Company number: 10685375 Charity number: 1177022
ACADEMY OF PROFESSIONAL DIALOGUE (A Company Limited by Guarantee) TRUSTEES REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2021
| C O N T E N T S | Page |
|---|---|
| REPORT OF THE TRUSTEES | 1 - 4 |
| INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES | 5 |
| STATEMENT OF FINANCIAL ACTIVITIES | 6 |
| BALANCE SHEET | 7 |
| NOTES TO THE FINANCIAL STATEMENTS | 8 - 14 |
ACADEMY OF PROGESSIONAL DIALOGUE
REPORT OF THE TRUSTEES For the year ended 31 March 2021
The Trustees present their report and the financial statements for the year ended 31 March 2021. The Trustees, who are also directors for the purposes of company law and who have served during the year and up to the date of this report, are set below.
1 LEGAL AND ADMINISTRATIVE INFORMATION
Academy of Professional Dialogue was incorporated on 22 March 2017. The Charity is a Company Limited by Guarantee and is registered with the Charities Commission.
Accountants
Registered Office
Hazlewoods LLP The Firs Staverton Court The Square Staverton Chipping Campden Cheltenham Gloucestershire GL51 0UX GL55 6AL
Bankers
NatWest Bank plc 31 Rother Street Stratford-upon-Avon Warwickshire CV37 6ZS
2 GOVERNANCE AND MANAGEMENT
Governing document
The Charity’s governing document is the Charity Commission’s model Memorandum & Articles of Association.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Trustees
The trustees serving during the year and since the year end were as follows:
Mr P Garrett Mr L Almqvist Ms J Ball Mr R Sarly Mr T Nevalainen Dr M Seneschall
Company Secretary
Mr P Garrett
The procedures for the appointment and removal of trustees are set out in the charity’s Articles of Association.
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ACADEMY OF PROFESSIONAL DIALOGUE
REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2021
2 GOVERNANCE AND MANAGEMENT (Continued)
Organisational structure
The charity’s affairs are managed by a Board of Trustees with appropriate professional and business backgrounds from the UK, Sweden, USA and Finland. Day-to-day responsibility for the operation of the charity is delegated to Peter Garrett and Jane Ball who are resident in the UK.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have implemented and maintained an active risk register.
3 PRINCIPAL ACTIVITY AND OBJECTIVES
Objectives and aims
The objectives of the charity are for the public benefit and advancement of education including by promotion and providing education and training in professional dialogue and undertaking and publishing the useful results of studies and research work in professional dialogue and related subjects.
4 REVIEW OF ACTIVITIES
Chairman’s report
This has been another calendar year of steady progress for the Academy. Our membership has expanded in scope and is stable in numbers, the annual conferences have a wider reach and are recognised for providing continuing professional development, our publications add weight to the international literature on Professional Dialogue, our Professional Standards and Accreditation Board (PSAB) has completed a further consultation and based on that work we have launched our accredited educational programme and certified introductory courses. The finances have been managed prudently and we have adequate reserves for our current level of activities.
My thanks go to Lars-Åke Almqvist (Sweden), Timo Nevalainen (Finland), Jane Ball (UK) and Mark Seneschall (UK) who continue to serve with me as Trustees on the Board of the nonprofit charity. Robert Sarly has departed to be replaced by Nancy Dixon as the new President of the US Academy. The Trustees are responsible for setting the direction and realising the purpose of the Academy and ensuring the Academy and its finances are handled in a professional way. One third of the Trustees retire by rotation at each Annual General Meeting, with the option of standing for re-election by the Voting Members. Our Voting Members provide a wide representation of interests from Europe, Africa, North and South America. The administration of the Academy continues to be managed in competent and friendly manner by Bobby Frazier.
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ACADEMY OF PROFESSIONAL DIALOGUE
REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2021
The Professional Standards and Accreditation Board (PSAB) is a standing committee appointed by the Trustees to determine the accreditation of individual members, organizational members and educational courses and programmes. It is also responsible for determining the Professional Standards of those who represent the Academy. The first 18month consultation defined the accreditation standards for individual members at the first level (Bringing Dialogue into the Room) resulting in the First Generation of Accredited Professional Dialogue Practitioners Programme. The second 15-month consultation was completed in September and determined criteria for organizational members, resulting in the recognition of Virginia Department of Corrections as a Dialogic Organization. The third consultation will begin early in 2021 to determine the accreditation criteria for individual members at the second level (Dialogic Intervention).
