## 

## 



## 

|Reports||
|---|---|
|Trustees'report|1|
|Independentauditor'sreport|17|
|Accounts||
|Statementoffinancialactivities|21|
|Balancesheet|22|
|Statementofcashflows|23|
|Notestothefinancialstatements|243|
|Referenceandadministrativeinformation|44|





## 

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## 



## 

## 

## 

|entageoffemaleempl|oyeesinDirectorroles.||
|---|---|---|
|Date|%Meanpaygap|%Medianpaygap|
|April2022|21.2|16.5|
|Feb2021|15.3|28.4|
|March2020|21.9|22.6|
|Dec2019|27.5|21.8|



## 

|Date|25thpercentilepayratio|Medianpayratio75thpercentilepayratio|Medianpayratio75thpercentilepayratio|
|---|---|---|---|
|April2022|2.9:1|2.4:1|1.9:1|
|Feb2021|3.0:1|2.5:1|1.9:1|
|March2020|3.4:1|2.7:1|1.9:1|
|Dec2019|3.6:1|2.8:1|1.9:1|



## 

|Date|April2022|Feb2021|March2020|
|---|---|---|---|
|%meanhourlypay|12.5|3.2|9.9|
|gapBAMEandwhite||||
|employees||||
|%medianhourlypaygap|10.6|12.5|16.1|
|BAME||||
|andwhiteemployees||||
|%employeesreportingas|25|25|3o|
|BAME||||





## 



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## 




15 September 2022 




## 

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## 

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## 



## 29 September 2022 



## 

## 

|||Yearto31December2021|Yearto31December2021|Yearto31December2021|Periodended|31December|2o2o|
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||funds|funds|funds|funds|funds|funds|
||Notes|£|f|£|£|£|£|
|INCOMEFROM:||||||||
|Donationsandlegacies(including||||||||
|giftsinkind)||-|-||57,817||57,817|
|Raisingfunds|2|261,316|-|261,316|127,986|-|127,986|
|Charitableactivities|3|||||||
|-Createabetterenvironmentfor||||||||
|fundraiserstoraisemoney||1,157,690|944,545|2,102,235|851,117|784,029|1,635,146|
|-Increaseunderstandingof||||||||
|fundraising||269,763|22,640|292,403|72,911|17,960|90,871|
|-Enablefundraiserstobethe||||||||
|besttheycanbe||1,059,559|222,374|1,281,933|1,023,479|185,692|1,209,171|
|Othersources||237||237|134||134|
|TOTALINCOME||2,748,565|1,189,559|3,938,124|2,133,444|987,681|3,121,125|
|EXPENDITUREON:||||||||
|Raisingfunds|2|186,625|-|186,625|181,817|-|181,817|
|Charitableactivities|4|||||||
|-Createabetterenvironmentfor||||||||
|fundraiserstoraisemoney||886,720|919,202|1,805,922|854,145|909,930|1,764,075|
|-Increaseunderstandingof||||||||
|fundraising||311, 159|23,227|334,386|284,509|18,214|302,723|
|-Enablefundraiserstobethebest||||||||
|theycanbe||1,585,850|218,949|1,804,799|1,207,913|137,722|1,345,635|
|TOTALEXPENDITURE||2,970,354|1,161,378|4,131,732|2,5i8,384|1,065,866|3,594,250|
|NETEXPENDITURE||(221,789)|28,181|(193,608)|(394,940)|(78,185)|(473,125)|
|TRANSFERSBETWEENFUNDS|13|(20,000)|20000<br>t|-|47,663|(47,663)||
|NETMOVEMENTINFUNDS||(241,789)|48,181|(193,608)|(347,277)|(125,848)|(473,125)|
|RECONCILIATIONOFFUNDS||||||||
|Totalfundsbroughtforwardat1st||||||||
|January2021|13,14|831,671|297,299|1,128,970|1,178,948|423,147|1,602,095|
|Totalfundscarriedforwardat31st||||||||
|December2021|13,|589,882|345,480|935,362|831,671|297,299|1,128,970|





