2023-08-31-accounts - Charity Evaluation Working Group (Chew)

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Registered number 1184808

Charity Evaluation Working Group (ChEW)

Report and Financial Statements

31 August 2023

Charity Evaluation Working Group (ChEW) Report and accounts Contents

	Page
Charity Information	1
Trustees' Report	2
Independent Examiner's Report	7
Statement of Financial Activities	8
Statement of Financial Position	9
Statement of Changes in Charitable Funds	10
Statement of Cash Flows	11
Notes to the Financial Statements	12
Detailed Statement of Financial Activities	16
Detailed Income and Expenditure Account	17

Charity Evaluation Working Group (ChEW) Charity Information

Trustees

Archibald Hamsfield Roderick Graham, Treasurer (resigned 31 March 2023) Lucy Gleave (resigned 26 December 2023) Dr. Jami Louise Dixon, Co-Chair Vinal Khushal Karania David Robert Salisbury, Co-Chair Charlotte Fielder Kristy Evers (appointed 3 January 2023)

Secretary

Karen Scanlon

Independent examiners

Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE

Bankers

Santander UK plc 2 Triton Square Regent's Place London NW1 3AN

Registered office

43 Laurel Apartments Townsend Street London SE17 1HG

Registered number 1184808

Governing document

Articles of Association dated 7 August 2019

Charity Evaluation Working Group (ChEW) Registered charity number: 1184808 Trustees' Report for the year ended 31 August 2023

The trustees present their report and financial statements for the Charity for the year ended 31 August 2023.

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Principal activities

The Charity's principal activity during the year continued to be as a practitioner-led network designed for those working in impact measurement and evaluation in the third sector (nongovernmental and non-profit-making organisations or associations, including charities, voluntary and community groups, cooperatives, etc.) to share knowledge, ideas and experience and to network.

Objectives and activities

The principal objectives/activities of the Charity are:

for a world where the value of quality evaluation and evidence is recognized and used to create meaningful social change; and
to maximize the impact of charities and voluntary organisations by empowering a community of evaluators and decision makers.

In 2022/2023 we revised our Membership structure, so that all charities pay the same. We have noted a significant drop in membership amongst small charities, so this is something that we will review in 2023/24.

We continue to be guided by our core values in everything we do. These are: We listen:

Our activities are informed by the needs and wants of our membership
We actively seek ways to bring member voices into decision-making
We commit to continuous improvement - building on what works and changing what does not

We act with integrity:

Our actions - what we say and what we do - are grounded in information and evidence that is accessible to all
We are open and transparent about how we make decisions
We say what we mean and hold ourselves accountable to our actions

We Inspire:

We create space for members and partners to inspire each other, as we share and learn together
We are a voice for evaluators and lead by example - we are bold in challenging the status quo and speaking up for those working in evaluation
We welcome new ideas and opportunities, pushing the boundaries of what is possible
We are inclusive:

Charity Evaluation Working Group (ChEW) Registered charity number: 1184808 Trustees' Report for the year ended 31 August 2023

We welcome, respect and proactively seek a diverse membership, creating an inclusive environment for all
We pay attention to who is 'round the table, who isn’t' and actively bring in / reach out to unheard voices
We champion the importance of equitable evaluation practice, so that is recognised as critical part of creating a socially just society

Public benefit

We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives we have set. We exist to serve people in our community without discrimination. We strive to promote social welfare through the provision of facilities aimed at improving the social and physical wellbeing of those in our local community.

The Charity provides a safe working environment for visitors, members, workers and volunteers and any serious incidences are reported in accordance with our safeguarding policy. There were no serious incidents during the year ended 31 August 2023.

Fundraising

The Charity does not raise funds from the public in the form of donations.

The Charity does not use the services of a professional fundraiser or commercial participator in the process of raising funds. Also, the Charity (or any person acting on its behalf) is not subject to any voluntary scheme for regulating fundraising, or voluntary standard for fundraising in respect of activities on behalf of the Charity.

The Charity (or any person acting on its behalf) has not received any complaints in regard to its fundraising activities.

