Charity Registration No. 1189915
Company Registration No. RC000861 (England and Wales)
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Wilkinson Dr T Hounsome Mr C J Gerrard Ms P A Nolan Ms P Lewns Mr I W Woodrow Dr R J Handley Dr D Hirst Dr C McParland Dr P Clack Ms E Strike (Appointed 17 November 2021) Ms H Williams (Appointed 17 November 2021)
Charity number 1189915
Company number
Registered office
RC000861 Grosvenor Court Ampfield Hill Ampfield Romsey Hampshire SO51 9BD
Auditor Azets Audit Services Athenia House 10-14 Andover Road Winchester Hampshire United Kingdom SO23 7BS
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 9 |
| Independent auditor's report | 10 - 13 |
| Statement of financial activities | 14 |
| Balance sheet | 15 |
| Statement of cash flows | 16 |
| Notes to the financial statements | 17 - 32 |
CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2022
The trustees, who are also the directors for the purposes of Company Law, present their report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Royal Charter , the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
Objectives and activities
The principal activity of the charity in the year under review was to advance the understanding and the standards of practice of ecology and environmental management for the benefit of the natural environment and the public good.
Additionally the charity furthers the conservation, management and enhancement of biodiversity and the maintenance of ecological processes and life support systems essential to a fully functional biosphere through the provision of a professional membership institute for ecologists and environmental managers in the UK and abroad.
The 12 months covered by this report refer to the activities undertaken by staff and volunteers in accordance with the Operational Plan for 2021-22, the first year of the three year Strategic Plan covering 2021 – 2024.
Our mission is to promote the highest standards of professional practice, and to raise the profile of professional ecological and environmental management, for the benefit of nature and society.
Our vision is of a society which values the natural environment and recognises the contribution of professional ecologists and environmental managers to its sustainable management.
Our goal is to increase CIEEM’s impact and influence through Raising Standards, Championing Change, Challenging and Influencing and Growing Membership.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Background
As a consequence of the increasing impact of human activities on the natural environment and the growing awareness of how we need to restore and manage the natural world more sustainably, there continues to be a pressing need for sound advice and action on environmental matters from professionally suitably qualified and highly competent ecologists and environmental managers. The Institute of Ecology and Environmental Management (IEEM) was established in 1991 to advance the understanding of ecology and environmental management and advance the standards of practice of ecology and environmental management for the benefit of the natural environment and the public good. We work to achieve this by identifying and promoting high standards of professional practice, by supporting those in the profession to achieve those standards and advocating ecological and environmental management as a rewarding and respected career.
On 1st April 2013, the Institute received a Royal Charter and changed its name to the Chartered Institute of Ecology and Environmental Management (CIEEM). CIEEM members, who now number 6,800, work across all major employment sectors including private sector consultancies, local authorities, statutory agencies, NGOs, industry, teaching and research, mostly in the UK and Ireland. CIEEM become a Charity registered in England and Wales in June 2020 in recognition of its work to benefit nature and society.
CIEEM members use sound scientific evidence as the mainstay of their work. They are required to practice their profession with an understanding, care, and appreciation for the conservation of nature and natural resources as well as maintaining standards of professionalism and integrity. Innovation, creativity, diligence and collaboration are often at the heart of their activities which, increasingly, are aligned with the societal need to tackle the climate emergency and biodiversity crisis. Connecting people with nature in an equitable and sustained way is also an important element of our members’ work.
CIEEM maintains the high standards of work expected of its members through enforcement of the Code of Professional Conduct by which all members are bound. CIEEM provides a range of services to help members deliver better outcomes for biodiversity, including organising a Professional Development Programme of workshops, training courses, webinars and conferences. It publishes technical guidance on good practice in relation to the work of professional ecologists and environmental managers and produces a quarterly members' bulletin, In Practice. Advice on aspects of competent practice is provided and special projects are undertaken, often in partnership with other relevant bodies, which lead to the significant development of ideas and tools for practitioners. The activities of CIEEM are greatly enriched by the work of the 11 Geographic Sections which cover the UK and Ireland and, together with the work of four Special Interest Groups covering the UK Overseas Territories, Marine and Coastal Habitats, Ecological Restoration and Habitat Creation, and Academia, offer additional events, networking opportunities and membership promotion.
