**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 2022**
|**C O N T E N T S**|**Page**|
|---|---|
|REPORT OF THE TRUSTEES|1 - 5|
|INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES|6|
|STATEMENT OF FINANCIAL ACTIVITIES|7|
|BALANCE SHEET|8|
|NOTES TO THE FINANCIAL STATEMENTS|9 - 15|
**REPORT OF THE TRUSTEES For the year ended 31 March 2022**
## **ACADEMY OF PROGESSIONAL DIALOGUE**
The Trustees present their report and the financial statements for the year ended 31 March 2022. 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 Ms N Dixon (appointed 20 January 2022) Mr M Elam (appointed 6 July 2022) Mr T Kottner (appointed 23 June 2022) Mr T Nevalainen (resigned 28 January 2022) Mr R Sarly (resigned 3 August 2021) Dr M Seneschall (resigned 19 March 2022)
## **Company Secretary**
Mr P Garrett
1
**REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2022**
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **2 GOVERNANCE AND MANAGEMENT (Continued)**
The procedures for the appointment and removal of trustees are set out in the charity’s Articles of Association.
## **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**
The Academy’s purpose as a non-profit educational charity is to make Professional Dialogue available for the benefit of the public and society. To achieve this, the Academy is working to ensure that practitioners are recognised as professional people, and this has progressed well during the past year. We now have 15 Accredited Professional Dialogue Practitioners who are confident and competent to deliver the Academy’s educational courses. Our annual _**The World Needs Dialogue!**_ conferences continue to attract people from many countries, and the resulting publications are providing generous evidence of Dialogue making a material difference in many areas of endeavour. The sequence of the conference and publication themes graphically chart our journey, from _Gathering the Field_ (2018), _Setting the Bearings_ (2019), _Shaping the Profession_ (2020), _Putting Dialogue to Work_ (2021) and the innovative upcoming _Dialogue as Story_ (2022).
## **Governance**
The Trustees are the executive officers of the charity. It is their responsibility to set the direction of the organisation, to realise its purpose, and to ensure this is done in a legally and financially responsible way. They meet monthly, and to ensure transparency the records of all their meetings are posted in the Members’ Website. The current Trustees are Peter Garrett
2
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2022**
(Chair, UK), Lars-Åke Almqvist (Sweden), Jane Ball (UK), Thomas Kottner (Argentina), Nancy Dixon and Marcus Elam (USA). Our thanks for their substantial contribution over previous years go to Timo Nevalainen (Finland) and Mark Seneschall (UK) both of whom retired late last year. We have 20 Voting Members appointed by the Board of Trustees to act as the shareholders of the charity. They are encouraged to support the charity to realise its purpose, and they have a vote at the Academy’s General Meetings.
## **Administration**
This year Mark Seneschall was appointed Operations Director, a newly created part-time role. He has been very effective in ensuring our governance processes and decisions are well documented, without which the charity cannot grow in scope and stature. Mark, Jane and Lars are responsible for the Finance Board that provides budgetary guidance to the Board of Trustees, and Mark manages the Academy’s day-to-day remittances. He provides direction for Bobby Frazier (Members and Marketing), and to other part-time team members this year of Bethany Smith (Administration), Helena Wagener (Dialogue Publications Editor) and Natalia Sobrino-Saeb (Conference). Despite her desire to step back, and being unpaid as a Trustee, Jane Ball has been a tireless contributor to the administration and overall progress of the Academy. She is very much appreciated for all her work.
## **Professional Standards and Accreditation Board (PSAB)**
The PSAB is a standing committee appointed by the Trustees to determine a) the accreditation of individual and organizational members, b) the recognition of educational courses and programmes, and c) the Professional Standards of those who represent the Academy. The PSAB’s first 18-month consultation defined the accreditation criteria for Professional Dialogue Practitioners at the first focus of _Bringing Dialogue into the Room,_ whilst the second related to organizational accreditation. The third consultation began early in 2022 to define the criteria for the second focus of _Dialogic Intervention_ . This consultation is currently being led by Peter Garrett, Jim Tebbe, Bill Isaacs, Jane Ball and Lars-Åke Almqvist and is expected to continue throughout 2023.