The Academy’s public educational programme was launched on the third day of the Academy’s October Conference, in anticipation of the Accredited Professional Dialogue Practitioners who will graduate form the First Generation of Accredited Professional Dialogue Practitioners Programme at the end of the year. The Academy aims to build a community of competent and confident Professional Dialogue Practitioners who can make Professional Dialogue available to society through educational courses, programmes and consultancy work. The Next Generation programme starts in late February 2022.
Our international conference is in October each year, and in 2020 and 2021 TWND! 3 and TWND! 4 were held in the Academy’s purpose-built online conference centre, enabling a wider international participation. Numbers increased from 500 last year to 675 this year and the enhanced functions of the Academy’s Conference Centre managed this number comfortably. It was a highly participatory event with over 120 facilitators or presenters in the 20 hours of online sessions. Our investment in our website and online platform is giving us an increasingly visible international profile and that is attracting enquiries and new participants. The theme for the 2021 conference TWND! 4 was ‘Putting Dialogue to Work’. We explored this theme, and the levels of recognition of a Dialogic Organization, through the first-hand experiences of our first Dialogic Organization, the Virginia Department of Corrections. Their impressive video is now in the Members’ Area of the Website. In a touching ceremony, David Kantor was posthumously made our second Honorary Member (joining David Bohm), an award received on his behalf by his wife Meredith.
The US Academy of Professional Dialogue has five Directors, namely Nancy Dixon (President), Whitney Barton (Vice President), David Robinson (Treasurer), Robert Corman (Secretary) and myself (International). Beyond the USA, our Membership continues to widen, with new representation as far afield as Sierra Leone, Iran and China. We are becoming a truly international organization.
Dialogue Publications released two new books on the first day of the Oct’21 conference: ‘A New Kind of Dialogue’ by Peter Garrett and TWND! 3: Shaping the Profession. Both books are on sale as e-books on the Academy website, as well as through commercial booksellers. Apart from the books by Marie-Eve Marchand and Peter Garrett, we have now published 43 Working Papers on Professional Dialogue in a set of three books: TWND! 1: Gathering the Field, TWND! 2 Setting the Bearings and TWND! 3 Shaping the Profession. Dialogue Publications is the substantial leader in this niche market of contemporary literature on Dialogue.
In many ways the foundations are being well laid for something of a different order to emerge within the Academy. We all acknowledge that Professional Dialogue is needed in society, and taking what we know into the world is our current challenge.
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ACADEMY OF PROFESSIONAL DIALOGUE REPORT OF THE TRUSTEES l¢ont1ftuI For the year •nded 31 2021 RESERVES POLICY The ch8rity rgquire5 a r•sem lo Ihree m(xths' casts lo be fflaintainthy. STAFF NUMBERS The 8¥wagg rKwnb8r cl persm •mpW by Ihe dwity Lluring tho year wa5 512020- 41. STATEMENT OF TRUSTEES. RESPONSI8ILmES Cornpany rgwires the Twst••s to kwep8 financial slalemnts ftr e8ch finanaal ye8r, a tru8 and lair viow of Ihe stst¢ ol affaws of ts Chaiity and of tho surplus or deficit ol thè Charity for thai year. In weparing these financffjl $lal8rnents. the Trusiees aro roquir8d S•leei surtabl• 8CCAyJnb"r4 aThJ then 8p(ty trn 8%nty'. Ob5erv• m•tP#)d$ 8rl Ihe Chwrtjes SORP IAcaMJnllnq and RepMh)9 ty Chanties- Slalernenl ol Recomm&¥Jed Pr8ctic81. • Make judgements and 8mOteS that are r8asonabKI wwknl,. and . Proparo th& finanu statements on thè w"r4J basr6. unlws tt inapproprilto to s¥esLtme that the Chwity win (In6 kn operation. Trv5tee5 have over4N Ih81 the ¢panY ha8 an 8¢4Yoprl•t• System of controls. fan031 otheThvsw. They ore akn r8sponsiNe for kaeping proper ccountiThJ records. whth ose wlh reasOrWb acr0¢Y at 8ny lirne, the financial posrtw)n ol the ccwnpany and enable theffl to ensure that lh8 financial $tements ¢omEty with th8 C¢mpanw Act 2006. They we also re&F5th lor saleguarding Ihe &$ts of the cornp8ny an# hence f¢r the tallr4J ii•ps Iw lh& aThJ da18cc olfraud and olhar irreguJaiTti*s. INDEPENDENT EXAMINERS SIAALL COMPANY EXEMPTION Thi% fepyt ha5 wepared in ac£c¥dart• with Spec provtskjrts fc¥ small cornpafiigl Part 15 of the Compar¥e5 Act 2CKfj. MrP
ACADEMY OF PROFESSIONAL DIALOGUE
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS For the year ended 31 March 2021
I report to the Charity trustees on my examination of the financial statements of Academy of Professional Dialogue for the year ended 31 March 2021, which comprise the statement of financial activities, the balance sheet and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out therein.
