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2024-12-31-accounts
|
Page |
| Trustees' report |
1-5 |
| Statement of trustees' responsibilities |
6 |
| Independent auditor's report |
7-9 |
| Statement of financial activities |
10 |
| Balance sheet |
11 |
| Statement of cash flows |
12 |
| Notes to the financial statements |
13-23 |
24 October 2025
|
|
Unrestricted |
Unrestricted |
|
|
funds |
funds |
|
|
2024 |
2023 |
|
Notes |
|
|
| Income from: |
|
|
|
| Donations and legacies |
3 |
|
900,593 |
| Charitable activities |
4 |
30,417 |
|
| Investments |
5 |
18,224 |
14,525 |
| Total income |
|
|
915,118 |
| Expenditure on: |
|
|
|
| Charitable activities |
6 |
|
912,628 |
| Other |
11 |
1 ,038 |
1,502 |
| Total resources expended |
|
|
914,130 |
| Net income for the yearl |
|
|
|
| Net incoming resources |
|
545,377 |
988 |
| Other recognised gains and losses |
|
|
|
| Other gains or(losses) |
12 |
(8,978) |
(3,838) |
| Net movement in funds |
|
536,399 |
(2,850) |
| Fund balances at 1 January |
|
|
|
| Fund balances at 31 December |
|
|
|
17 - 10 - 25
|
|
|
2024 |
|
|
2023 |
|
|
Notes |
|
|
|
|
|
|
| Cash flows from operating activities |
|
|
|
|
|
|
|
| Cash (absorbed by)/generated from |
20 |
|
|
|
|
|
|
| operations |
|
|
|
(78,633) |
|
|
36,027 |
| Investing activities |
|
|
|
|
|
|
|
| Investment income received |
|
18,224 |
|
|
14,525 |
|
|
| Net cash generatedfrom investing activities |
|
|
|
18,224 |
|
|
14,525 |
| Net cash generatedfrom financing activities |
|
|
|
|
|
|
|
| Net (decrease)/increase in cash and cash |
|
|
|
|
|
|
|
|
|
|
|
(60,409) |
|
|
50,552 |
| Cash and cash equivalents at beginning of year |
|
|
|
935,962 |
|
|
885,410 |
| Cash and cash equivalents atend ofyear |
|
|
|
875,553 |
|
|
935,962 |
|
Unrestricted |
Unrestricted |
|
funds |
funds |
|
2024 |
2023 |
| Grants receivable for coreactivities |
907,287 |
252,774 |
| Membership fees |
636,147 |
647,819 |
|
1,543,434 |
900,593 |
| receivableforcore activities |
|
|
| CTBTO Link |
98,385 |
104,417 |
|
173,696 |
72,872 |
| ISC-GEM |
83,214 |
61,068 |
|
5,750 |
5,610 |
| MATLAB |
15,708 |
7,807 |
| EEWS |
25,165 |
|
| NSF |
504,369 |
|
| General Sponsorship |
|
1,ooo |
|
907,287 |
252,774 |
| Charitable activities |
|
|
|
2024 |
2023 |
| Sales within charitable activity: |
|
|
| Bulletins |
5,530 |
|
| BSM registration fees and sponsorship |
24,887 |
|
|
30,417 |
|
|
Unrestricted |
Unrestricted |
|
funds |
funds |
|
2024 |
2023 |
| Interestreceivable |
18,224 |
14,525 |
|
2024 |
2023 |
| Bulletin Summary costs |
2,878 |
4,564 |
| Share of supportcosts (see note 7) |
1,023,474 |
900,214 |
| Share of governance costs (see note 7) |
19,308 |
7,850 |
|
|
912,628 |
| Support costs |
|
|
|
|
|
|
|
|
2024 |
|
|
2023 |
|
|
Support |
Govemance |
Total |
Support costs |
Governance |
Total |
|
cosE |
cose |
|
|
costs |
|
| Employment costs |
866,846 |
|
866,846 |
773,102 |
|
773,102 |
| Depreciation |
3,350 |
|
3,350 |
3,350 |
|
3,350 |
| Personnel costs |
17,273 |
|
17,273 |
15,510 |
|
15,510 |
| Building |
|
|
|
|
|
|
| maintenance |
28,121 |
|
28,121 |
29,797 |
|
29,797 |
| Local council |
|
|
|
|
|
|
| taxes |
4,308 |
|
4,308 |
3,634 |
|
3,634 |
| Stafftravel |
34,207 |
|
34,207 |
31,492 |
|
31,492 |
| Committee travel |
15,203 |
|
15,203 |
10,220 |
|
10,220 |
| Computer costs |
26,532 |
|
26,532 |
20,695 |
|
20,695 |
| Insurance |
6,935 |
|
6,935 |
6,728 |
|
6,728 |
| Communications |
986 |
|
986 |
866 |
|
866 |
| ISC-EHB |
|
|
|
4,280 |
|
4,280 |
| BSM 2024 |
13,899 |
|
13,899 |
|
|
|
| Other costs |
5,814 |
|
5,814 |
540 |
|
540 |
| Audit fees |
|
12,500 |
12,500 |
|
|
|
| Professional fees |
|
3,558 |
3,558 |
|
2,950 |
2,950 |
| Accountancy |
|
3,250 |
3,250 |
|
4,900 |
4,900 |
|
