Charity registration number 284718
BRITISH CRYSTALLOGRAPHIC ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
BRITISH CRYSTALLOGRAPHIC ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
| Council | Dr A Gibbs, President | (Appointed 27 March 2024) |
|---|---|---|
| Professor R Cooper, Immediate past President | ||
| Dr S Ward, Vice-president | ||
| Dr C Naylor, Treasurer | ||
| Dr L Hatcher, Secretary | ||
| Dr L Saunders, Ordinary Member and Burseries | ||
| Coordinator | ||
| Dr J Tidey, Ordinary Member | ||
| Dr B Yorke, Ordinary Member | ||
| Dr M Montgomery, Biological Structures Group | ||
| Representative | ||
| Dr N Pridmore, Chemical Crystallography Group | ||
| Representative | ||
| Dr H Blade, Industrial Group Representative | ||
| Dr H Playford, Physical Crystallography Group | ||
| Representative | ||
| Dr T Htchings, Early Stage Career Group | ||
| Representative | ||
| Dr I Gimondi, Education and Outreach Coordinator | ||
| N Hardaker, Ex-Officio Administration Officer | ||
| Dr A Carter, Ex-Officio Webmaster | ||
| Professor J Cooper, Ex-officio and Crystallography | ||
| News Editor | ||
| Professor K Edkins, Ex-Officio and Spring Meeting | ||
| Programme Chair | ||
| Special Interest Group Chairs | Dr K Brown, Biological Structures | |
| Dr H Yeung, Chemical Crystallography | ||
| Dr L Owen, Physical Crystallography | ||
| Dr L Russo, Industrial | ||
| Dr T Hitchings, Early Stage Career Group | ||
| Charity number | 284718 | |
| Principal address | C/O HG3 Conferences | |
| 4 Dragon Road | ||
| Harrogate | ||
| HG1 5DF | ||
| Independent examiner | TC Group | |
| 2B Vantage Park | ||
| Washingley Road | ||
| Huntingdon | ||
| Cambs | ||
| PE29 6SR | ||
| Bankers | CAF Bank Limited | |
| 25 Kings Hill Avenue | ||
| Kings Hill | ||
| West Malling | ||
| Kent | ||
| ME19 4JQ |
BRITISH CRYSTALLOGRAPHIC ASSOCIATION
CONTENTS
| Page | |
|---|---|
| Council's report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 16 |
BRITISH CRYSTALLOGRAPHIC ASSOCIATION
COUNCIL'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Council present their annual report, together with the financial statements of The British Crystallographic Association (the Charity) for the year ended 31 December 2024. The Council confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP 2015) "Accounting and Reporting by Charities".
OBJECTIVES AND ACTIVITIES
Policies and objectives
The Council confirm that they have complied with their duty in section 17(5) of the 2011 Charities Act to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties and in setting the policies and objectives of the Charity. The Objectives of the Charity are to advance the education of the public in the science of crystallography and to promote its teaching and applications, in academia and industry, particularly within the British Isles. There have been no changes in the objectives since the last annual report.
Main activities undertaken to further the Charity's purposes for the public benefit
The Charity provides information and learning material tailored to different interested parties through the pages of its website. The pages are aimed as resources to aid both students and teachers. In addition, the Charity has organised and participated in public engagement activities to promote crystallographic sciences.
ACHIEVEMENTS AND PERFORMANCE
Summary of main achievements
Forums for the disscussion and dissemination of scientific research and breakthroughs that relate to the field of crystallography and its impact across a wide range of disciplines including chemistry, physics, biology, medicine, earth sciences and mathematical and computer sciences were provided via a range of in person and virtual meetings. These included an in person 4-day Spring meeting in Leeds and 3 in person group meetings, and a virtual group meeting. The charity was also able to support a number of researchers to attend the European Crystallographic Meeting in Padua, Italy, the Denver X-Ray Conference and the GRC in Diffraction Methods. Finally, it has supported (and funded) outreach activities to engage the public in scientific activities and spread scientific knowledge via participation of its members in a number of events (large and small) across the UK.
FINANCIAL REVIEW
Review of the financial position of the Charity
During the year the Charity had a deficit on restricted funds of £1,440 and a surplus on unrestricted funds of £4,853. At the balance sheet date restricted funds totalled £134,399 and unrestricted funds £165,281. These funds are sufficient to meet currently anticipated requirements for future activity of the Charity.
Reserves policy
The Council members have conducted their own review of the reserves that the Charity requires for sustaining its objectives. The major considerations are with regard to the long term funding of meetings and bursaries and funding projected deficits from reduced investment income and rising administration expenses. Existing fund balances are considered adequate to meet these needs. In addition the Council periodically review this area in conjunction with financial planning information.
