CHARrrY REGISTRATION NUMBER: 253608
The Combustion Engineering Association
Unaudited Financial Statements
31 December 2023
CARSTON
Chartered accountants
1 st Floor. Tudor House
16 Cathedral Road
Cardtff
CF119LJ

The Combustion Englneerlng Association
Flnanclal Statsments
Year ended 31 December 2023
Pag•
Trustees, annual report
Independent examinerfs report to the trustees
Slatement of financlal activities
Statement of financial position
Statement of cash flows
10
Notes to Ihe financial statements
11
Tho followlng pages do not form part of th• financlal statements
Detailed statement of financial activities
20
Notes to the detsiled statement of finanaal activities
21

PAgè 1
The Combustion Engineering Association
Trustees, Annual Report
Year ended 31 December 2023
The trustees present thelr re￿1 aThJ the unatyjiled finon¢i81 $18tements of the chgrity for the year ended
31 December 2023. ￿1¢h has boen wepared In accordance the Finandal ReporUng standards
8pplic*>le in the UK and Republic of IT9￿ {FRS102}.
REFERENCE AND AOMINISTrATIVE DETAILS
R•glstw•d Gharlty nam•
The Comtsjsllon Englne6ftrKJ A88od8ti(
CharSty r•gl•trnt1¢￿ numb•r 253608
Prlnclpal offlc•
NEfpark
Thomas Wrlght Way
Sedgefiekl
Co. Durham
TS21 3FD
Th• tru8t•
Mr m.co
Mrs S. Kuligovthj
Mr A. RhtsJo9
Mr M.J. Walton
Apwnted 14th Mgrth 2024
Resigned 14th March 2024
Re$wr￿d 14th March 2024
Ind•p•nd•nt •xafflln•r
Farz8n• Ahmod ACCA
1st Flcor. Tu(k)r Hc￿e
16 C8thedrd Road
C8fdiff
CF119LJ
OBJEcnvES AND ACTMTIES
The trustses confim that Ihey have ￿letted lo the guldance contained in the Charity Commlsslon's
gener81 gU￿anCe on public benefft vthen The Combuskn Englneertng A550clalon'5 alms
and otyectlv68 In pfannlng future Ktiv￿g$.
Th8 As8od8Ion was t0￿ded In 1933 8nd the m8ln Obl￿tive of Ihe AssLxati(m contknues to b8 th8
prwsK¢n of 0 Se￿Ce for the publk dlssemknauon of krThAedoe of o)mbuslion 8TrJlneerfng and
efficiency in the ulilis81ion of energy and a55Cf4ated Informat￿￿. This is achieved by hO￿ing Regional
Technical meetiThJs. conferences in the U.K., training Courses wj the prowsK)n of tschnicol information
and guidanc8 to members and other intereste(1 parb'es.
In 2004105 th8 As8ocKatk)n instsgaled a qUaIrf￿1￿jn in the operation of industrial boli er plant I'BOAS'}
joinlly ￿th the HSE and the Carbon Trust, Ihe syllabus cover5 both heahh and safety and energy
efficiency prinaptes. This is recognised on a nattonal lev61 and ther8 arè sevéral approved training
cenlres operalad in tho private se¢tor,' BOAS is now a 99n￿r￿n1 part of CEA aCti￿ty accounting for.,
62% of income
Guidance ¢Jxurnents have been created arKI published to help educ8t8 ifKlustry in th8 safe and efficlent
use of steam and heating plant. these are calkd the BoilerGuidance IBG_ J series. There are currently.
9 documgnls in the swies ¥Mth BG11 recenty wblished and further guKlan¢e at the cnmmittee stage
covering the safe and effiuent use of electnc steam boile￿. It is expected Ihat the final document will
rdeased in earty 2024 and will be suppwled by a launch event and medra promotion through 2024.
Launched in 2016. the Industrial G8s AcoTedi131ion Scheme11-GASI offers a route to demonstrating
competence when working on gas in the industrial environment. Recognising the shortcomings of the
Gossafe accreditation outside of the domestic and small commwcial envirot)menL I-GAS has a number
of qUaIrfi￿t￿n$ c¢)vering gas safety ￿ larger scale plonL 2022 saw our fitst'l￿s Ccnfwen¢e" with a
rther conference in 2023. It is expected that more VAII follow In 2024.

