2023-12-31-accounts

	Page
Trustees' report	1-5
Independent examiner's report	6
Statement of financial activities	7
Balance sheet	8
Statement of cash flows	9
Notes to the financial statements	10-18

		Unrestricted	Unrestricted	Unrestricted
		funds		funds
		2023		2022
	Notes
Income from:
Donations and legacies	3	900,593		900,921
Charitable activities	4			4,660
Investments	5	14,525		1,747
Total income		915,118		907,328
Expenditure on:
Charitable activities	6	912,628		867,409
Other	10	11502		1 ,032
Total resources expended		914,130		868,441
Net income for the yearl
Net incoming resources		988		38,887
Other recognised gains and losses
Other gains or (losses)	11	(3,838)		16,223
Net movement in funds		(2,850)		55,110
Fund balances at 1 January		1,355,497
Fund balances at 31 December			I	,355,497

		2023		2022
	Notes
Fixed assets
Tangibleassets	12		451 ,799		455,149
Current assets
Debtors	13	29,531		93,001
Cash at bank and in hand		935,962		885,410
		965,493		978,411
Creditors: amounts falling due within
one year	14	(64,645)		(78,063)
Net current assets			900,848		900,348
Total assets less current liabilities
Income funds
Unrestrictedfunds			1,352,647

			2023		2022
	Notes
Cash flows from operating activities
Cash generated from/(absorbed by)	19
operations				36,027		(188,634)
Investing activities
Purchase of tangible fixed assets					(33,499)
Investment income received		14,525			1,747
Net cash generated from/(used in)
investing activities				14,525		(31,752)
Net cash used in financing activities
Net increase/(decrease) in cash and cash
equivalents				50,552		(220,386)
Cash and cash equivalents at beginning ofyear				885,410		1,105,796
Cash and cash equivalents at end of year				935,962		885,410

	Unrestricted	Unrestricted
	funds	funds
	2023	2022
Grants receivable for core activities	252,774	190,417
Membership fees	647,819	710,504
	900,593	900,921

Grants receivable for core activities
CTBTO Link	104,417	118,446
ISC-GEM	61,068	66,603
	5,610	4,520
General Sponsorship	8,807	848
GT-RSTT	72,872
	252,774	190,417

Unrestricted	Unrestricted
funds	funds
2023	2022
14,525	I ,747

	2023	Charitable
		Expenditure
		Heading 1
Bulletin Summary costs	4,564	3,457
Share of support costs (see note 7)	900,214	8571444
Share of governance costs (see note 7)	7,850	6,508
	912,628	867,409

Support costs
		2023			2022
	Support	Governance	Total	Support costs	Governance	Total
	costs	costs			costs
Wages and
salaries	773,102		773,102	755,229		755,229
Depreciation	3,350		3,350	3,350		3,350
Personnel costs	15,510		15,510	14,112		14,112
Building
maintenance	29,797		29,797	25,770		25,770
Local council
taxes	3,634		3,634	3,251		3,251
Staff travel	31,492		31,492	23,272		23,272
Committee travel	10,220		10,220
Computer costs	20,695		20,695	15,611		15,611
Insurance	6,728		6,728	6,432		6,432
Communications	866		866	5,023		5,023
ISC- EHB	4,280		4,280	2,986		2,986
Other support
costs	540		540	2,408		2,408
Professional fees		2,950	2,950		2,548	2,548
Bad debts					2,260	2,260
Accountancy		4,900	4,900		1 ,700	1,700
	900,214	7,850	908,064	857 ,444	6,508	863,952
Analysed between
Charitable
activities	900,214	7,850	908,064	857 ,444	6,508	863,952

Theaverage monthly number of employees during the	year was:
	2023	2022
	Number	Number
	18	18
Employment costs	2023	2022
Wages and salaries	645,913	644,993
Social security costs	64,069	65,272
Pension costs	63,120	58,952
Additional payroll costs		(13,988)
	773,102	755,229

The number of employees whose annual remuneration was E60,000 or more
were:
	2023	2022
	Number	Number
E60,OOO to E70,OOO	1	1
€80,000 to €90,000	1

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
Financing	costs	(bank	charges)	1,502	1,032

11	Other gains or losses
			Unrestricted	Unrestricted
			funds	funds
			2023	2022
	Foreign exchange losses/(gains)		3,838	(16,223)
12	Tangible fixed assets
		Freehold land	Improvements	Total
		and buildings	to properw
	Cost
	At 1 January 2023	425,000	33,499	458,499
	At 31 December 2023	425,000	33,499	458,499
	Depreciation and impairment
	At 1 January 2023		3,350	3,350
	Depreciation charged in theyear		3,350	3,350
	At 31 December2023		6,700	6,700
	Carrying amount
	At 31 December2023	425,000	26,799	451,799
	At 31 December 2022	425,000	30,149	455,149
13	Debtors
			2023	2022
	Amounts falling due within one year:
	Trade debtors (Members Subscriptions)		9,175	58,759
	Other debtors		11,629	32,305
	Prepayments and accrued income		8,727	1 ,937
			29,531	93,001

		2023	2022
	Notes
Deferred income	15	19,836	9,975
Trade creditors		9,120	34,039
Other creditors		18,591	16,895
Accruals		17,098	17,154
		64,645	78,063

			2023	2022
Arising	from	contributions	9,616	7,670
Arising	from	corporate members	2,375	2,305
Other			7,845
			19,836	9,975

Analysis of net assets betweenfunds
	Unrestricted	Unrestricted
	funds	funds
	2023	2022
Fund balances at 31 December2023 are represented by:
Tangible assets	451 ,799	455,149
Current assets/(liabilities)	900,848	900,348
	1,352,647

19	Cash generated from operations	2023	2022
	(Deficit)/surpus for theyear	988	38,887
	Adjustments for:
	Investmentincome recognised in statement of financial activities	(14,525)	(1 ,747)
	Foreign exchange differences	(3,838)	16,223
	Depreciation and impairment of tangible fixed assets	3,350	3,350
	Movements in working capital:
	Decrease/(increase) in debtors	63,470	(77,207)
	(Decrease) in creditors	(23,279)	(20,449)
	Increase/(decrease) in deferred income	9,861	(147,691)
	Cash generated from/(absorbed by) operations	36,027	(188,634)
20	Analysis of changes in net funds
	The Charity had no debt during the year.