## **Educational Programme**
The PSAB’s consultation on criteria for _Bringing Dialogue into the Room_ resulted in the Academy’s five-month accredited programme called _A Different Way of Working_ (formerly called the Next Generation) _._ Despite some teething problems with the first cohort, the second programme in 2022 was robust and effective. We now have 15 Accredited Professional Dialogue Practitioners (APDPs) who make up the lively APDP Community. The third programme starts in February 2023. These APDPs are recognised as confident and competent to deliver the Academy’s certificated educational courses, and indeed the _Dialogic Engagement_ course has already been run 10 times in the past year with APDP co-facilitators from the UK, South Africa and Iran. _Dialogic Decision-making_ and _Working Dialogue_ are further certificated courses ready for use by the APDPs.
## **Annual Conference:** _**The World Needs Dialogue!**_
I reported on the Academy’s fourth conference at the last AGM, and as I write the fifth conference has yet to convene. As previously, people have registered from all over the world, and this year for the first time we have participants from Taiwan, Nigeria and Australia. The
3
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2022**
conference will be held online, with the theme _Dialogue as Story_ . This is an enquiry into the sense-making process that leads to fragmentation in human consciousness and is a highly innovative and participatory approach.
## **Dialogue Publications**
Each year Dialogue Publications publishes material derived from the previous annual conference. The fourth such volume will be launched on the first day of the upcoming 2022 conference. The two main purposes are to a) make accounts of Professional Dialogue work available to an international audience, and b) recognise and raise the profile of those undertaking good professional work.
Remarkably, this year’s volume includes case studies of over 40 practitioner/authors who have never previously been published. Huge thanks go to Cliff Penwell who, after four years, hands over his role as editor to Helena Wagener. Dialogue Publications would not be what it is without Cliff’s pro bono contribution. Other Dialogue Publications titles are _The Spirit of Dialogue in a Digital Age_ by Marie- Eve Marchand, and _A New Kind of Dialogue_ by Peter Garrett which was recently reviewed as follows: ‘It becomes abundantly clear that dialogue is a creative, courageous and sensitive way of addressing our collective challenges. The book is a rich, radical, visionary and immensely practical contribution that illustrates the potential of dialogue to transform systems, organisations and society in a dynamic and generative fashion.
We close the year satisfied that despite limited resources we are proceeding firmly, steadily and with clear purpose.
## **Peter Garrett**
## **Chair of the Board of Trustees October 2022**
## **5 RESERVES POLICY**
The charity requires a reserve equal to three months’ running costs to be maintained.
## **6 STAFF NUMBERS**
The average number of persons employed by the charity during the year was 5 (2021 – 5).
4
**ACADEMY OF PROFESSIONAL DIALOGUE**
**REPORT OF THE TRUSTEES (continued) For the year ended 31 March 2022**
## **7 STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that year. In preparing these financial statements, the Trustees are required to:-
- Select suitable accounting policies and then apply them consistently;
- Observe methods and principles in the Charities SORP (Accounting and Reporting by
- Charities – Statement of Recommended Practice),
- Make judgements and estimates that are reasonable and prudent; and
- Prepare the financial statements on the going concern basis, unless it is inappropriate to
- presume that the Charity will continue in operation.
The Trustees have overall responsibility for ensuring that the company has an appropriate system of controls, financial and otherwise. They are also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for the taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **8 INDEPENDENT EXAMINERS**
The Trustees recommend that Hazlewoods LLP remain in office until further notice.