Respective responsibilities of Trustees and Examiner
As the Charity’s Trustees of the Company (who are also the Directors of the company for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the financial statements of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity’s financial statements as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).
Independent Examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the financial statements do not accord with such records; or
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the financial statements do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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the financial statements have not been prepared in accordance with the methods and principles of the Charities SORP (FRS102).
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.
S LAWRENCE FCA DChA HAZLEWOODS LLP
Staverton, Cheltenham
Chartered Accountants and Registered Auditors
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ACADEMY OF PROFESSIONAL DIALOGUE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2021
| Unrestricted Restricted Total Funds Funds 2021 Notes £ £ £ INCOME AND EXPENDITURE Incoming Resources Donations and legacies 2 - - - Charitable activities 3 90,708 9,750 100,458 _ _ _ TOTAL INCOMING RESOURCES 90,708 9,750 100,458 Resources Expended Charitable activities 4 39,290 26,105 65,395 _ _ _ TOTAL RESOURCES EXPENDED 39,290 26,105 65,395 Net incoming/(outgoing) resources 51,418 (16,355) 35,063 Transfer between funds (590) 590 - _ _ _ Net movement in funds 50,828 (15,765) 35,063 ACCUMULATED FUND CARRIED FORWARD AT BEGINNING OF YEAR 5,151 63,293 68,444 _ _ _ ACCUMULATED FUND CARRIED FORWARD AT END OF YEAR £ 55,979 £ 47,528 £ 103,507 |
Total 2020 £ 56,625 46,709 _ 103,334 51,391 _ 51,391 51,943 - _ 51,943 16,501 _ £ 68,444 |
|---|---|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All the above amounts relate to continuing activities. None of the company’s activities were acquired or discontinued during this financial year.
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ACADEMY OF PROFESSIONAL OIALOGUE BALANCE SHEET As It J1 March 2021 Cofflpany number. 10685375 Unrnstrfded RMtrlct•d Funds Funds Total 2021 Total 2020 CURRENT ASSETS Prep8yments Cash at bank ar¥J haTrJ 4,518 53.851 4,518 101.379 47.528 CREDITORS du• vrithln on• y I2.) I2.3) 11.1401 NEf CURREpif ASSETSI ILIABILITIESI 55.979 47.528 103.507 TOTAL ASSEfs LESS CURRENT LIA8ILITIES $5,979 47.528 103.X17 NET ASSErs £ 55.979 £ 47.528 £ 103,507 £ 68.444 RepRESENTEO BY.. rnuL3t8d bJnd £ 55.979 £ 47.528 £ 103.9)7 £ 68,444 TNst••' Sttsm•nts rnqulr•d by S•¢tlon 475 (al Fcrf year to 31 M8r¢h 2020. Ihe cwipony was entstknd to oxomptioti ftDm a1 under Ibl The members h0v• reqUIj Ihg to an autht in xc¢dan Sxtion 476 ofthe clynpa kt 26. Icl thety re¥%S1ty1CCt¥1W wilh the rwulrements oftho These acwnts have prepamd •i ac£udAnc• Twllh thè at¥4kabk* to eL¥np8nl8S 8Utlect lo the SMBI compan$ rogime. aThJ behaf by:
NOTES TO THE FINANCIAL STATEMENTS As at 31 March 2021
ACADEMY OF PROFESSIONAL DIALOGUE
1 ACCOUNTING POLICIES
Basis of preparation and assessment of going concern
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The presentational currency of the accounts is UK £, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these accounts are rounded to the nearest £.
