Commonwealth Association of Architects 

_**Annual Report 2020**_ 

UK Registered Charity No 288022 




## _**Annual Report 2020**_ 

## Contents 

Page _Reference and Administration Objectives and Aims Public benefit Membership Activities Financial Review_ 11 _Independent examiner’s report_ 13 _Statement of Financial Activities_ 14 _Balance Sheet_ 15 _Notes to the financial statements_ 16 

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## _**Reference and Administration**_ 

**Charity number** 288022 

## **Country of registration** 

England and Wales 

## **Trustees 2020** 

Vincent Cassar (MLT) John Geeson (UK) Annette Fisher (UK) Sumita Singha (UK) Dik Jarman (AUS) Llewellyn van Wyk (SA) 

## **Article IX (Charitable Status and Board of Trustees) of the CAA Constitution states that:-** 

1. The Association shall be a UK based Charity and therefore be compliant with the Charity Commission rules. 

2. A Board of Trustees, comprising five Trustees (not less than three of whom shall be resident in England and Wales) and shall be appointed by the Council (for a term of office). The Board of Trustees shall be responsible for the depository of the records of the association at such location in England or Wales as the Council decide. 

3. The Trustee Board has the responsibility for preparing and submitting all necessary records and accounts of the Association to the relevant statutory UK authority (UK Charity Commission, UK Tax Office). 

## **Council and Officers 2019-2022** 

Elected at the 22[nd] General Assembly, Mombasa, Kenya, August 2019. 

President (Officer) Kalim Siddiqui (Pakistan, PP AAP) Senior Vice President Peter Oborn (U.K. RIBA) Immediate Past President Vincent Cassar (Malta, PP KTP) Honorary Secretary/Treasurer (Officer) Vincent Cassar (Malta, PP KTP) 

## **Education Committee** 

Chair of Education, Jumo Oino (Kenya) 

## **Practice Committee** 

Chair of Practice, Jayantha Perera (Sri Lanka, PP SLIA) 

## **Communication Committee** 

Chair of Communications, Chandana Edirisuriya (Sri Lanka) 

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## **Regional Vice Presidents** 

Africa – Steven Oundo (Kenya) Americas - Akin Looby (Trinidad & Tobago) Asia - Jalal Ahmad (Bangladesh) 

Europe - Joseph Galea (Malta) (resigned in Dec ’20 and replaced by David Pace (Malta)) Oceania - vacant 

## **Validation** 

Chair of Validation Panel - Sithabile Mathe (Botswana) 

## **Secretariat** 

Executive Director, Maira Khan (Pakistan) 

## **Bankers** 

The Royal Bank of Scotland plc 171 Tottenham Court Road, London, W1P ODL. 

## **Independent Examiner** 

Noelia Serrano Sayer Vincent LLP Invicta House 108-114 Golden Lane London EC1Y 0TL 

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The trustees present their report and the financial statements for the year ended 31 December 2020. 

Reference and administrative information set out on pages 1-2 forms part of this report. The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. 

## _**Structure, Governance and Management**_ 

The Commonwealth Association of Architects is an unincorporated association registered as a Charity with the Charity Commission, U.K. (Charity No. 288022). The supreme body of the Association is the General Assembly which is held every three years and whereat the Council and Officers are elected. The last General Assembly before the end of 2019 was held on 15 August 2019 in Mombasa, Kenya. There are five regional Vice Presidents representing Africa, the Americas, Asia, Europe and Oceania (currently vacant). The Council has also established three sub-committees for communications, education and practice. Validation of Schools of Architecture is a major activity of the Association and the process is led by a Head of Validation who is appointed by Council. Trustees are volunteers nominated by member organisations and appointed by the Council. 

## _**Objectives and Aims**_ 

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. 

The objectives of the Association, set out in its Constitution, are the advancement of Architecture in the Commonwealth and the promotion and acquisition of knowledge of the various arts and sciences connected therewith. 