CIEEM provides advice and support to those seeking to enter the profession through careers guidance and activities as well as networking events. Accreditation of appropriate degree courses by CIEEM ensures that those entering the profession through the formal education route are studying content that will aid their career choices and prepare them for a career in ecology and/or environmental management. A particular current focus is ensuring that the profession is accessible to all regardless of ethnic or socio-economic background, disability or gender.
CIEEM uses its expertise to help shape environmental policy through responses to numerous governmental consultations, policy engagement work and active membership of the Society for the Environment.
CIEEM is a registered charity, a company which is limited by guarantee.
Strategic report
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Achievements and performance
The Trustees and Directors are pleased to report that despite the continued disruption caused by the global COVID-19 pandemic 2021-22 has been yet another busy and productive year overseen by the Governing Board on behalf of the membership.
CIEEM’s membership is continuing to grow with a healthy stream of new applications supported by a very high retention rate. The COVID-19 pandemic continued to be a major concern for CIEEM and our members. We continued to invest in providing assistance and guidance for ecologists and environmental managers on how to appropriately and safely continue their work to protect and manage biodiversity in the light of movement restrictions necessitated by the COVID-19 pandemic. We continued to adapt many of our usual inperson services and support, such as training and conferences, to online events so that both members and non-members had access to the information and training they needed. However, as COVID-19 restrictions were progressively lifted the Secretariat and membership have started to return to pre-COVID working practises, although we are being cautious and trying to accommodate new ways of working. The Trustees have commended the Secretariat for their remarkable achievement over this period.
Supporting the professional development of our members is a key part of the Institute’s role and in 2021-22 the Institute ran 81 successful training courses and events (51 of these online and 28 in-person workshops and two courses mixing a field visit with online training delivery), 35 webinars, and five conferences. Our Member Networks (Geographic Sections and Special Interest Groups) whilst not as active as in previous years due to the continued limitations imposed by COVID-19 regulations, ran 44 events, the majority of which were online.
Our conference programme was again very popular. The year’s programme comprised:
2021 Irish conference: Nature Based Solutions: Opportunities in a time of biodiversity crisis and climate emergency (192 delegates)
2021 Scottish conference: Greening our Grey: Improving the Biodiversity in Urban Landscapes (202 delegates)
2021 Management, Mitigation and Monitoring (387 delegates)
2022 Welsh conference: Invertebrates: Think Small to see the Bigger Picture (155 delegates) 2022 Taking Biodiversity Net Gain from Theory to Practice (456 delegates)
Environmental policy and legislation continues to diverge across the UK nations, with the Republic of Ireland continuing to implement EU policy, creating a broader scope of work for the policy team and volunteers. In particular, there continue to be major reforms in England. Nevertheless we continue to expand our engagement and influence with ministers, parliamentarians, government agencies and civil servants across the UK nations and in Ireland. We also continue to increase our press coverage in the trade media.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Action 2030 and Sustainability
Background
In September 2019, we declared a climate emergency and biodiversity crisis, acknowledging that these two issues are inextricably linked and that urgent action is needed at all levels. We have since launched Action 2030: a project which will see us reach net-zero carbon emissions by 2030 and lead the way for our professions in taking urgent action to address the climate emergency and biodiversity crisis. Led by our Action2030 group who will guide us to achieve this ambition they also proved information and guidance to members on reducing their emissions
To show our commitment to these goals, we signed up to the Pledge to Net Zero which commits us to:
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Set and commit to deliver a greenhouse gas target in line with either a 1.5°C (encouraged) or well below 2°C climate change scenario – covering buildings and travel as a minimum.
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Publicly report greenhouse gas emissions and progress against this target each year.
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Publish one piece of research/thought-leadership each year on practical steps to delivering an economy in line with climate science and in support of net zero carbon. Alternatively, provide mentoring and support for smaller signatory companies in setting targets, reporting and meeting the requirements of the pledge.
Baseline and Target
In May 2022, we formally submitted our net-zero target of:
90% absolute reduction of scope 1, 2 and 3 greenhouse gas emissions by 2030 from a 2019 base year.