15 September 2022 



## 

|||Yearto31|Periodended31|
|---|---|---|---|
|||December2021|December2020|
||Note|i|£|
|Cashflowfromoperatingactivities||||
|Netcashusedinoperatingactivities|A|(101,976)|(436,174)|
|Cashflowsfrominvestingactivities||||
|Purchaseoffixedassets||(15,870)|(141,472)|
|Netcashusedininvestingactivities||(15,870)|(141,472)|
|Changeincashandcashequivalentsintheyear||||
|||(117,846)|(577,646)|
|Cashandcashequivalentsbroughtforward||932,680|1,510,326|
|Cashandcashequivalentscarriedforward|B|814,834|932,68o|
|Notestothecashflowstatementfortheyearto31December||2023.||
|A.<br>Reconciliationofnetmovementsinfundsto|netcash|flowfromoperatingactivities||
|||Yearto31|Periodended31|
|||December2021|December2020|
|||f|£|
|Netexpenditureforthereportingperiod(asperthe||||
|statementoffinancialactivities)||||
|||(193,608)|(473,125)|
|Adjustmentsfor:||||
|Depreciationandamortisationcharge||126,132|63,497|
|(Increase)/decreaseindebtors||(4,179)|278,537|
|Decreaseincreditors||(30,321)|(305,o83)|
|Netcashusedinoperatingactivities||(101,976)|(436,174)|
|B.<br>Analysisofcashandcashequivalents||||
|||Yearto31|Periodended31|
|||December2021|December|
||||2020|
|||£|£|
|Totalcashandcashequivalents:cashatbankandin||||
|hand||||
|||814,834|932,68o|





## 

## 

## 

## 

## 

## 



## 

## 

## 

## 



## 

## 



## 

## 

## 

## 



## 

## 

## 




## 

||Unrestricted|funds|
|---|---|---|
||Yearto31|Periodended31|
||December2021|December2020|
||£|£|
|Incomefromraisingfunds|||
|Corporatesupport|173,758|112,838|
|Corporatesponsorship|87`►`558|15,148|
||261,316|127,986|
||Unrestricted|funds|
||Yearto31|Periodended31|
||December2021|December2020|
||£|£|
|Costsofraisingfunds|||
|Staffcosts|97,534|153,796|
|Webdevelopment|40,590|28,245|
|Corporatesponsorship|(20,380)|(33,862)|
|Supportcosts(note5)|68,882|33,638|
||186,625|181,817|





## 

|.Incomefromcharitableactivities|||||
|---|---|---|---|---|
||Createabetter||Enable||
||environmentfor|Increase|Fundraisersto|Yearto31|
||fundraiserstoraise|understanding|bethebest|December2021|
||money|offundraising|theycanbe|Total|
||£|£|£|f|
|Unrestrictedfunds|||||
|Individualmembership|434,944|||434,944|
|Organisationalmembership|722,746|||722,746|
|ComplianceDirectorate|-|269,763||269,763|
|Nationalconvention,conferencesandevents|||207,281|207,281|
|Academy|||696,950|696,950|
|Otherprofessionaldevelopmentincome|||97,334|97,334|
|Regionalandspecialinterestgroups|||57,994|57,994|
||1,157,690|269,763|1,059,559|2,487,012|
|Restrictedfunds|||||
|Walesoffice|||38,85o|38,85o|
|Scotlandoffice|16,980|22,640|73,58o|113,200|
|RememberACharity|927,565|||927,565|
|ArtsCouncilEngland|||109,944|109,944|
||944,545|22,640|222,374|1,189,559|
||2,102,235|292,403|1,281,933|3,676,571|
|TotalincomefromcharitableactivitiestoDecember2021|||||