The Association is empowered in particular to: 

- promote co-operation between associations of architects within the Commonwealth and equivalent organisations outside the Commonwealth to ensure the maximum contribution by architects to the wellbeing of society; 

- promote and encourage activities on a regional basis for the purpose of studying common issues. 

- make awards of medals or certificates in recognition of significant contributions to Architecture or its associated sciences; 

- receive, administer and apply donations, studentships or scholarships or for any other general or specific charitable object or purpose connected with the Association or, for any other charitable purpose connected with Architecture. 

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The CAA’s current aims, grouped under the following headings, are: 

## **Education** 

- Operating criteria and procedures for the validation of courses in architecture. 

- Supporting international mutual recognition of qualifications in architecture. 

- Organising of international student competitions. 

## **Practice** 

- Supporting conferences, seminars and workshops on sustainable building and construction practices. 

## **Communication** 

- Dissemination of information on architecture. 

## **Commonwealth** 

- Participation in Commonwealth forums including those concerning the built environment for the purpose of improving the quality of the built environment. 

- Collaboration with other Commonwealth Accredited Organisations, such as the Commonwealth Association of Planners (CAP), the Commonwealth Association of Surveyors and Land Economists (CASLE), the Commonwealth Engineers Council (CEC) and the Association of Commonwealth Universities (ACU). 

- Collaboration with BEPIC the informal grouping of Associations of Built Environment Professions in the Commonwealth. 

## **International** 

- 

   - Collaboration with regional associations of architects such as the Africa Union of Architects. 

- Collaboration with the International Union of Architects (UIA) and the Architect’s Council of Europe (ACE). 

## **Others** 

- Collaboration with the Institute of Civil Engineers (ICE) and the Prince’s Foundation. 

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## _**Public Benefit**_ 

The Council and Trustees have referred to the Charity Commission’s guidance on the public benefit requirement for UK charities and have considered how planned activities meet this requirement. 

During the year the charity has furthered its charitable purposes for the public benefit through; 

## **Education** 

- Validating courses in architecture and national validation systems. This improves and strengthens standards in higher education in architecture by benchmarking and facilitates exchange and movement of students, academics and practitioners between countries. 

- Collaborating with other signatories in the Canberra Accord for Architectural Education enabling the mutual recognition of architectural qualifications. This aims to facilitate movement of graduates across borders advancing architectural knowledge through exchange and increasing economic opportunities for small and developing economies in the Commonwealth. 

- Holding an international student design competition during its 2019 General Assembly on the topic of “Modular Sustainable Design” which sought to offer sustainable building options to cater for the fast growing need for decent housing in Kenya and other countries facing the same situation. 

## **Practice** 

- Supporting seminars and conferences raising awareness of designing for sustainability and climate change and exchanging  knowledge in the profession. 

- Initiating a range of activities to support collaboration between architects and the raising of quality standards in the construction industry across the Commonwealth. 

## **Communication** 

- Dissemination of information on current architectural policies, activities and events from across the Commonwealth and internationally through its website and eJournal., 

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## _**Membership**_ 

The Members of the Association are institutes, associations and societies which, in the opinion of the Council, represent the body of architects in a country and subscribe to the purposes and objects of the Association. They must be constituted in a manner consistent with the policies of the Association and not discriminate against their own members or potential members on the basis of race, colour, sex, religion, national origin or political persuasion. The current membership is drawn from the following organizations. 