CIEEM’s overall Carbon Footprint (tonnesCO2e) for the Baseline year of 2019/20 (used due to the impacts of the COVID-19 pandemic on usual business activities in 2020/21) is 77.52.
Emissions Reduction and Progress
The scope of our net-zero target, our plan to reduce emissions, principles for selection of offsetting projects and progress to date is set out in our Carbon Reduction Plan. This Plan is updated annually.
The emissions for the 2021-22 operational year were 58.45 TonnesCO2e. This represents a 24.61% reduction in emissions on our baseline year. This is fantastic progress made by some of the initiatives set out in the Carbon reduction Plan, however we must also note there were periods of the operational year that we were not at normal levels of travel, working in the office, and in person events due to the COVID-19 pandemic restrictions. We will be mindful in how and when we attend/hold in person events now restrictions have eased to ensure we are progressing on the target.
The All-Party Parliamentary Group for Nature – a cross-party group of MPs and Peers in Westminster that covers the whole of the UK – continues to engage parliamentarians but engagement has been affected by COVID-19.
The 2021 CIEEM Awards Presentation was held in October 2021. The recipient of the CIEEM Medal for 2021 was Professor Sir Ian Boyd DSC FRSB FRSE.
Ensuring that work carried out by ecologists and environmental managers is undertaken to a competent standard is necessary to protect the reputation of the profession, to maintain public confidence in its work and to ensure that it leads to the best possible outcomes for ecosystems, their biodiversity and society. The lack of statutory regulation and informed scrutiny of the profession’s work can encourage individuals to work outside of their competence and lead to poor outputs and poor outcomes. To this end, CIEEM has been developing a new approach to raising practice standards which we believe will not only significantly help to address the challenges outlined above but will also explore means of identifying evidence-based progression pathways for ecologists and environmental managers looking to advance their careers.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Promoting the concept of Biodiversity Net Gain is important to us and, following the publication of the first UK Principles on Delivering Biodiversity Net Gain in 2016 (in collaboration with IEMA and CIRIA), we continued to work in partnership to develop new guidance for developers, local planning authorities and ecologists which was published in 2019. The announcement that Biodiversity Net Gain is planned to become a mandatory requirement in England when the proposed Environment Bill comes into law has led to some new areas of work for the Institute around good practice in implementation, including a major research project, funded by the Esmee Fairbairn Trust, into the links between delivery of Biodiversity Net Gain and people’s wellbeing.
With the help of numerous sponsors, we collaborated with the University of Exeter on research into bat mitigation effectiveness in the built environment. We are following up this research with new industry guidance due to be published in 2022.
These and many other of CIEEM’s activities depend on the support, commitment and time freely given by member volunteers of which there are about 350. An estimate of this input is about 22,000 hours, CIEEM extends a huge thank you to all our volunteers.
Despite the economic uncertainties there are 139 Practices listed on the Registered Practices scheme, which encourages employers to commit to working to high professional standards to deliver good outcomes for biodiversity and in their treatment of staff and customers.
The new Strategic Plan covering the 3-year period 2021 – 2024 has provided clarity and focus to guide our work as we continue our mission in support of better outcomes for nature and society. This has five interlinked strategic goals (in no particular order):
Raise standards Champion change Challenge and influence Achieve Action 2030 Strengthen and improve
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
The Governing Board approved a budget and operational plan that provided a surplus of £ 50,531 which represented 3.4% of the budgeted income for the year in accordance with the policy of achieving a minimum surplus of 3% of income. The outturn for the year shows a surplus of £ 81,304 which represents 5.6% of the total turnover of £ 1,435,267.
Reserves Policy
The Trustees reserves policy is to allow the Institute's financial reserves to grow to approximately six months of essential operating expenditure. The cash balance as at 31 March 2022 stood at £ 775,696 which represents approximately 6 months of operating expenditure, although the financial reserves being reported in the year end accounts are £ 179,987. The financial assets are substantially below the cash position due to the deferral of membership income in accordance with the membership subscription income recognition policy. However, the Trustees believe that the cost of providing membership services is lower than the amount deferred and that the actual free financial reserves are in excess of the net current asset position shown on the balance sheet. The Trustees intend to build up the size of ‘free’ reserves (i.e. monies that do not have to be drawn on for planned operational activities) over the next few years through setting the target of annual budgets with an operating surplus of at least 3% of income.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
The principal sources of income are membership subscriptions and professional development programme income. Membership subscriptions support ecologists and environmental managers in the UK, Ireland and abroad, and professional development programmes increase awareness and understanding of environmental issues.