Activities during the year

The following activities were carried out during the year:

quarterly peer learning events, where we focused on technical topics, and "Bitesize" events, where members shared their experiences; In total, we delivered four events this year (three Quarterly Member events, one Bitesize event) to 310 people as well as our pilot version of the Peer Learning Programme (PLP) to 8 members from 8 different organisations. PLP generated a total of £3,600.
Emerging Evaluators Programme (EEP);
We delivered our second instalment of our Emerging Evaluators Programme (April 2023 - July 2023), delivering the course to 16 participants from 12 different organisations. EEP generated a total of £7,200.
ChEW meet & chat;
We matched members each month to meet for a virtual coffee. Meet & Chat had consistent numbers throughout the year, with an average of 20 members signing up to the initiative every month.

Charity Evaluation Working Group (ChEW) Registered charity number: 1184808 Trustees' Report for the year ended 31 August 2023

Financial review

Principal sources of funding

The largest contribution to the Charity is from its membership subscriptions and grants received.

The Trustees wish to express their sincere appreciation to all is members for their subscriptions and to Power to Change and Paul Hamlyn Foundation for the grants we received in support to the work of the Charity, particularly to advance issues of equity in evaluation.

Financial review

The Charity achieved a surplus of £45,126 for the financial year. At 31 August 2023, the Charity held total funds of £51,805; £52,979 of which was cash at the bank and in hand. This, in all, is considered to be an appropriate level of funds to enable the Charity to pursue its objectives.

Reserves policy

The trustees have a forecast of the level of free reserves, (that is, those funds not tied up in fixed assets) that the Charity will require to sustain its day-to-day obligations. Whilst our actual free reserves may prove sufficient, it is the trustees’ view that it is prudent to maintain the forecasted level of reserves to allow for financial flexibility and stability in light of the Charity’s dependence on voluntary subscriptions.

Investment policy

The trustees have adopted a strong, socially responsible investment policy for the reserves of the Charity. This policy, in tandem with the need to fulfil our statutory obligations, has the objective of investing in such a way that the principles of socially responsible investment are promoted. A further factor is the need to have ready access to our reserves (as long-term funding cannot be guaranteed) so, for the current period, we have placed surplus funds in the Charity's bank current account.

Risk management

The trustees actively review, on a regular basis, the major risks that the Charity faces in maintaining reserves at the levels detailed above; in addition to an annual review of the controls over key financial systems carried out through an internal audit process.

Internal control risks are minimised by authorisation procedures for all financial transactions. Policies and procedures are in place to ensure compliance with health and safety regulations by, and for, staff, volunteers and visitors.

The trustees have also examined other operational and business risks which we face and confirm that they have taken steps to mitigate any significant risks.

Charity Evaluation Working Group (ChEW) Registered charity number: 1184808 Trustees' Report for the year ended 31 August 2023

Structure, governance and management

Governing document

Charity Evaluation Working Group (ChEW) originally began in 2011 as an informal group of likeminded people who wanted to learn from each other over a coffee. From that first meeting of six people, ChEW has grown to over 100 organisational members, ranging from the largest to the smallest charities in the UK. As a result of this, we formally constituted as a CIO in August 2019. The Charity is governed by Articles of Association dated 7 August 2019.

Organisational structure

Quarterly trustee meetings are led by Dr. Jami Louise Dixon or David Salisbury. Trustees are organised into operational groups to conduct the work of the Charity. A membership and engagement coordinator is contracted by the Charity to arrange and deliver key activities, and another contractor ensures operational administration is completed.

Volunteers

There was 1 volunteer, excluding trustees, throughout the year who aided in the running of the Charity.

Recruitment and appointment of trustees

Recruitment procedures for new trustees would include advertising the position on common online platforms, followed by a two-stage interview process with existing trustees forming a panel.

There were no new or additional trustees recruited in the year to 31 August 2023.

Trustee induction and training

New trustees are encouraged to familiarise themselves with charity law, their responsibilities as trustees and with the Charity's rules and practices. These cover:

the obligations of Trustee Board;
the operational framework for the Charity;
the current financial position and revenue generation; and
future plans and objectives.

Trustees

The following persons served as trustees during the year:

Secretary

Karen Scanlon

Charity Evaluation Working Group (ChEW) Registered charity number: 1184808 Trustees' Report for the year ended 31 August 2023

Trustees' responsibilities

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ascertain to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website as well as:

a) to prepare financial statements which show a true and fair view;

b) in preparing financial statements:

(i) to select suitable accounting policies and apply them on a consistent basis; and
(ii) to make judgements and estimates that are prudent and reasonable; as well as

c) to keep proper accounting records.

