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2021-12-31-accounts

Page
Trustees'
annual
report
Independent
examiner's
report		 to the trustees
Statement offinancial
activities
Statement offinancial
position		 10
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement
offinancial		 activities 20
Notes to the detailed statement offinancial activities

Year ended 31 De cemb e r 202 1
Objectives and activities (conunvsdf
Education Stechnical devel
ment
Education
~
Working
with and being the link to UK universities,		 research establishments and students on
combustion
engineering,
where appropriate.
Training
~
Facilitating
training
and assessment
for Boiler Operators		 and Managers. Also, those people
working
in industry
on a range offuels for burner equipment.
QualiTications
~
Offering accreditation
to nationally
recognised		 standards.
Technical assistance
~
Tomembers
and non-members
alike from within membership.
Technical development
~
On products and services by membem
for members,		 where appropriate.
Technical research
~
Into new fuels, emissions,
pollution
control, where appropriate.
Technical groups
~
Working together for example on Boilers, Steam, Gas,		 Water, Design, Environment.
Research projects
~
Undertaking
or arranging
through
members		 or industry contacts. Promoting
research		 and
development
and providing a link between the		 universities and industry when requested.
Industrial
visits
~
To member companies or non-member
related		 companies where appropriate.
As stated, CEA works with existing
public educational
establishments		 across the UK in trying to further
and develop knowledge
for the benefit ofall.
Information
exchan
e
Responses
~
To UK member and all non-member
business		 enquiries by matchmaking wherever possible to
members.
Point ofcontact
~
For
all
market
entrants
or
general
organisations		 seeking industry information e.g.
research/press,
companies,
individuals,
Government		 departments etc.
Focal information
point
~
For news and opinions
within the industry
for members		 and non-members by members.
Directory ofproducts
and services
~
By members
for members
and non-members.
Databank
~
Of knowledge
from renowned
field experts within membership.
Database
~
Of companies
and
individuals
across
the		 whole industry who have engaged in CEA
programmes.

Year ended 3 1 Decemb er 2021 er 2021
2021 2020
Unrestricted
funds Totalfunds Total funds
Note 6 6
Income and endowments
Donations and legacies 4 6,200
Charitable
activities		 5 458,207 458,207 322,378
Investment income 6 42 42 494
Other income 7 3,141 3,141 200
Total income 461,390 461,390 329,272
Expenditure
Expenditure on charitable activities 8,9 (409,972) (409,972) (288,836)
Total expenditure (409,972) (409,972) (288,836)
Net income and net movement in funds 51,418 51,418 40,436
Reconciliation offunds
Total funds brought forward 363,882 363,882 323,446
Total funds canied forward 415,300 415,300 363,882

2021 2020
Note 6 6
Fixed assets
Tangible fixed assets 15 4,761 7,216
Current assets
Debtors 16 79,171 53,710
Cash at bank and in hand 393,105 351,581
472,276 405,291
Creditors: amounts falling due within one year 17 (61,737) (48,625)
Net current assets 410,539 356,666
Total assets less current liabilities 415,300 363,882
Net assets 415,300 363,882
Funds ofthe charity
Unrestricted
funds		 415,300 363,882
Total charity funds 21 415,300 363,882

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
6 6 6
Grants
Government grant income 6,200 6,200
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8 F
Members subscriptions and
contributions 85,367 85,367 92,595 92,595
BOASincome 284,844 284,844 166,698 166,698
Seminars, conferences, events and
training 27,550 27,550 2,905 2,905
TP/MCPO/I-GAS/SBWT income 42,819 42,819 49,662 49,662
BG
guides		 income 17,627 17,827 10,518 10,518
458,207 458,207 322,378 322,378

6. Investment
i		 ncome
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
F 6
Bank interest receivable 42 42 494 494
7. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8 6
Other income 3,141 3,141 200 200
8. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
6 8 E
Provision of knowledge and
information 391,371 391,371 277,621 277,621
Support costs 18,601 18,601 11,215 11,215
409,972 409,972 288,836 288,836

Activities
undertaken Support Totalfunds Total fund
directly costs 2021 2020
6
Provision of knowledge and
information 391,371 4,238 395,609 280,610
Governance costs 14,363 14,363 8,226
391,371 18,601 409,972 288,836
10. Analysis ofsupport costs
Analysis of
support costs
forcharitable
activity Total 2021 Total 2020
6
General office 2,550 2,550 2,025
Finance costs 1,688 1,688 964
Governance costs 14,363 14,383 8,226
18,601 18,601 11,215
11. Net income
Net income is stated after charging/(crediting):
2021 2020
Depreciation oftangible fixed assets 3,497 2,960
Foreign exchange differences 188 (166)
12. Independent examination fees
2021 2020
5
Fees payable to the independent examiner for.
Independent examination ofthe financial statements 1,300 1,200

Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
8 E
Wages and salaries 157,281 137,079
Social security costs 13,268 10,695
Employer contributions to pension plans 2,955 2,506
Other employee
benefits		 7,873 12,017
181,377 162,297
The average
head count of employees
during
full-time
equivalent
employees
during the year		 the year was 4 (2020:
is analysed as follows:		 3).The avera ge
number
o
2021 2020
No. No.
Number ofstaff - admin 3 2
Number ofstaif - management 1 1
4 3
The number ofemployees whose remuneration for the year fell within the following bands, were:
2021 2020
No. No.
F60,000to 669,999 1
670,000to 679,999 1
1