Poy• 2
The Combustlon Englneerlng Association
Trustoos. Annual Report (eth￿￿•￿)
Year •nded 31 Decemb•r 2023
Objth and oGtlvttl•s (efirfnwoy
The CEA has been running Steam Bc41or Wator Tr88lment traiThng (SBwf) (y)ur5es frjr 8 number of
years; it is inteThJed for these to continue thIC￿hOUl 2024.
CEA Mla8lon
CEA Seeks to improvè the undw51an(firg 8rKI devewmenl of ts comtsjslin in￿sty.
CEA is Nyc￿ng wlh mombws. manufacttwers. suppligTS. contr8¢torn. u8ars In the UK comtyjstknn
engln8erfng Industy. InC￿dIng.
Bomer. 8umer & Equlpmenl Manufacturers
steam Equipment ManufaduroTS & Suppliers
End-usars, Installers & cOntr￿t Energy Suppl*s
Faolities Management & M8inlen8nce Prowders
Fuel Suppliers.. Coal, Gas, Ele¢￿ty, Oil & Nth¥ F￿lS
Industrial. Enwronmentsl & DesvJn Consullants
Unfvergltres Colleges
BEIS
NHS
Defra
Environment Age
CEA Actlvltl•s
Ev•nt8 & mArk•dn
During 2023 event$ were organisgd for SBIKTh and I-GAS arKI Ihese pro¥&1 9 6ucco88 along wth the
nnuBI Damd Gunn memorial lecture and the annu81 dinner.
All the everrts thot CEA run 8rg open lo lh8 industy ot kqrge and thè gèneral publlc. CEA Is en equal
opportunity orgenis8tYJn. CEA welcomes pe￿8 from 8118re8s of %Kiety and doès not dlscrfmlnale on
the grounds of cokyjr, race. ethnicity. religion. sex, $8xual orientstion or disgbilrty in offedng these
opportunities. CEA events are deslgned to delNerguldance and educats)nal benefits for pe¢)ple's s8fety
and genef81 knovAedge.
Event nolffic8tion
Wor￿ng with other parallel organisatsons on related Iwcs and prcffiotsng other evènts where
appropriate plus signpostsng lo indmdual members.
Lecturos and A￿ardS
Annu81 memorial lecture
Publie4tion8
Tgchnkal oTrJ a(Msory Inth￿ty guk19s ond best praGtirn I￿1k￿ts on operalion and
mainlenarnx of plant and equipment.
Member publicab.ons
Member yearboxjk and listing.
All the putrAic8lTons thai CEA produ￿$ or publish85 are available and accessible to all Indust￿5 and
the 9eneral pu￿1C. Al CEA publications are intended to infrThative an*J education81 for all levels of
p&)ple working in general engineering industy. ttw may also be used as ed￿ational lools for tswthr
publ￿ knovledge and are chargeabl

Pag0 3
The Combustlon Engineering Association
Truste88' Annual Report
Yoar ended 31 0¢￿mber 2023
ObJ•ctiv•s and athitl•s (¢oJJtht
s•ntatlon
Stsndards arKI legi￿atrOn
AS￿sting th8 fornuts￿on and deveknpmenl of Britlsh Ind￿￿￿1 stanilwts or DIreC￿veS and
suwI￿ng Govemment polky maklng apwowale.
Ad￿SOry
GovemmenVd&p8rknents th industy related issues and mattern. SLth as the Defra
Combusdon Research ProJ&t
Con￿ltatIon
Regu18r li*son 8nd reGogni*on'. with UK bodies such as Dgfra. BEIS, British Standards, Hoarth
& Safety Exeojbve 8rKI Ihe E￿r0￿M￿t Agenc18s on all 88p￿ts of Ihe Industy. ￿re
approprfate.
Cooperation
Wlih similar assctk8thJns and trade b)dies 8nd joint W0￿1ng parties on in(hJsty rel818d lopkg
ere this 81igns with the ot4ects¥es of the Asscc4attons. Suc* as the Sl8ering GfOUP for PAS
4445 - Hydrogen firing and hydrogen conwstin fOr18r￿ 9as-firgJ equipment
Education
WC￿n9 Mlh and bwng the link to UK universitios. rnsearth esta￿lshM0nts and students on
combuslbon ¢nginogrirwJ, where appropriate.
Traknlng
F￿litatIng Iralning and assossment for ga¥ wofesslon818, operators and managers.
Also, thosfy people wryking kn Industy a rarye of fuejs for tsJmer equSpmenl.

Pag• 4
The Combustion Engineering Association
Trustees. Annual Report (¢*)Jrfknwo)
Year ended 31 December 2023
ACHIEVEMEKfs AND PERFORMANCE
The Boiler Opor8tions Accreditstton Sc*eme IBOAS}, has18rgdy moved bad( to lace-t￿fa¢e tralnlng
and asseS￿￿ent in 2023. Online Tralning and Assessment conllnues to be used in some areas at the
discretion of the tr8inlng providers offtiring 9reatw flexibility. 910 candidates achleved a qu81ifi08tion
urKler the s¢heme in 20231687 ¢aTrJKlates in 2022)
IQAS
The'lndustrial Ga8 Accr8ditabon Schome'11-G4SI was ￿Org￿lsed to offer 4 differont a¢)7editalions:
Gas Safety Awmreness
Gas PipevKJrk Technioan
Gas CombusI￿)n Engineer
Ga8 System Managem￿1
The proce88 of tr8rL8ltlon to CIO cMllnued. It Is an objedlve of th# TTu8tses to complet8 the transStion
kn 2024.
FINANCIAL REvfEW
All funds are unrestrfcted general uge by the charlty. Ino)me Is wedomlnanlty ralsed from the
chartlable actmties of the org8nis8lp)n, namely: member8hlps. conference fees and cer￿fication fees.
In 2023, eXp￿￿ltUre exceeded Income by £2CQ,468 {2022 Incom• •xc••led expV￿￿U[8 by £39,¢f29>,
resulting in o decrease in general reserves.
Inv••tmonl P0￿rn and rn•trfctlon•
It is Ihe pdicy of the Ass(Kiglion th81811 funds Immedlately requked aro invested In bank
deposits. ￿Marfty deslgnaled Charfl* Offickql Inveslmonl FuThls.
R•MN•• Pollcy
The Association perlc*m$ • v4rfety of woJeGts on bohall of its member¥. In 8x4minirYJ the nature of th•
proiects arKi the resource5 needed lo COMp￿te that wo￿. it is the pollcy of the Assoda￿On lo ￿ld
gtsfficlant cash rèserves equ￿￿nI lo Ihé fix¢d easts of running thè Assoaallon for 8 perictyd of six
months. Al the yearaend 2023. Ihe chanty held rgsems 01 £253.86212022 £454.330}. 18 enough
to ¢QV8r six monlhs expenditure 01 the preV￿u$ yearfs level. Tr*re ore exceplionol costs in the current
year Nthich ￿11 not ￿ repeated. Fm ruerves are £249,567 {2022 £451,830).
During the peri¢xl November 2022 and January 2024, we were required to 8ddress certain legol matters
with the ossislance of extem81 prOfeS￿onal athsors, vthich ir￿lUded provkling a report lo th8 charity
¢xmmlssion. As por the report ￿sUed lo the charty commission there has been no malerial irnp8Ct on
CEA in ternis of its business as a going cryKem. Th￿ is because CEA tcrfS( tsmely professw)nal advice
and18gal topics were 8ble lo be resotved.
CEA'S ffinano81 reseNes were not SQV8Tdy impact8d. hthvever. the financial impact a5 a one￿ff was
£198.710 a5 per note 8 to th8 xcounts and CEA continuad to maintain its op8ration3 8nd serv8
beneficbgries IlYwtrb)uL
The CEA followed the procedures and processes ouUln6d In rts constitution., n8mely keeF4ng the Couneil
Informed and obtslnlrKJ the consenl and 8pwov81 of the c{￿n￿l when required.