Investment policy
The Institute keeps its financial assets in ethical financial instruments with Triodos Bank and the Ecology Building Society.
Risk Management
During 2021-22 the Trustees assessed the risks facing CIEEM and the achievement of its objectives. They remain satisfied as to the actions taken to negate or minimise risks whilst remaining aware that there are no absolute assurances that major risks can be avoided in the future.
Remuneration policy
A staff remuneration sub-committee meets annually to review overall salary levels, and senior staff salaries. The committee is composed of the Chair of the Board (the President), the Honorary Secretary and the Honorary Treasurer. Benchmarking of salaries is done periodically and uses external data including the Professional Associations Research Network (PARN) reports and the Trade Association reports.
Salaries for key management personnel were benchmarked in a previous year. These salaries are now set by the Staff Remuneration committee which is a subcommittee of the Governing Board and is made up of the President, the Honorary Treasurer and the Honorary Secretary.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Future Plans
The Governing Board have approved a budget and operational plan that continues the projects of developing accreditation schemes for the Ecological Clerk of Works role and practitioners undertaking ecological impact assessment (EcIA).
Under our “Championing Change” banner the Board have also approved funding activities and resources to improve diversity and inclusion within the sector.
A wide-ranging online conference and training programme will support our members in their continuing professional development. We will continue to develop our webinar programme throughout the year and support the Member Networks to organise events and activities and to engage members through online events and activities. Now that COVID-19 restrictions are easing or entirely lifted, we will also return to having more face-to-face conferences and training events, while balancing the needs of members, new ways of working and environmental/sustainability concerns.
We will continue to respond to UK and Irish governments’ consultations on environmental topics linked to a high volume of new legislation and policy initiatives. As part of our ‘Challenge and Influence’ agenda we will be proactive in leading discussions around green skills, natural capital assessment and environmental net gain.
Our work to raise standards of professional practice will continue and we plan to publish revised guidance on good working practices as well as new advice on air quality impact assessment. Work on developing new guidance for bat mitigation will continue, together with advice and guidance for members in England on biodiversity net gain. Long-term projects, such as the Raising Standards project and the development of the accredited ECoW scheme will continue.
The Governing Board has recognised that the 2022-23 operational year will be a difficult one due to externalities including the cost of living crisis, the war in Ukraine, and internal concerns around recruitment and staff retention. The Board have approved a budget and operational plan for the 2022/23 year that is aimed at consolidating and building on the successes and efforts achieved in the 2021/22 year.
Key projects and activities for the coming year include:
Engaging with key policy and legislation events such as COP15, COP26 and the development of the Environment Bill (in the UK).
Publishing guidance on bat mitigation techniques, good practice guidance resources and new professional competency standards.
Developing raising standards, accreditation schemes for the Ecological Clerk of Works role and practitioners undertaking ecological impact assessment (EcIA).
Taking steps to create a more diverse and inclusive profession. Supporting early careers entrants coming into the profession.
The Board is also acutely aware and concerned that the success of CIEEM is adding to capacity and workload issues in the Secretariat. Coupled with the developing cost of living crisis this is potentially putting strain on individuals within the Secretariat which could impact on staff’s wellbeing and resilience. Although there are few quick fixes available to us, the Board will continue to work with the Secretariat on smart ways of working and providing the resources they need to do their work.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Administrative Information
The Institute was incorporated as a company on 19th August 1991 and is a Royal Charter company limited by guarantee. It became a Chartered Institute (CIEEM) on 1st April 2013. CIEEM was awarded charitable status (registered in England and Wales) on 12 June 2020. CIEEM's governing document is its Royal Charter and Byelaws. Management of CIEEM is through a Governing Board comprising the President, Vice Presidents (four), Honorary Treasurer, Company Secretary and up to five ordinary members. Ten of the 12 members of the Governing Board must be elected from the membership. The Governing Board has seven committees or subcommittees responsible for the strategic development and operational implementation of specific areas of activity: Professional Standards Committee; Membership Admissions Committee; Training, Education and Careers Development Committee; Registration Authority; Staff Remuneration Sub-committee; Audit Risk and Investment Sub-committee.