Disclosure of information to independent examiners

Each person who was a trustee at the time this report was approved confirms that:

so far as he is aware, there is no relevant audit information of which the Charity's independent examiner is unaware; and
he has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the Charity's independent examiner is aware of that information.

This report was approved by the board on 1 July 2024 and signed on its behalf.

David Robert Salisbury, Co-Chair Trustee

Charity Evaluation Working Group (ChEW) Independent Examiner's Report to the members of Charity Evaluation Working Group (ChEW)

I report to the trustees on my examination of the accounts of the above charity ('the Charity') for the year ended 31 August 2023 which are set out in pages 1 to 17.

Responsibilities and basis of report

As the Charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Mark Jackson (Senior Statutory Auditor)

for and on behalf of Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE

1 July 2024

Charity Evaluation Working Group (ChEW) Statement of Financial Activities for the year ended 31 August 2023

Notes Income from charitable activities 2 Expenditure on charitable activities Net operating income/(expenditure) Administrative expenses Other operating income 3 Operating surplus/(deficit) Movement in funds: Net income/(expenditure) Reconciliation of funds Net movement in funds Total funds brought forward Total funds carried forward	2023 £ 18,940 (11,058) 7,882 (7,756) 45,000 45,126 45,126 45,126 6,679 51,805	2022 £ 11,294 (15,750) (4,456) (4,680) 29 (9,107) (9,107) (9,107) 15,786 6,679

Charity Evaluation Working Group (ChEW) Statement of Financial Position as at 31 August 2023

Notes Current assets Debtors 5 Cash at bank Creditors: amounts falling due within one year 6 Net current assets Net assets Capital and reserves Unrestricted funds 7 Restricted funds 7 Total equity	2023 £ 1,089 52,979 54,068 (2,263) 51,805 51,805 9,584 42,221 51,805	2022 £ 1,437 6,757 8,194 (1,515) 6,679 6,679 6,679 - 6,679

David Robert Salisbury, Co-Chair Trustee

Approved by the board on 1 July 2024

Charity Evaluation Working Group (ChEW) Statement of Changes in Charitable Funds for the year ended 31 August 2023

This schedule does not form part of the statutory accounts

At 1 September 2021 Deficit for the financial year At 31 August 2022 At 1 September 2022 Surplus for the financial year At 31 August 2023	Income and Expenditure account £ 15,786 (9,107) 6,679 6,679 45,126 51,805	Total £ 15,786 (9,107) 6,679 6,679 45,126 51,805

Charity Evaluation Working Group (ChEW) Statement of Cash Flows for the year ended 31 August 2023

Notes Operating activities Profit/(loss) for the financial year Adjustments for: Decrease in debtors Increase/(decrease) in creditors Cash generated by/(used in) operating activities Net cash generated/(used) Cash generated by/(used in) operating activities Net cash generated/(used) Cash and cash equivalents at 1 September Cash and cash equivalents at 31 August Cash and cash equivalents comprise: Cash at bank	2023 £ 45,126 348 748 46,222 46,222 46,222 46,222 6,757 52,979 52,979	2022 £ (9,107) 10,892 (4,815) (3,030) (3,030) (3,030) (3,030) 9,787 6,757 6,757

Charity Evaluation Working Group (ChEW) Notes to the Financial Statements for the year ended 31 August 2023

1 Summary of significant accounting policies

Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102.

Income

All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Donated goods and services are recorded at their expected cost.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation

The charity is exempt from taxation under sections 521 to 536 of the Income Tax Act 2007 (ITA 2007).

Fund accounting: restricted and unrestricted funds

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Charity Evaluation Working Group (ChEW) Notes to the Financial Statements for the year ended 31 August 2023

Going concern

The accounts have been prepared on the going concern basis, which assumes that the Charity will be in operational existence twelve months from the date of approval of these accounts. The trustees are satisfied that this basis is appropriate.

There are no material uncertainties.

Provisions

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

Government grants

The accrual model (FRS 102 24.5C-G) was applied in producing these accounts; therefore grants were recognised as either relating to revenue (over the period in which the Charity recognises the related costs for which the grant was intended to compensate) or relating to assets (over the expected useful life of the asset).