Academy of Professional Dialogue meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The trustees consider that there are no material uncertainties about the company’s ability to continue as a going concern.
Reconciliation with previous Generally Accepted Accounting Practice
In preparing the financial statements, the Trustees have considered whether in applying the accounting policies required by FRS102 and the Charities SORP FRS102 the restatement of comparative items was required and have concluded that no restatements were required.
Cash Flow
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a cash flow statement because it is a small Charity.
Incoming Resources
Donations, gifts and legacies represent amounts received during the year, together with any associated tax refund. Gifts in kind for use by the charity are recognised as incoming resources when receivable at a reasonable estimate of their value. Assets given for distribution are only recognised when distributed.
Grants receivable for specific purposes are credited to the statement of financial activities in the year to which they relate as soon as conditions for receipt have been met. Unspent balances are carried forward to subsequent years within restricted funds.
Grants for immediate financial support or received against costs previously incurred are recognised immediately in the Statement of Financial Activities. Voluntary income is shown gross before deduction of fund-raising expenditure.
Resources Expended
All expenditure is accounted for under the accruals concept. The irrecoverable element of Value Added Tax is included within the item of expense to which it relates.
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NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
ACADEMY OF PROFESSIONAL DIALOGUE
1 ACCOUNTING POLICIES (Continued)
Funds
General unrestricted funds comprise accumulated surpluses and deficits on general activities. They are available for use at the discretion of the trustees in furtherance of the company’s objectives. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There is a single restricted fund, which is restricted for use in the Criminal Justice sector.
Taxation
The Charity’s activities fall within the exemptions afforded by the provision of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these financial statements. The company is not registered for VAT.
Going concern
The Trustees have reviewed the finances and believe they have adequate reserves for the current level of activities. On this basis, it will be able to continue as a going concern for at least the next twelve months and they have therefore prepared the financial statements on the going concern basis.
2 DONATIONS AND LEGACIES
| Unrestricted Restricted Funds Funds £ £ Donations and Legacies Donations - - Other income Restricted income - - _ _ Total voluntary income £ - £ - |
Total Total 2021 2020 £ £ - 4,038 - 52,587 _ _ £ - £ 56,625 |
|---|---|
Of the income received of £nil in 2021 (2020: £56,625), £nil (2020: £4,038) was unrestricted funds and £nil (2020: £52,587) was restricted funds.
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ACADEMY OF PROFESSIONAL DIALOGUE
NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
3 INCOME FROM CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | |
| Membership fees | 10,922 | 1,250 | 12,172 | 6,883 |
| Conference fees | 70,063 | - | 70,063 | 39,826 |
| Education programmes | 9,723 | 8,500 | 18,223 | - |
| _ | _ | _ | ||
| £ 90,708 |
£ 9,750 |
£ 100,458 |
£ 46,709 |
Of the income received of £100,458 in 2021 (2020: £46,709), £90,708 (2020: £44,007) was unrestricted funds and £9,750 (2020: £2,702) was restricted funds.
4 CHARITABLE ACTIVITIES
| Unrestricted Restricted Funds Funds £ £ Legal and professional fees 2,474 1,628 Website development and computer costs 15,429 37 Accountancy 1,140 - Bank charges 862 - Printing and stationery 266 - Administration services 800 - Conference expenses 505 940 Consultancy fees 16,973 - Education programmes development cost 841 23,500 _ £ 39,290 £ 26,105 |
Total Total 2021 2020 £ £ 4,102 4,955 15,466 2,282 1,140 1,140 862 943 266 - 800 13,000 1,445 29,071 16,973 - 24,341 - _ _ £ 65,395 £ 51,391 |
|---|---|
Of the expenditure of £65,395 in 2021 (2020: £51,391), £39,290 (2020: £49,395) was unrestricted funds and £26,105 (2020: £1,996) was restricted funds.