The Charity does not have any material commitments or guarantees which could affect its future solvency.
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
Plans for future periods
The Charity plans to continue the activities that have made a difference to the circumstances of its beneficiaries, both in the scientific community and among the wider public. The Charity will be active in encouraging young people to pursue careers in science.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The Charity is constituted as an Unincorporated Association under a Trust deed dated 6 April 1982 and is a registered charity in England and Wales number 284718 and in Scotland number SC042263.
Method of appointment or election of Council
The management of the Charity is the responsibility of the Council who are elected and co-opted under the terms of the Statutes and Bye Laws. The Council officers and three further Council members are elected by the members of the Charity at Annual General Meetings. Each group also nominates a Council member, and the Council may co-opt up to four further Council members. Elected Council members serve from the end of the Annual General Meeting at which the election took place until the third Annual General Meeting following the election. No person may serve more than two consecutive terms in the same office, nor more than three consecutive three-year terms in any elected capacity, and may not accept nomination for a further elected office during the last two years of this nine-year period. The President shall normally serve for one three-year term only and then serve for one more year as immediate Past President. Co-Opted Members of the Council shall serve for a fixed period not exceeding three years to be determined by Council at the time of the co-option. No person may be co-opted for more than nine consecutive years. No person may be both an officer and a group representative.
Organisational structure and decision making
The Charity is run by a Council which includes the four trustees - President, Vice-President, Secretary and Treasurer. Separate responsibility is given for organising events such as the Annual Spring Meeting. In addition, there are special interest groups within the Charity which cater for specialist minority needs and a quarterly Newsletter. The Biological Structures Group, the Chemical Crystallography Group, the Industrial Group and Early Stage Career Group, whilst being part of the Charity, run their own affairs completely separately and are not answerable to the BCA Council. The Physical Crystallography Group is also part of the Charity but its financial affairs are run by the Institute of Physics.
Risk management
The Council members have conducted their own review of the major risks to which the Charity is exposed. The only consideration is with regard to its investments and to mitigate those risks, the Charity has all its investments placed with an independent professional management company. In addition, the Council periodically review this area in conjunction with interim investment portfolio information. The Charity's powers of investment are determined under the Trustee Act 2000.
This report was approved by the Council on 16 April 2025 and signed on their behalf by:
..............................
Dr Alexandra Gibbs, President
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE COUNCIL OF BRITISH CRYSTALLOGRAPHIC ASSOCIATION
I report to the Council on my examination of the financial statements of British Crystallographic Association (the charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the Council of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the Act as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Scott Rouse FCA TC Group
2B Vantage Park Washingley Road Huntingdon Cambs PE29 6SR
Dated: 7 May 2025
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Restricted funds funds Notes £ £ Income from: Donations and legacies 3 - 5,364 Charitable activities 4 102,163 2,106 Investments 5 8,108 168 Total income 110,271 7,638 Expenditure on: Charitable activities 6 94,526 8,970 Costs of raising funds 7 12,863 108 Total expenditure 107,389 9,078 Net gains/(losses) on investments 9 2,987 - Net movement in funds 5,869 (1,440) Fund balances at 1 January 2024 160,428 135,839 Fund balances at 31 December 2024 166,297 134,399 |
Total 2024 £ 5,364 104,269 8,276 117,909 103,496 12,971 116,467 2,987 4,429 296,267 300,696 |
Total 2023 £ 8,640 184,513 7,018 |
|---|---|---|
| 200,171 | ||
| 180,929 14,320 |
||
| 195,249 | ||
| 838 | ||
| 5,760 290,507 |
||
| 296,267 |
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
BALANCE SHEET
AS AT 31 DECEMBER 2024
| Notes Fixed assets Investments 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Income funds Restricted funds 14 Unrestricted funds |
2024 £ 1,016 129,910 130,926 (8,899) |
£ 178,669 122,027 300,696 134,399 166,297 300,696 |
2023 £ 169 134,975 135,144 (7,193) |
£ 168,316 127,951 |
|---|---|---|---|---|
| 296,267 | ||||
| 135,839 160,428 |
||||
| 296,267 |
The financial statements were approved by the Council on 16 April 2025
Dr C Naylor (Treasurer)
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
The British Crystallographic Association is an unincorporated registered charity in England and Wales number 284718 and in Scotland number SC042263.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Trust deed dated 6 April 1982, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Council have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Council continue to adopt the going concer basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by charity.
1.4 Incoming resources
Income is recognised when charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income and those incurred in trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the Charity's educational operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.