|**_Country_**|**Institute/Association**|
|---|---|
|_Antigua & Barbuda_|Antigua & Barbuda Institute of Architects|
|_Australia_|Royal Australian Institute of Architects|
|_Bahamas_|Institute of Bahamian Architects|
|_Bangladesh_|Institute of Architects Bangladesh|
|_Barbados_|Barbados Institute of Architects|
|_Bermuda_|Institute of Bermuda Architects|
|_Botswana_|Architects Association of Botswana|
|_Cyprus_|Cyprus Civil Engineers & Architects Association|
|_Fiji_|Fiji Association of Architects|
|_Ghana_|Ghana Institute of Architects|
|_Guyana_|Guyana Institute of Architects|
|_Hong Kong SAR of China_|Hong Kong Institute of Architects|
|_India_|Indian Institute of Architects|
|_Jamaica_|Jamaica Institute of Architects|
|_Kenya_|Architectural Association of Kenya|
|_Lesotho_|Lesotho Architects Engineers & Surveyors Association|
|_Malawi_|Malawi Institute of Architects|
|_Malta_|Kamra Tal-Periti|
|_Mauritius_|Mauritius Institute of Architects|
|_Namibia_|Namibia Institute of Architects|
|_New Zealand_|New Zealand Institute of Architects|
|_Nigeria_|Nigerian Institute of Architects|
|_Pakistan_|Institute of Architects Pakistan|
|_Papua New Guinea_|Papua New Guinea Institute of Architects.|
|_Rwanda_|Rwanda Institute of Architects|
|_Sierra Leone_|Sierra Leone Institute of Architects|
|_Singapore_|Singapore Institute of Architects|
|_South Africa_|South African Institute of Architects|
|_Sri Lanka_|Sri Lanka Institute of Architects|
|_St Kitts and Nevis_|St Kitts and Nevis Institute of Architects|
|_St Lucia_|St. Lucia Association of Architects|
|_St Vincent and The Grenadines_|St. Vincent & The Grenadines Institute Of Architects|
|_Tanzania_|Architectural Association of Tanzania|
|_Trinidad & Tobago_|Trinidad And Tobago Institute Of Architects|
|_Uganda_|Uganda Society of Architects|
|_United Kingdom_|Royal Institute of British Architects|
|_Zambia_|Zambia Institute of Architects|
|_Zimbabwe_|Zimbabwe Institute of Architects|



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## _**Activities**_ 

**Description Country** Several formal Council meetings and other informal meetings held Commonwealth during the year. These were all held through teleconferencing due to wide the COVID 19 situation. On behalf of the President, the Immediate Past President and Hon London Secretary/Treasurer attended the Presidents’ Round Table organised by Royal Institute of British Architects (RIBA) in February 2020. On behalf of the President, the Immediate Past President and Hon Secretary/Treasurer also received the RIBA Presidents Award. The CAA, working in collaboration with the Commonwealth Association Commonwealth of Planners (CAP), The Commonwealth Engineers Council (CEC) and wide the Commonwealth Association of Surveyors and Land Economists (CASLE) undertook the 2019 ‘Survey on the Built Environment Profession in the Commonwealth’. The findings of the survey revealed there is a critical lack of capacity in many Commonwealth countries that are urbanising most rapidly and are among the most vulnerable together with a corresponding weakness in educational and institutional capacity together with a weakness in built environment policy (eg planning policy and building code). The findings of the survey have serious implications for Commonwealth countries, which together are projected to account for nearly 50% of the projected growth in cities by 2025, i.e an additional 1 billion urban dwellers in the Commonwealth in the next 30 years. The results of the survey were published during an online event which took place in June 2020, at which HRH The Prince of Wales delivered an opening address. 

CAA Council members participated in the World Urban Forum (WUF) Commonwealth held in Abu Dhabi between the 8[th] and 13[th] February 2020. The theme wide of the CAA’s participation was ‘Building Capacity’ and was dedicated to three Commonwealth focused events which included: • ‘Delivering Sustainable Urbanisation and Development in the Commonwealth’, • ‘Building Capacity in the Built Environment Professions in the Commonwealth’, • ‘Building Resilience by Building Back Better in the Small Island States of the Commonwealth’, These events formed part of CAA’s initiative to elevate the theme of ‘sustainable urbanisation’ on the agenda of the 2020 Commonwealth 

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Heads of Government Meeting which was scheduled to take place in Kigali in June. 

The CAA also organised a workshop during the week of WUF to bring together a range of Commonwealth stakeholders to discuss preparations for the launch of a ‘Call to Action’ on sustainable cities at CHOGM 2020. 

