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|Chair's Report|||
|---|---|---|
|Report ofthe Board of Directors||3to 6|
|Reference and Administrative<br>Details||7to 9|
|Independent<br>Examiner's<br>Report||10|
|Statement<br>of Financial<br>Activities|||
|Comparative<br>Statement<br>of Financial<br>Year Ending 31 December 2021|Activities for|12|
|Balance sheet||13|
|Cash flow Statement||14|
|Notes tothe financial statements||15to 30|





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||||||Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
||||||Funds|Funds|Funds|Funds|
|||||Notes|2022|2022|2022|2021|
||||||E|E|E|I|
|INCOME AND ENDOWMENTS|||FROM:||||||
|Donations<br>and|legacies|||||337777|337777|15862|
|Income from investments||||||5,335|5,335|40|
|Income from charitable||activities||6|13,198|1577625|1707823|1917908|
|Other income||||7|1,492|190|1,682|8,684|
|Total incoming|resources||||14690|106927|211617|216494|
|EXPEND<br>RE|N:||||||||
|Raising funds||||||247296|247296|177414|
|Charitable<br>activities||||10 6211|1,754|196,067|197,821|198,500|
|Total expenditure|||||1754|220 363|222 117|215914|
|Net income|||||12,936|(23,436)|(10,500)|580|
|Reconciliation|offunds:||||||||
|Total funds brought forward|||||60122|6557906|7167028|715,448|
|TOTAL FUNDS|CARRIED|FORWARD||11/23|73050|632470|700020|716020|





||||Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
||||Funds|Funds|Funds|Funds|
|||Notes|2021f|2021|2021<br>f|2020<br>6|
|INCOME AND ENDOWME|M'||||||
|Donations and legacies||||15,862|15,862|30,713|
|Income from investments||||40|40|4,395|
|Income from charitable|activides|6|28,508|163,400|191,908|223,248|
|Other income||||8,684|8,684|13,917|
|Total incoming resources|||25000|107906|216 94|272 273|
|XPENDITURE ON:|||||||
|Raising funds||||177414|177414|16,975|
|Charitable<br>activities||106311|16,947|181,553|198,500|230,169|
|Total expenditure|||16947|190967|21~914|247144|
|Net income|||117561|(107981)|580|25,129|
|Reconciliation offunds:|||||||
|Total funds brought forward|||48,561|666,887|715,448|690,319|
|TOTAL FUNDS CARRIED|FORWARD|22/23|60 122|055900716028||715440|





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|||||||||Note|2022|2021|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||E|6|
|Cash flows from operating||activities:|||||||||
|Net cash provided<br>by/(used|in) operating||activities|||||27a|(10,870)|(2,196)|
|Cash flows from investing||activities:|||||||||
|Dividends,<br>interest and rents|from investments||||||||2,251|131|
|Purchase offixed assets|||||||||(5,475)||
|Net cash provided<br>by/(used||in) investing||activities|||||(3,224)|131|
|Net cash provided<br>by/(used||in) financing||activities|||||||
|Change<br>in cash and cash|equivalents||in the||reporting|period|||(14,094)|(2,065)|
|Cash and cash equivalents||at the beginning|||ofthe reporting||period||708,349|710,414|
|Cash and cash equivalents||at the end|of|the|reporting|period||22I|554 255|708,349|





