TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR THE PERIOD 1[st] JANUARY 2022 TO 31[st] DECEMBER 2022
LEGAL & ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1169953
LEGAL FORM
Charitable Incorporated Organisation formed under the Charities Act 2011
TRUSTEES AT 31/12/21
Roy Blunt (Treasurer), Jane Clark, Greg Titley (Secretary), Nick Pollock and Philip Wallace (Chairman);
GOVERNING INSTRUMENT
Constitution as incorporated on 31/10/16
OBJECTS
To advance education in the science of astronomy and related subjects for the public benefit by furthering the knowledge of its members, promoting and conducting observations, and by providing facilities for active participation in astronomical observation
CONVERSION TO CIO
The members of the Cardiff Astronomical Society agreed at an Extraordinary General Meeting on 21 July 2016 that the Society should become a Charitable Incorporated Organisation (CIO). The Cardiff Astronomical Society (CIO) was formed and registered as a charity on 31 October 2016 when it took over all the activities of the former Cardiff Astronomical Society.
INSPECTOR OF ACCOUNTS
Philip Smith
SOCIETY MEMBERSHIP
The Society had 197 paid-up members as at 31 December 2022, comprising 144 adult, 9 junior, and 44 family memberships
THE SOCIETY'S ACTIVITIES DURING THE PERIOD 1 JANUARY 2022 TO 31 DECEMBER 2022
Trustees/Committee - The Trustees met 3 times and the Committee on 7 occasions during 2022. The Trustees have delegated most of their duties and powers to the Committee which, thus, takes care of the main operational issues.
COVID-19 Issues & Recovery – During the first half of the year most Society activities (except fortnightly talks) remained severely limited. However, from late June onwards, we have begun to return to pre-COVID activities, in terms of both lectures and public events (discussed below).
Fortnightly Talks – The talks program for this period comprised 22 talks plus the 2022 AGM. All talks from late June onwards were held in-person at Cardiff University with average attendance returning to pre-Covid levels from September. The Trustees wish to thank our Zoom Administrator, Edward Cooper, for his continued excellent work in this role.
Public Events & Outreach – Public Events were limited in the first half of the year due to ongoing COVID19 measures. Events began to resume with a July solar observing event in Brecon. In September the Brecon Beacons National Park held a week-long astronomy event, which CAS was heavily involved with on two different days, involving telescopes, public engagement and talks given by CAS Chair Phill Wallace and CAS Secretary Greg Titley. A joint event was held in October via Zoom with the Bath and Bristol Astronomical Societies as a follow-up to the prior year’s joint event and was considered a success. Further public events are planned for February and March 2023. The RAS National Astronomy Meeting for 2023 has also been announced as taking place in Cardiff and CAS expects to be heavily involved. CAS Chair Phill Wallace has also been active assisting numerous Cardiff Cub/Scout Groups with their astronomy badge work.
Observatory – Due to the inactivity enforced during the COVID-19 pandemic, the Observatory was found to need significant repairs to remain operational. These repairs were organised by Observatory Manager Jane Clark and implemented promptly, though at considerable cost. The Observatory is now operational again and will be available for star parties and other events sometime during 2023, pending the Trustee’s completing risk assessments, PAT testing and so forth.
Library - The Society continued to maintain a comprehensive Library of astronomical books. This is once again available for members to use.
- UKMON (UK Meteor Observation Network) CAS continued to provide observational data to UKMON from our Cardiff-based cameras. The upgrade planned by our UKMON Admin, Edward Cooper, has been completed with the new camera in place and operational at Dyffryn Gardens.
Merchandising – At the suggestion of the Secretary, Greg Titley, the Society has decided to once again market its own branded clothing. Recommendations for a local supplier were kindly provided by the Bridgend Astronomical Society and our Secretary was able to quickly get the agreement set up. An initial batch of CAS-branded products including hoodies and hats are now available online via the supplier’s web store.
