Chartty regtstrallon rrtrnber 117360B Company reglstratlcn nwnber09956251 <ETr3iand and Wales) SCHOOL OF CMC EDUCATION ANNLIAL REPORT AND FINANCiAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
SCHOOL OF CIVIC EDUCATION LEGAL AND ADMINISTRATIVE INFORAiAT1014 Dr l Krasiev HHMLevy J Loyd Amb. R Nyberg Pjtr M Sohknan M5 E MIL4r Amb. F * Aee[Sn Amb F Von L(hiryhoven M5 8 N lefflan IAprM)inted 19 January 2(Y231 IApwinled 19 January 20231 Charity number 1173608 compar numb•r 09958251 Prlnclpal addrèss I2 C¢kny Hai¢b Lar N101EA Roglsttrtd offictr 2 L8rnan St1 L¢()1 United KilOrn E1W9US Audllor (¥avit3 Audit11 Liniled 2 Lernan Street E1 8FA
SCHOOL OF CIVIC EDUCATION CONTENTS P•9• TrLStees' tpp(wl Indepwdenl audi# reF#Xt Statementof financial actDriIEs 10 BalaKe sheei Statetngntofcash 12 Notes to the nal$l1énts 13. 19
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORTI FOR THE YEAR ENDED 31 DECEMBER 2023 Tre wstees rrfesent tr ann[&91 te1 aThJSnaThy stslerbnts the Yearw 31 Dectrt)¥ 2023. The finanaal stalefflenis have been prepared in th2 accountiry KieS set (xrt 1 to the financial ststements and comply with Ihe charity'5 K4ern[dUfft and ArtleSl IKatiOn. the Companies Acl 2006 and "AGcount9 and RepDrtin9 by Chties". StalwNen1ofRec¢wtwneted Ptactite app1'(a) to chties prepaing 8¢cordarte the Financial RewiiNJ stsrthd appiKth w) UK RepUt1011ren4 IFRS 1021"1?ffectiV8 1 January 20191. Puws and m$ Th8 SCE'S putPD5e. a5 tAJl in thp and PovM5 in 115 M8mtar¥Jum aThJ Artwjes of AsSLtin, is io promots on the printye$ ofdern¢racy. hurnan and nde oflaw. Th8 Ihe ImtNmgwe of rasiw ¥arer exieThJng spac8 for swety 8Cvvts iepresentalr¥es of NGOS. educabonal. Suerbr aTrd cultural c[UnIe5 atKI Ihp media. 3nJ of engagirvJ iemabona ÈN4)Èrt CDmmuThty IOkX(ts 10 devek1enl of CMI s(JÈty. Slrateges fDrachEving airns andotyeGiNes SCE reallses It objects by ¢arrykng a¢tSvfjlles wttSch aknto: • increase Ihe ktK>wkxJge and erstandI1j of wn(JtAes wl¥ch fotm the bas of a state which is subpclto the rule-of-law the wfjtk of ttKxJern wverrwnents atHJ 5(xxbes atKing cthzens of the countries of Central E85t Euro post Sovel stales.. • lo prowde 8 Varform tr th eXctsre ofopinK>ns and on topical gl(knal Lssues ar CMI gxifyty devd(yment. and to sh3reexperr iieorisi& wacwiloran1 SCE Pant5.. lo strerythen neiw(Kkng bet¥w waly 1Ve rewesentaivesof Wdrw)us wOfessal sttheres and p(Athl YEws', lo encourage oiwc respun51blity a[ gageren. al kxal. naknal and rletnabonal ¥5. itvJud9 reaching arwj a whyer Rusyarp¥arwj Iwh free edLthCrt81 inf£•n81 resowces To mttt the objectNe5 SCE aTrnu311y devekp5 arKI irnpknents a corwehensve edurational pr[arThe Cr)nstIng of the lollowing achvthes". A cyGkn 0fsernlna ftr partop)ts'. 2. AdvCed Pr(yJr3fflme for7Jumri." Them8fj¢ w(wk.slw)ps In wmersh p by SCE'S a¢mPa IntematsTr4al forurn on Ih8 of InternalK)n Conte." 5. Lawand D8mcttacy Pro9r8mryf¢r W and ryhts nxI." 6. Sap$ra Audio rn8dk8 woieds". Dtsring 2023. despire fCing deleys. SCEw&s atsk to iftwlemert oftbe ectiwlies achie¥e rts obje¢tNes Ihrough Ihs ffollowing seTtruna" Sapejv semiilaS re¢ruils four se.winars lorihe Advan0 Programme lor alurnni." one fiv&éay4ong semiNJar for AleLlia and soety Pwafflme foT IOiIITJ31isfa. Additu)n8lly. Iwo seminèrs hveAe ¢<>nducsed 18wytrs w1 hurtrgn righls enderS in the of Lèw 8nLI Demotracy wrrtshops. SCES aneuJal InternoRal FortJn tsj Sean of Lost Beth ry? LJ8ceFnber, al vth Sa8 Aud& medk8 PWS. PuJYi¢ TIE trustees have paid due regard lo gvKJance iswed by Clwty in de¢i¢irwJ tivItIeS therty should undertake.