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|4.|Donations and|legacies|legacies|legacies|||2022|2021|
|---|---|---|---|---|---|---|---|---|
|a.|Donations -|unrestricted|||funds||||
||Members||||||14,834|9,262|
||||||||14834|9 262|
|b.|Legacies||||||||
||Unrestricted|legacies|||||18943|6600|
||Total donations||and|legacies|||33777|16262|
|5.|Investment<br>income||||||||
||||||||2022|2021|
||||||||E|E|
||Interest<br>on cash||deposits||||5335|40|
|6.|Incoming<br>Resources from charitable|||||activities|2022|2021|
||||||||E|E|
||Subscriptions|- Life members|||||2,143|2,366|
||Subscriptions|- Annual||members - cash|||33,156|31,214|
||Subscriptions|- Annual||members —deduction|||122,212|137,967|
||Connecting<br>our Communities||||Appeal*|||1,971|
||Miscellaneous|income|||||114|137|
||2022 Appeal*||||||13,198||
||2021 Appeals|||||||18,253|
||||||||170,823|191,908|
||*Restricted||||||13,198|20,224|
||Unrestricted||||||1~2 626|171684|
||||||||170,823|191,908|
|7.|Other incoming||resources||||||
||||||||2022|2021|
|||||||||E|
||Net transfer offunds from closed groups*||||||1,492||
||HMRC IRSgrant<br>Saleable items||(Furlough)||||190|8,284<br>400|
||||||||1,682|8,684|
||*Restricted.||E1,492||||||
||Unrestricted||E190||||||





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|9.Expenditure<br>on Raising|9.Expenditure<br>on Raising|funds||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||6|E|
|Staffcosts||||||16,362|11,131|
|Allocated overheads:||||||||
|Printing 6stationery||||||910|B71|
|Communication||||||356|393|
|Occupancy||||||2,752|1,612|
|ITCosts||||||1,486|1,030|
|Life Assurance<br>Scheme||||||71|66|
|Other Staff Costs||||||59|37|
|Professional<br>Fees|BEBookkeeping|||||520|441|
|Communications|& marketing||designated||fund|506|661|
|Financial charges:||||||||
|Banking and Investment||Management||Fees||1,274|972|
|||||||64 196|17414|





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|10.Expenditure|on charitable|activities||2022|2021|
|---|---|---|---|---|---|
|||||E|I|
|Staff costs||||102,264|97,706|
|Members'<br>magazine||||11,779|117038|
|National<br>Visitors|Network*|||1,754|16,947|
|Allocated overheads:||||||
|Printing<br>85 stationery||||5,689|7,643|
|Communications||||2,225|3,446|
|Occupancy||||17,202|14,146|
|ITCosts||||9,285|9,038|
|Life Assurance<br>Scheme||||447|579|
|Other Staff Costs||||368|328|
|Professional<br>Fees 80 Bookkeeping||||3,248|3,872|
|Communications|8.Marketing|Designated|Fund|3 194|7 554|
|||||157425|172297|
|Governance<br>costs (Note 11)||||40,396|26,203|
|Total expenditure|on charitable activities|||197921|199500|
|*Restricted||||1,754|16,947|
|Unrestricted||||196,067|181,553|
|||||197,821|198,500|





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|11.Governance||||2022|2021I|
|---|---|---|---|---|---|
|Staffcosts *||||17,726|14,841|
|Allocated overheads:||||||
|Printing &stationery||||986|1,162|
|Communications||||386|523|
|Occupancy||||2,982|2,149|
|ITCosts||||1,609|1,373|
|Life Assurance<br>Scheme||||77|88|
|Other Staff Costs||||64|50|
|Professional<br>Fees|lk Bookkeeping|||563|588|
|Communications|and marketing|designated|fund|548|1,147|
|AGM Costs<br>Board ofDirectors|Meeting and|other costs **||7,958<br>2,530||
|Direct costs||||||
|Subscriptions||||1,104|432|
|Independent<br>examination||||3063|3850|
|||||40396|26 203|



|12.Support Costs Allocation|12.Support Costs Allocation|Expenditure|Expenditure|Expenditure||||
|---|---|---|---|---|---|---|---|
|||on Raising|on charitable|||||
|||Funds|activities||Governance|2022|2021|
|||(Note 9)|(Note 10)f||(Note 11)<br>f|Total<br>f|Total<br>I|
|Printing<br>gi stationery||910||5,689|986|7,585|9,676|
|Communications||356||2,225|386|2,967|4,362|
|Occupancy||2,752||17,202|2,982|22,936|17,907|
|ITCosts||1,486||9,285|1,609|12,380|11,441|
|Life Assurance Scheme||71||447|77|595|733|
|Other Staff Costs||59||368|64|491|415|
|Professional<br>Fees <br>Communications|82 Bookkeeping<br>and marketing|520<br>506||3,248<br>3 104|563<br>548|4,331<br>~4218|4,610<br>~9562|
|||6660||~1620|221~|00503|50992|