Website - The Society’s website is at http://www.cardiff-astronomical-society.co.uk/
CARDIFF ASTRONOMICAL SOCIETY
STATEMENT OF ACCOUNTS FOR THE PERIOD 1 JANUARY 2022 TO 31 DECEMBER 2022 (in £)
| Available Funds at 1 January 2022 | Available Funds at 31 December 2022 |
|---|---|
| Current Account Opening 1202.74 | Current Account Closing 1,446.46 |
| Reserve Bank Opening 9099.80 | Reserve Bank Closing 4,811.58 |
| Petty Cash Opening 34.45 | Petty Cash Closing 205.75 |
| PayPal 172.31 | PayPal 366.43 |
| TOTAL 10,509.30 | TOTAL 6,830.22 |
| Expenditure exceeds Income by | 3,679.08 |
Income and Expenditure
| Category | Income | Expenditure | Surplus |
|---|---|---|---|
| Subscriptions | 3,082.50 | 123.38 | 2,959.12 |
| Raffle | 232.50 | 81.15 | 151.35 |
| Merchandise | |||
| Donations | |||
| Amazon/ EasyFundRaising |
41.90 | 41.90 | |
| Gift Aid | 292.19 | 292.19 | |
| Miscellaneous Income | 728.11 | 728.11 | |
| Interest | 3.23 | 3.23 | |
| Special Events | |||
| Travel | 436.86 | -436.86 | |
| Insurance | 1,202.41 | -1,202.41 | |
| Observatory | 4,821.14 | -4,821.14 | |
| Equipment/Maintenance | 10.21 | -10.21 | |
| Speaker expenses | 66.00 | 895.45 | -829.45 |
| Hospitality | 49.55 | -49.55 | |
| Website | 287.76 | -287.76 | |
| Newsletter etc. | |||
| Library | |||
| Telephone | |||
| Printing/copying | 141.60 | -141.60 | |
| Stationery | |||
| Postage | 2.05 | -2.05 | |
| Other Expenditure | 73.95 | -73.95 | |
| TOTAL | 4,446.43 | 8,125.51 | -3,679.09 |
These accounts were approved by the Trustees of the Society on .. 30[th] March 2023 ..and signed
Signed .. PHILIP WALLACE .. (Philip Wallace) Signed ... ROY BLUNT.. (Roy Blunt)
Notes to the Accounts:
Reserves Policy - The Trustees have kept under consideration the level of reserves they wish to retain appropriate to the Society’s needs. In normal times this is based on the Society's size and the level of financial commitments held. During the Covid pandemic the level of reserves had risen whilst our financial commitments had fallen. However normal operations have recommenced and, in addition, extensive repairs to the Society’s observatory at Duffryn Gardens have been required which has significantly eaten into our reserves. These are now towards the lower limit of what the trustees feel is required. The Trustees aim to ensure the Society will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or further unexpected expenditure arises. The Trustees will endeavour not to set aside funds unnecessarily.
Public Benefit - The Society acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'objects' that are for the public benefit. Details of how the charity has achieved these are provided in the Trustees’ report.
REPORT OF THE INSPECTOR OF THE ACCOUNTS
Report to the Trustees/members of the Cardiff Astronomical Society on the accounts from 1 January to 31 December 2022 and to provide a basis for the Society’s return for 2022 to be made to the Charity Commission .
Respective responsibilities of the Trustees and the inspector
The Society’s Trustees are responsible for the preparation of the accounts and have noted that an audit of the Society’s accounts is not required under section 144 of the Charities Act 2011 and an independent examination is not required under section 145 of the Act. However, the Trustees consider that an informal inspection of the accounts by an independent person should, for the sake of good order, be carried out.
It is the inspector’s responsibility to examine the accounts, state whether particular matters have come to their attention, and then report on their findings. The purpose of the inspection was to establish the credibility of the finances of the Cardiff Astronomical Society for the period 1 January to 31 December 2022.
Statement by the inspector of the accounts
| Period of examination: | 01/01/2022 to 31/12/2022 |
|---|---|
| Examination Date: | 22/03/2023 |
| Inspector: | Philip Smith |
| Treasurer (01/01/2022 to 31/12/2022) | Roy Blunt |
Observations/Suggested Improvements/Comments from the inspection
My inspection included routine random testing of transactions and consideration of any unusual looking items or disclosures in the accounts, and the seeking of explanations from the Treasurer concerning any such matters. A small number of relatively low value items of expenditure were not fully supported by invoices or other supporting documentation. These occurred during a period when the treasurer was on an extended holiday and other trustees covered the treasurer role. The items are of low value and consistent with other similar items.
Findings
No matter has come to my attention which gives me cause to believe that in any material respect the accounting records maintained by the Society were deficient. I have also raised queries that I had with the Treasurer and am satisfied with the responses I received. The results of the inspection were satisfactory and in my opinion the Accounts are a true and credible reflection of the Society’s financial results and position as at 31 December 2022.
Signed: .. PHILIP SMITH ............(Inspector – Philip Smith) Date .. 22[nd] March 2023 ….