Towards the end of the World Urban Forum, the CAA came together with Commonwealth colleagues to issue the following Declared Action as part of the formal conference outcome document: “ _The Association of Commonwealth Universities, Commonwealth Association of Architects, Commonwealth Association of Planners and the Commonwealth Local Government Forum commit to the development of an inter-disciplinary, cross-sectoral collaboration, working to advance sustainable urbanisation in the Commonwealth; home to one third of the World’s population and nearly 50%of the projected increase of the World’s urban population in 2050.”_ 

On the basis of the findings of the Survey of the Built Environment Professions in the Commonwealth, the CAA came together with  the Association of Commonwealth Universities (ACU), the Commonwealth Association of Planners (CAP), and the Commonwealth Local Government Forum (CLGF), with support from the Government of Rwanda and The Prince’s Foundation to develop a ‘Call to Action on Sustainable Urbanisation in the Commonwealth’. The Call to Action is addressed to Heads of Government in advance of the Commonwealth Heads of Government Meeting CHOGM) and calls for a greater focus on sustainable urbanisation in Commonwealth policy making. 

Commonwealth wide 

With 65% of the 169 targets underpinning the 17 Sustainable Development Goals linked to urban and territorial development, the Call to Action seeks to engage the member states in a collaborative mission to tackle the combined challenges of climate change, rapid urbanisation and the impact of Covid-19. 

In light of the CHOGM postponement, the CAA and its partners hosted a programme of online activity, focused on the Call to Action, which comprised 19 online events over 10 weeks and attracted 2,000 participants from 43 Commonwealth and 42 non-Commonwealth countries. 

The programme included contributions from 113 panellists from 27 Commonwealth countries and included contributions from HRH The Prince of Wales, the Rwanda Ministers of Infrastructure and Local Government, the Commonwealth Secretary General, the Executive Director UN Habitat and others. 

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The aims of the programme were to: 

1) Inform and strengthen a Call to Action on Sustainable Urbanisation in the Commonwealth through exchange of ideas and good practice 

2) In the face of the after effects of the COVID19 pandemic, to advocate for the centrality of SDG 11 in reviewing the targets and achievements of the Sustainable Development Goals. 

3) Provide inter-disciplinary, cross-sector collaboration and engagement to address the challenges and unlock the opportunities presented by sustainable urbanisation across the Commonwealth. 

The CAA CPD Pilot was conceived as a mini-series to promote knowledge sharing and continuous learning to help promote climate literacy together with greater awareness about the importance of sustainable urbanisation. The series was developed in response to the findings of the 2017 and 2019 Survey of the Built Environment Professions in the Commonwealth1 both of which evidenced a lack of mandatory Continuing Professional Development in many Commonwealth countries. Faced with the combined threats of climate change, rapid urbanisation and the impact of Covid-19, the CAA was keen to understand the ways in which it can best support the profession across the Commonwealth. 

Commonwealth wide 

Season 1 of the CPD Pilot comprised a total of seven (7) lectures delivered over a period of six (6) weeks. The series was designed to appeal to built-environment professionals and covered a wide range of topics, commencing with an explanatory overview of the policy context and completing with a more detailed examination of the metrics necessary if we are to achieve our climate change commitments. The lecture programme may be summarised as follows: 

- Introduction to the Sustainable Development Goals 

- Planning for Rapid Urbanisation, 

- Planned City Extensions: 

- Resilient Infrastructure: 

- Climate Responsive Design: 

- Heritage-led Regeneration: 

- Sustainable Outcomes, 

The CPD Pilot was delivered with support and engagement from a diverse group of 26 session chairs, presenters, and subject matter experts from 10 countries, 42% of whom were female (11/26) and 38% of whom were BAME (10/26). The CAA was grateful to receive the engagement of UN Habitat, UN Environment, UNESCO and the World 

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## Bank. 

The series attracted a total of 823 unique participants and over 2,000 views from 32 Commonwealth and 32 non-Commonwealth countries. Each session attracted an audience of around 300 attendees. 

