2022-12-31-accounts - The Combustion Engineering Association

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			Page
Trustees' annual report
Independent examiner's report	to the trustees
Statement offinancial activities			10
Statement offinancial position
Statement ofcash flows			12
Notes to the financial statements			13
The following pages do not form part of		the financial statements
Detailed statement offinancial	activities		22
Notes to the detailed statement	offinancial	activities	23

Objectives and activities (conrrnvee	Objectives and activities (conrrnvee
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			Year ended 3	1 Decemb	er 2022	er 2022
					2022		2021
					Unrestricted
					funds	Totalfunds	Total funds
				Note	E	E	8
Income and	endowments
Donations and legacies				4	500	500
Charitable activities				5	542,557	542,557	458,207
Investment	income			6	2,379	2,379	42
Other income				7	1	1	3,141
Total income					545,437	545,437	461,390
Expenditure
Expenditure	on charitable	activities		8,9	(506,407)	(506,407)	(409,972)
Total expenditure					(506,407)	(506,407)	(409,972)
Net income	and net movement		in funds		39,030	39,030	51,418
Reconciliation offunds
Total funds	brought forward				415,300	415,300	363,882
Total funds	carried forward				454,330	454,330	415,300

				2022		2021
Fixed assets			Note	5		F
Tangible fixed assets			15		2,500	4,761
Current assets
Debtors Cash at bank and in	hand			115,641 387,790		79,171 393,105
				503,431		472,276
Creditors: amounts	falling due within one year		17	(51,601)		(61,737)
Net current assets					451,830	410,539
Total assets less current		liabilities			454.330	415,300
Net assets					454,330	415,300
Funds ofthe charity
Unrestricted funds					454,330	415,300
Total charity funds			19		454,330	415,300

	Year ende	d 31 December 20	22
			2022	2021
Cash flows from operating Net income	activities		39,030	51,418
Adjustments for:
Depreciation oftangible fixed assets			3,204	3,496
Other interest receivable and	similar income		(2,379)	(42)
Accrued (income)/expenses			(20,756)	7,728
Changestn:
Trade and other debtors			(36,077)	(25,461)
Trade and other creditors			10,620	5,387
Cash generated from operations			(6,356)	42,524
Interest received			1,966	42
Net cash (used in)/from operating activities			(4,372)	42,566
Cash flows from investing	activities
Purchase oftangible assets			(943)	(1,043)
Net cash used in investing activities			(943)	(1,043)
Net (decrease)/increase in	cash and cash	equivalents	(5,315)	41,523
Cash and cash equivalents	at beginning	ofyear	393,105	351,582
Cash and cash equivalents	at end ofyear		387,790	393,105

Donations and legacies
	Unrestricted	Total	Funds	Unrestricted	Total	Funds
	Funds		2022	Funds		2021
				5		r
Donations
Donations	500		500

Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		8	6	6
Members subscriptions	and
contributions		87,220	87,220	85,367	85,367
BOASincome		314,491	314,491	284,844	284,844
Seminars, conferences,	events and
training TP/MCPD/I-GAS/SBWT	income	54,125 71,650	54,125 71,650	27,550 42,819	27,550 42,819
BG guides income		15,071	15,071	17,627	17,627
		542,557	542,557	458,207	458,207

Investment i	ncome
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2022	Funds	2021
			6		8
Bank interest	receivable		2,379	2,379	42	42
Other income
			Unrestricted	Total Funds	Unrestricted	Total Funds
			Funds	2022	Funds	2021
						F
Other income			1	1	3,141	3,141
Expenditure	on charitable		activities by fund type
			Unrestdcted	Total Funds	Unrestricted	Total Funds
			Funds	2022	Funds	2021
						6
Provision of	knowledge	and
information			489,769	489,769	391,371	391,371
Supportcosts			16,638	16,638	18,601	18,601
			506,407	506,407	409,972	409,972
Expenditure	on charitable		activities by activity type
			Activities
			undertaken	Support	Totalfunds	Total fund
			directly F	costs F	2022 6	2021 f
Provision of knowledge		and
information			489,769	5,030	494,799	395,609
Governance	costs			11,608	11,608	14,363
			489,804	16,638	506,407	409,972

10.	Analysis of	support cos	ts
					Analysis of
					support	costs
					for charitable
						activity	Total 2022	Total 2021
							E	E
	General office					3,084	3,084	2,550
	Finance costs					1,946	1,946	1,888
	Governance	costs				11,608	11,608	14,363
						16,638	16,638	18,601
11.	Net income
	Net income is stated after		charging/(crediting):
							2022	2021
							E	E
	Depreciation	oftangible fixed assets					3,205	3,497
	Foreign exchange differences						(163)	188
12.	Independent	examination	fees
							2022	2021
							E	E
	Fees payable	to the independent		examiner for:
	Independent	examination	ofthe	financial statements			1,500	1,300