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORD IcoKllNUED FOR THE YEAR ENDED 31 DECEMBER 2023 Adrvthtrs Actlvities Dellvered Duri theR orlin Period cle cl setninars lor ne¥Y arbci ants Dunng the reportng p1. two &day face-tt sefftinars the prografftme Futknentals of Dermcracy and C1c Engagemenl weo suxessfulty tAv¢ted for new paitwls SCES c(Knmilment to pF)rnoling ¢1C 8ng8gmani dwit8 ch4kr¥Jing ¢irwmstsrK88 due to bThYing dd8ys. Abwi 1LKJ c4¥ Cal ytyJng pacpk frcm lh$ CIS and Eastern Europe took part in Iheseevents. After the outye3k ofltrE war. SCE has adapled its seminw5to let0c5 suth a5 the rvle of hum3n ri5 cWwwJer5. war and Internatnal cultwe and emwie. wrternational jUste. arKI the of Russian citEens in £xile. SCE continued lo reuuil prottinentexperts and publGfEures tospeak atthe sewMnar5. SCE'S activities have hdpe(l emrower Ru$st lunteer and other ¢ivr infbatNes that supp(Kt Ukraini8ns QPP05e Putin's war. SCE ha5 dso made 5pe(xal efforts to ensrE thp n1Ued partiCIpatK of UkrainHns in its serninars, both as parPanIS and experts. SCE can iepcrt Ihai an been eyce&led ¥xxrtSn9 10 iidtatcms Fc examp. mNe thèn 80'h of S8pere Auy progromme p$rtP8nts reported YnEfov8(l vi¢Jersoi ol main lopKs of ts s8rnYrs and ¥¢tsve eng8ggmenl In CMC 2. Advanced Pr me for alumi The Advan Program seTrNnars ¥Yere c(XTpled a reguL4r cyde of tIE A(fv Prryjrarnme. A nTrw5t exiens ensured the start of cohort 6 in February 23. vJhKh IndLKlpd 25 dumni. However. subsequendy. fun(Ing interptnS requid a 6h8we F) the Initialy anwuntd locatK>n ar ¢afrs of the seminars. DesKwie these adjustments, Ovei$ll effectiveness of the wugratntne rettwned utKharW. wth f(wJr 5 day fate4Trface Sar5 fDr the Ci¥K Laad8rship Advanced Programme alLfMi 2023 wortshjp prwnme In¢kndd Ir•li181 AP fcnis" Spal1 das19 ¥xtrt ccty8s. par1 discthons. worf(shops for project 4vork and ifttemews With experts_ The therne of wa- and pea became Ihe background of the seminaE' programme Conyderable aryeniion was also devoted lo undersiaiding the wocesses fn9 Ru$51an swely. IncludrvJ ealing with Thass alrouties and violaon5 of rhs. post-%Yar rEconciliatson, overcorning Russia's history of rnperiaisrn and (x)k>nkilistn. hl)[icAl Ikr derr[¥ in S1-aU10rT1at1an State. I)IKlati[Vj s1¥iety, as veell 8$ Ihe ro of CMI scoety F) 8 r&Jesty Iniematon81 ar¢hiiethre of 9W security 8nLI peace. Such 8 IXO9r8mme has contributed lo the aim of SCE- to tttvJe IFr8 wb&c lyi 10 waranlee n0fvr¥p$ti1n 0¢ 8nd tl¢S enlKJhrd society byGTwrvJ broad exrtrl kgal. nd¥ ccfftwnthes thatwe fftfty thisiob. The YrkshopS pkced an ITh¥1 efftphass the deVdowt of prartical sklls and cotnp8tsnc4es of parbcipants, pamiculady In SUPPOni)9 proieth ond Yibi¥es of fv particpanis SCE re¢Nded 11 preiectsi initiati$ ooveloped 8rf 18unch8d by alurnni and 27 by new serrinar wtrpants ihe rep¢rting penod. f( ¥ l0ts10138 stt181 prUlwill1lIW¥¥. drv frx r襥J¥ vl Iwwl yivupb. IrKawJiiu [bj L¥1 billW4[ snd anb-prq)aganda 3. ThBtnalic semirbar Freedorn of . md. and &Kie rnali515 and tned49 tDfe551ona semnar tslled "M&Jia: FreedNn. ar was held Irom (ktober 30 to Nbvernbei 3. 2D23. The seminar was organi$8d in operaOn It Ministry of ForevJn Affairs of Fr. a1 EnceS Po. Pans. The event w85 8ttwded by 10 joumalisLS. The event adtre5sed Ihe uthcal chalery contr(tirj ndep&Mlenl journal5. espeually those operatsng In Rusa and the CIS counknes, amwjsi LY)nfort arnl ¢Ènst¥shi). Th8 wogramme of th8 setninar airned to prowde 5UJWrt fosier a more rotXJ5t journallIC cunrnunty. and etnpower piofessv)ML% in the fie by ertharKino tsr cC4nvePerS cl gbbal Dto¢esses 8nd intemional arckiteciure. 1strJstsions tentred arOL a oftrmets inLJAI9thtr res)"lIty of aicyjrnL arKJ a cibzery the rts ofpum8h8m In opposing lyryanny: Infornabc) and fake rewE, th& safety ofpJmahsts the (xh)tralKJn OrM911$ts with1 bLYders for a just pea. Eminent fiwres from Ihe mIntry of FOrn AJfaYs. Fran. and the Provost Suences Po shared valuable Ir19h¢s. Thtr partpan(S were assured of Frart.5 ¢mmitmÈDt Suppting Rknsan tivil sotiety and independent yJmalis15.
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORD IcoKllNUED FOR THE YEAR ENDED 31 DECEMBER 2023 9roup trtld Sess$ V4ith tsr98fMsabtsns as CFI arKI IRSEM Ilnstitut de Rether¢% Stratè9oue de I'E Mililaire and Reportws Wilhwt Bordwsl lo WwJal cow8t fvlu'e inhale5 in re9Kffl (Rusw8 and Bebrusl ViFAts lo Musèe de fry5L(xre de I'irnrnigration and the cLb'galery The SSlelp[0widd ¥aab perstYeS ciAonial nairaiwe5 exile experi). The wina rlled li IIE oiierts by several partiopants. Addilionally, two Seminar parti¢ipani$ organised a dwora meebny at Cinéma Le Balzac In Pa. whth was av.endèd by 400 ptr)pitr. 4. Iniarnalthtj Foium on oba ¢fvi¢s The 8th In Search ol Lost UVersahSrn Forurn was hekl in Berlin. DecEmber 6_ 7. 2023. Th Fotufft bgt together experts from different counlties wilh YaiK)us professKraT a$ cunural backgr[KIS.. pditiaan5. journ4ists. histori4ns. presenlalries of EurJpean. ArrrrKan atKI Bribsh arxdetnK and iT)Id¢ectu rirdes. Notably. the Fi)rutn welcorned SCE umni fy8rtnefs. prowdi19 an excharge8ThJ cdl8twaiKin 8cross tuders. The forum brings l¢yther partKpanis Irorn C{triEs. Supr¥j thr conrtioN within th2 c{)[rjity The protrect has already t)ewme ¥YelkkrM)wn In edwanonal and expert crcles.. rts WgnIfican wes emph8sise# by a web$ie IhW)."Ilbthinftrurn.I1r. Off9 (tsId irfomwbon thjl Ihe pwrnè. goaL% ar oth detals. The IokiCS- polital repreon and the brutal Wdr were keyst(¥5 oflhe Forurn. provIng a C(ext for discuSsnS on othar issu8s. 11 is iwant 10 rwJte that thts bacèmo Iho b8s Cn thè wrth row6ntaiiv8s ofUkr8ine buill Other Important themes of the Fotym Ie decohy&zaitr. iBngti(l iustsce Al and human fre$dcm. all fall¥ under the o¥¥ar¢hin9 theme"Bwnd War arwj Represn. CreabrKJ for Chry ar Co(peration' hKJhhghl of lh8 was EI¥l)S tsy SCE wu¥l8$ d ct8akYs of anii.wai iniliabves. derntrtslraling ihe kmpacl of SCE programmes. These presenlalions aso proviled the ser ilh Ihe 4)pOrtlty expand networS and extAorenew areas {rfCdL4ralK>n. 5. Law arKJ Demwra Pro IiJr hUa ts defeiw Two wortsthps on Human WlsDefendersloK Peace arXlJusfWe hekl fft Viltmus These w(kShIpS Vlere organisea by SCE and ItE Law and DeaGY Center IjLsti Hth) in CcWeratM European Humanitie5 UnNet5ity. the Center for Conslitulianalism HutnaTr Rights all b3sed in Vlrnjs. A tot31 of 6C parnapants attded tx>kn workops. repre5entity (Jtizens Irofft the RuSsn Federat. BeL4ru5. and Ukraine, most of wh(Yn Operat (xrtsidp IhÈ ¢ountrs of thwr tryin. Ixxjspd on va[$ hunan nghls Bsues ID U)È conlexl of war and cort11. esp#tyally in Rus>¥ atyj Beigrus. &%orksW b9b1 1098thtrr a I0r group ol legal $xp¥ts from the Law aniy DemocrdCF Centre wlh c4her N)Wj sreakers trn various countries irdudiry Ukraine. w¢rked with part ¢ipants to addres$ Ihtyr protssshxal issues 8ThY devdop furt prawcJ ePS impkrrenlkig hurfon advocacy and right5 In3185. The Fryrarnrne included plenary 5es5ions and Smal group drrrions on 1ryxcs suth a5 the ru of law during warhme, prop3ganda. trsitional justi. uniySaI jurisdKbDn. thuren9 regime Cnn$. [x)litl prisMeTS. as well as new ways, and Inno¥at¥e pracbces locntue tKxnan ryht5W(wk. McKeover. the prograrDrne offered pracal w(xkslxys that addressed the rnost pre5srvJ rEe¢5 of human rights defwdws, facilitsling their adv(ucy. indudry Mapp9. and pwding WofeSll wotk5hops and practical steps lo adapt 10 Ihe rw Situa1 indudn) seojnty. ¥6a sgAs. hJnJrafyrg. re Aude media Maintsining links l¥gst group ICMI socty insh Ruswal essenw. To reth SCE ha5 developin9 its online presen several at[ors.. launthiry a new %Yebsite. tlAuGing wxkasls and deveknping a Y(xJTube (*annel. PAJldhng an CA)Knity takes bme. Wth te5uIts ¥vJhUy atr>¥e the iarget Ials. SCE can iewrt a steady gowlh therThbr of utMqUE users atvj visits.