Tangible fixed a sset s
Fixtures and President's
fittings Medal Website Total
F K K
Cost
At 1 January 2021 6,904 699 10,291 17,894
Additions 1,042 1,043
At 31 December 2021 7,946 699 10,291 18,937
Depreciation
At 1 January 2021 4,192 698 5,788 10,678
Charge for the year 924 2,573 3,497
At 31 December 2021 5,116 698 8,361 14,174
Carrying
amount
At 31December 2021 2,830 1 1,930 4,761
At 31 December 2020 2,712 1 4,503 7,216
Debtors
2021 2020
K
Trade debtors 74,773 50,179
Prepayments
and		 accrued income 281 2,963
Other debtors 4,117 568
79,171 53,710
Creditors: amounts falling due within one year
2021 2020
K K
Trade creditors 215 2,174
Accruals and deferred income 38,528 30,803
Social security and other taxes 21,279 15,342
Other creditors 1,714 306
61,737 48,625
Deferred income
2021 2020
K K
Amount deferred in y ear 235

The amounts recognise d
in the financi		 al statements
for g		 overnment
g		 rants are as fol lows:
2021 2020
F 6
Recognised in income from donations and legacies:
Government grants income 6,200
Analysis of charitable funds
Unrestricted funds
At 1 At 31
January December
2021 Income Expenditure 2021
6 6 8
General funds 363,882 461,390 (409,972) 415,300
At 1 At 31
January December
2020 Income Expenditure 2020
8 6 F
General funds 323,446 329,272 (288,836) 363,882

Analysis ofnet as sets between funds
Unrestricted Total Funds
Funds 2021
6
Tangible fixed assets 4,761 4,761
Current assets 472,276 472,276
Creditors less than 1 year (61,737) (61,737)
Net assets 415,300 415,300
Unrestricted Total Funds
Funds 2020
8
Tangible fixed assets 7,216 7,216
Current assets 405,291 405,291
Creditors less than 1 year (48,625) (48,625)
Net assets 363,882 363,882

Ye ar ended 31 Decembe r 2021
2021 2020
K F
Income and endowments
Donations
and legacies
Government
grant income		 6,200
Charitable
activities
Members
subscriptions		 and contributions 85,367 92,595
BOASincome 284,844 166,698
Seminars, conferences, events and training 27,550 2,905
TP/MCPD/I-GAS/SBWT income 42,818 49,662
BG
guides income		 17,627 10,518
458,207 322,378
Investment
income
Bank interest receivable 42
Other income
Other income 3,141 200
Total income 461,380 329,272
Expenditure
Expenditure
on charitable		 activities
BOAS assessment
and		 certification expenses 127,450 64,141
Seminars, conferences, events and training 23,141 3,549
Wages and salaries 157,281 137,079
Employer's
NIC		 13,268 10,695
Pension costs 2,955 2,506
Certification
officer and		 BOAS / I-GAS audits 7,873 12,017
Rent, rates and water 10,546 12,261
Insurance 1,870 1,345
Other motor/travel
costs		 1,295 1,259
Legal and professional fees 14,363 7,768
Telephone,
website and		 internet 15,983 10,374
Other office costs 3,106 2,784
Depreciation 3,497 2,961
Bad debts written off 458
Foreign exchange
gain/loss		 188 (166)
Subscriptions
and other		 staff costs 680 1,910
TP/MOP
D/I-GAS/SBWT		 expenditure 16,288 10,137
BG
Guides expenses		 8,688 6,628
Interest and charges 1,500 1,130
409,972 288,836
Total expenditure 409,972 288,836
Net income 51,418 40,436

Ye ar ended 31 Decembe r 2021
2021 2020
8
Expenditure
on charitable		 activities
Provision ofknowledge and information
Activities undertaken directly
BOASassessment
and		 certification expenses 127,450 64,141
Seminars, conferences, events and training 23,141 3,549
Wages and salaries 157,281 137,079
Employer's
NIC		 13,268 10,695
Pension contributions 2,955 2,506
Certification
Officer & BOAS/I-GAS		 Audits 7,873 12,017
Rent, rates and water 10,548 12,261
Motor and travel costs 1,295 1,259
Telephone,
website and		 internet costs 15,983 10,374
Office expenses 3,106 2,784
Depreciation 3,497 2,961
Other staff costs 1,230
TP/MCPD/I-GAS/SBWT expenditure 16,288 10,137
BG
guide expenses		 8,688 6,628
391,371 277,621
Support costs
Insurance 1,870 1,345
Foreign exchange gain/loss 188 (166)
Subscriptions 880 680
Interest and charges 1,500 1,130
4,238 2,989
Governance
costs
Accountancy fees 1,350 1,200
Professional fees 13,013 6,568
Bad debts written off 458
14,363 8,226
Expenditure
on charitable		 activities 409,972 288,836