## 

||||Enable||
|---|---|---|---|---|
||Createabetter|Increase|Fundraisersto|Periodto31|
||environmentfor|understanding|bethebestthey|December2020|
||fundraiserstoraisemoney|offundraising|canbe|Total|
||£|£|f|£|
|Unrestrictedfunds|||||
|Individualmembership|371,518|||371,518|
|Organisationalmembership|479,599|||479,599|
|ComplianceDirectorate||72,911||72,911|
|Nationalconvention,conferencesandevents|||404,131|404,131|
|Academy|||504,309|504,309|
|Otherprofessionaldevelopmentincome|||69,747|69,747|
|Regionalandspecialinterestgroups|||45,292|45,292|
||851,117|72,911|1,023,479|1,947,507|
|Restrictedfunds|||||
|Walesoffice|||44,367|44,367|
|Scotlandoffice|13,470|17,960|58,369|89,799|
|RememberACharity|620,559|||620,559|
|CIOFLottery|150,000|||150,000|
|ArtsCouncilEngland|||82,956|82,956|
||784,029|17,960|185,692|987,681|
|TotalincomefromcharitableactivitiestoDecember2020|1,635,146|90,871|1,209,171|2,935,188|





## 

|b.Expenditureoncharitableactivities|||||
|---|---|---|---|---|
||Createabetter||Enable||
||environmentfor|Increase|Fundraisersto||
||fundraiserstoraise|understanding|bethebest|Yearto31Dec|
||money|offundraising|theycanbe|2021Total|
||f|f|f|f|
|Unrestrictedfunds|||||
|Membershipservices|561,896|||561,896|
|Nationalconvention|||402,438|402,438|
|Academy|||645,179|645,179|
|Policyprojects|109,569|87,655|21,914|219,138|
|Otherprofessionaldevelopmentcosts|||42,989|42,989|
|Regionalandspecialinterestgroups|||42,821|42,821|
|ComplianceDirectorate||77,131||77,131|
|Supportcosts(note5)|215,255|146,373|430,509|792,137|
||886,720|311,159|1,585,850|2,783,729|
|Restrictedfunds|||||
|Walesoffice||-|43,317|43,317|
|Scotlandoffice|14,536|19,381|62,990|96,907|
|RememberACharity|791,782||-|791,782|
|ArtsCouncilEngland|||66,176|66,176|
|Supportcosts(note5)|112,884|3,846|46,466|163,196|
||919,202|23,227|218,949|1,161,378|
|TotalexpenditureoncharitableactivitiestoDecember2021|1,805,922|334,386|1,804,799|3,945,107|





## 

|.Expenditureoncharitableactivities(continued)|||||
|---|---|---|---|---|
||Createabetter||Enable||
||environmentfor|Increase|Fundraisersto||
||fundraiserstoraise|understanding|bethebestthey|Periodto31Dec|
||money|offundraising|canbe|2020Total|
||£|£|£|£|
|Unrestrictedfunds|||||
|Membershipservices|636,923|||636,923|
|Nationalconvention|||476,950|476,950|
|Academy|||432,075|432,075|
|Policyprojects|112,104|89,683|22,421|224,208|
|Otherprofessionaldevelopmentcosts|||24,637|24,637|
|Regionalandspecialinterestgroups|||41,594|41,594|
|ComplianceDirectorate||123,346||123,346|
|Supportcosts(note5)|105,118|71,480|210,236|386,834|
||854,145|284,509|1,207,913|2,346,567|
|Restrictedfunds|||||
|Walesoffice|||24,410|24,410|
|Scotlandoffice|11,894|15,855|51,528|79,277|
|RememberACharity|663,767|||663,767|
|CIOFLottery|150,000|||150,000|
|ArtsCouncilEngland|||27,328|27,328|
|Supportcosts(note5)|84,269|2,359|34,456|121,084|
||909,930|18,214|137,722|1,065,866|
|TotalexpenditureoncharitableactivitiestoDecember2020|1,764,075|302,723|1,345,635|3,412,433|