## **9 SMALL COMPANY EXEMPTION**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
By order of the Trustees
Mr P Garrett
5
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS For the year ended 31 March 2022**
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
- the financial statements do not accord with such records; or
- 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
- 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**
6
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2022**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**2022**|**2021**|
||**Notes**|
**£**|**£**|**£**|**£**|
|**INCOME AND EXPENDITURE**||||||
|**Incoming Resources**||||||
|Charitable activities|**2**|127,466|1,733|129,199|100,458|
|**TOTAL INCOMING RESOURCES**||127,466|1,733|129,199|100,458|
|**Resources Expended**||||||
|Charitable activities|**3**|82,765|33,102|115,867|65,395|
|**TOTAL RESOURCES EXPENDED**||82,765|33,102|115,867|65,395|
|Net incoming/(outgoing) resources||44,701|(31,369)|13,332|35,063|
|Transfer between funds||-|-|-|-|
|Net movement in funds||44,701|(31,369)|13,332|35,063|
|**ACCUMULATED FUND BROUGHT**||||||
|**FORWARD AT BEGINNING OF YEAR**||55,979|47,528|103,507|68,444|
|**ACCUMULATED FUND CARRIED**||||||
|**FORWARD AT END OF YEAR**||£ 100,680|£ 16,159|£ 116,839|£ 103,507|
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.
7
**Company number: 10685375**
## **ACADEMY OF PROFESSIONAL DIALOGUE**
**BALANCE SHEET As at 31 March 2022**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**2022**|**2021**|
||**Notes**|
**£**|**£**|**£**|**£**|
|**CURRENT ASSETS**||||||
|Prepayments||4,518|-|4,518|4,518|
|Cash at bank and in hand||98,404|16,159|114,563|101,379|
|**CREDITORS**||||||
|**due within one year**|**5**|(2,242)|-|(2,242)|(2,390)|
|**NET CURRENT ASSETS**||100,680|16,159|116,839|103,507|
|**TOTAL ASSETS LESS**||||||
|**CURRENT LIABILITIES**||100,680|16,159|116,839|103,507|
|**NET ASSETS**||£ 100,680|£16,159|£ 116,839|£ 103,507|
|**REPRESENTED BY:**||||||
|Accumulated fund||£ 100,680|£ 16,519|£ 116,839|£ 103,507|
## **Trustees’ Statements required by Section 475**
In approving these financial statements as Trustees of the company, the Trustees hereby confirm:-
- (a) For the year to 31 March 2022, the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies;
- (b) The members have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006.
- (c) The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Trustees and authorised for issue on ....................... and signed on its behalf by:
Mr P Garrett
8
**ACADEMY OF PROFESSIONAL DIALOGUE**
**NOTES TO THE FINANCIAL STATEMENTS As at 31 March 2022**
## **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 financial statements 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 financial statements is UK £, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements 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.
9
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **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.
11
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **ACADEMY OF PROFESSIONAL DIALOGUE**
## **2 INCOME FROM CHARITABLE ACTIVITIES**
|Membership fees
Conference fees
Education programmes|**Unrestricted Restricted**
**Total**
**Total**
**Funds**
**£**
**Funds**
**£**
**2022**
**£**
**2021**
**£**
9,644
1,733
11,377
13,269
87,861
-
87,861
68,966
29,961
-
29,961
18,223|
|---|---|
||£ 127,466
£ 1,733
£ 129,199
£ 100,458|
Of the income received of £129,199 in 2022 (2021: £100,458), £127,466 (2021: £90,708) was unrestricted funds and £1,733 (2021: £9,750) was restricted funds.
## **3 CHARITABLE ACTIVITIES**
|**Unrestricted Restricted**
**Total**
**Funds**
**£**
**Funds**
**£**
**2022**
**£**
Legal and professional fees
6,697
1,015
7,712
Website development and computer costs
10,898
-
10,898
Accountancy
1,200
-
1,200
Bank charges
615
-
615
Printing and stationery
467
-
467
Administration services
-
-
-
Conference expenses
34,616
-
34,616
Consultancy fees
28,052
-
28,052
Education programmes development cost
220
32,087
32,307
£ 82,765
£ 33,102
£ 115,867|**Total**
**2021**
**£**
4,102
15,466
1,140
862
266
800
1,445
16,973
24,341|
|---|---|
||£ 65,395|
Of the expenditure of £115,867 in 2022 (2021: £65,395), £82,765 (2021: £39,290) was unrestricted funds and £33,102 (2021: £26,105) was restricted funds.