Trustees
Prof P M Wade (Resigned 17 November 2021) Ms L J Kerslake (Resigned 17 November 2021) Mr P Wilkinson Dr T Hounsome Mr C J Gerrard Ms P A Nolan Ms P Lewns Mr I W Woodrow Dr R J Handley Dr D Hirst Dr C McParland Dr P Clack Ms E Strike (Appointed 17 November 2021) Ms H Williams (Appointed 17 November 2021)
Recruitment and appointment of trustees are made via nominations from the membership and elections which only members with a Professional grade are allowed to vote as per our Governance Regulations.
Induction and training of trustees is provided by an information pack alongside training by The National Council for Voluntary Organisations .
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
Statement of trustees' responsibilities
The trustees, who are also the directors of Chartered Institute of Ecology and Environmental Management for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year. Under Company Law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
The auditor, Azets Audit Services, will be proposed for reappointment at the AGM in November 2022.
The trustees' r eport, including the strategic report, was approved by the Board of Trustees.
Dr R J Handley
Trustee Dated: 23 June 2022
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
Opinion
We have audited the financial statements of Chartered Institute of Ecology and Environmental Management (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice) .
In our opinion, the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
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the information given in the financial statements is inconsistent in any material respect with the trustees' r eport; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records; or
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we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the s tatement of trustees' r esponsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: http s :// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
Extent to which the audit was considered capable of detecting irregularities, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.
In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:
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Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;
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Reviewing minutes of meetings of those charged with governance;
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Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;
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Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
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Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Michael Tizard (Senior Statutory Auditor) for and on behalf of Azets Audit Services
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Chartered Accountants Statutory Auditor
Athenia House 10-14 Andover Road Winchester Hampshire United Kingdom SO23 7BS
Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted Restricted funds funds 2022 2022 Notes £ £ Income and endowments from: Donations , legacies and grants 3 - 30,000 Charitable activities 4 1,345,623 57,465 Investments 5 1,760 - Other income 6 419 - Total income 1,347,802 87,465 Expenditure on: Charitable activities 7 1,283,498 70,465 Net income for the year/ Net movement in funds 64,304 17,000 Fund balances at 1 April 2021 115,683 - Fund balances at 31 March 2022 179,987 17,000 |
TotalUnrestricted funds 2022 2021 £ £ 30,000 32,007 1,403,088 1,234,771 1,760 1,680 419 276 1,435,267 1,268,734 1,353,963 1,165,812 81,304 102,922 115,683 12,761 196,987 115,683 |
Restricted funds 2021 £ - 37,150 - - 37,150 37,150 - - - |
Total 2021 £ 32,007 1,271,921 1,680 276 1,305,884 1,202,962 102,922 12,761 115,683 |
|---|---|---|---|
| Donations , legacies and grants 3 Charitable activities 4 Investments 5 Other income 6 Total income Expenditure on: Charitable activities 7 Net income for the year/ Net movement in funds Fund balances at 1 April 2021 Fund balances at 31 March 2022 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
BALANCE SHEET
AS AT 31 MARCH 2022
| 2022 Notes £ Fixed assets Tangible assets 11 Current assets Debtors 12 94,690 Cash at bank and in hand 775,696 870,386 Creditors: amounts falling due within one year 14 (673,627) Net current assets Total assets less current liabilities Income funds Restricted funds 17 Unrestricted funds 18 179,987 |
2021 £ £ 228 87,229 690,218 777,447 (665,126) 196,759 196,987 17,000 115,683 179,987 196,987 |
£ 3,362 112,321 115,683 - 115,683 115,683 |
|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022, although an audit has been carried out under section 144 of the Charities Act 2011.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 23 June 2022
| Dr R J Handley | Dr D Hirst |
|---|---|
| Trustee | Trustee |
Company Registration No. RC000861
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022
| Notes Cash flows from operating activities Cash generated from operations 22 Investing activities Investment income received Net cash generated from investing activities Financing activities Payment of obligations under finance leases Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year |
2022 £ 1,760 (2,905) |
£ 86,623 1,760 (2,905) 85,478 690,218 775,696 |
2021 £ 1,680 (3,608) |
£ 199,228 1,680 (3,608) 197,300 492,918 690,218 |
|---|---|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
Charity information
Chartered Institute of Ecology and Environmental Management is a royal charter company limited by guarantee incorporated in England and Wales. The registered office is Grosvenor Court, Ampfield Hill, Ampfield, Romsey, Hampshire, SO51 9BD.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Membership income is recognised in the accounting period to which the services covered by the membership agreement will be available to the member.