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||||2022|2021|
|---|---|---|---|---|
||||6|E|
|Independent<br>examination|||3,863|3,850|
|Depreciation|||947|577|
|14.Tangible<br>Fixed Assets|||||
||Furniture|82|Computers|Total|
||equipment||||
||E||||
|Cost|||||
|At 1January 2022|17,783||10,646|28,429|
|Additions<br>in year|||5,478|5,478|
|At 31December 2022|17|703|16124|33907|
|A<br>mul<br>d De reciation|||||
|At 1January 2022|14,519||10,646|25,165|
|Charge for the year||490|457|947|
|At31December 2022|15|009|11103|26112|
|Net BookValue|||||
|At 31December 2022|2|774|5021|7 795|
|At 31December 2021|3|264||3 264|
|15.Debtors|||2022|2021|
||||E|E|
|Accrued income|||3,311|2,303|
|Other debtors|||10,951|9,940|
|Prepaymenls|||4509|4 024|
||||10021|16267|



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|16.Cash and bank balances||||||||||||2022||2021|2021|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||E|||6|
|Bank current account|||||||||||10,157|||10,001||
|Money on Deposit||||||||||683,938||||698,188||
|Cash in hand||||||||||||67|||67|
|At bank and in hand at Branches||||||||||||93|||93|
|||||||||||994255||||7119|349|
|17.Creditors - amounts<br>falling due within one|||||year|||||||2022||2021||
|||||||||||||E|||6|
|Trade 8 other creditors|||||||||||4,330|||1,263||
|Accruals|||||||||||4,350|||4,350||
|Pension||||||||||||851|||413|
|Social security costs tt other taxes|||||||||||3,478|||1,657||
|Life members<br>subscriptions|||||||||||2334|||1|934|
||||||||||||15343|||9|317|
|e Life members'<br>subscriptions|balance<br>is||deferred|income.||Upon|receipt,||life subscriptions|||are deferred,||and then||
|eased<br>evenly to income from the||year of receipt.||Life|subscription||received||aRer 2013are|||being amortised||over|ten|
|rs; those received<br>prior to this||are being|amortised||over|fiReen|years.||Subscriptions||to be amortised|||within|12|
|nths<br>are included<br>under current||liabilities.|The non-current|||element||is recognised||within||Creditors|falling|due aRer||
|re than one year (Note 18).||||||||||||||||
|Life Members subscriptions||||||||||||||||
|||||||||||||2022|||2021I|
|Opening<br>balance||||||||||||4,169|||6,171|
|Additions||||||||||||||||
|Amortised<br>in the year||||||||||||(1,835)|||(2,002)|
|Total||||||||||||2,334|||4,169|
|Total amount<br>falling due||||||||||||||||
|within one year||||||||||||2,334|||1,834|
|aRer more than one year|||||||||||||||2,335|
|||||||||||||2,334|||4,169|