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORD IcoKllNUED FOR THE YEAR ENDED 31 DECEMBER 2023 HowTh• SCE'S a¢tivitio¥ dèliwjr b1 b¢nvfft SCE has operated su¢cesstully wce 2016 10 Pt¢wle the pritKiplBs of d¢tra. nAe of law. ecknGation. and eDgagetnenl in the Russ aleI. SCE a unw4ue due to ns e3e nawotk cf Rusan civil soCty artors 8nd experts In very (Èmanclng ¢Kwmstartts. SCE has manW"o firMJ iinolative %ay$ to mats1 exp activitS Detrotil¥j rernab fiexknlty in adapb"( ty 1tuea9Y esse in Russia and the full-s war in Ukrak4e. SCE mntinues IG its cixifftilrnant to Wote (iv eduration ernpower soually active citszens through the1wkmty)tity) ofits nats aNJ l¢jeVe1 rarntne Mana ewTrEnt arvj Eyall0 SCE tKogratnThes are swervi5ed and dreded by B0d of Dire(ot5 a regukir bs. in acrAKdancp ryth Pract$ wocedur&S aet out in UK tiOn appicat kn cotrp8nÉs charitab Sta8. Checks arxj bal8n¢es 8re ansur8d by a CW of re¥cwblIl bot%sn. ihe Finan¢8 Commillee. ihe Finarta Dire¢lar and independent accauntants. The general autht of SCEsx&Thmts is trdUcIed ainualy ty extemal audrtors. This Énsures intEmal contrd oftt SCE adtnhlli5tration atKJ elmnaies risk (rfwkntial 1x)nfi1 of Interest or ci)rrupliDn. Wilh rog8rd to rneasuring Iho dfe¢trieness and ?ffi¢itnty of ts ObJ"octs, SCE mTritOd and avaluated progranw elw8rabl in Éwxdance With sei iaryets, tsJle(ied relevafft4Jata, wefy¥ed re$ andty9anÉed evalu8bon mein9& Tr evaluation process Irduded Ihg collecbcn of da fewlback from p8rticip8nts and Ihe devdopmenl of r8le¥anl qUestMreSIteryl?s. 31(ry with Ihe cOleC( of inf(xmakon kM21 llIaveS impknented ty programfftp partK4pants. Achievefflents and performanGe SwnifKtrt4¢fivKiss and$¢¥8]enr$a1rt Otwi8 Tre Statement of fIntl a11e$ ¥e re 12 13. re¥pe4lriety. Financial revieyi Prfnci al Fundin Sowcos SCE work$10 strgll its Sustrabflrty a1 ¢i¥wwfy of(yye a1 vr¥9¢t4eb1 fUing. li11 Ijw lilwi WIU21T gLYipi£•ltxl iv iy i[KIr". vlilVdl lu111 kjt Iliv dkaiily dle yldiii and vokjntary (x>ntribubDll5 rnade by g0veMla1 institution5 aTKI wi¥ate foUtiOnS in drfferent counlri&s. The dDTr( siiiulons which supported SCE'S &#Mties in the rtir) wiod vre Ihe kdkMrvJ.' The S".ockholm Instifvie of Tran$ii Econotnics.;SITEI.' Slrd¢h&m scho of EcwomKs In Ra.. Mirmstry of F<wwgn Affwrs ol Finland: Nlinistry ol Foreun Affairs of Fran.,The Councl of Ewwe," Sutvmters of Ciyl S(xMety IUSAI. ard Opw S<xaety Foundation IOSFI and other donors. Plans forluture perlod5 SCE wll continue lo fulfil its mtssion ol buk1iro a rteh¥ork of civic actors w to digwe and ways af strengthening the fundament81 pnnaple5 Ihal suF¥xwt CDiiI wety. TIEse prinupks inckMÈ the le of L3w. sound legHJ 118meworks, well-funclioning LYWC IDsIrtUDQn5. and th8 SUPFwJri for hLIT nghts 41 of whKh to Ihe suslainabk prosperity success of ern states dernOCral in#liub. Wth this mir, SCEw(ks to se¥ch fty w dormys p¥thershps wth k8ding Ihink tanks ¥¢ademi¢ wislthtions n Lydei to benefit fr(ffi addit31 fundiry and sourt exFette. SCE conbnuesto engage current and wlential donots thri)ugh accurate. largeted. arNI tir"CoMni. tarj into xX)llrrtthe speBthc inete*s ar requrerTrpnts of dmdua ddnors
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORD IcoKllNUED FOR THE YEAR ENDED 31 DECEMBER 2023 Structur, govemanc• and rnanawe Governln SCE is a company limiied by gu¥dnlee. nctytMxale(l on 1h January2016 regtered a5 a ttha'ty on 29th J8 2017. It was estal$hed wdera Memranduffl of A&swatK)n th&ch sels rts 0tr4.eds 3rKI Powers governed by its miCS ofAssociatron. In Ihe evenl afttE cijrnpany up. wnber requred lo wnthbule in amunt not exedry £1. Thp trustees, ar2 al Ihe dre((x5 ofcorrwany kw. SeThduring Ihe year and up to IhÈ daitr of $ign8tuitroflha $tal8manls ww8- Dr l Krastev HOmurab T Gati HHMLevy r J Lloyd Amb. R NYe[g Mr M SohlrrBn Lord R Skiddsky Ms E Mill¥ AJnb. F O'Donndl MrAMexarterssOn Amb F Von Lorinov Ms B N LI[ean (Re9n 13 Juty 20fdl IAkyMnted 19 January 20231 {Atwnled 19 January 20231 RÈ¢nNts7Jeth &ndèppoirfmentoftntsi Under the WIrements of the meandt Ariths arA%sOraatK the Me of the Bo of DireLors are to serve for8 oflhree years. aChb may at the nextAnnual C£nera MeebrKJ. None ot thetrustees has benefK#al Interest m the ctswny. PJI ofthe rfttstees are members olthe Cfjmpany rx)d ouarantet toconinbJl8 £1 in of 8 Irli9 up. Rlsk