Pag0 S
The Combustion Engineering Assoclatlon
Trustees, Annual Report (conthl￿
Year ended 31 December 2023
Flnan¢iaJ review (tOnth￿￿)
statem•nt
CEA prldes ￿8811 M Its sta￿$ as an educatlonal chartty arml Str￿e8 to ensure this aim is a
malntsinad as tha prthinant factc¢ amongst tha varled acuvllies undertaken. CEA can jLtsUy ctaim lo
have increased the kno%￿dge of many IhcMJsands of indr￿du•r$. groups and seclors over many years
by the fomial and inform81 training and edwational events. publications wide access toaccumulated
knthvledge.
The Trust888 of CEA gNe of Ih8ir time freety to cwry (Mjt the rK>m)81 duties of a Trustee. undef nomial
dNmstsnces no remuneration or expwws we to Ihe Tntsleès d￿ftll ts year.
CEA have paid certain out of pocket eX￿rIseS indmdual members are not financlally supported
by thalr respactlvè èmployerfor CEA athty Ythen helpirKJ the CEA in Its wals and 8mbitions lo fullll
mlss*Jn.
PLANS FOR FUTURE PERIODS
A newly a$$embl8d Hydrogèn Working Gr￿Jp wll ensu￿ a focus on the development of understanding
b)th within g￿rnment and and•users ol the necessary changes requwed for the large.8caie 8doplion
of thls lowlzoro ¢athn lu¢l.
Rlslng fuel wk•svAII kYesent8n i¥portuntylo o widgraudi8nLY through 2024 wlth owme88a9lng
on energy effia8nl use offossll fuels. Not to menti(K) the topk surrryjnding ￿tUre￿eL4 and 9￿ctrifica￿.0n.
Guid8rt8 dtxuments on meterlng & monitoring arn in the plan for 2024 vAth 8G13 Gomplete and
rgady to launth In 2024.
A renewed focus on understsThJiTrJ and delNering weatsf benefit lo Ihg memt•rs of th8 As3odalon.
Completion of the Irartsitbn to a CIO.
A review of the govemonc• of the Assooation to f¥litate fastw, more robust. de£lslon mgking.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The Assodall¢)n Ss a registered Charlty. number 253608. and is govemed under the tem)s ol ils written
Conslilulion. It was registered ￿th Charity Commission on 19ll) Saptember 1967.
CU has reviewed the major risks to it 1$ exwsed and h8s eslablvahed systems lo mits'gate those
risks.
The CEA is currently an Unincorporat8d Charlty bul has. Sn 2021. added and submitted to ihe Charity
Commission Clause 17 10 the ConslilUti￿. to fjnab￿ it to have the po%wrs to migrate to a Chariloble
trKorporaled Organi5ation ICIO). This process is beiNJ guided ty 8 LO￿￿n based company Wed18ke
Bell. we would hope that Is able to make the d￿nge and be acc*pted 8s a CIO.
The constitullon dScl8les Ihat Ihe Chaty is managed by a CouncAI of no more than 25 and no less than
10 members and associates. These are appointed at the AGM. The Council appoints from among i15elf
a Chairnian, a Treasurer arKI tlwee WKe£hairmen. sut¥ect to the rules speufied in tha con5tibJtion
regarding lemis of office.

Page 6
The Combustion Engin•ering Association
Trustees. Annual Report1¢th7d
Y?ar ended 31 December 2023
Structur•* gov•rnanG• m•nag•m•nt
Whilst only tsvo members of Counul arts named efi the Charrty CommissK¢n's web&te. for the CEA'S
a￿1r8 to the Ch8rity Commiss￿, undergenval law. 011 Cwn¢il members 8redeern￿ lo be responsib
In an urNncorporated association and therefore have tharity truslee duties to wmply ￿.
Ths is of course one of Ihe drivers for tr* wop)sed inccwation of the CEA as a CIO.
Und8r the constilullon, the trustees and CoLmdl are defined as havln9 the folkmlng ro￿9..
The Councll shall have lull authorrty to represent and to act on beh8if of the Assoualen In th
I9￿Ul prosecut(on of its aims and obJ'eGts.
trhel Trustees wll be reSpOr￿•b￿ the fin8rM*I arKJ other affah of the As50akqtion lo the
Charity commissi￿ and in acco￿3￿0 regulation as 8et down by the Charity
Commissh)ners from t¥ne-t(ktimo.
The Iruslees he￿ are responsibjè for reportilg to tha Ch* CMimis8ion.
Hov•*ver, the runnlNJ of the CEA vests In tho COU￿11 b$ akln to belng 8Ktual trustees of a ch8rfty1.
In summary k Is commonty acc8Pt8d thal the c￿Mittee of on unincorporgled gssocLgtion {the Councll
In this ra$el effecbvely wn the tharity and are thereby chwity trustees vkno in tum thoreforn h8V8
duciary. duties lo act in the best interests of the chwity.
Day-to-day managem&tt li88 with the $ubthuts manw WKI any othgr member of stsff
deemed appropri816 for the th8rlty. 8rn appe4nt8d by CourKII.
Th8 Irust88s' anrw81 ropLvt W8s approved 00.th Auaust 2024 SI￿ed on beh811 of the board of
trustees by:
Mr M.Casay
Tru8l¢e

