OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Page
Reportofthe Trustees to29
Reportofthe IndependentAuditors 30
to33
StatementofFinancial Activities 34
StatementofFinancial Position 35
to36
StatementofCash Flows 37
Notes to the StatementofCash Flows 38
Notes to the Financial Statements 39
to51
Detailed StatementofFinancial Activities 52
to53


- Useofpost-nominal letters.
-
Access
to
BINDT's
Education
and
Professional
Developm
complementing/enhancing BINDT's Certification proposition.
- Access to SINDT recognition and awards.
o For organisations, this includes:
- Membership Certificate (demonstrating commitment).
- Useoflogo on stationery.
- Identification as part of a well-respected cohort.
- Access to SINDT recognition and rewards.
Business Benefits:
o For individuals and organisations, this includes:
- Networking.
- Professional Indemnity Insurance referral.
- Legal helpline.
Information Exchange:
o For individuals, this includes:
- Insight, NDT News, IJCM and Condition Monitor.
- Yearbook and Branch Booklet.
- Conferences, symposia, seminars, workshops.
- Members' areaonwebsite.
- Branch meetings.
o For organisations, this includes:
- Exhibitions.
- Entryinthe Yearbook.
Leadership:
o For individuals, this includes:
- Participationinthe governance of SINDT.
- Participationinthe workofSINDT (committees/work groups).
- Personal professional development arising from participation.
o For organisations, this includes:
- Influence the governanceofSINDT
- Influence the workofSINDT.
- Outlet for 'Thought Leadership' - improve standinginthe marketplace.
Discounts:
o For individuals, this includes:
- Conferences.
- Books.
o Fororganisations, this includes exhibitions.

IAward IPurpose
LifetimeAchievement Torecognise the valuable and extensive contribution to the British
Award Institute of NDT and the wider NDT/CM communitybyanindividual who
has spent mostofhis/her careerinNDT/CM and who has beenan
active memberofthe Institute foranextensive periodoftime.
PersonalContribution Torecognise a valuable and extensive personal contribution to the
Award British Institute of NDT and the wider NDT/CM community byan
individual who has beenanactive memberofthe Institute foran
extensive periodoftime, in which they have contributed and influenced
the wellbeing of the Institute.
The Roy Sharpe Prize For a significant contribution through research and developmentinany
branch of NDT to the benefitofindustry or society.
TheAnneBirtAward For a significant contribution to technology innovation, technology
transfer or technology strategyinthe field ofNDT.
The Nemet Award Foranoutstanding contribution to the practiceofNDT (byanindividual).
The Hugh MacColl For a distinguished contribution byanindividual to the teaching or
Award training of NDT orCM. Nomination required. This should show the
contribution to the teaching or trainingofNDT orCM.
Aerospace Award Torecognise significant contributions to the NDT/CM community within
the aerospace sector.
The John Grimwade For the best paper publishedinBINDT's NDT Journal_'Insight'_inthe
Medal preceding year.
The Ron Halmshaw For the best paper on radiography publishedin_Insight_inthe preceding
Award year.

The BINDT Annual An informal award presented at the endofthe NDT Annual Conference
NDT Conference Paper for the best paper publishedinthe conference Proceedings.
Award
The William Gardner For the best paperinthe Proceedingsofthe NDT Annual Conferenceby
Award a student or personinthe early stages (first five years) of their career.
Practitioner Award Torecognise outstanding achievementinthe learning, sharingor
executionofNDT orCMpracticebya BINDT member.
The Tony Lager Award For meritorious service to an Institute Branch by an individual.
Branch Service Award For an outstanding contribution to Branches.
The T H Cole Award For the Institute Branch with the best percentage increasein
membership during the preceding year.
The Jim Cottier Travel Toaid the professional developmentofa young BINDT member by
Scholarship attending an overseas conference.
Annual NDT Toencourage attendance at the BINDT Annual Conferences by
Conference Travel and contributors from foreign nations.
Attendance Award/
Annual CM
Conference Travel and
Attendance Award
(One per conference)
The COMADIT Prize For a significant contribution through research and developmentinany
branch of condition monitoring to the benefit of industry or society.
CM Innovation Award For a significant contribution to technology innovation, technology
transfer or technology strategyinthe field ofCM.
f
The Len Gelman For the best paperinthe Proceedingsofthe CM Annual Conference by
Award a student or personinthe early stages (first five years)oftheir career.
The Roger Lyon Inrecognitionofthe outstanding achievementofa NDT Apprentice who
Apprentice of the Year has successfully completed their end-point assessment through BINDT.
Award
The Gail Long Early Torecognise the contribution to N DT/CM or the wider engineering
Career Women communityofwomenintheir early career.
Engineer of the Year