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|18.Creditors - amounts<br>falling due|after|after|more|more|than one year|than one year|||2022|2021|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||6|E|
|Life Members'<br>Subscriptions||||||||||2 335|
|The amount<br>due in over 5 years is Inil (2021:Enil).|||||||||||
|19. Employees|||||||||2022|2021|
||||||||||6|I|
|Staff costs|||||||||||
|Gross salaries|||||||||89,530|75,657|
|Employer's<br>national<br>insurance<br>contributions|||||||||4,000|3,040|
|Emplo)7ery pension contributions:|||||||||||
|The CSBF|||||||||39,420|41,347|
|The Civil Service Retirement<br>Fellowship||Group Personal<br>plan|||||||3,402|3,634|
|Total staff costs|||||||||1383~2|123 678|
|Average number<br>ofemployees|||||||||||
|Staff costs are allocated as follows:|||||||||||
|Cost ofgenerating<br>funds|||||||||16,362|11,131|
|Expenditure<br>on charitable<br>activities|||||||||102,264|97,706|
|Governance|||||||||17,726|14,841|
||||||||||136382|123,678|
|One employee<br>received emoluments<br>of660,000|||or above<br>in the year (2020:||||nil).||||
|HMRC job retention<br>scheme grant (Furlough)||received|||in the year amounted||to nil||(2021018,284)||
|The Chief Executive and Trustees<br>and considered||||Key|Management|Personnel||(KMP). Total remuneration||during the|
|year for KMP was f67,712(2021[665,031).|||||||||||
|The defined<br>contribution<br>pension<br>expense|and||liability||has been apportioned|||to the percentages<br>of time||declared<br>by|
|staff that they devote to raising funds, charitable||||activities and governance.|||||||
|No Trustee or Director received any remuneration||||in either the current or previous|||||financial year.||
||||||||||2022|2021|
|Pension costs are allocated as follows:|||||||||6|E|
|Cost of raising funds|||||||||3,593|3,774|
|Expenditure<br>on charitable<br>activities|||||||||35,093|36,862|
|Governance|||||||||4 137|4 345|
||||||||||42823|44,981|





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|21.Funds|Reconciliatio|n||||||
|---|---|---|---|---|---|---|---|
|||||Balance at|Incoming|Outgoing|Balance at|
|||||13an 22|Resources|Resources|31Dec 22|
|||||E|E|E|E|
|Restricted<br>Funds (Note 22)<br>Unrestricted<br>Funds —General<br>0<br>a add<br>10<br>1 df<br>d||||60,122<br>636,601<br>10305|14,690<br>1967927|(1,754)<br>(2167144)<br>~4239|73,058<br>617,384<br>1~ D06|
|||||716020|211617|~222 117|705~20|
|Unrestricted|funds includes|a designated||fund that was set aside from legacy income<br>in 2019. This|||designated<br>fund|
|as used for marketing<br>and||communication||costs in 2022 (see note 12).||||
|Comparative<br>Funds Reconciliation||||||||
|||||Balance at|Incoming|Outgoing|Balance at|
|||||1)an 21|Resources|Resources|31Oec 21|
|||||E|E|E|E|
|Restricted|Funds (Note|22)||48,561|28,508|(16,947)|60,122|
|Unrestricted<br>Unrestricted|Funds - General<br>designated<br>fund|||638,020<br>20867<br>715440|187,986<br>216494|(189,405)<br>~9662<br>~225 914|636,601<br>193D5<br>716028|





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|26.Financial Instruments|26.Financial Instruments|||||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||E|E|
|Financial <br>Financial|assets measured<br> assets measured|at <br>at|fair value<br> amortised|cost||694,255<br>14 262|708,349<br>~22<br>43|
|||||||766518|72~ 592|
|Financial|liabilities measured||at amortised||cost|~32663|~7684|



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|27.|Notes to the cash flow statement||||2022|2021|
|---|---|---|---|---|---|---|
||||||6|E|
|a.|Reconciliation<br>ofnet income/(expenditure)||to net cash flow||||
||from operating<br>activities||||||
||Reconciliation<br>of net income/(expenditure)|for the|reporting|period (as per|||
||the statement of financial<br>activities)||||(10,500)|580|
||Adjustments<br>for:||||||
||Depreciation<br>charges||||947|577|
||Interest on cash deposits||||(5,335)|(40)|
||(Increase)/decrease<br>in debtors<br>Increase/(decrease)<br>in creditors||||529<br>3489|1,426<br>~4739|
||Net cash provided<br>by/(used<br>in) operating|activities|||10870|2 196|
|b.|Analysis ofcash and cash equivalents||||2022|2021|
||||||6|E|
||Cash in hand||||10,317|10,161|
||Notice deposits (less than 3 months)||||683938|698188|
||Total cash and cash equivalents||||694 255|768 349|