Professional development income is recognised on the date on which the related training course is
delivered.
Other income is recognised in the period in which the related service is provided.
Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met . Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable . A grant received before the recognition criteria are satisfied is recognised as a liability.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
(Continued)
1.5 Expenditure
Expenses include VAT where applicable, and where the charity is unable to reclaim under its partial exemption calculations.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment 25% on cost Fixtures and fittings 10% on cost Computers 33% on cost Software 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. The expense is allocated between activities and restricted funds on the basis of staff time used for the different activities.
1.12 Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to net income/(expenditure) for the year so as to produce a constant periodic rate of interest on the remaining balance of the liability.
1.13 Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/(expenditure) for the period.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations , legacies and grants
| Restricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2022 | 2021 | |
| £ | £ | |
| Donations and gifts | 30,000 | 210 |
| Covid-19 Government grant | - | 31,797 |
| 30,000 | 32,007 |
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
4 Charitable activities
| Membership 2022 £ Sales within charitable activities 894,489 Other income - 894,489 Analysis by fund Unrestricted funds 894,489 Restricted funds - 894,489 |
Member Network Professional Development Marketing, Communication & Registered Practices 2022 2022 2022 £ £ £ 2,105 340,276 91,332 - - - 2,105 340,276 91,332 2,105 340,276 91,332 - - - 2,105 340,276 91,332 |
Policy & Information Professional Standards Degree Accreditation 2022 2022 2022 £ £ £ 8,333 62,185 3,000 - 1,368 - 8,333 63,553 3,000 8,333 6,088 3,000 - 57,465 - 8,333 63,553 3,000 |
Total 2022 £ 1,401,720 1,368 1,403,088 1,345,623 57,465 1,403,088 |
Total 2021 £ 1,271,921 - 1,271,921 1,234,771 37,150 1,271,921 |
|---|---|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
4 Charitable activities
| Charitable activities For the year ended 31 March 2021 Membership £ Sales within charitable activities 839,442 Analysis by fund Unrestricted funds 839,442 Restricted funds - 839,442 |
Member Network Professional Development Marketing, Communication & Registered Practices £ £ £ 158 313,167 63,254 158 313,167 63,254 - - - 158 313,167 63,254 |
(Continued) Policy & Information Professional Standards Total 2021 £ £ £ 18,750 37,150 1,271,921 18,750 - 1,234,771 - 37,150 37,150 18,750 37,150 1,271,921 |
|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
5 Investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2022 | 2021 | |
| £ | £ | |
| Interest receivable | 1,760 | 1,680 |
| Other income | ||
| Unrestricted | Unrestricted | |
| funds | funds | |
| 2022 | 2021 | |
| £ | £ | |
| Royalties | 419 | 276 |
6 Other income
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
7 Charitable activities
| Membership 2022 £ Staff costs 202,440 Other direct costs 24,429 226,869 Share of support costs (see note 8) 112,397 Share of governance costs (see note 8) 9,925 349,191 Analysis by fund Unrestricted funds 349,191 Restricted funds - 349,191 |
Member Networks Professional Development Marketing, Communications & Registered Practices Policy & Information Professional Standards Degree Accreditation 2022 2022 2022 2022 2022 2022 £ £ £ £ £ £ 50,121 148,965 - 77,793 - - 237 192,492 11,231 93,716 75,763 600 50,358 341,457 11,231 171,509 75,763 600 37,268 71,277 43,630 121,956 43,684 27,320 666 4,059 1,113 724 1,123 1,034 88,292 416,793 55,974 294,189 120,570 28,954 88,292 416,793 55,974 294,189 50,105 28,954 - - - - 70,465 - 88,292 416,793 55,974 294,189 120,570 28,954 |
Total 2022 £ 479,319 398,468 877,787 457,532 18,644 1,353,963 1,283,498 70,465 1,353,963 |