## 

## 

|||Createabetter||Enable|||
|---|---|---|---|---|---|---|
|||environment|Increase|Fundraisersto|||
||Basisof|forfundraisers|understanding|bethebestthey|Costofraising|Yearto31Dec|
||Allocation|toraisemoney|offundraising|canbe|funds|2021Total|
|||£|f|£|£|f|
|SupportCost|||||||
|Depreciation&amortisation|StaffTime|26,509|18,026|53,017|8,483|106,035|
|Operatingleaserentals|StaffTime|34,545|23,491|69,090|11,054|138,180|
|Governancecosts(note6)|StaffTime|5,366|3,649|10,732|1,717|21,464|
|Miscellaneous|StaffTime|147,179|100,082|294,358|47,097|588,716|
|IrrecoverableVAT(note8)|StaffTime|1,656|1,125|3,312|530|6,623|
|TotalunrestrictedDec2021||215,255|146,373|430,509|68,881|861,018|



## 

||||Restrictedfunds||||
|---|---|---|---|---|---|---|
|||Createa|||||
|||better|||||
|||environment||Enable|||
|||for||Fundraisers|||
|||fundraisers|Increase|tobethe||Yearto31|
||Basisof|toraise|understanding|bestthey|Costof|Dec2021|
||Allocation|money|offundraising|canbe|raisingfunds|Total|
|||£|£|£|£|£|
|SupportCost|||||||
|Depreciation&amortisation|StaffTime|13,902|474|5,722||20,098|
|Operatingleaserentals|StaffTime|18,126|617|7,458||26,191|
|Governancecosts(note6)||2,814|96|1,158||4,068|
|Miscellaneous|StaffTime|77,184|2,629|31,771||111,584|
|IrrecoverableVAT(note8)|StaffTime|868|30|357||1,255|
|Totalrestricted2021||112,884|3,846|46,466||163,196|
|TotalallocatedDec2021||328,139|150,219|476,975|68,881|1,024,214|





## 

## 

||||Unrestrictedfunds||||
|---|---|---|---|---|---|---|
|||Createabetter||Enable|||
|||environment|Increase|Fundraisersto|||
||Basisof|forfundraisers|understanding|bethebestthey|Costofraising|Periodendto31|
||Allocation|toraisemoney|offundraising|canbe|funds|Dec2020Total|
|||£|£|£|£|£|
|SupportCost|||||||
|Depreciation&amortisation|StaffTime|12,325|8,381|24,650|3,944|49,300|
|Operatingleaserentals|StaffTime|18,215|12,386|36,429|5,829|72,859|
|Governancecosts(note6)|StaffTime|7,685|5,225|15,369|2,549|30,828|
|Miscellaneous|StaffTime|66,396|45,150|132,793|21,247|265,586|
|IrrecoverableVAT(note8)|StaffTime|497|338|995|159|1,989|
|TotalunrestrictedDec2020||105,118|71,480|210,236|33,728|420,562|



||||Restrictedfunds||||
|---|---|---|---|---|---|---|
|||Createa|||||
|||better|||||
|||environment||Enable|||
|||for||Fundraisers|||
|||fundraisers|Increase|tobethe||Periodendto|
||Basisof|toraise|understanding|besttheycan|Costof|31Dec2020|
||Allocation|money|offundraising|be|raisingfunds|Total|
|||£|£|£|£|£|
|SupportCost|||||||
|Depreciation&amortisation|StaffTime|9,881|277|4,040||14,198|
|Operatingleaserentals|StaffTime|14,602|590|5,790||20,982|
|Governancecosts(note6)|StaffTime|6,160||2,700||8,86o|
|Miscellaneous|StaffTime|53,228|1,490|21,763||76,481|
|IrrecoverableVAT(note8)|StaffTime|398|2|163||563|
|Totalrestricted2020||84,269|2,359|34,456||121,084|
|TotalallocatedDec2020||189,387|73,839|244,692|33,728|541,646|





