£**
25,035
**25,035**
**Prior Year**
**Total Funds**
**£**
**2020**
25,035
**25,035**|
|---|---|---|---|
23
## **Higher Education Design Quality Forum**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
## **19 Investment income**
|Bank Interest Receivable
**Total investment income**
**A4**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
8
**8**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**8**
**8**|**Prior Year**
**Total Funds**
**2020**
**£**
117
**117**|
|---|---|---|---|---|
## **20 Other income and gains**
|AUDE - Research grant
**Total other income**
A5
Wilmott Dixon - Research grant|**Current year**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
40,000
-
**40,000**
4,758
**4,758**
**44,758**
**-**
**44,758**|**Prior Year**
**Total Funds**
**2020**
**£**
-
**-**|
|---|---|---|
## **21 Expenditure on charitable activities - Direct spending**
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
25,481
**Total direct spending**
**B2a**
**25,481**
Research costs and case studies|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**25,481**
**25,481**|**Prior Year**
**Total Funds**
**2020**
**£**
5,703
**5,703**|
|---|---|---|---|
## **22 Expenditure on charitable activities - Charitable trading**
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
(375)
**Total charitable trading costs**
**B2b**
**(375)**
Cost of goods and services for primary purpose
trading|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2021**
**2020**
**£**
**£**
**(375)**
9,380
**(375)**
**9,380**|
|---|---|---|
24
## **Higher Education Design Quality Forum**
**Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015**
|**23**
**Current year**
**Current year**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**2021**
**£**
**£**
**_Administrative overheads_**
3,682
-
16,866
-
-
-
**_Professional fees paid to advisors other than the auditor or examiner_**
3,300
-
1,512
-
**_Financial costs_**
185
-
**Total support costs**
**25,545**
**-**
Information and publications
Legal fees
Accountancy fees
Administration Fees
Bank charges
**Support costs for charitable activities**
Website and IT costs|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2021**
**2020**
**£**
**£**
**3,682**
180
**16,866**
9,625
**-**
1,840
**3,300**
3,600
**1,512**
-
**185**
361
**25,545**
**15,606**|
|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **24 Other Expenditure - Governance costs**
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
Independent Examiner's fees
630
**Total Governance costs**
**630**
**25 Total Charitable expenditure**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
Total direct spending
**B2a**
25,481
Total charitable trading costs
**B2b**
(375)
Total support costs
**B2d**
25,545
Total Governance costs
**B2e**
630
**Total charitable expenditure**
**B2**
**51,281**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**630**
**630**
**Current year**
**Total Funds**
**2021**
**£**
**25,481**
**(375)**
25,545
**630**
**51,281**|**Prior Year**
**Total Funds**
**2020**
**£**
670
**670**
**Prior Year**
**Total Funds**
**2020**
**£**
5,703
9,380
15,606
670
**31,359**|
|---|---|---|---|
25