Man Ri$k a$s$$mgni and an¢M•t Is an important Pliffj far th SCE Board of Trugts and mana9¢mni in ordèr to entsfy and address n5k5 or fado¥5 that may threaten Ihe achieY8m8nt of SCE L4eEbves. In 2023. the SCE B03rd of Trustees obsÈrved a syStsM ap¢b to risk asses91 m8rwr Orn1$8CsIthr& an15ational strure Ttre SCE'S Board of Dreclor5 meets a mbiimwn Of¢¢ knes a year ro decye strategic dI110n SCE should fdl¢w, and to assess Ihe effrxtiveness d its risk manwenl FxAy. Led by t c(Fcha1rrSon5. the SCE Boatd of Tmste8S CDn515ts of 10 rnetnbet5 frurn drflerenl countsies and with vaT¥JJS wole55KThI b&wurKJs. Thè Finance Conmitt a8SiSts the Bod fulfiling ts lurLurts n knms of I(M81 atKJ finantial rewting. and a with res to monitoring (mplIare 1th CW ComtrM55KJns legal arwl wlalory requirements and assess9 £fTecbveness of ts Iniemal Jdit bn#i(x).
SCHOOL OF CIVIC EDUCATION TRUSTEES, REPORT IINCLLItING DIRECTORE REPORD IcoKllNUED FOR THE YEAR ENDED 31 DECEMBER 2023 Stat•ment of Trustqes, rgspon5ikti95 trustees, aTe also the drecl(K5 of S[kn< Df CThfG ElK)n forthE PTWEK>5e ofixAnpany L4w. are resnble for prep¥nng ikt Trustees. Report &)d tre fin081 stsiewts In ac(J)Id th aprlicth l¥kW 8fKY United Ki0M Atrounbng Std¥rds Iunitwj GFriyA¢mtwJ PtLpI. Company Law requres the trust to prepare financwl itatements a[JaI yearthith give a true and fair VEW of ihe $tate of aY8ir5 ofttpcharity and ofthB rE50Lvces a[ ofr8styJrce$. Including the itK¥Jrtp d expendiwre, of Ihe chaitabk coMpanYf IW year. In yepwing these fina1 ststerrn¢s. the ttse$ are reqll to -sd8CI ¥UitaNe actOLmtirKJ athjlhen appty th8m c£¥wnw. - c•)5erve the melhcé53nd prnr)rles ID thariiEs SORP" . Make11ents and eStirrteSt1Ht are reas)rth aKI prul - Stslt 8wllcab UK b8w foltywed. suwa lo any nBiwal d8Partur8s dis¢h)sed and explained In the tinC statements.. and . wepare the financHI ststements Ihe ujncwn il is naptwiate to presufft8 Ihatlhe charity wll continue in operation. TIE trustees are lor keekxry adewate recyxds that wrfh rea$able awjwy al any time the finan(ial POSiliDn of the charty enth them to ensuTe Ihal the staements u)mpty ith Comp¥ies ACt2(K. TY we also reswnsible for 5afeJuing assets ofthe chtyand fortakirKJ reasonable Steps for Ihe prevent thaDty ard fDawalinformaivJnIrtlJ ffi th8 charity's ebte. Legition the United KgM govemiw the [rePara and dtsserrinal on of Stslemenls may thffer fr(Yn le951ati(kn in other Wns(k(kn. Audltor (¥avrta Audrt11 Limited re appjntsd as 8JrtO thefmpany wJ 8 $djon ImX) thallw bt re-8PPOW)ted wll b8 pul Sl a MeetMg. Dls¢lo$ur•of InfrJM to audStor Each Dflhelruslees ha5 confine Ihat irrfotlnat theYa is relevant lo Ihe audit. txrt of which the audilN E unaware They have o)nfirmed Ihat trey haeleken 8ppr(yiaie steps 10 enIty gJ¢h rdev¥nl formation and to estaAish Ihatthe dItr* is aWe of such inf0rrThat. The TNstees' repm was apy¢ved by &)ard Tote¥s HHMLevy Martia Ltrvy, Trus1 July 2024
SCHOOL OF CIVIC EDUCATION INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SCHOOL OF CMC EDUCATION Owni¢)n We have aL¥Jited thefiancl stateTnerrtS t5[ SGIKXA of Cvic EdU1)n IthE thatity'l yEareTHl 31 DEcenber2ff23 which mprise the s18temenl of fn¥ncial 8dMiEs. strEet. Ihe sts14nl of cash and noles tolhe financi81 8lemeniS, Indudng sgnthtsni 8(Kounbng The finaru repDfiw knai has aPPlYad in Ih8ir prepardlK)n Is apiCab law and United KIWn Altir0 Stads. Financia Reporbng <tandard 102 The Finanal Rewrting STrdndardapknin the UKafidRewth ofkelanLIIUnted WirvJk¥n GenetalyAuEplpd ADunhn9 Praclicel. In the sfatornenls" give é true and fairwew Dfthe state of GhaTftaile rjxnpanls affai a5 at 31 Dpcefflber 20L and uf its incornng ro$our$ 18styJr¢o i1(Jd1 is exrTrJlur. fcrfiho ytrai ihon ended." ha pwwly pre in acctydartsilh Unded G8w81ty Awiod Pra¢tks.' have been tryed in &¢tydanith thÈ te4uÈmentsofthÈ Compans Ac 2. 