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|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|
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|Objectives and activities
(conrrnvee|Objectives and activities
(conrrnvee|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Information
exchange||||||||||||||||
|Responses||||||||||||||||
|~
To UK member
and all non-member
business
members.||||enquiries||by matchmaking|||||wherever|||possible to||
|Point ofcontact||||||||||||||||
|~
For
all
market
entrants
research/press,
companies,||or
general
organisations
seeking
individuals,
Government
departments||||||industry
etc.||||information|||e.g.|
|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.|||||||||||||
|Data bank||||||||||||||||
|~
Of knowledge|from renowned|field experts within|||membership.|||||||||||
|Database||||||||||||||||
|~
Of companies
programmes.|and
individuals||across
the|whole
industry|||who||have||engaged|||in|CEA|
|Website||||||||||||||||
|~
With up-to-date|news and views||and technical|information,||available|||worldwide.|||||||
|Association services||||||||||||||||
|Secretarial||||||||||||||||
|~
Service, tojoint|groups or other||where appropriate||&chargeable||should|||it be required.||||||
|Social calendar||||||||||||||||
|~
For the benefit and networking
Coronavirus
pandemic
all social
relaxed for one Conference
and|||of members
and for clients 8 guests of
events have had to be cancelled
in 2020
one Council meeting.|||||||members.
Due to the
- 2021 except as rules||||||
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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|
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|||||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|
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||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|
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|Donations
and legacies|||||||
|---|---|---|---|---|---|---|
||Unrestricted|Total|Funds|Unrestricted|Total|Funds|
||Funds||2022|Funds||2021|
|||||5||r|
|Donations|||||||
|Donations|500||500||||
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|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|
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|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|
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|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|
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|||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|
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|||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|
##
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||||||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|