Staff costs
The total staff costs and	employee	benefits for the	reporting	period are analysed as	follows:
				2022	2021
				E
Wages and salaries				164,275	157,281
Social security costs				11,607	13,268
Employer contributions	to pension	plans		3,416	2,955
Other employee benefits				25,790	7,873
				205,088	181,377

full-time equivalent employ	ees duding the year	is analysed as follows:
		2022	2021
		No.	No.
Number ofstaff - admin		3	3
Number ofstaff - management		1	1
		4	4
The number ofemployees	whose remuneration	for the year fell within the following	bands, were:
		2022	2021
		No.	No.
E70,000to E79,999		1	1

15.	During the year one trustee, Matthew S (2021 two trustees E5,469). Tangible fixed assets	cofield, wa	s paid	F3,393for hi	s work as a BOA	SAssessor
		Fixtures	and		User defined
		fittings		Equipment	asset	Total
		F			E	F
	Cost
	At 1 January 2022	7,946		699	10,291	18,936
	Additions		943			943
	At 31 December 2022	8,889		699	10,291	19,879
	Depreciation
	At 1 January 2022	5,116		698	8,361	14,175
	Charge for the year	1,275			1,929	3,204
	At 31 December 2022	6,391		698	10,290	17,3'79
	Carrying amount
	At 31December 2022	2,498				2,500
	At 31 December 2021	2,830			1,930	4,761
16.	Debtors
					2022	2021
						E
	Trade debtors				109,444	74,773
	Prepayments and accrued income				5,652	281
	Other debtors				545	4,117
					115,641	79,171
17,	Creditors: amounts falling due within	one year
					2022	2021
					8
	Trade creditors				1,834	215
	Accruals and deferred income				17,773	38,529
	Social security and other taxes				28,268	21,279
	Other creditors				3,726	1,714
					51,601	61,737

		At 1			At 31
		January			December
		2022	Income	Expenditure	2022
		6	F
General	funds	415,300	545,437	(506,407)	454,330
		At 1			At 31
		January			December
		2021 F	Income 6	Expenditure	2021 f
General	funds	363,662	461,390	(409,972)	415,300

20.	Analysis of net as	se	ts between funds
					Unrestricted	Total Funds
					Funds	2022
						8
	Tangible fixed assets				2,500	2,500
	Current assets				503,431	503,431
	Creditors less than	1	year		(51,601)	(51,601)
	Net assets				454,330	454,330
					Unrestricted	Total Funds
					Funds	2021
						E
	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
21.	Analysis ofchanges		in net debt
				At		At
				1 Jan 2022	Cash flows	31Dec 2022
				E	E	8
	Cash at bank and in hand			393,105	(5,315)	387,790

		Year ended 31 Decembe	r 2022
			2022	2021
			K	F
Income and endowments
Donations and legacies
Donations			500
Charitable activities
Members subscriptions	and	contributions	87,220	85,367
BOASincome			314,491	284,844
Seminars, conferences,	events and training		54,125	27,550
TP/MCPD/I-GAS/SBWT	income		71,650	42,819
BG guides income			15,071	17,627
			542,557	458,207
Investment income
Bank interest receivable			2,379	42
Other income
Other income				3,141
Total income			545,437	461,390
Expenditure
Expenditure on charitable		activities
BOAS assessment and	certification expenses		157,797	127,450
Seminars, conferences,	events and training		61,085	23,141
Wages and salaries Employer's NIC			164,275 11,607	157,281 13,268
Pension costs			3,416	2,955
Other post-retirement benefits			25,756	7,873
Rent			9,193	9,193
Rates and water			2,202	1,353
Insurance			2,449	1,870
Other motor/travel costs			1,219	1,295
Legal and professional	fees		11,608	14,388
Telephone			15,987	15,982
Other office costs			4,357	3,106
Depreciation			3,204	3,496
Foreign exchange gain/loss			(163)	188
Subscriptions and other	staff costs		635	880
TP/MCPD/I-GAS/SBWT	expenditure		21,767	16,287
BG guides expenditure			7,904	8,688
Interest and charges			2,109	1,500
			506,407	409,972
Total expenditure			506,407	409,972
Net income			39,030	51,418

					Year ended 31 Decembe	r 2022
						2022	2021
							8
Expenditure on charitable				activities
Provision ofknowledge			and information
Activities undertaken		directly
BOAS assessment	and		certification expenses			157,797	127,450
Seminars, conferences,			events		and training	61,085	23,141
Wages and salaries						164,275	157,281
Employer's NIC						11,607	13,268
Pension contributions						3,416	2,955
Certification Oificer	& BOAS/I-GAS Audits					25,756	7,873
Rent						9,193	9,193
Rates &water						2,202	1,353
Motor and travel costs						1,219	1,295
Telephone, website	and		internet		costs	15,987	15,982
Office expenses						4,357	3,106
Depreciation						3,204	3,496
TP/MCP D/I-GAS/SBWT			expenditure			21,767	16,287
BG guide expenses						7,904	8,688
						489,769	391,368
Support costs
Insurance						2,449	1,870
Foreign exchange gain/loss						(163)	188
Subscriptions						635	680
Interest and charges						2,109	1,500
						5,030	4,238
Governance costs
Accountancy fees						1,500	1,350
Legal fees						3,625
Professional fees						6,483	13,016
						11,608	14,366
Expenditure on charitable				activities		506,407	409,972