8asls for Dplnlon Wa ¢onth¢bd 8udli li accor¢4 with lThtsrry•wl AStir¥ IUKI IISAs IUKllart apphcl8 law. Our re5PDngblities Lrder Ih05e stsndard5 are knrther deSbe in trA¢sre4Srts forlheauthloffthe )DaNCl sielements secbon of¢w repm. We a I&peent ofthe Charrty li a(dar ith the ethical reQrents Ihal are releyanl lo wr a11 ofthe fnanaal slateTrn3 In kne UK. the FRC'S Ethical Stdard. and we have fufilled other eltmca reSFx)nSth"tles in acLYrdarLe with Ise requirernent5. We beIve Ihatthe ence %Ye haveobtained is sJffi¢nl appwe to prO¥e a b8sÉ ftr cwropin)n. on¢luslons rlaiing trj gtyng ¢01 In Budding the fiDBnrAal 5talfjtDents. WE hwe MdelI that T u of thp wtvj ¢orKern basi¥ofaGi¥Junling in tha preparalh)n ol the fina181 ststwnents is 8ppropiate. Based the VKikV have perf<Nttd, vle MjeIlrl materia u[KErtaties rElatirwJ to ts conditi(5 that. Idividualy Dr cdlethydy, rnay casi SwifAri doubl on the ahlity to contwiue asa concern fora perd ofai 8$itridv&rnonths ficm svhen tho firrdn¢481 st8ittwts •re auth1$$d for isJ&. Jr re5pongbilities and the respobIl501the Itustees vrith ¥esFEd lo wr¥J tx)rvn we de¥xibl in the relevant Sect$ ol thts repcrt Other infom)atiot) Trt other irformatll ([mlse$ inr0rrnal ffithe rerx)rtolher than Ihe finwckql slatements 8nd our audilofs rep(xt Iherwn. The trJslee$ ale resSe forlhe other inf(Kmalw tsffted tIn tIE annual ieport. opiniDn the finaal stalernents the5 mtix)ver the th irth)rmation atKI. ex( to the extenlothenwr&e expli(XY stated in our Yeport. we do not ex$$ any form d assurwtt ccrt4usKy) te¢. Our respwblity is 10 re•J ihe Oiher information )d. in oing so. unsider whettw Ihe othei wifonnafon Is In¢cy)$thntfih thè fin¢kal st8temant$ c our obtained in the cwrse L the Qr otherwse apr£W$ te ThtlaIY misstaw. W Vje entify such Merial ki¢onsislen•es (Kapp¥wt matena m¥talnts. we rvquY&l to deterrr¥ne whetrErth gives rise to a materi missiatsment in the finarKia staternents thnSVeS. W. based on the vthw8 have perfotmed. we Ixndude that there 15 a material misstatement ofthis othei Irm, retywted 10 Iwrt that lx Wa have ncltr¥rKJ to reFOrt n IhLS rwd. nlons tyi othermott• w•scr4)ed by Ih• CoryAnls A¢t2006 In ijur O¥Mnk, based the Vrk undertaken in the 0[Se ofour dit.. Ihe iF)forrnon gven In kne Trustees. rewxt r(w the fnarNJal ar the aThial stainer are prepared. whh Indudes dirèciors. k¥Èp¥ed for1 putynses Lqw. is th ihrj fiThgno81 stsiemtrnts,. atyj Ihe dreclurs. reFK)rt within trETwustees' rEPL¥t ha5 preped in ada[e with WlCalle gaI requiwents.
SCHOOL OF CIVIC EDUCATION
INDEPENDENT AUDITOR'S REPORT{cop¥nNUEDI
TO THE MEMBERS OF SCHOOL OF CMC EDUCATION
Matters on whlch w& ar• requThl lo rgwt by •xcW
In the IwJht of the knoEdge and U[e[dI of the thltyd the cou(se of alit. we
have nrA hyeniffied maieriJ Misslaem1s il Ihe dire¢lcrfs' rep %rfhn tre Trustees. report.
We have to rewrt n respect of the Icltrwng maiws in rek3ithyiiowhKh Ihe CcthFoTh8s Aci 2(K)6 r6Y4L¥res w lo
report to you rf. in ourorinM".
ad8quats 8CCOLmbW recorts ha¥0 rotbe8n kepL LY re¥T$jeqL3le aLkYil mt b08n r8CeiV8d from
branthes nolvised by u5,
the fancAl stalemt$ are nDI in a9reemeni yec¢rt5a ieiums." ¢r
cer.ain dcsrES (trusteÈs' rernuneratiM SPeced by L3w¥e not naje..
we h¥ve not re¢ered ail Iheinfcfftgw aThY ex[11 we requyeforow audit..
ihe Intstees were r1 eniffj kyewethe fan(la1 in xc0fd8rwIh the small Cowan8 re9me and
tske a(Ivanlag8 of the small CnpTres, exenWKms il thgTru5t8es' rerAy¢8Thy fromthe reqLir•Thnl lo
pr¢e a slTrlegK rcwrt.
Responglblllleg of truses
As ex Jained m(Ye lulty hn.he staterrent of Trustees" res1nbirtIes. tNstees. %th) are aso e&rOrsOf he charitybr
Ihe purpose of Copary w. rEsWsfrfNthe wep3rakn of Yie fnarKxa staternpnt5 arml for being satisfied that they
oive a ttue fair vw. and fjth intema contrd as the te5 de1E Is nE5ryt0 enab the preparation of
finarrial staternents thal arp free frotn matetid rTh5StateWrt. whethwdue lo ftath ore0[. In preparirvj the fnanoal
818ments, tr tnjsiees ale rs81b1? fc assesny charity'sa>lityto ccbnue as 8 ts>nC8m, dis¢b4rw, as
ap1¢ab. rrotters rd31ed corwn and using the cern basEofawounlYig urless Iwsteeserther inlend
to IUldate1he charilable cofflpany (wto cease operations. or have reast allnate butto do so
AudIr.$ r¢sponslbllttlo5 forthe audbtollhg finan¢W Siatom
r¢l'ècb"¥ are obtain rea$wae assur¢? wFth&rtho st8metrts asa wh¢4&ara fr from matsrial
missialenEnl. whether iofraud ¢Kwr¢. and lo ai re thai owrmon Reasorob assuran
is a high level ol asswan but rK>t a gUtee lhat alIt duded n a£cordanTr ISAS IUKI will ah¥ay5 Ltecl
matenal misstatetnent when rt exis. MIs5tstements can av fToxn fra orerror are cwdered rnatenal If. Individually
or In the aggre9ale. Ihey couW reasonaL4y b2 ex1& the euxK>ThMC derAs100f use[5 taken on basL% of
these financial siaiemenis.