Pago 7
The Combustion Engineering Association
Independent Examlnee$ Report to the Trustses of The Combustion
Englnearlng Assoclatlon
Year ended 31 Docomber 2023
I report lo Irustses on my examinaticffj of the fmancial state￿nts of Th8 Combustion EngineerirKJ
Association Ilhe chÈri￿) for the year ended 31 D￿mber 2023, YA)ich a￿ set out on pages 8 10 22.
R•spon8lbllltl•s •nd b•sls of Iwrt
A$ the charity's trust￿$ you are reswsible for the prepwation of the finarKAal statemants in
cordance with the requ¥r￿ents of th8 Chartim Act 2011 {Ih• Acf).
I report in re$p8d ol my examinatw of th8 chartty's financial statements ¢2rrfed tyjt under sedion 145
of the 2011 Act and ￿ carrying out my examinatkryn I hav6 followed al the applkable Direotv)ns given
by the Charity CommissK)n under sectiw 1445Mb) of the Act.
Ind•p•nd•nt •xamln•Vs sta¢•m•nt
SinGg tho charity's gTQ¥S inc¢)rng excgeded £250.OfKI yt)ur examiner must be a member of 8 body listed
In s8ction 145 01 tha 2011 Act. I confirni that l am qualffied to undertake the examination be¢au$o l am
member of the ASSc¢iatK￿ of Chartered Certifigd Aceow*tsrts (ACCAI. thlch is one of the listed
bodies.
I have comF4eted my gx4min8lion. l (trffirm that M mateMI matters have comg tt) my attonyon In
Conn￿tIOn wrth th8 8xamIn8t￿n givbng me cause lo believe Ihal In any material respect..
accounlng records V•W8 not kopt In respect of the charity as requirod by section 130 of the
Act: or
thè financi81 $taltmènts do not at￿rd V•itrb th08e rncords: or
the fin8rK101 slatements do nol comply Imlh tho aWub16 réquirèmènts concemlng the fomi
ar¥J contenl of acccAJnls sel out in the Ch8ribes (Accounts aTrJ Reports) Regulallons 2008
other than any requir8m•nl that the accounts giv• a 'lrue WKI f•irf view which is not a matter
consNJered 88 part of an Indep&vJ8nt ex8mln8110n.
I have no concerns and have corné across no oltw matters in connecti¢)n ￿lh th8 examination lo which
attentbn should be dr8*n in this report in ¢yd•r lo wgbbe a proper uTrJerstandir*J of the &counts lo be
re8ched.
Farzana Ahmed ACCA
Independent Examiner
151 Flo￿, Tudor House
16 Cathedral Road
Cardiff
CF119LJ
Date: c41 e4 l

The Combustion Engineering Association
Statement of Financial Activities
Year ended 31 December 2023
2023
2022
fvnd5 Total funds Totsl funds
Incom• and •ndo*inorrts
Donatk)ns and legacies
Ch81rt8ble ￿tivitIeS
Investsnent Income
Olher income
500
542.557
2.379
614,956
614.956
9,594
31
31
Total Incom•
624.581
624.581
545.437
Expondltw•
Expendrture on charitable ocliwlies
Total •xp•ndltUT•
1825.0491 (825,049)
825,049
825.049
,407
508,407
N•t {oxpendSturnylncom• and not mov•m•nt In fundA
1200.4681 1200,4681
39.030
R•conclll&llon of fund•
Total lunds brought forward
Total fitnd• caffl•d lorw•rd
454,3
253.862
454.330
253,862
415,300
The slalemonl of financial actpthtlgs indude$ all golns ￿dI0880$ recO￿lS8d in the year.
All income and expendilure derive from o)ntlnuiw ￿les.
All movements are in unreslrfcted ftJrKis.
Tho nots8 on pag•8 11 to 19form part ofth•8• flnanclal Stalem￿ts.