2 Analysis of income from charitable activities Membership subscriptions Peer-learning programmes Emerging Evaluators programme By geographical market: UK 3 Analysis of other operating income Grants received Paul Hamlyn Foundation Power to Change Other income: Events	2023 £ 7,888 7,550 3,502 18,940 18,940 2023 £ 40,000 5,000 - 45,000	2022 £ 5,180 6,114 - 11,294 11,294 2022 £ - - 29 29

4 Role played by general volunteers

Volunteers play a vital role in the running of the Charity and their contribution helps the Charity achieve its objectives.

Charity Evaluation Working Group (ChEW) Notes to the Financial Statements for the year ended 31 August 2023

5 Debtors Trade debtors 6 Creditors: amounts falling due within one year Trade creditors 7 Funds At 1 September Net income/(expenditure) for the financial year At 31 August Reserves *Restricted and unrestricted funds* At 1 September Unrestricted funds Restricted funds Net income for the financial year Unrestricted funds Restricted funds At 31 August Unrestricted funds Restricted funds Total funds carried forward	2023 £ 1,089 2023 £ 2,263 2023 £ 6,679 45,126 51,805 2023 £ 6,679 - 2,905 42,221 9,584 42,221 51,805	2022 £ 1,437 2022 £ 1,515 2022 £ 15,786 (9,107) 6,679 2022 £ 3,181 12,605 3,498 (12,605) 6,679 - 6,679

Unrestricted funds are available for use at the discretion of the trustees, in order to further the charity's objectives.

The restricted funds as detailed above have been set aside / designated for the “Equitable Evaluation Collecting Scoping” project and other projects relating to advancing issues of equity in evaluation.

Charity Evaluation Working Group (ChEW) Notes to the Financial Statements for the year ended 31 August 2023

8 Analysis of net assets between funds

Current assets Current liabilities	Unrestricted funds 11,847 (2,263) 9,584	Restricted funds 42,221 - 42,221	2023 £ 54,068 (2,263) 51,805	2022 £ 8,194 (1,515) 6,679

9 Related party transactions

No trustees were paid any remuneration (compensation) or received any other benefits from employment with the Charity or a related entity nor did any trustee claim expenses or had their expenses met by the Charity.

10 Presentation currency

The financial statements are presented in Sterling, rounded to the nearest pound (£).

11 Legal form of entity and country of incorporation

Charity Evaluation Working Group (ChEW) is an unincorporated charity and registered with the Charity Commission for England and Wales.

12 Principal place of business

The address of the charity's principal place of business and registered office is:

43 Laurel Apartments Townsend Street London SE17 1HG

Charity Evaluation Working Group (ChEW) Detailed Statement of Financial Activities

also Income and Expenditure Account

for the year ended 31 August 2023

Notes Income from charitable activities Membership subscriptions 2 Peer-learning programmes Emerging Evaluators programme Expenditure on charitable activities Subcontractor costs: Meeting/Workshop coordinator Net operating income/(expenditure) Administrative expenses Support costs Governance costs Other operating income Operating surplus/(deficit) Movement in funds: Surplus/(deficit)	2023 £ 7,888 7,550 3,502 18,940 (11,058) (11,058) 7,882 (1,406) (6,350) 45,000 45,126 45,126	2022 £ 5,180 6,114 - 11,294 (15,750) (15,750) (4,456) (1,420) (3,260) 29 (9,107) (9,107)

Charity Evaluation Working Group (ChEW) Detailed Income and Expenditure Account for the year ended 31 August 2023

Income from charitable activities Membership subscriptions Peer-learning programmes Emerging Evaluators programme Expenditure on charitable activities Subcontractor costs: Meeting/Workshop coordinator Administrative expenses Support costs General administrative expenses: Bank charges Software Bad debts Support costs Governance costs Legal and professional costs: Independent examination fees Consultancy fees Other legal and professional fees Governance costs Administrative expenses Other operating income Grants received Paul Hamlyn Foundation Power to Change Other income: Events	2023 £ 7,888 7,550 3,502 18,940 11,058 226 1,111 69 1,406 1,406 675 - 5,675 6,350 7,756 40,000 5,000 - 45,000	2022 £ 5,180 6,114 - 11,294 15,750 114 1,306 - 1,420 1,420 - 103 3,157 3,260 4,680 - - 29 29