8xtèni tyjr prtt&ur6s afv capaLIB oldeie¢ufvJ iWLlaritsS. IdIj fraud. 1$ deialed t
We 8n$L8d thaitr en9Jenffltsam rA8cbvety h1 appwote ¢cthpetencÈ. (•bIl skills 10 Identty (
18wgnise rw¢tynplkqr¢a wilh 801c¥b Lq%•s r8tytsiKAl$. ThF * and wu&bons ap1¢able lo th8 Company were
hlenlffied Ihrough discussk?nswithdirector5 ot1wnunagerr from wr
SCHOOL OF CIVIC EDUCATION INDEPENDENT AUDITOR'S REPORT{cop¥nNUEDI TO THE MEMBERS OF SCHOOL OF CMC EDUCATION To address offraud Ihrouah ovwKleolcx)ntrrAs we.. perfotrnwj anal5lul to thnbfy any unw81 (K uneAFwled rebti(NthirE.' le5t8Jjournal entres to itify unusual trans115.. 85sessed WhetherWdgeis arKI a$SL¥nS w¢de In dwmiThng the arAnr set oui Yi note 2 were i(31 of wtènik81 bia$". and Ivesiwjaied the r)nale tehmd swjnfficant UfWJSL44 tyanSactAS In reswnstio Ihe risk of wré9uL8rli8s aTrJ nrxpccThpli8rte ith kn 8ThJ regUt). de$wd whi iicluded. M were noi imiw to.. ¥grewry finarwl siemeMt di¥Wresto supFwhng douwwtioti.. reading Ihe mnutes of methgs of those dwrged with govetnarKe'. enquinng of management as lo adualand tx>tenbd lthgabanand daim5." a rewing torresp(x)dw¢È wrfh HMRC. relevant TewL71trs irUn9 Charity ctmmiwtr) the ¢ory8nYs Wl 8dwsors. re are inherwt Iirnitabons In cAJr prcttdUre5detr atrA)ve. ITe reffoved Ihat bws and reguigbons are from finÈrrial traactis. Ihe less likdy il that Wd a¥ of notHnplan. Audthtvj standards also li1 the audit proGethJres requi ID Klenlfy LTW5 aTrd rewL3lKJn5 loenwiryol diretht5 and otWr Man8Ment and tre inspe¢bon of regatOry legal CorresenCe. ifwy. PA8terk4 mtstststewtnts that ¥rBe due to fr•Jd can bt h8rdar lo dt8th Ihw INqlaw from as Ihey rnay invokw8 deSb8r c(MKealmni or Collwon. A firtherdeacrpknon ofow rewnsithlthes is avalable the FinKia ReFKthg C(xJntil's webie httP5."IIYdWtrG.Kg.Uk1aLWJ(x5reSp05Ib1itIe& Tri5 rte5pkn forwB pal auditorf5 P(l. Utse of re TIN5 reptrt 15 tnadp sdety to thp GhaitalAe uynpany's tt¥JTrbers. 35 a y. In acLX>rd ith Cha#er 3 of Part 16 of ihÈ Compani8sAci 2006. Our Jdilviotk has bn undwtaken so m¥Jhl stsl? to Ihtr Chairtab r¥Jftwny's mèmbe 05e matLers we are quired to stsie to thefft in an audilrt rewtand for ntlolher purpose. To the fullest exl1 permitted by w, we do rK>t accept or assune respyBJ4ty thwthan Ihe drItae c4xTrpany and chartsLle coryany 5 tnernbers as a dy. aL11 Y)tk. 1hts rewrt o[f[ the (ynKJns have forrT PaulWoos•y FCA FCCA ISonltySt8tiiiory Audltorl for8nd on b•haW¢yf Gravits AJit l knmitsd 12 AUSt 2024 Chartered Accountarts 1101 gate T9ver 2 Lem Street EI 8FA
SCHOOL OF CIVIC EDUCATION STATEMENT OF FIPW4CIAL ACTivmES INCLUOING INCOME AND EXPENDITURE ACCO(WT FOR THE YEAR ENDED 31 DECEMBER 20rJ TfAal Unreslrfcted fund$ 2Q22 Restrfcted fvjnds 2022 Total 2023 2023 Income froffl= Donat and ga¢S 3.087 1.W.017 l.l7.104 1.179,909 1.180.TJ8 Expenthtsjrfy on: Rtising furKIs Chrtab tivth¥ @XP8Ddilur 3.081 1.031.j 1.040.596 1.138,818 41,091 1.139.647 41.(YJ1 Total expeilUre 3.087 1.W.017 1.067.104 1.179,909 1,180.n6 Not IncDrnP arwj movemgnt i funds R8con¢iliath"on of fvnd8'. Fund balarKes at 1 January 2023 Fund balances at 31 DeGemb 2023 talornent L finaal ?cfvitE5 in¢des all gair¢43ThY b5se5 Wi5ed in the year thl ir¢rffie •d emperdture derive contirury aclwils. 10-
SCHOOL OF CIVIC EDUCATION BALANCE SHE AS AT 31 DECEMBUI 2023 2023 2022 Cuvrent assets Debtors Cash al bar14 and li 10 166.027 12.609 116.619 58.051 178.636 174.670 Creditor4: amowbtshlling the wilhin on• ygar 11 178,f>36 174.670 Nel cutrent assets The funds of the chanty Ihtr finan¢l ststennts apwovtd by ts Irusi*s M 30 2024 HHMLevy Trustee Coryany regislr8tiTrll ThJrtthr(19958251 IEnyL4xl atml
SCHOOL OF CIVIC EDUCATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Cash floyfrOM operntiny actltIeS Cash iabsrthd byll*neraied owalK$ 14 145.4421 52. lfflpaiTrnenl losses Net cash u¥e(l in Investing actt¥rtfjos (701 ffo) Net cash used In financlThg aCIle5 Nat IdÈtrea$èifirtreas• ¢ash arbd cash equlvalÈnts 145.4421 52.894 cash cash equivalents at beginThrvJ of y 58.051 5.157 cash and Cash equiv¥entS Ot end ofyw 12.609 s8.(1 12-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL STATEME15 FOR THE YEAR ENDED 31 DECEMBER 2023 Ac¢ount¥y polkios Charfty lrformatioii ool ofCM¢ EdltI)n tsa prNats onyany Iiftmiwj byw8rani lrwptr in arJ Was. The registered offe IS 2 Leman St-eet. Lo. E1W 9US. United Kirylom. 1.1 A¢¢ountkng ¢orNgnt The finanty¥l Stsleenis ha'ie been pryed in a¢crarKe Ihe th8riVs Mern¢raThJurn * Aricles of Incorp(Y8lion, the CryDp8nies Act 2(K, FF¢S 1O2-TTr FI[( RBP)ftry siarf8rJ •iab In Republic ot Iland. I'FRS 102-1 and the CharitEs SORP"ACcty Repjrtrq by Charitses". Slateffenl of Rewmmended Pre applicab tD cnaritses preparing thew aCcnts in %wth the FIclaI Rwrtng sta[ard apFAicable In IheVK and RepLOIK IaTrd IFRS 1021" leff&lNe l JanLHry 20191. Th8 trI 15 a PLknlir 8enefil Entity as defir by FRS 102. The fin3naal stalets are wep3red $ir3. whKh is thp fLwthntil currencyofthe dwrity. Monetary8mounls IhesefinancI slaletnen15 T[Jued lo n8aresl £. The finaro81 statenEnts h¥Je pryel the o)StcwtiQTr. M¢irEd to IfKILe the?11 offreehold prorkneS ar to mCe nvesltnent 1n finanod ItnIer atfrdirvalue The princ4pal accnunlrg polKEs adopted are set outbekyw. 