18Novembef2022
Valuation,-portforBritish InstituteofNon-Destructive Testing SINDT ClientN..-1001735110
Yaluation period18November2021to18 November 2022
(£)
Openingva'ueofClienl Portfoko &05,540.!M
Cashpaidin 0.00
cashpaidout 0.00
Transfer.; in and/or out(re-registration) 0.00
Changeinvalueofassets -26,591.02
lnlerest 0.33
DividendsandIncomeDistribution 0.00
PtattormCha!ges -1,866.57
Produd Providerc:hafges 0.00
Financial Adviser Charges -5,333.04
Othercharges 0.00
Closong ValueofChent Portfoloo 571,750.64
Net rateofreturn(annualised figures) -5.58%(-5.57%)
Gross rateofreturn (annualisedfigures) -4.42%(-4.41%)


Editorial articles relating to NDT/CM/SHM and SINDT were writtenin-houseandcirculated.

Promotionofall Institute events continued, with advertising artwork, web content, mailshots, press
releases and social media posts. Programmes and relevant information were also shared through the SINDT
Events App.

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Charitable activities 3
Membership and registration 333,086 333,086 290,611
Certification 2,650,792 2,650,792 2,073,375
Publishing and marketing 107,893 107,893 108,817
Conferences and events 336,975 336,975 25,555
Investment income 2 57,630 57,630 56,475
Total 3,486,376 3,486,376 2,554,833
EXPENDITURE ON
Raising funds 4 7,791 7,791 7,805
Charitable activities 5
Membership and registration 214,692 3,324 218,016 207,505
Certification 1,823,123 1,823,123 1,735,015
Publishing and marketing 540,790 540,790 500,582
Conferences and events 382,984 382,984 98,432
European&international affairs 15,942 15,942 898
Total 2,985,322 3,324 2,988,646 2,550,237
Net gains/(losses)oninvestments (34,613) (34,613) 65,712
NET INCOME/(EXPENDITURE) 466,441 (3,324) 463,117 70,308
RECONCILIATION OF FUNDS
Total funds brought forward 3,137,133 10,993 3,148,126 3,077,818
TOTAL FUNDS CARRIED FORWARD 3,603,574 7,669 3,611,243 3,148,126

31DECEMBER 2022
2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 1,641,643 1,641,643 1,690,866
Investments 12 562,603 562,603 604,861
2,204,246 2,204,246 2,295,727
CURRENT ASSETS
Stocks 13 48,664 48,664 55,309
Debtors 14 669,217 669,217 523,013
Cash at bank andinhand 1,142,562 7,669 1,150,231 722,219
1,860,443 7,669 1,868,112 1,300,541
CREDITORS
Amounts falling due within one year 15 (461,115) (461,115) (448,142)
NET CURRENT ASSETS 1,399,328 7,669 1,406,997 852,399
TOT AL ASSETS LESSCURRENT
LIABILITIES 3,603,574 7,669 3,611,243 3,148,126
NET ASSETS 3,603,574 7,669 3,611,243 3,148,126
FUNDS 17
Unrestricted funds 3,603,574 3,137,133
Restricted funds 7,669 10,993
TOTAL FUNDS 3,611,243 3,148,126

2022 2021
Notes £ £
Cash flows from operating activities
Cash generated from operations 458,859 72,906
Net cash provided by operating activities 458,859 72,906
Cash flows from investing activities
Purchaseoftangiblefixed assets (38,493) (17,665)
Saleoffixed asset investments 7,645 7,803
Interest received 1
Net cash usedininvesting activities (30,847) (9,862)
Changeincash and cash equivalents
inthe reporting period 428,012 63,044
Cash and cash equivalents at the
beginning of the reporting period 722,219 659,175
Cash and cash equivalents at the end
ofthe reporting period 1,150,231 722,219

ACTIVITIES
2022 2021
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 463,117 70,308
Adjustments for:
Depreciation charges 87,716 96,131
Losses/(gain) on investments 34,613 (65,712)
Interest received (1)
Decrease/(increase)instocks 6,645 (5,515)
Increaseindebtors (146,204) (131,433)
Increaseincreditors 12,973 109,127
Net cash providedbyoperations 458,859 72,906
ANALYSISOFCHANGESINNET FUNDS
At1/1/22 Cash flow At 31/12/22
£ £ £
Net cash
Cash at bank andinhand 722,219 428,012 1,150,231
722,219 428,012 1,150,231
Total 722,219 4281012 1,150,231

INVESTMENT INCOME
2022 2021
£ £
Rental income 57,629 56,475
Interest receivable 1
~ 56,475