Pago 9
The Combustion Engineering Association
Statement of Financlal Posltlon
31 December 2023
2023
2022
Fix•d as*•ts
Tangible fixed assets
15
2,500
Curr•nt •M•ts
Debtors
Cash $t bank and in harKI
121,101
297.491
115,641
387,790
418,592
503.431
Crndltor•: amount• lalllNJ du• wllhln on• y•ar
N•t ¢urr•nl MG•t•
17
(169,025)
(51.601)
451.830
249,587
255￿62
T¢)tal a##•ts l••• ¢urr•Tht Il•blltth•
454,330
N•t M••t•
253,862
454,330
Fund¥ of th• charmy
Unreslrktsd funds
253.882
253,802
454,330
454.330
Total chw5ty fund•
19
Thg¥e llnanclal stalemenlS￿re aprrt0￿d by th8 board oftrustoes w¥J 8uthorfsed for Issue on 8
2024. and are signed on beh8lF of Ihe L*)ard by..
3K+
Mr8 S Kullgowskl
Trust68
Th• not•8 on p•g•¥ 11 to 19 fomi p•rt 0fth￿* financial 8t*t•mwrt&

Pag• 10
The Combustlon Engineering Association
sL￿ement of Cash Flows
Yoar ended 31 Decamber 2023
2023
2022
Ca8h flo￿ from ¢p•rntlng actl¥MI
Net lexpenditureyin¢ome
1200,468)
39.030
Adjustmerts tr..
Depre￿all0￿ of tsngble Itxed a888ts
Olher Interest rec8ivabl6 slml8r Income
Ace4utd exptns6s1{incom¢)
1.479
1•.5941
97,080
12,3791
120,7561
Changes in..
Trade and other debkns
Tr8d8 and other credltors
{5,204)
20.345
136,077)
10.620
Ca8h generated from operatws
(96.362)
16.3581
Intertst recelved
9,337
187.025)
1,986
14.3721
Not cash used in oper8ling acbwbes
Cash flo￿ from Inv•¥tlng •ctlvltl••
Purchase of tsrKJible assets
Nel cash used in investing ￿ti￿￿e5
132741
132741
{9431
19431
N•t d•cr••u Sn ￿$h •nd CA•h •qulv•l•nts
Cash and cash •qulval•nt8 at b•glnnlng of y•v
Ca•h and cmh •qulval•nts •t •nd of y•ar
(90,2991
387,790
15,315}
393.105
297,491
387,790
Th• nofys on pagès 11 to 19 fomi part dth•s• flnanclal stat•ments.

Pag• 11
Th6 Combustion Englneerlng Assoclatlon
Notes to the Flnanclal Statements
Year ended 31 December 2023
Gon•ral Inforni•tlon
The charity is a publK benefft entrty and a registwgd tharity in England antl Wale$ and is
unincorporated. The address of the principal offic8 is NETParK Thomas Wright Way, Sedgefield.
Co. DLwham, TS21 3FD.
Statsmont of compllan
These finondol ststemnts twl PTePgTed in c¥Jmplian¢e ￿4th FRS 102. The Flnanclal
Reporting Standard applicthe in the UK and the Republic of IrelaThJ', the Statement of
Rgcommended practi￿ applicabl8 to (tharit￿S prnparing their accounts in acc¥)fdanc8 with the
Financial Reporting Stsndard appficoble in Ihe UK Republi¢ of Ireland IFRS 1021 {Ch8ri1Se8
SORP IFRS 102)) and the Charilies Act 2011.
A¢¢ountin9 policl
B•sl• ol pr•p•r•ilon
The financial statements have been prnp8red ￿ the hlstorical L¥)81 bosis. The finand81 ststam8nts
ar8 preparnd In Stedlng. whlch Is th8 fuKtlonal eurr8ncy of tha antty.
Golng conc•rn
There are no material uncert8inttg8 abwl the ch8rity's abilty to contlnue.
Judg•m•nts and k•y sourcm of ••tlmatlon unc•rt•lrty
Tha prO￿ratIon of th8 fin8n¢l•l 8tst¢ments raq￿r¢S man)g8m8nt to mako JUdg￿ents, estimates
•nd assumpth?n$ that affect Ihe amounts reported. These estimates judgements are
continually reviewed aNJ are based experience 8nd other focknrs. induding expectsljons of
firture 8vents that are t￿l￿ve¢j lo ￿ re8sonable under ts drtyJmslance8.
K&ysourc8s of osllmatlon uncert•nty
Accounting estimates and assumptions are made conceming th8 fiJtur8 and. by their n8lure, will
rarely 4ual the rèlatèd actual ￿te¢)MO. Th8 key assumptions and othèr sources of estimation
uncertointy that have a ￿gnIf￿nt risk of cgusing a material adjustment lo the c8tyn9 amounts of
assets ond Ilabililies wrthln the next ffina￿al year are as follow?:
Depreciation - Management esllmale lh& useful eCOrnm￿ lives of assets and the expected value
and dep￿CiatiOn rates are sel accorrlingly.
For•lgn curroncies
Foreign cuTh8ncy transactions are inifially recorded in the fU￿tional ¢LKrenty. by apptying the spot
exchange rate as at the date of Ihe transaction. Monetary assets and liabilitiès denominated in
foreign currencies 8re tr8nslaled at the exch8nge rate ruling ot the rep)rting date. wlh any gains
or losses belng taken to the stalemenl of finanu81 actlwl
Fund accounting
General funds are unreslrlctod fvnds that8￿ availabte for use at thg discxetion of the tTUStees in
fLSrtherance of the genernl 0￿.￿1[Ve5 of Ihe thartty and that ha￿ not b8en d&signated for Olher
Wfposes.