1.2 Going roncem Al the tirne of aPpror¥j the finatK3al sthrne. the Itustee5 have a reasINllab expe(Xaliun that the charityhas ad8qualtr rescwrtes 10 ¢onbnuB in ow81Ksn81 exi%tence for tha forpsoeajb fulwè. Thus the knj$t Cont.n 10 ajopt Ihe going Conc8 ba5 DI accounting n preparin9 Ihe fat1 stalernents. 1.3 Charitable fund5 UnresvKtsd fwds areavwile use disuetw of the bwstses in furtherarte of they thaiiiaNe objectsves. Rest[ed fwds we Su.2clI0 specthccotKtKs by ¢knrMirs orwlixs as to h(y thpy rnay b2 used. The putPDses and u5e5 ofthe Tr3trited futNJs are setixrt in the rt0 Ih8 thanual s'at[. EThJty¥nntfvnds are ¢0 speaffico)ithY by dr$that c4pt81 rnust be maintaned by ChtY 1.4 Incom• Income is reniSed %vhen the is legalty entided to it all any pthffl3n tndM5 have been mel. the nounts be Treasurpd rehabty. rt15 thalinrAxNe il befNed. Ca5hdTrnati5 are r&xwised on rpt. Otherthakn5 re(¥wi52d i)e rjwty b8en notified ofthe donatron. unless wure ferr¥ d the awJnt. In(xx( tsx recove0 in rel8tic¥I 10 donalths receThed er &ft kn or ol co¥enant 81 itr.e irf ollhfr (kn81. LegaoÈs are rects)rNsed olherwtse rf thÈ thatity has been tK)tified of an impending di51ributi(Ni, the Dr¥Jni 1$ known. 0 retsipl is expB¢ted. Illhe knthw. lh& Wy is trFated as a 8$sel. Tumover is rneasu at Ihe fair ¥aluÈ ofthe rmts¥jÈrati reteryed ( receNaYe ar rtrpre8ents am(xJnis retswtble for g(DJ5 and swvbces wovid8d in Ihe rKTh31 CQLY5eol tiel Ofdx}Lt. VAT other sales r813180 tsxes. 13-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accourrtwy polklBs Icontinupdl 1.s expendlture Expondilure 1$ rwnisod ¢? Ihtrr¥ 158 ty¢th$itlve Iransfereconomic b6n8frt loa third party, Il Is wthable tt a trdnsfer ol ecorKThK befftS be reqred in seknu amouNof the obluaban can be meawred r4K9bly. Expendilure Is by acbty. Thè (J)sts oieath acbvty We m•Je upoftr toial ofdirettcusts and shared co818. Indudino sw)port¢osts Invoiveo iry un(tskY¥ e&yi thry. costs attitwtAe 8 801ivW 8ie 8IIOC8ted direcly 1¢ I1 aclmty. Shar¢ costs ¢In>jIe lo than xbyrfy and ?uprtht ¢osl% are n attributab to a &ryle acti%ryty ¥e aptKxlioned betrween Ise altieS on a baS usiStenI 1th u5eol iesource5. Central Stsff costs are alk)¢ated Dn ttE ba$ of S[lL 8t dtwetiffi are alktsted M the portion ofthè a¥3el's use. Liabilkies are re0)gnIs asexth as s(KJn as Ihere a lega orconstnLti¥e oblvJation (x)mnThtting the charty that exp8nditure. Il E wvbablp that a transterorLVIK benefis tsp requi in SettMent the aU1 ofth blwJacr ean me8SLYed reliably. Exdire s axwnted for an wuals basts has tEen ciqs%ified under lhatagjratP all cost rebted to Ihe cal¢wy Wlwe ¢¢ts canml be (Srfycty atthbuied to parbujlar headngs Iheyhave been lZted to th5oa bS c0Tr&5tsfi1 V4ith the use ofT)urr 1.6 Cash and cash 94ufvalpnts Cash aDY ¢ash awivalents cath in har. detwts aicall bar&s. Olher short-term lirwKI investments wth angnal maturrties ofttryee [rthsor kn. barl(overdrafts. Bar overdrafts are tIngS In current liabilthB5. 1.7 Fin4n¢ial in$truments The tharity has dected to aprAy ts pr155 of Section 11 Bayc F31 Instents. and Section 12'Other Financial Instrurllents Issues. (Sf FRS 102 to al of ittsttuffients. Financ1 instrur(nts¥e in the th8niyts th8ri1> beety)s party 10 the¢ciir8clu ovÉh)nsofthe Alstrunwl Financial a55È1sand habilite tlsei. wlh Ihe t arTKMJnts [eSented stalplTnts. when there is a legally gnfoiceable nght to sel off the tp¢ugnÉed toJnts até there 1$ * intsntiLr setUF ona nel bask% 01 realts8 ihe asset and sett Ihe Iiabity $wnueaIy. 8ask ffAan¢lal assets BaSfinancial assets. ie debt(xs (sh banths. *e inthally [rSured at SatIn pri( induding transadi costs and are StheWerrtrtried al aThKrt5ed t4)51 trE effectwe nleTest rne1h( unless ihe atrawernenliStrtua fwbaDciDg I1w5aGli(. transa0 is ryaSUrl ai tlE wpsent value ufthe rulure reTripts 81 a vD8Tkel 1818 Df iniwesi. Fin8rKial a>sd¥ LlfiEd as wthin y9ar are not arnorbsed. 14-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accourrtwy polklBs Icontinupdl Financial ¥$ss. tthe, than Ihosa Wai farvahJe [hh and axpandiiwtr. are 8s$8s$ad for inclcaiors of ImpaThenl at rewrring date. Fina1 assets are irry3r there there is obiectNe evidewe that. as a result of one orThore events that0¢rr1 afterttE inthal wecogThtion ofVE a55et. the estimaW fvture (z5h fl¢)ws have be8n afferied. If an 8sset Is IMWAW. the is me wouni and present vai ottne 8s1vral8d cash Ibws dis¢ounied altrassel"s (wigi effectre iileresi Tate. The h)ss is r8cogr¥s8d in net inwrnellexpen(bturel lor the year_ IllhErp is a decrease in ltr It111 kJ55 (wjrring after IhF iTnparm8nl ¥vas tBcognLsEd. Ihe Imp&Thent 15 revetsed. Therevers81 ssuch that Ihe CthTern Crg arroL1 e5 wl exceed whalthe carying amount WOU h8va l)8en, had lh8 inyirnwi Th)tpreMWtthn Twis. The reversal is recognwd In netIr)mellexpenditUrelf0r the year. Derecognilyon dfinanciala5sets Financial asselsare de'ewJnised Ihe 1raclu81 1$ lo the oash flows Ihe assel expr or are setiled. ur Wh the ih&lllty tr£Yhslera fiiitjtxidl dl reWdrd uf owiierstiip Iv another entty. s(xne sBJnrfwl and rewdrds of 0) are retainwl contiol oftre gsset has transf8tred lo anith8r partylhal to sel th8 assel in it5 9tity to an urrdated lh1 party. Bas1¢ ffnanclal Ilawlllles BaSn0claI liabilities. iyclLMliry credilcrfs bank an$ orc ir¥t4ily recogsed Bt tr5ctIon piec unlcss ihc arrangamenl ¢$blUie8a IMstTh. wthetp Ihe dEbl InsJutnwl ts mBasuTEd ai IhE preswl v¥ue ol Ih ture paymentsdiscount&l ata markel rate of interest. Fina IKAlrties Clasfied as payable wrthn or year are not arnotbsed. Dp.hl InslnimH)IAarp. 