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ACADEMY OF PROFESSIONAL DIALOGUE
NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
5 TAXATION
The company does not trade for profit therefore no corporation tax liability arises on its results.
6 CREDITORS DUE IN LESS THAN ONE YEAR
| Accruals Deferred income |
2021 £ 1,140 1,250 _ £ 2,390 |
2020 £ 1,140 - _ £ 1,140 |
|---|---|---|
7 COMPANY LIMITED BY GUARANTEE
Academy of Professional Dialogue is a company limited by guarantee and accordingly does not have a share capital.
8 TRUSTEES’ EXPENSES
During the period, £200 (2020 - £13,000) in relation administration fees was paid to Dialogue Associates Limited, a company controlled by Mr P Garrett and Ms J Ball (trustees).
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ACADEMY OF PROFESSIONAL DIALOGUE
NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
10 ANALYSIS OF NET ASSETS BETWEEN FUNDING
| Unrestricted | Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | |||||
| £ | £ | £ | |||||
| Fund balances at 31 March 2021 | 55,979 | 47,528 | 103,507 | ||||
| as presented by: | |||||||
| Current assets | 58,369 | 47,528 | 105,897 | ||||
| Current liabilities | (2,390) | - |
(2,390) | ||||
| _ | _ | _ | |||||
| £ 55,979 |
£ 47,528 |
£103,507 |
|||||
| 11 | ANALYSIS OF UNRESTRICTED FUND MOVEMENTS | ||||||
| At | Transfer | At | |||||
| 1 April | from | 31 March | |||||
| 2020 | Income | Expenditure | Restricted | 2021 | |||
| £ | £ | £ | £ | £ | |||
| General Fund | 5,151 | 90,708 | (39,290) | (590) | 55,979 | ||
| _ | ______ | _ | _ | _ | |||
| £ 5,151 |
£ 90,708 |
£ (39,290) |
£ (590) |
£ 55,979 |
|||
| Comparative information | |||||||
| At | Transfer | At | |||||
| 1 April | from | 31 March | |||||
| 2019 | Income | Expenditure | Restricted | 2020 | |||
| £ | £ | £ | £ | £ | |||
| General Fund | 6,501 | 48,045 | (49,395) | - | 5,151 | ||
| _ | ______ | _ | _ | _ | |||
| £ |
6,501 |
£ 48,045 |
£ (49,395) |
£- |
£ 5,151 |
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ACADEMY OF PROFESSIONAL DIALOGUE
NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
12 ANALYSIS OF RESTRICTED FUND MOVEMENTS
Fund 1 Criminal Justice Sector Fund 2 1stGeneration Fund 3 US Academy Fund 4 South African Academy Fund 1 Criminal Justice Sector Fund 2 1stGeneration Fund 3 US Academy Fund 4 South African Academy |
At 1 April 2020 £ 8,004 53,587 321 1,381 _ £ 63,293 At 1 April 2019 £ 10,000 - - - _ £ 10,000 |
Transfer At from 31 March Income Expenditure Unrestricted 2021 £ £ £ £ - (8,537) 533 - 8,500 (15,000) - 47,087 1,250 (1,628) 57 - - (940) - 441 __ _ _ _ £ 9,750 £ (26,105) £ 590 £ 47,528 Transfer At from 31 March Income Expenditure Unrestricted 2020 £ £ £ £ - (1,996) - 8,004 53,587 - - 53,587 321 - - 321 1,381 - - 1,381 _ _ _ ____ £ 55,289 £ (1,996) £- £ 63,293 |
|---|---|---|
Purpose of restricted funds
Fund 1
Donated by the Trustees of Prison Dialogue to promote the use of Professional Dialogue in the criminal justice sector.
Fund 2
To establish an educational programme curriculum for accredited Professional Dialogue Practitioners, and to provide bursaries to subsidise programme fees for those from low-income sectors or countries.
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ACADEMY OF PROFESSIONAL DIALOGUE
NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2021
12 ANALYSIS OF RESTRICTED FUND MOVEMENTS (CONTINUED)
Fund 3
50% of membership fees paid by members from the US is ring-fenced for transfer to the US Academy of Professional Dialogue.
Fund 4
Income generated through activities in south Africa to support the development of Professional Dialogue in South Africa.
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