Pw12
The Combustion Engineering Association
Not￿ to the Financlal Statements (Wrfbw
Year ended 31 December 2023
Acwuntlng poll¢S•#
Incom•
l incom is induded in the ststement of financial acb¥ities entitlement has passed to th6
charity, it is y(thble that the econom￿ benefits associoted wth the transaction will fiow to the
charity and the amunt can be reliab￿ measu￿. The fOll￿1￿a speufic policlas are applk8d lo
part￿jj1ar calagorles of Incomè..
Income dongllons or gr8nts L8 reccyn18ed ￿en there i¥ gvidwKe of enti0￿onI lo tha
gfft, recolpt Is fvble aNJ ts rnnl ¢an b• mèasured relLgbly.
membership and subscription Income Is recogniseil by refwence to thé pemd to which il
rela16s. This is usu811y in I6￿ the accountlng perkMJ.
incom6 from chartts￿6 acllvlll88. suth as conferences. Is recwlsed when invoked and the
event owJrs Y￿thIn Ihe peri(vJ. Where invoin are raised for an event after the a￿unting
perlod, the Inu)me wlll be deferred.
Intereston funds held on d8pJsil is induded when r￿1V8b1e ond tho amounlcan b8 measured
r*llabty by tha charity: thls 18 nomi81ty upon r￿￿theat￿ of the Interest pwd or p8yabla by the
bank.
Exp•ndltur•
ExFendhure18 recognL8ed on an accruals b8818 as a110ts4ty Is InGurr8d. Expenditure IrKludes any
VAT vthich c8nnot be fully recovered, ond Is clasthd undw ￿901￿J$ of th9 5ts1emenl offinanryal
actiwti¢s lo vknich il relates:
experKlitur8 on tharilabb actmtses includes all eosts Incurred by a charity in undert8klng
actimlies that further its ch01Fts￿8 gims for the benefft of its b8nefidades, IncludiThJ those
8UPPOrt costs 8nd costs rel8lirvJ lo Iho g(Nem8n¢e of thè tharity aPp￿t￿ned lo Gharilabl8
acuvltses.
other expenditure includes all expendrtwe that Is neith•r related to ral￿ftg fuThJs for the charfty
nor p8rt 01 its expenditure M tharitabk aCt[￿ties.
All costs are allocated lo expeThliluTe categories rellecling the use of the resource. Dlrecl costs
8ttributabl8 lo a single activity are alkxated directly lo that acb"VTty. Sh8red costs are appthoned
b8knn thé aetiwli8s thoy eontribulo to ¢)n a rèasonable. jugbfiable and consistent basi5.
Tanglblo
Tangible assets are initially rec(Kd8d otcosL and sUbs￿Uln1lY slat￿1 aleosl less any 8cwmulaled
depffj¢iation anrj impaimient losses.
Deprecl•tlon
DeprerAalion is c8lculated so as lo write off the cost or v8luotion of an asse( ￿55 rb residual value,
over the usefijl economic life of d)8t asset as fof104VS.'
Equipment. fixtures & fitb'rvJs
Presldent's Med81
Website
25% straight h.ne
Ily depreciated
25% straighl line

Pag• 1
Th• Combustion Engineering Association
Notss to the Flnanclal Statements
Y•ar •ndod 31 D•C•m￿r 2023
Aecountlng pollclm
Flnanci•l in8tnKMnts
A finandal a$s6t or a financval Ilabli ty 1$ fo¢c•JrA88d onty when th8 entity b￿OrneS a party to the
¢ontractual w0v15￿n5 oflhg Instrumenl.
Basi¢ finarKial Instruments are ￿n￿alY recognlsed at ihe amount r￿1vable or pay8ble lrnludlng
ary related transactlon costs. uthss arrarrfJement constilutes a finarKing tran$￿tIOn, where It
1$ re￿niSed at the present Voluo of tha fu￿re payTnents disc￿nted at a market rale of interest
for a slmllar debt Inslrumenl.
Current assets and ujrrent liabHltl8s are 5ubsequenty measured at the cash or other (￿sideratIon
expected to be pakl or reC8fv￿ and not dlscounted.
D•fin•d contrlbutlon plans
Contrlbutlons lo defined corrtributlon plans aw recognlsed as an expen8e In the pwbd In which
the related seryke is provided. Prepavj cOntri￿ltI0nS are reo)gnlsed a8 an asset lo the extent that
the wep8yment wll fead lo a reductlon in future payments ry a cash relund.
T•nnlnatlon b•n•fft¥
Termlnats'on bonefts are recogni8ed a6 an gxpen80 In incom8 or eynditure Immediatety.
Termination berrfits are rewnlsed a$ a Ilabillty and expense orty when the ￿MpanY 18
demonstrably committed elther to ternilnate the employment of an employee or group of
employees t¢fore the ntyma retlremenl dale or to provide temiination i￿n￿rIt5 a$ a result of an
offer made In order to ¢r￿Alu￿ge volun* r8duThlarKy.
D•btov•
Trade and other debl(XB are recow1￿1 at the amount due after ary adjustment$ ar6 made for
bad debts. Prepayments are Va￿ed at the amourt wepaKI reference lo the period the Pa￿nent
relales lo.
Cash at bank and In harml
Cash at bank and in hand incIL￿eS cash and short Im highty Ihiuhj deposlt accounts.
Cr•dltors and provl8lon•
Creditor8 and provfjsior￿ are recogni￿1 whero ￿ Charity has a prnsenl oblytlon resuliing from
a past event Ihal will probably resull in the transfer of funds lo a Ihird paty the amount due lo
settle the otAtgatson can be measured ￿ estimat￿ roliabty.