All expenditure is inclusive of irrecoverable VAT.
1.6 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
1.8 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when charity’s contractual obligations expire or are discharged or cancelled.
2 Critical accounting estimates and judgements
In the application of charity’s accounting policies, the Council are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Unrestricted Restricted funds funds 2024 2024 £ £ Donations and gifts - 5,364 For the year ended 31 December 2023 1,512 7,128 |
Total 2024 £ 5,364 |
Total 2023 £ 8,640 |
|---|---|---|
| 8,640 |
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
4 Charitable activities
| Other income Analysis by fund Unrestricted funds Restricted funds For the year ended 31 December 2023 Unrestricted funds Restricted funds |
2024 £ 104,269 102,163 2,106 104,269 |
2023 £ 184,513 |
|---|---|---|
| 122,209 62,304 |
||
| 184,513 |
5 Investments
| Unrestricted Restricted funds funds 2024 2024 £ £ Income from listed investments 7,205 - Interest receivable 903 168 8,108 168 For the year ended 31 December 2023 6,931 87 |
Total 2024 £ 7,205 1,071 8,276 |
Total 2023 £ 6,473 545 |
|---|---|---|
| 7,018 | ||
| 7,018 |
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
6 Charitable activities
| Unrestricted funds Restricted funds £ £ Subscription to International bodies 13,208 Annual conference 73,937 - Meeting of groups 977 Newsletters 7,111 - Course fees and accommodation 943 Grants and sponsorship to individuals - 2,500 Awards and bursaries - 4,550 Animation outreach costs 270 - 94,526 8,970 |
2024 £ 13,208 73,937 977 7,111 943 2,500 4,550 270 103,496 |
2023 £ 13,683 84,520 - 5,571 70,686 2,969 3,500 - |
|---|---|---|
| 180,929 |
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
7 Costs of raising funds
| Unrestricted Restricted funds funds £ £ Accountancy fees 7,188 - Insurance 1,401 - Bank and security charges 163 108 Council member expenses 111 - Administration fees and expenses 4,000 - 12,863 108 For the year ended 31 December 2023 Costs of raising funds 14,181 139 |
Total 2024 £ 7,188 1,401 271 111 4,000 12,971 |
Total 2023 £ 5,100 1,388 284 - 7,548 |
|---|---|---|
| 14,320 | ||
| 14,320 |
8 Council
One Council member received reimbursement of expenses amounting to £125 in the current year (2023: £11).
9 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | 2,987 | 838 |
10 Taxation
The Charity is exempt from tax on income and gains falling within s524 of the Income Tax Act 2007 and s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charges have arisen in the Charity.
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Fixed asset investments
| Cost or valuation At 1 January 2024 Additions Valuation changes Disposals At 31 December 2024 Carrying amount At 31 December 2024 At 31 December 2023 12 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Accruals and deferred income |
Listed investments £ 168,316 18,910 2,947 (11,504) 178,669 178,669 168,316 2024 2023 £ £ 850 - 166 169 1,016 169 2024 2023 £ £ 8,899 7,193 |
|---|---|
14 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At | 1 | January | Incoming | Resources | At 31 |
|---|---|---|---|---|---|
| 2024 | resources | expended | December | ||
| 2024 | |||||
| £ | £ | £ | £ | ||
| 135,839 | 7,638 | (9,078) | 134,399 |
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 14 | Restricted funds | (Continued) | |||
|---|---|---|---|---|---|
| Previous year: | At 1 January | Incoming | Resources | At 31 | |
| 2023 | resources | expended | December | ||
| 2023 | |||||
| £ | £ | £ | £ | ||
| 143,614 | 69,519 | (77,294) | 135,839 |
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 January | At 1 January | Incoming | Resources | Gains and | At 31 | |
|---|---|---|---|---|---|---|
| 2024 | resources | expended | losses | December | ||
| 2024 | ||||||
| £ | £ | £ | £ | £ | ||
| General funds | 160,428 | 110,271 | (107,389) | 2,987 | 166,297 | |
| Previous year: | At 1 January | Incoming | Resources | Gains and | At 31 | |
| 2023 | resources | expended | losses | December | ||
| 2023 | ||||||
| £ | £ | £ | £ | £ | ||
| General funds | 146,893 | 130,652 | (117,955) | 838 | 160,428 | |
| Analysis of net assets between | funds | |||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | |||||
| 2024 | 2024 | 2024 | ||||
| £ | £ | £ | ||||
| At 31 December 2024: | ||||||
| Investments | 125,998 | 52,671 | 178,669 | |||
| Current assets/(liabilities) | 40,299 | 81,728 | 122,027 | |||
| 166,297 | 134,399 | 300,696 | ||||
| Unrestricted | Restricted | Total | ||||
| funds | funds | |||||
| 2023 | 2023 | 2023 | ||||
| £ | £ | £ | ||||
| At 31 December 2023: | ||||||
| Investments | 113,145 | 55,171 | 168,316 | |||
| Current assets/(liabilities) | 47,283 | 80,668 | 127,951 | |||
| 160,428 | 135,839 | 296,267 |
16 Analysis of net assets between funds
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
17 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
18 Analysis of changes in net funds
The charity had no material debt during the year.