**ACADEMY OF PROFESSIONAL DIALOGUE**
11
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **4 TAXATION**
The company does not trade for profit therefore no corporation tax liability arises on its results.
## **5 CREDITORS DUE IN LESS THAN ONE YEAR**
|Accruals
Deferred income|**2022**
**£**
1,200
1,042
£ 2,242
|**2021**
**£**
1,140
1,250
£ 2,390
_|
|---|---|---|
## **6 COMPANY LIMITED BY GUARANTEE**
Academy of Professional Dialogue is a company limited by guarantee and accordingly does not have a share capital.
## **7 TRUSTEES’ EXPENSES**
During the period, £nil (2021 - £200) in relation administration fees was paid to Dialogue Associates Limited, a company controlled by Mr P Garrett and Ms J Ball (trustees).
During the period £56,317 (2001 - £nil) in relation to education programme development costs and arranging the annual conference was paid to Dialogue Associates Limited, a company controlled by Mr P Garrett and Ms J Ball (trustees). These payments were subject to the charity’s related party payments process and approved by the Board of Trustees.
12
## **ACADEMY OF PROFESSIONAL DIALOGUE**
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **8 ANALYSIS OF NET ASSETS BETWEEN FUNDING**
||||||**Unrestricted**|**Unrestricted**|**Unrestricted**|**Restricted**||**Total**|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||**Funds**||**Funds**||**Funds**|
||||||||**£**|**£**||**£**|
||Fund balances at 31|March|2022|||100,680||16,159|116,839||
||as represented by:||||||||||
||Current assets|||||102,922||16,159|119,081||
||Current liabilities|||||(2,242)||
-||(2,242)|
||||||£ 100,680|||£ 16,159|£116,839||
|**9**|**ANALYSIS OF UNRESTRICTED FUND MOVEMENTS**||||||||||
||||**At**|||||**Transfer**||**At**|
||||**1 April**|||||**from**|**31 March**||
||||**2021**|**Income **|**Expenditure**||**Restricted**|||**2022**|
||||**£**|**£**||**£**||**£**||**£**|
||General Fund||55,979|127,466|(82,765)|||-||100,680|
|||||||||||
_|
||||£ 55,979 £ 127,466||£ (82,765)|||£ -|£ 100,680||
||**Comparative information**||||||||||
||||**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|
15
## **ACADEMY OF PROFESSIONAL DIALOGUE**
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **10 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||8,004
53,587
321
1,381
£ 63,293
**At**
**1 April**
**2021**
**£**
-
47,087
-
441
£ 47,528
**At**
**1 April**
**2020**
**£**||-
(8,537)
533
-
8,500
(15,000)
-
47,087
1,250
(1,628)
57
-
-
(940)
-
441
_
_
£ 9,750
£ (26,105)
£ 590
£ 47,528
**Income**
**Transfer**
**from**
**Expenditure Unrestricted**
**At**
**31 March**
**2022**
**£**
**£**
**£**
**£**
-
-
-
-
-
(32,087)
-
15,000
1,458
(1,015)
-
443
275
-
-
716
_
_
£ 1,733
£ (33,102)
£ -
£ 16,159
**Income**
**Transfer**
**from**
**Expenditure Unrestricted**
**At**
**31 March**
**2021**
**£**
**£**
**£**
**£**|
|---|---|---|---|---|
||||||
## **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.
15
## **ACADEMY OF PROFESSIONAL DIALOGUE**
**NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 March 2022**
## **10 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.
15