2022 2021
Activity £ £
Subscriptions Membership and registration 218,333 218,832
IAQP Membership and registration 554 3,795
End-Point Assessment Membership and registration 114,199 63,900
Other income Membership and registration 4,084
Other income Certification 2,167 1,986
Certification activities Certification 2,648,625 2,071,389
Journal advertising income Publishing and marketing 36,846 39,437
Publications advertising
income Publishing and marketing 37,143 30,748
Saleofbooks and insignia Publishing and marketing 23,150 27,060
Journal subscriptions Publishing and marketing 10,133 11,280
Condition monitor Publishing and marketing 621 292
Conference and seminar
receipts Conferences and events 328,594 23,415
Branch income Conferences and events 8,381 2,140
3,428,746 2,498,358

Investment management costs
2022 2021
£ £
Investment management costs 7,791 7,805
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note6) Totals
£ £ £
Membership and registration 177,735 40,281 218,016
Certification 1,478,201 344,922 1,823,123
Publishing and marketing 528,706 12,084 540,790
Conferences and events 342,785 40,199 382,984
European&international affairs 15,942 15,942
2,543,369 437,486 2,980,855

SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Membership and registration 35,248 3,223 1,810 40,281
Certification 306,168 24,818 13,936 344,922
Publishing and marketing 10,574 967 543 12,084
Conferences and events 35,166 3,223 1,810 40,199
387,156 32,231 18,099 437,486

2022 2021
£ £
Auditors' remuneration 6,370 5,790
Auditors' remuneration for non audit work 11,729 11,948
Depreciation - owned assets 87,716 ~

STAFF COSTS
2022 2021
£ £
Wages and salaries 1,158,041 1,091,618
Social security costs 117,716 105,249
Other pension costs 94,864 92,246
1,370,621 1,289,113

2022 2021
36 35

Unrestricted Restricted Total
funds funds funds
£ £ £
INCOMEANDENDOWMENTS FROM
Charitable activities
Membership and registration 290,611 290,611
Certification 2,073,375 2,073,375
Publishing and marketing 108,817 108,817
Conferences and events 25,555 25,555
Investment income 56,475 56,475
Total 2,554,833 2,554,833
EXPENDITURE ON
Raising funds 7,805 7,805
Charitable activities
Membership and registration 206,605 900 207,505
Certification 1,735,015 1,735,015
Publishing and marketing 500,582 500,582
Conferences and events 98,432 98,432
European&international affairs 898 898

10. COMPARATIVESFORTHE STATEMENT STATEMENT OFFINANCIAL ACTIVITIES - continued ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
Total 2,549,337 900 2,550,237
Net gains on investments 65,712 65,712
NET INCOME/(EXPENDITURE) 71,208 (900) 70,308
RECONCILIATION OF FUNDS
Total funds brought forward 3,065,925 11,893 3,077,818
TOTALFUNDS CARRIED FORWARD 3,137,133 10,993 3,148,126
11. TANGIBLE FIXED ASSETS
Presidents Fixtures
Freehold chainsof and
property office Equipment fittings Totals
£ £ £ £ £
COST
At 1 January 2022 1,962,482 1,547 533,219 97,135 2,594,383
Additions 38,493 38,493
At31December 2022 1,962,482 1,547 571,712 97,135 2,632,876
DEPRECIATION
At 1 January 2022 313,587 497,009 92,921 903,517
Charge for year 54,700 31,395 1,621 87,716
At31December 2022 368,287 528,404 94,542 991,233
NETBOOKVALUE
At31December 2022 1,594,195 1,547 43,308 2,593 1,641 ,643
At31December2021 1,648,895 1,547 36,210 4,214 1,690,866

FIXED ASSET INVESTMENTS
Movement
inmarket
valueof
UK
quoted
investments
£
MARKET VALUE
At 1 January 2022 604,861
Disposals (7,791)
Revaluations (34,46Z)
At31December 2022 562,603
NET BOOK VALUE
At 31 December 2022 562,603
At31December2021 604,861
Analysis of investments between funds
Unrestricted fund
£
UK equities 562,601
Non-UK equities
Sharesingroup undertakings 2
562,603

13. STOCKS
2022 2021
£ £
Finished goods ~ ~
14. DEBTORS:AMOUNTSFALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Trade debtors 353,572 232,935
Bad debt provision (5,000) (5,000)
Other debtors (554) (50)
Prepayments and accrued income 321,199 295,128
669,217 523,013
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Trade creditors 129,790 109,988
Social security and other taxes 41,552 36,167
**VAT ** 49 ,402 34,864
Other creditors 18,818 16,207
Accruals 98,361 83,407
Deferred income 123,192 167,509
461,115 448,142

Deferred income
Balance at Balance at31
1 January 2022 Released Deferred December 2022
£ £ £ £
Subscriptions 96,165 (96,165) 93,998 93,998
Conferences and Events 71 ,344 (71 ,344) 6,964 6,964
Audits 22,230 22,230
Total 167,509 !1671509) 123,192 123,192