Total 2021 £ 430,211 302,813 733,024 456,108 13,830 1,202,962 1,165,812 37,150 1,202,962 |
|---|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
- 7 Charitable activities
| Charitable activities For the year ended 31 March 2021 Membership £ £ Staff costs 211,437 Other direct costs 29,345 240,782 Share of support costs (see note 8) 124,259 Share of governance costs (see note 8) 9,119 374,160 Unrestricted funds 374,160 Restricted funds - 374,160 |
(Continued) Member Networks Professional Development Marketing, Communications & Registered Practices Policy & Information Professional Standards Total 2021 £ £ £ £ £ 30,065 115,849 - 72,860 - 430,211 460 155,595 9,000 73,193 35,220 302,813 30,525 271,444 9,000 146,053 35,220 733,024 42,917 74,974 50,293 114,473 49,192 456,108 176 2,953 736 341 505 13,830 73,618 349,371 60,029 260,867 84,917 1,202,962 73,618 349,371 60,029 260,867 47,767 1,165,812 - - - - 37,150 37,150 73,618 349,371 60,029 260,867 84,917 1,202,962 |
|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 8 Support costs Support costs Governance costs £ £ Staff costs 226,241 - Depreciation 3,135 - Other staff costs 10,440 4,192 Rent and rates 46,808 - Property repairs and maintenance 1,921 - Computer running costs 56,438 - Credit card charges 14,389 - Printing and stationery 21,305 - Website costs 5,291 - Partial VAT exemption adjustment 46,809 - Other sundry costs 24,755 - Audit fees - 6,900 Accountancy - 7,552 457,532 18,644 Analysed between Charitable activities 457,532 18,644 |
2022 £ 226,241 3,135 14,632 46,808 1,921 56,438 14,389 21,305 5,291 46,809 24,755 6,900 7,552 476,176 476,176 |
Support costs Governance costs £ £ 213,612 - 3,727 - 6,517 1,050 61,943 - 9,869 - 65,035 - 15,869 - 14,787 - 3,746 - 31,600 - 29,403 - - 6,550 - 6,230 456,108 13,830 456,108 13,830 |
2021 £ 213,612 3,727 7,567 61,943 9,869 65,035 15,869 14,787 3,746 31,600 29,403 6,550 6,230 469,938 469,938 |
|---|---|---|---|
Governance costs includes payments to the auditors of £ 6,900 (2021 - £6,550) for audit fees.
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
10 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Social security costs Other pension costs The number of employees whose annual remuneration was £60,000 or more were: £60,000 - £70,000 £70,000 - £80,000 |
2022 Number 21 2022 £ 598,928 53,260 53,372 705,560 2022 Number - 1 |
2021 Number 20 2021 £ 549,544 48,271 46,008 643,823 2021 Number 1 - |
|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 11 | Tangible fixed assets | |||||
|---|---|---|---|---|---|---|
| Plant and | Fixtures and | Computers | Software | Total | ||
| equipment | fittings | |||||
| £ | £ | £ | £ | £ | ||
| Cost | ||||||
| At 1 April 2021 | 10,903 | 2,526 | 10,670 | 6,880 | 30,979 | |
| Disposals | (10,903) | - | - | (6,880) | (17,783) | |
| At 31 March 2022 | - | 2,526 | 10,670 | - | 13,196 | |
| Depreciation and impairment | ||||||
| At 1 April 2021 | 10,903 | 2,127 | 7,707 | 6,880 | 27,617 | |
| Depreciation charged in the year | - | 171 | 2,963 | - | 3,134 | |
| Eliminated in respect of disposals | (10,903) | - | - | (6,880) | (17,783) | |
| At 31 March 2022 | - | 2,298 | 10,670 | - | 12,968 | |
| Carrying amount | ||||||
| At 31 March 2022 | - | 228 | - | - | 228 | |
| At 31 March 2021 | - | 399 | 2,963 | - | 3,362 |
The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts. The depreciation charge in respect of such assets amounted to £2,963 (2021 - £3,557) for the year.
| Computers 12 Debtors Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income |
2022 £ - 2022 £ 46,725 9,855 38,110 94,690 |
2021 £ 2,963 2021 £ 69,294 - 17,935 87,229 |
|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
13 Finance lease commitments
Future minimum lease payments due under finance leases:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Within one year | - | 2,905 |
Finance lease payments represent rentals payable by the charity for certain items of computer equipment. No restrictions are placed on the use of the assets. The average lease term is 3 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.