| 19 Cash generated from operations Surplus for the year Adjustments for: Investment income recognised in statement of financial activities Fair value gains and losses on investments Movements in working capital: (Increase)/decrease in debtors Increase/(decrease) in creditors Cash (absorbed by)/generated from operations |
2024 £ 4,429 (8,276) (2,987) (847) 1,706 (5,975) |
2023 £ 5,760 (7,018) (838) 36,424 (729) 33,599 |
|---|---|---|
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
20 Statement of Funds
| Balance at 1 | Balance at 31 | |||||
|---|---|---|---|---|---|---|
| January | Incoming | Transfers | Gains/ | December | ||
| 2024 | Resources | Expenditure | in/(out) | (Losses) | 2024 | |
| Current year | £ | £ | £ | £ | £ | £ |
| Restricted funds | ||||||
| Arnold Beevers Bursary | ||||||
| Fund | 15,084 | 2,000 | (4,500) | - | - | 12,584 |
| IUCr Bursary Fund | 27,431 | - | - | - | - | 27,431 |
| IG Bursary Fund | 3,150 | - | - | - | - | 3,150 |
| Dorothy Hodgkin Prize | ||||||
| Fund | 8,725 | - | - | - | - | 8,725 |
| Chemical Group Teaching | ||||||
| School | 47,749 | 3,364 | (943) | - | - | 50,170 |
| Chemical Group Fund | 7,553 | 54 | (48) | - | - | 7,559 |
| Industrial Group Fund | 20,944 | - | (2,527) | - | - | 18,417 |
| Biological Structures | ||||||
| Group Fund | 3,885 | 2,220 | (1,060) | 5,045 | ||
| Durward Cruikshank Fund | 781 | - | - | - | - | 781 |
| Early Stage Career Group | ||||||
| Fund | 537 | - | - | - | - | 537 |
| Physical Crystallography | ||||||
| Group | - | - | - | - | - | - |
| 135,839 | 7,638 | (9,078) | - | - | 134,399 | |
| Unrestricted funds | ||||||
| General Fund | 160,428 | 110,271 | (107,389) | - | 2,987 | 166,297 |
| Total of funds | 296,267 | 117,909 | (116,467) | - | 2,987 | 300,696 |
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BRITISH CRYSTALLOGRAPHIC ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| Balance at 1 | Balance at 31 | |||||
|---|---|---|---|---|---|---|
| January | Incoming | Transfers | Gains/ | December | ||
| 2023 | Resources | Expenditure | in/(out) | (Losses) | 2023 | |
| Prior year | £ | £ | £ | £ | £ | £ |
| Restricted funds | ||||||
| Arnold Beevers Bursary | ||||||
| Fund | 16,484 | 2,000 | (3,400) | - | - | 15,084 |
| IUCr Bursary Fund | 27,431 | - | - | - | - | 27,431 |
| IG Bursary Fund | 4,400 | - | (1,250) | - | - | 3,150 |
| Dorothy Hodgkin Prize | ||||||
| Fund | 8,725 | - | - | - | - | 8,725 |
| Chemical Group Teaching | ||||||
| School | 50,381 | 127,881 | (130,513) | - | - | 47,749 |
| Chemical Group Fund | 8,434 | 668 | (1,549) | - | - | 7,553 |
| Industrial Group Fund | 21,044 | - | (100) | - | - | 20,944 |
| Biological Structures | ||||||
| Group Fund | 5,147 | 267 | (1,529) | 3,885 | ||
| Durward Cruikshank Fund | 1,031 | - | (250) | - | - | 781 |
| Early Stage Career Group | ||||||
| Fund | 537 | - | - | - | - | 537 |
| Physical Crystallography | ||||||
| Group | - | - | - | - | - | |
| 143,614 | 130,816 | (138,591) | - | - | 135,839 | |
| Unrestricted funds | ||||||
| General Fund | 146,893 | 130,652 | (117,955) | - | 838 | 160,428 |
| Total of funds | 290,507 | 261,468 | (256,546) | - | 838 | 296,267 |
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