P•90 2
The Combustion Engineering Association
Not•s to the Flnanclal Statemonts
Year ended 31 December 2023
t>on4tions ind l•gaci••
Urnstricted Total Funds Unrestricted Total Funds
Funds
Funds
2022
Donatlons
500
Charftsbh actlvltl••
Urneslr#l&J Total Fund• Unréslricted Totd Funds
Furm
2023
Fund8
2022
Mèmbern wl)8Grfptlons and
contributK*n$
BOAS irK
Sèminars. ￿nfw8n￿3. events and
training
TPIMCPDI1fjASISB￿ Income
BG_ guides irKome
78,540
383,003
76,540
383,003
87,220
314,491
87.220
314,491
9,942
113.714
31.757
$4,125
71,650
15,071
542.557
54,125
71,650
15,071
113,714
31,757
814,956
614.ths
542.557
6. lnV••tm•￿ Incoffl•
UrTh8trfcted Total Fund• Unrestrlcled Total Funds
Funds
2023
Funds
2022
8a)k interest recepiaL4e
9,594
9,094
2.379
2,379
Oth•r Incom•
UrfftStr￿￿j Total Fund• Unrestrlctod Tolal Funds
Funds
2023
Funds
2022
Other rncome
31
31
Expendhur• on charltabl• actlvlil•8 by fund typ•
Urtsstri¢led Totsl Fund$ Unre$lricttid Total Funds
Fund¥
2023
FurKIs
2022
Provision of knchtyledge and
nf(Kmation
Support costs
835.9)7
189.142
635,907
189.142
489.769
16.638
489,769
16,638
825.049
825.049
506.407
506.407
Induded within eX￿ndItUre on charitable &liviti8s is £101.672 related to legal costs associated
with Intern￿ charty mattws and disputes. plus £97.038 of costs ir￿urred in settlement. T
trustees are satisfied th8 matter is now co￿luded ar¥J there will be further asswiated costs.

Page 3
The Combustion Engineering Association
Notes to the Financial Statements (conthwo)
Year ended 31 December 2023
9. Expendltur• on charltabl• activftl•• by athlty tyP•
Activi1105
undertaken
Supp(*t Total funds
ts)$ts
2023
Total fund
2022
Provlslon of krthvledge aThJ
Informat￿n
Governan￿ ¢osls
635.9)7
6,432
182,710
189.142
642,339
182,710
825,049
494.799
11.608
635,907
5C6,407
10. Analy•l# of •upport ¢o•ts
of
SUPFQrt o)$ts
fty ¢harrtable
artlvtty T¢)tal 2023 Total 2022
General offlce
FInar￿ Costs
Govemance ¢081s
3,986
1,946
11,608
16.638
182.710
182,710
189,142
189,142
11. N•t {•xp•ndltur•Vlncom•
{expendllureyhKome18 ststed aftor th0rglnW{cr￿ltt0ng).
2023
2022
DerKeclation of tanglble fixed assets
Forelgn exchange drfferer
1,479
3,205
11631
12. Independent examination fges
2023
2022
Fee5 payable lo the independent examirw lor:
Independent examination of the finanrial statements
2,200
1,500

The Combustion Engineering Associatlon
Nots$ to the Flnan¢lal Statsmonts
Y•ar end￿ 31 December 2023
13. Staff cost•
The total staff ￿)sts and employee benefts for Ihe rep)rtwy perw)d are andysed as follows:
2023
2022
Wages and salarl86
Social Se￿Ilty costs
Employer contribull0￿ to pen6ion plarrs
270.624
17.899
3.552
164.275
11.607
3,416
179,298
292.076
Included wllNn staff ¢￿ts is a onfroff amount of £95.112 related lo temiination payments, wh
wera pald after the y¢¥4nd, bul recorded as an exp8rw in these aLt¢unts in accordarw wlth
lh6 accthntlng p(Alcy detslled In note 3. with furlher thtail in note 8.
average head cwnl of employees during tho year ￿￿9 S (2022.. 41. Th8 avorage number of
ful￿tIme equlvalent employees during the year15 analysed as followE:
2023
No.
2022
No.
Number of staff - admin
of staff - managwnent
The number ol employees wl¥)8e remunerali(m for the fell within the folkwiin9 bands, wero:
2023
2022
No.
No.
£70.000 10 £79.999
£120.01)0 10 £129,999
K•y Manag•m•nl Pw•onn•l
Key management perS￿ne1 IrKlude al pernons that hav• wthority and regponglbllty for planning,
dwecling and ¢OntrdIi￿ the xlivrlies of the charty. The total c0mpgnsol￿•n paid to key
management perS￿ne1 fcK servKes wovbjed to the chwity was £122,979 {2022:£77,0831.
14. Trusteg rernuneratlon and expen8
Durlng the previous year ork trustee, Matthew s￿fIeld, was paid £3,393 for hls work as a BOAS
Assessor. No trustee5 were remunerated in the current year. No expenses were paid.

Pag0 17
The Combustion Engineering Association
Notes to the Flnanclal Statements [¢￿t￿￿10)
Year ended 31 December 2023
15. Tanglbl• lIx￿ as88ts
F￿r$s,
'ngs & PresidenY$
office equip
Medel
Websit8
Tol•l
C¢>•t
Al 1 Jan￿ry 2023
Additions
8.889
3,274
10.291
19,879
3274
23.153
At 31 D•c•mb•r 2023
12.163
10.291
D•weclatlon
At 1 January 2023
Charge for Ihe year
At 31 D•c•mb•r 2023
6.391
1.479
10.290
17.379
1.479
7.870
10.290
I8￿58
CarrylrvJ amount
At 31 D•c•mb•r 2023
4,293
4,295
2,XiO
Al 31 Dewnber 2022
18. D•btor•
2022
Trade debtors
Prepayrnenls and aGcwe(I ￿￿rne
Other d8bto
112275
7.658
1.170
109.444
5,652
121.101
115,641
17. Cr•dltorn: •mounts fllllng du• thln on• y•
2023
2022
Trade uedilors
Accruals and deferred income
SoThal security and other taxes
Other creditors
15,284
114,852
28,674
10,215
17,773
28,268
3,726
169,025
51,601
18. Pensions and other PoSt￿r•M•￿ b•n•fits
D•fin•d contrlbutoon pla
The amount recognised in income or exp￿dIt￿re as 8n expense in reLqtson to defined contribulion
F4ans was £3.55212022.' £3,416).