1hlIr rsjrr Al rAst. IKwno Ihp. PirAl¥P. inter1 rAtP. Trade credit(YS 3re otAigains lo pay f[g¢S Orsery trAI have been acqured the ordinary course of operthons supplers. Afflounts are cL3ssffied as CWTent IvItieS rf pa)Trent is due within one year or le55. If not. they artr preSend a$ nOTh4[rTht h"ablitS. Tiaè trècilots are rtoynid inftialty ai 1¢ and substquenity measured ai amJ¢ cosi elfeciive F)ier8s1 metF¥)d. Dere¢ounrfion of finnualh&bslify6$ FinanEial lthilthes are derewmsed vknen the CPrity'S cor&lual JalK)nS expYeiJrare dthdrg OrrGeld. 1.8 EmpluyEe benEfit¥ The c05t of any unused IKANlay entiuemenl in the perKxI inwhth Ihe 210Yeesser¥lcBsdre recewe Temihalbn ban8fjts are Yfm•th8ielya88n wh8n th8 (8nty d8nKffistrty ¢thTrMltt 10 terrninate rlan empknyee to provi lia110n berfits. 15-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Crttlcal accourrflng •stirns and judwerts In Ihe aptyicabon oflhe dwrity's acc(xntw wlKies. the trtee5 are required to trthj1dgts. estimate5 assumptth)ns aut the carrying arrtofa5Sets &ablths that are not realy aPpent from Otherrs. Th2 8slThate$ arKI assock41ed asswtylK)ns¥e based on histoti£a eKperierLE and other factors that are ConSered to b8 rdevgni. Aciual regJtts MaYdrf fromtheesb"rth•ts> The tiMate5 Undery aSSpt0nS are rev• on an otVMtwJ s. Revisions to accounting esknmates are remgni5ed in the Per in wFwch the e5Mate i5 [PSed th2 rev affect5 Dnly Ihat P(1. Di in the PEriod t the reVisn arKI fulure pet5 where the affe(ts tx)th cutrenlarwj firture peri(xls. Managernenl do tMslertheIe to be any rnate1k wdgefflents eSInbon and uncetsvty requirry di£closure. com• from dohion8 arwj legxitis Tolal Unrestricted Re8tricled funds fund5 To1 2023 2023 2022 2022 Grants 3.087 1.W.017 1.067.104 829 I.179,9 1.180.73B EXP1¢rg on ral¥ing fvnds R•&tri¢t•d fund5 2023 Rtrtrtsict nd5 Fundralsing and publlerty Seekin9 donations. Tr)ts k98 26.508 16-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Exp•Trdlture on charilabl•aBtivlllgs Charfiabl 8¢ilvltit$ 2023 Charltablt a¢tlvlles Dlr¢i¢osts Ac¢ommodatw& meaL cOnferee Faalibes conferen Faulibes 288.041 326 9.856 193.130 71.282 209.232 69.085 10245 11621 23.684 36.135 484,949 16.314 239.fA)8 36.P 136.&58 42.691 7.ffa2 49.( 26.073 33.414 Expert FeE & Trav InierFrder & tran31 fee Prog¢1 c<K6viNts Web Project Pnnling Matenal Putdishing Pr(4ecl asSiskn1 PhW & Y23,637 1.072.941 Shar• of support and go¥eman¢• tosts Sur4Xrt GovwnarK 91.327 25.632 46.27fj 20.430 1.940.596 1,139.647 Anatysis by ltsnd Unrestrthd fwds Restrthd 3.087 1.W7.509 1.138.818 I.D40.5 1.139.617 SuppNt ¢ost$ alal8 to •*vStl•s 2023 2022 Depration OffKe. and FwwtKX C0515 Tdephone Travd Bank charge5 Reni Sundtie5 70 65.815 6270 2.742 8.688 6252 25.832 12.591 10.516 14.493 20.430 116,959 66.706 Anatysed between.. Chantsbk actsvioes 116.959 66.706 17-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support GOSt5 allocat to athllles Icontinupdl 2023 2V22 Governan¢s ¢osts ¢omprls: Auditors rernl¥Erat 25.632 20,0 25,632 20.430 Trustres None of the tfUSte8s I any rw$$ cowl8d ilh Ihem> recewed rwThJnw81ion or t6nefrts the charity during lh8 y88F. The average rnonlNy wmber ofeTryk>ffes duriry Ihe year Yas.. 2023 Nntsr Numbgv Tal Taxatlon The tharity is exetryA from kxation on its aGb¥ibe5 beLzuse dl its (xe aplfur charitable pwwses. 1D DebtrKs 2023 2022 Amounts falllng duo Wbthln yw. Oiherdebtors FIp8ymamts and a¢¢rtd ir( 128.313 37.714 107.019 166,027 118.619 otherdebtus grants rewv of£128.31312022'. £107.0191. 11 CreditOf5'. amounts tallIngthWithin one year 2023 2022 Acuuals and Ir 178.636 174,670 12 R•tiroment bon•fit s¢h•m•¥ Tre ¢hanty op8ral85 ¥ d8[d r*nsiw tsc fv 811 qualthfftJ 8nWoyees. The 8$98b¢fth& held 5eparalety frorn of the an ld8ndefy admlS1[Ed fwd. 18-
SCHOOL OF CIVIC EDUCATION NOTE5 TO THE FINANCIAL sTATEmEPs ICOPlllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 13 R•lat4d party transactians There were m di%ck)5atAe rekled party tra151 durn9 the P022. ]ne1. 14 Cash genevated from opqratiLW 2023 2022 Deficit forthe year Adstrnents for.. Depreoabon iryairwt of law*Ae fiwl 85sds 70 Movem2nls in vwjtlung P1.. Ilncwsel in detkors ITrease in creditors 149.4081 3,966 11.0411 S3.85 Cash lab50rt>ed bYygerJted frorn opevation5 145.4421 52. 15 Analy4$ of changfys In not fund5 The chanly had Th) mawial debt the year. 19-
This document was delivered using electronic communications and authenticated in accordance with ihe registrar's mles relating to electronic fomi, authenticatior and manner of delivery under sectioi) 1072 of the Companies Act ?006.