## 

|||Yearto31Dec|Periodto31|
|---|---|---|---|
|||2021|December2020|
|||£|£|
|Auditor'sfees|-statutoryaudit|15,965|15,500|
||-underprovisionfrompreviousyear|6,862|372|
||-otherservices|2,705|2,625|
|Trustees'meetingcosts|||241|
|Officeandother|costs||20,852|
|||25,532|39,590|
|Staffcosts||||
|||Yearto31Dec|Periodto31|
|||2021|December2020|
|||£|£|
|Wagesandsalaries||1,698,501|1,527,969|
|Socialsecuritycosts||154,596|162,679|
|Pensioncontributions||91,887|99,856|
|Redundancy/terminationpayments|||175,924|
|||1,944,984|1,966,428|
|uringtheyear,employeesearninginexcessof£60,000perannumfellintothefollowing:||||
|||Yearto31Dec|Periodto31|
|||2021|December2020|
|||Number|Number|
||||1|
|£90,000-£99,999||||
|£70,000-£79,999||2|5|
|£60,000-£69,999|||2|



## 



## 

|||Periodto31|
|---|---|---|
||Yearto32|December|
||Dec2021|2020|
||Number|Number|
|Costsofraisingfunds|3|5|
|Createabetterenvironmentforfundraiserstoraisemoney|io|13|
|Increaseunderstandingoffundraising|11|13|
|Enablefundraiserstobethebesttheycan|28|21|
||42|52|



## 



## 

|Intangiblefixedassets|||
|---|---|---|
||Computer||
||software||
|Allusedfordirectcharitablepurposes|andwebsite|Total|
||£|f|
|Cost|||
|At1January2021and31December2021|813,479|813,479|
|Amortisation|||
|At1January2021|308,416|308,416|
|Chargeforyear|108,217|2.08,217|
|At31December2021|416,633|416,633|
|Netbookvalue|||
|At31December2021|31,369|31,369|
|At31December2020|5o5,o63|505,063|



## 

||Office|Furnitureand||
|---|---|---|---|
||equipment|fittings|Total|
||£|£|£|
|Cost||||
|At1January2021|64,368|183,655|248,023|
|Additions|15,870||15,870|
|Disposals|(26,116)|(183,655)|(209,771)|
|At31December2021|54,122||54,122|
|Depreciation||||
|At1January2021|32,282|182,327|214,609|
|Chargeforyear|16,587|1,328|17,915|
|Ondisposals|(26,116)|(183,655)|(209,771)|
|At31December2021|22,753||22,753|
|Netbookvalue||||
|At31December2021|31,369||31,396|
|At31December2020|32,086|1,328|33,414|





## 

|.Debtors|||
|---|---|---|
||Yearended31|Periodended31|
||Dec2021|December2020|
||£|£|
|TradeDebtors-Unrestricted|479,399|277,999|
|TradeDebtors-Restricted|38,871|187,437|
|AccruedIncome|88,252|79,562|
|OtherDebtors|32,214|118,834|
|Prepayments|120,372|91,097|
||759,108|754,929|
|2.Creditors-Amountsfallingduewithinoneyear|||
||Yearended31|Periodended31|
||Dec2021|December2020|
||£|£|
|Tradecreditors|114,869|74,270|
|VAT|32,736|10,792|
|TaxationandSocialSecuritycosts|40,269|81,159|
|OtherCreditors|68,882|222,180|
|Accruals&Deferredincome-Unrestricted|526,068|502,620|
|Accruals&Deferredincome-Restricted|293,971|317,095|
||1,066,795|1,097,116|
||Yearended31|Periodended31|
||Dec2021|December2020|
||£|£|
|Deferredincomebroughtforward|792,727|1,070,089|
|Incomereleasedduringtheperiod|(792,727)|(2,085,077)|
|Incomedeferredduringtheperiod|810,039|1,807,715|
|Deferredincomecarriedforward|810,039|792,727|