|
19,308 |
|
900,214 |
7,850 |
908,064 |
| Analysed bemteen |
|
|
|
|
|
|
| Charitable |
|
|
|
|
|
|
| activities |
|
19,308 |
|
900,214 |
7,850 |
908,064 |
| 8 |
Net movement infunds |
2024 |
2023 |
|
The net movement in funds is stated aftercharging/(crediting): |
|
|
|
Fees payable for the audit of thecharity's financial statements |
12,500 |
|
|
Depreciation of owned tangible fixed assets |
3,350 |
3,350 |
| The average monthly number of employees during th |
e year was: |
|
|
2024 |
2023 |
|
Number |
Number |
|
19 |
18 |
| Employment |
2024 |
2023 |
| Wages and salaries |
727,100 |
645,913 |
| Social security costs |
72,705 |
64,069 |
| Other pension costs |
67,041 |
63,120 |
|
866,846 |
773,102 |
| The number of employees whose annual remuneration was morethan E60,OOO |
|
|
| is as follows: |
|
|
|
2024 |
2023 |
|
Number |
Number |
| E60,OOO to E70,OOO |
1 |
1 |
| E80,OOO to E90,OOO |
|
|
| E90,OOO to EIOO,OOO |
1 |
|
| contributio |
ns) is as follows. |
|
|
|
|
2024 |
2023 |
| Aggregate |
compensation |
119,920 |
108,479 |
| Unrestricted |
Unrestricted |
| funds |
funds |
| 2024 |
2023 |
| 1,038 |
1 ,502 |
| 12 |
Othergains or losses |
|
|
|
|
|
|
Unrestricted |
IJnrestricted |
|
|
|
funds |
funds |
|
|
|
2024 |
2023 |
|
Foreign exchange losses/(gains) |
|
8,978 |
3,838 |
| 13 |
Tangible fixed assets |
|
|
|
|
|
Freehold land |
Improvements |
Total |
|
|
and buildings |
to property |
|
|
Cost |
|
|
|
|
At 1 January 2024 |
425,000 |
33,499 |
458,499 |
|
At 31 December 2024 |
425,000 |
33,499 |
458,499 |
|
Depreciation and impairment |
|
|
|
|
At 1 January 2024 |
|
6,700 |
6,700 |
|
Depreciation charged in theyear |
|
3,350 |
3,350 |
|
At 31 December2024 |
|
10,050 |
10,050 |
|
Carrying amount |
|
|
|
|
At 31 December2024 |
425,000 |
23,449 |
448,449 |
|
At 31 December2023 |
425,000 |
26,799 |
451,799 |
| 14 |
Debtors |
|
|
|
|
|
|
2024 |
2023 |
|
Amounts falling due within one year: |
|
|
|
|
Tradedebtors
(Members Subscriptions) |
|
711063 |
9,175 |
|
Otherdebtors |
|
603,032 |
11,629 |
|
Prepayments and accrued income |
|
106,088 |
8,727 |
|
|
|
780,183 |
29,531 |
Creditors:
falling due within one year |
|
|
|
|
|
2024 |
2023 |
|
Notes |
|
|
| Other taxation and social security |
|
13,550 |
|
| Deferred income |
16 |
141 ,851 |
19,836 |
| Trade creditors |
|
7,893 |
9,120 |
| Other creditors |
|
20,880 |
18,591 |
| Accruals |
|
30,965 |
17,098 |
|
|
215,139 |
64,645 |
|
|
|
|
2024 |
2023 |
| Arising |
from |
grants |
|
17,250 |
|
| Arising |
from |
member's |
contributions |
122,156 |
9,616 |
| Arising |
from |
corporate |
members |
2,445 |
2,375 |
| Other |
|
|
|
|
7,845 |
|
|
|
|
141 ,851 |
19,836 |
|
At 1 January |
Incoming |
Resources |
Gains and |
At 31 |
|
2024 |
resources |
expended |
losses |
December
2024 |
| NSF funding |
|
312,295 |
|
|
312,295 |
| General funds |
1,352,647 |
|
|
(8,978) |
1,576,751 |
|
|
|
|
(8,978) |
|
| Previous year: |
At 1 January
2023 |
Incoming
resources |
Resources
expended |
Gains and
losses |
At 31
December |
|
|
|
|
|
2023 |
| General funds |
|
915,118 |
(914,130) |
(3,838) |
|
| 20 |
Cash (absorbedby)/generated from operations |
2024 |
2023 |
|
Surplusfor the year |
545,377 |
988 |
|
for: |
|
|
|
Investment income recognised in statement offinancial activities |
(18,224) |
(14,525) |
|
Foreign exchange differences |
(8,978) |
(3,838) |
|
Depreciation and impairment of tangible fixed assets |
3,350 |
3,350 |
|
Movements in working capital: |
|
|
|
(Increase)/decrease in debtors |
(750,652) |
63,470 |
|
Increase/(decrease) in creditors |
28,479 |
(23,279) |
|
Increase in deferred income |
122,015 |
9,861 |
|
Cash (absorbed by)/generated from operations |
(78,633) |
36,027 |
| 21 |
Analysis of changes
in netfunds |
|
|