2022 2021
£ £
Within one year .1.Q.Q.QQ ~

2022 2021
£ £
Within one year 47,000 47,000
Between one and five years 39,167 86,167
86,167 133,167
MOVEMENTINFUNDS
Net Transfers
movement between At
At 1/1/22 infunds funds 31/12/22
£ £ £ £
Unrestricted funds
General fund 3,137,133 466,441 {3,217,643) 385,931
Contingency fund 850,000 850,000
Future projects fund 726,000 726,000
Property and other fixed assets fund 11641,643 1,641,643
3,137,133 466,441 3,603,574
Restricted funds
Croxson Memorial Fund 2,810 2,810
BNC for NOT Fund 31 31
Halmshaw Award Fund 3,860 (1,151) 2,709
The Nemet Award 4,292 {2,173) 2,119
10,993 {3,324) 7,669
TOTAL FUNDS 3,148,126 463,117 31611,243

Incoming Resources Gains and Movement
resources expended losses infunds
£ £ £ £
Unrestricted funds
General fund 3,486,376 (2,985,322) (34,613) 466,441
Restricted funds
Halmshaw Award Fund (1,151) (1,151)
The Nemet Award (2,173) (2,173)
(3,324) (3,324)
TOTAL FUNDS 3,486,376 ~2,988,646) ~34,613) 463,117

Comparatives for movementinfunds
Net
movement At
At1/1/21 infunds 31/12/21
£ £ £
Unrestricted funds
General fund 3,065,925 71,208 3,137,133
Restricted funds
Croxson Memorial Fund 2,810 2,810
BNC for NOT Fund 31 31
Halmshaw Award Fund 4,210 (350) 3,860
The Nemet Award 4,842 (550) 4,292
11,893 (900) 10,993
TOTAL FUNDS 3,077,818 70,308 3,148,126

Incoming Resources Gains and Movement
resources expended losses infunds
£ £ £ £
Unrestricted funds
General fund 2,554,833 (2,549,337) 65,712 71,208
Restricted funds
Halmshaw Award Fund (350) (350)
The Nemet Award (550) (550)
(900) {900)
TOTAL FUNDS 2,554,833 !2,550,237) 65,712 70,308

2022 2021
£ £
INCOME AND ENDOWMENTS
Investment income
Rental income 57,629 56,475
Interest receivable 1
57,630 56,475
Charitable activities
Subscriptions 218,333 218,832
IAQP 554 3,795
Journal advertising income 36,846 39,437
Publications advertising income 37,143 30,748
Saleofbooks and insignia 23,150 27,060
Journal subscriptions 10,133 11,280
Condition monitor 621 292
Conference and seminar receipts 328,594 23,415
End-Point Assessment 114,199 63,900
Other income 2,167 6,070
Certificationactivities 2,648,625 2,071,389
Branch income 8,381 2,140
3,428,746 2,498,358
Total incoming resources 3,486,376 2,554,833
EXPENDITURE
Investment management costs
Investment management costs 7,791 7,805
Charitable activities
Wages 1,158,041 1,091,618
Social security 117,716 105,249
Pension costs 94,864 92,246
Other staff benefits 34,190 35,658
Journal production costs 150,582 153,620
Publication costs 112,561 110,596
Website/electronic publishing 43,883 29,589
Cost of books and insignia 15,250 15,035
Conference expenses 211,792 14,266
Branch costs 9,252 2,860
European and international affairs 15,942 898
Carried forward 1,964,073 1,651,635

2022 2021
£ £
Charitable activities
Brought forward 1,964,073 1,651 ,635
UKAS fees 8,525 15,092
PCN audit fees 133,782 127,378
PED Solution project costs 20,210 84,384
Awards 16,970 4,765
Other certification services 316,787 219,291
Legal costs 12,750 4,258
Staff costs 27,548 5,414
Marketing 5,576 3,400
Meeting expenses 10,355 3,666
Staff training 8,599 6,791
End-Point Assessment costs 18,194 15,186
2,543,369 2,141,260
Support costs
Management
Telephone 14,725 16,882
Postage and stationery 40,264 38,756
Sundry expenses 18,640 17,797
Computer costs 129,545 110,736
Bad debts (4,425) (1,575)
Premises, facilities and insurance costs 100,691 76,944
Depreciation 87,716 96,131
387,156 355,671
Finance
Bank charges 32,231 27,763
Governance costs
Auditors' remuneration 6,370 5,790
Auditors' remuneration for non audit work 11,729 11,948
18,099 17,738
Total resources expended 2,988,646 2,550,237
Net income before gains and losses 497,730 4,596
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments (34,613) 65,712
Net income 463,117 70,308