## 



## 

||At1|||Transfers|At31|
|---|---|---|---|---|---|
||January|||gainsand|December|
||2021|Income|Expenditure|(losses)|2021|
||£|£|£|f|f|
|Unrestrictedfunds||||||
|Generalfunds|58,033|2,690,571|(2,828,635)|100,000|19,969|
|Designatedfunds||||||
|-Regionalandspecialinterestgroups|277,774|57,994|(42,821)|(120,000)|172,947|
|-Fixedassets(intangibleandtangible)|495,864||(98,898)||396,966|
|Totaldesignatedfunds|773,638|57,994|(141,719)|(120,000)|569,913|
|Totalunrestrictedfunds|831,671|2,748,565|(2,970,354)|(20,000)|589,882|
|Restrictedfunds||||||
|Walesoffice|12,567|38,85o|(51,417)|||
|RememberACharity|164,730|927,565|(901,781)||190,514|
|Scotlandoffice|18,730|113,200|(116,136)|20,000|35,794|
|ArtsCouncilEngland|101,272|1°9,944|(92,044)||119,172|
|Totalrestrictedfunds|297,299|1,189,559|(1,161,378)|20,000|345,48o|
|Totalfunds2021|1,128,970|3,938,124|(4,131,732)||935,362|





## 

## 

## 

## 

## 

## 

## 

## 



## 

||General|Designated|Restricted|Total|
|---|---|---|---|---|
|Atyearend31December2021|funds|funds|funds|funds|
||£|£|£|f|
|Fixedassets||396,966|31,249|428,215|
|Debtors|720,237||38,873.|759,108|
|Cashinbankandathand|72,556|172,947|569,331|814,834|
|Creditors:amountsfallingdue|||||
|withinoneyear|||||
||(772,824)||(293,971)|(1,066,795)|
|Total2021|19,969|569,913|345,480|935,362|
||General|Designated|Restricted|Total|
|Atperiodend31December2020|funds|funds|funds|funds|
||£|£|£|£|
|Fixedassets||495,864|42,613|538,477|
|Debtors|567,492||187,437|754,929|
|Cashinbankandathand|270,562|277,774|384,344|932,680|
|Creditors:amountsfallingdue|||||
|withinoneyear|(780,021)||(317,095)|(1,097,116)|
|Total2020|58,033|773,638|297,299|1,128,970|



## 

||Property||Equipment|Equipment|
|---|---|---|---|---|
|||Periodend|||
|||to31|Yearend31|Periodendto|
||Yearend33.|December|December|31December|
||December2021|2020|2023.|2020|
||£|£|£|£|
|||102,033||33,700|
|Withinoneyear|||||
|Betweentwoandfiveyears||8,503||21,862|
|||110,536||55,562|





## 

## 

## 

||£|£|
|---|---|---|
|Intangibleassets|||
|.Cost|878,373||
|.Amortisation|(458,293)||
|||420,080|
|Tangiblefixedassets|||
|.Cost|368,842||
|.Depreciation|(328,420)||
|||40,422|
|Debtors||1,033,466|
|Cashatbankandinhand||1,510,326|
|Creditors:amountsfallingduewithinoneyear||(1,402,199)|
|||1,602,095|



|heassetsandliabilitieswererepresentedbythef|ollowingfunds:|
|---|---|
||£|
|Unrestrictedfunds|282,691|
|.Generalfunds|896,257|
|.Designatedfunds|423,147|
||1,602,095|





## 

|Referenceandadm|inistrativedetails|
|---|---|
|Charityname|CharteredInstituteofFundraising|
|Charitynumbers|EnglandandWales1188764,Scotland|
||SCo5oo6o|
|Registeredoffice|Canopi,7-14GreatDoverStreet,|
||London,SE].4YR|
|Auditors|BuzzacottLLP|
||130WoodStreet,LondonEC2V6DL|
|Bankers|NationalWestminsterBankPLC|
||358SouthLambethRoad,London,SW8iUR|
|Solicitors|Bates,Wells&BraithwaiteLondonLLP|
||ioQueenStreetPlace,London,EC4R'BE|
|ChiefExecutive|PeterLewis,ChiefExecutive(to21May2021),|
||DhivyaO'Connor,interimChiefExecutive(fromio|
||May2021)|
||KatieDocherty,ChiefExecutive(from4October|
||2021).|



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