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|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|
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|||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|
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|||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|||
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||||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|
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||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|
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|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|
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||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|
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|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|
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|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||
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|||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|
|||||funds|funds|
|||||2023|2022|
|Financing|costs|(bank|charges)|1,502|1,032|
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|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|
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|||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|
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||||2023|2022|
|---|---|---|---|---|
|Arising|from|contributions|9,616|7,670|
|Arising|from|corporate members|2,375|2,305|
|Other|||7,845||
||||19,836|9,975|
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|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||
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|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.|||