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2022-12-31-accounts

Page
Trustees'
report		 1-4
Independent
examiner's		 report
Statement offinancial activities
Balance sheet
Statement ofcash flows
Notes to the financial statements

Unrestricted Unrestricted
funds funds
2022 2021
Notes F
~~mf gm:
Donations
and		 legacies 900,921 939,917
Charitable
activities		 4,660 3,960
Investments 1,747 177
Total income 907,328 944,054
x
di
r		 n:
Charitable
activities		 6 867,409 894,061
Other 10 1,032 1,005
Total resources expended 868,441 895,066
Net income for the year/
Net incoming resources 38,887 48,988
Other recognised gains and losses
Other gains or (losses) 16,223 (9,931)
Net movement in funds 55,110 39,057
Fund balances at 1 January 1,300,387 1,261,330
Fund balances at 31 December 1,355,497 1,300,387

2022 2021
Notes f
Fixed assets
Tangible assets 455,149 425,000
Current assets
Debtors 13 93,001 15,794
Cash at bank and in hand 885,410 1,105,796
978,411 1,121,590
Creditors: amounts falling due within
one year 14 {78,063) {246,203)
Nei current assets 875,387
Total assets less current liabilities 1,355.497 1,300,387
Income funds
Unrestricted
funds		 1,355,497 1,300,387
1.355.497 1,300.387

2022 2021
Notes f.
Cash flows from operating activities
Cash (absorbed
by)/generated		 from 19
operations (188,634) 283,784
Investing
activities
Purchase oftangible
fixed assets		 (33,499)
Investment
income received		 1,747 177
Net cash (used in)/generated from
investing
activities		 (31,752) 177
Net cash used in financing activities
Net (decrease)/increase
in		 cash and cash
equivalents (220,386) 283,961
Cash and cash equivalents at beginning ofyear 1,105,796 821,835
Cash and cash equivalents at end of year 885,410 1,105,796

Unrestricted Unrestricted
funds funds
2022 2021
Grants receivable for core activities
Membership
fees		 190,417
710,504		 217,834
722,083
900,921 939,917
Grants receivable for core activities
CTBTO Link
ISC-GEM		 118,446 96,731
IR 66,603 111,896
General Sponsorship 4,520
848		 8,455
752
190,417 217,834

Publications Publications
2022 2021
Sales within charitable activities - Bulletin Summary 4,660 3,960

Unrestricted Unrestricted
funds funds
2022 2021
interest receivable 1,747 177

2022 Charitable
Expenditure
Heading
1
Bulletin Summary costs 3,457 5,194
Share of support costs (see note 7)
Share ofgovernance
costs (see note 7)		 857,444
6,508		 857,839
31,028
867,409 894,061

Support costs
Support
costs		 Governance
costs		 2022 Support costs Governance
costs		 2021
Wages and salaries
Depreciation		 755,229
3,350		 755,229
3,350		 768,536 768,536
Personnel
costs
Building maintenance
Local council taxes
Staff travel
Computer costs
Insurance
Communications
ISC- EHB
Other support costs		 14,112
25,770
3,251
23,272
15,611
6,432
5,023
2,986
2,408		 14,112
25,770
3,251
23,272
15,611
6,432
5,023
2,986
2,408		 14,760
22,694
3,469
4,931
25,570
6,194
2,888
4,129
4,668		 14,760
22,694
3,469
4,931
25,570
6,194
2,888
4,129
4,668
Legal and professional
Professional
fees
Professional
fees - CIO
Bad debts
Accountancy		 2,548
2,260
1,700		 2,548
2,260
1,700		 2,216
2,500
2,703
11,275
12,334		 2,216
2,500
2,703
11,275
12,334
857,444 6,508 863,952 857,839 31,028 888,867
Analysed
between
Charitable
activities		 857,444 6,508 863,952 857,839 31,028 888,867

2022 2021
Number Number
18 17
Employment costs 2022 2021
F
Wages and salaries
Social security costs
Pension costs
Additional
payroll costs		 644,993
65,272
58,952
(13,988)		 604,759
58,730
50,787
54,260
755,229 768,536
The num
were:		 be r
ofemployees
whose annual
remuneratio		 n
was f60,000 or more
2022 2021
f60,000 to f70,000 Number Number
f70,000 to f80,000 1
f80,000 to F90,000
Unrestricted Unrestricted
funds funds
2022 2021
Financing costs 1,032 1,005
11 Other gains or losses
Unrestricted Unrestricted
funds funds
2022 2021
Foreign exchange (gains)l loss (16,223) 9,931

12 Tangible fixed assets Tangible fixed assets
Freehold land Improvements Total
and buildings to property
Cost
At 1 January 2022
Additions		 425,000 33,499 425,000
33,499
At 31 December 2022 425,000 33,499 458,499
Depreciation
and impairment
Depreciation
charged		 in the year 3,350 3,350
At 31 December 2022 3,350 3,350
Carrying
amount
At 31 December 2022 425,000 30,149 455,149
At 31 December 2021 425,000 425,000
13 Debtors
Amounts
falling due within one year:		 2022 2021
Trade debtors
(Members
Other debtors
Prepayments
and accrued		 Subscriptions)
income		 58,759
32,305
1,937		 4,543
3,364
7,887
93,001 15,794
14 Creditors: amounts
falling due within one year
2022 2021
Notes
Deferred income
Trade creditors
Other creditors
Accruals		 9,975
34,039
16,895
17,154		 157,666
2,215
70,132
16,190
78,063 246,203

2022 2021
Arising
Arising
Arising		 from
from
from		 grants
contributions
corporate members		 7,670
2,305		 9,897
145,510
2,260
9,975 157,666

Analysis ofnet assets between funds
Unrestricted Unrestricted
funds funds
2022 2021
Fund balances at 31 December 2022 are represented by:
Tangible assets
Current assets/(liabilities)		 455,149
900,348		 425,000
875,387
1,355,497 1,300,387

19 Cash generated
from operations		 Cash generated
from operations		 2022 2021
Surplus
for the year		 38,887 48,988
Adjustments
for:
Investment
income recognised
in statement
offinancial
Foreign exchange differences
Depreciation
and impairment
oftangible
fixed assets		 activities (1,747)
16,223
3,350		 (177)
(9,931)
Movements
in working capital:
(Increase)/decrease
in debtors
(Decrease)/increase
in creditors
(Decrease)
in deferred
income		 (77,207)
(20,449)
(147,691)		 203,250
66,984
(25,330)
Cash (absorbed
by)/generated		 from operations (188,634) 283,784
20 Analysis ofchanges
in net funds
The Charity had no debt during the year.