Pag• 18
The Combustion Engineering Association
Notes to Ihe Flnanclal Statements (¢onth
Year onded 31 Docwnbor 2023
19. AnalysS• of ch•rltsbl• fund•
Unmtrict•d funds
A11
January
2023
At31
Docomber
2023
m8 Expendlture
Gerw81 funds
454.330
624.581
(825.049}
253.862
At1
J8wary
2022
A131
December
2022
EXp￿ditU
G8nefal lunds
415.3LKI
545.437
(fJ)6.4071
454,330
20. An•ly•h of n•t U8•ts b•twq•n funds
Unrestricted Tot•1 Funds
Funds
2023
Tangible fixeej os¥¢ts
Current as8ets
Cre(Itors les8 than 1 year
4,295
4,295
418.592
418,592
(169,0251 1189,025)
253,862
253,862
Unresthcled Totsl Funds
Fundg
2022
Tangible fixed assets
Current assets
Credilor5195s than 1 ￿r
N•t aM•ts
2,￿0
503.431
151.8011
454,330
gJ3.431
{51.PA111
454,330
21. Analysls of Ghangw in n•t debt
Al
At
1 Jon 2023 Cash flows 31 D•c 2023
C8sh al bank and in hand
387,79)
(￿.299}
297.491
22. R•lat•d partl•8
During the prev#)vg year one Irustee recelved payment for semces and relmburtemenl of
expenses. as detail￿1 in r•Jlè 15.
There are no related pty transacti￿ requiring disch)sure in the Cul￿nI year.

Pag• 19
The Combustion Engineering Association
Management Infomiation
Year ended 31 December 2023
Th• follty•Ang pagm do not forni p•rt of th• Iln•nclal •tatsm•nts.

Pag• 20
The Combustion Engineerlng Assoclatlon
Detailed Statement of Flnanclal Actlvttles
Year ended 31 December 2023
2022
Incom• and •ndowm•nts
Donatlons and l•gaclo•
t)onalions
Charltabl• actlvllle•
Members subscripti￿5 and Gcntrbutic
BOAS incom8
Seminars. cLJnfer6ntes, ovonts and training
TPNCPDIl-GASISB￿ irume
BG_ guides inc￿ne
76,540
383.003
9.912
113.714
31.757
87.220
314,491
54.125
71.650
15.071
614.956
542.557
Inv•8tm•nt InGom•
Bank interest recglvable
9.694
2,379
Oth•r In¢om•
Other Income
31
Total Incom•
624,581
545,437
ExP•nd1￿1*
Exp•ndltur• on chaTit•bl• •ctl¥hl
BOAS assessment and corbficalion
Somlnors, conf8r8nce8. events and tr8lnkng
Wages and sal81i86
Employerfs NIC
Penslon costs
Certificallon officer
Rent
Rates and wat
Insurance
Other motorltravd eosts
Lega5 and professKJnal lees
Telephone
Other olfice costs
08pr8cialion
Forfygn exchange gainlbss
Subscripbons
TPIMCPDII-GASISBWT expenditiwe
BG_ guides expenses
Interest and tharges
182.969
23.427
270.824
17.899
3,552
30,396
8,960
1240
3,281
830
182,710
23.577
3.875
1.479
157,797
81.085
164.275
11,607
3,416
25,756
9,193
2,202
2,449
1.219
11,608
15,987
4,357
3,204
11631
635
21.767
7,904
2,109
506.407
705
7,733
2,377
825,049
Ti>tal 8xpenditw•
825,049
506,407
Net {•xpgndttur•￿inCOrn•
(200A68)
39.030

Page 21
The Combustlon Engineering Association
Notss to the Detailed SL*ement of Flnanclal Actlvltles
Year ended 31 December 2023
2023
2022
Exp•ndlturn an ¢harltabl• •¢tlvltl
Provlslon of knowkdg• and Snfom)ailon
Actlvltlas undertaken dlrecty
BOAS assassment and L*rtifKalion expens88
Seminars, conferences. events arKI training
Wages and salaries
Empjoyerfs NIC
Pension c¢)ntribuli(
Certification Officer & BOASII4AS Audits
182.969
23.427
270.624
17.899
3,552
30.396
157,797
61.085
164.275
11,607
3,416
25,756
E 11
Rent
R81es & water
Motor and travel costs
Telephone, websits and Inlemel eosts
Offlce exp8nso8
Depreciation
TPNCPDII-GAS1SB￿ eXp￿Ill￿e
BG_ gulde expen8e8
8.986
9.193
2.202
1,219
15.987
4,357
3204
21.767
7.904
23,577
3,875
1,479
58,340
7,733
835,907
489,769
Support
Insurance
Fore$n exchange 98irQ1088
Subscriptions
Interest gnd ¢harge¥
3281
2.449
{163}
635
2.109
5,030
705
2,377
6,432
Oov•rnanc• ¢￿ts
Accountsncy fees
Legal fees
Profe86Sonal fee8
1200
107,672
71838
182.710
1,500
3.625
8,483
11.608
Expondftur• on charttabh actlvltl•8
B25,049
506.407