Net obligations under finance lease and hire purchase contracts are secured by fixed charges on the assets concerned.
14 Creditors: amounts falling due within one year
| Notes Obligations under finance leases 13 Other taxation and social security Deferred income 15 Trade creditors Other creditors Accruals |
2022 £ - 12,828 542,296 54,687 17,349 46,467 673,627 |
2021 £ 2,905 12,147 533,464 72,214 7,916 36,480 665,126 |
|---|---|---|
15 Deferred income
| Other deferred income Deferred income brought forward Deferred income released during the year Deferred income arising in year Deferred income carried forward |
2022 2021 £ £ 542,296 533,464 2021 £ 533,464 (533,464) 542,296 542,296 |
|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
16 Retirement benefit schemes
Defined contribution schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £53,372 (2021 - £46,008).
17 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
| Professional Standards Esmee Fairbairn Project |
Movement in funds Incoming resources Resources expended £ £ 16,650 (16,650) 20,500 (20,500) 37,150 (37,150) |
Balance at 1 April 2021 £ - - - |
Movement in funds Incoming resources Resources expended 31 £ £ 57,465 (40,465) 30,000 (30,000) 87,465 (70,465) |
Balance at March 2022 £ 17,000 - 17,000 |
|---|---|---|---|---|
18 Unrestricted funds
The income funds of the charity include un restricted funds comprising the following unexpended balances :
| General Fund |
Balance at 1 April 2020 £ 12,761 12,761 |
Movement in funds Incoming resources Resources expended £ £ 1,268,734 (1,165,812) 1,268,734 (1,165,812) |
Balance at 1 April 2021 £ 115,683 115,683 |
Movement in funds Incoming resources Resources expended 31 £ £ 1,347,802 (1,283,498) 1,347,802 (1,283,498) |
Balance at March 2022 £ 179,987 179,987 |
|---|---|---|---|---|---|
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 19 Analysis of net assets between funds Unrestricted funds Restricted funds 2022 2022 £ £ Fund balances at 31 March 2022 are represented by: Tangible assets 228 - Current assets/ (liabilities) 179,759 17,000 179,987 17,000 |
TotalUnrestricted funds Restricted funds 2022 2021 2021 £ £ £ 228 3,362 - 196,759 112,321 - 196,987 115,683 - |
Total 2021 £ 3,362 112,321 115,683 |
|---|---|---|
20 Operating lease commitments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
| Within one year Between two and five years |
2022 £ 35,100 132,512 167,612 |
2021 £ - - - |
|---|---|---|
Lease payments of £28,252 (2021 £21,688) have been recognised as an expense in the year ended 31 March 2022.
21 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Aggregate compensation | 246,212 | 230,226 |
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CHARTERED INSTITUTE OF ECOLOGY AND ENVIRONMENTAL MANAGEMENT
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022
| 22 | Cash generated from operations | 2022 | 2021 | |
|---|---|---|---|---|
| £ | £ | |||
| Surplus for the year | 81,304 | 102,922 | ||
| Adjustments for: | ||||
| Investment income recognised in statement of financial activities | (1,760) | (1,680) | ||
| Depreciation of tangible fixed assets | 3,135 | 3,727 | ||
| Movements in working capital: | ||||
| (Increase) in debtors | (7,462) | (21,135) | ||
| Increase in creditors | 2,574 | 11,627 | ||
| Increase in deferred income | 8,832 | 103,767 | ||
| Cash generated from operations | 86,623 | 199,228 | ||
| 23 | Analysis of changes in net funds | |||
| At 1 April 2021 | Cash flows At 31 March 2022 | |||
| £ | £ | £ | ||
| Cash at bank and in hand | 690,218 | 85,478 | 775,696 | |
| Obligations under finance leases | (2,905) | 2,905 | - | |
| 687,313 | 88,383 | 775,696 |
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