The series attracted a good regional spread from both Commonwealth and non-Commonwealth countries with 21% from Commonwealth countries in Africa, 26% from Asia, 4% from the Caribbean and the Americas, 19% from Europe, 2% from the Pacific and 27% from other non-Commonwealth countries. 

The CAA was represented at meetings by the Canberra Accord, the organisation coordinating systems of Architectural Education around the world. 

The CAA Immediate Past President and Hon. Secretary/Treasurer attended the 2020 Commonwealth Day Commemorative Service and the Commonwealth Secretary General’s reception.. 

Other ongoing activities across the year were the production and publication of the Association’s online e-Journal, updating of the CAA website and the carrying out of an administrative census among the architectural associations across the Commonwealth. 

Canada 

London 

Commonwealth wide 

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## _**Financial Review**_ 

## **Accounts** 

|**Accounts**|||||
|---|---|---|---|---|
||**2020**|**2019**|**2018**|**2017**|
|**INCOME**|||||
|Subscriptions|29,310|55,459|37,454|<br>41,362|
|Grants|5,000|---|---|---|
|Sponsorshipand other|3,532|<br>---|32|<br>---|
|Validation fees|---|---|---|4,551|
|Interest on Bankdeposits|97|181|<br>68|13|
||||||
|**Total Income**|**37,939**|**56,170**|**37,554**|<br>**45,926**|
||||||
|**EXPENDITURE**|||||
|Charitable Activities(direct expenditure)|8,320|22,182|<br>16,566|29,456|
|Governance and support costs|21,314|<br>27,112|<br>21,140|<br>20,414|
||||||
|**Total expenditure**|**29,634**|<br>**49,294**|<br>**37,706**|<br>**49,870**|
||||||
|Surplus/(deficit)for theyear|8,305|<br>6,346|<br>(152)|(3,944)|
|Fund balances carried forward|**90,258**<br>**81,953**<br>**75,607**<br>**75,759**||||



## Policy on Reserves 

The Association’s policy is to maintain a minimum reserve of £50,000 against the risk of loss of subscription income and to assist with cash flow. 

The main source of funding is membership subscriptions. The amount of the reserve has been determined to allow the organisation to conclude its affairs and meet outstanding financial obligations in the case of one or more of these members ceasing to contribute. 

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## _**Statement of responsibilities of the Trustees**_ 

The Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

## _**Independent Examiner**_ 

Noelia Serrano was re-appointed as the charity’s independent examiner during the year and has expressed her willingness to continue in that capacity. 

This report is approved by the Council and Trustees on the 1 September 2021; 

Signed………………………………………………. 

## **Ar. Kalim Siddiqui, President** 

On behalf of the CAA Council 

Signed………………………………………………. 

## **Vincent Cassar, Trustee and Honorary Secretary / Treasurer** 

On behalf of the CAA Trustees 

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## _**Independent examiner’s report to the trustees of Commonwealth Association of Architects.**_ 

I report to the trustees on my examination of the accounts of Commonwealth Association of Architects for the year ended 31 December 2020. 

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed. 

## _**Responsibilities and basis of report**_ 

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and 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 material 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 Charity as required by section 130 of the Act; or 

2. The accounts do not accord with those records. 

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. 

## Date 

Noelia Serrano FCA 

Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL 

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Commonwealth Association of Architects 

## Statement of financial activities 

For the year ended 31 December 2020 

|Note<br>Receipts from:<br>2<br>2<br>2<br>Reconciliation of funds:<br>Bank interest<br>Total receipts<br>Payments on:<br>Grants<br>Charitable activities<br>Practice<br>Other income<br>Total payments<br>Charitable activities<br>Education<br>Practice<br>Communication<br>Total funds brought forward<br>Total funds carried forward<br>Net movement in funds<br>Net movement in funds|Unrestricted<br>£<br>-<br>29,310<br>97<br>3,532|Restricted<br>£<br>5,000<br>-<br>-<br>-|2020<br>Total<br>£<br>5,000<br>29,310<br>97<br>3,532|Unrestricted<br>£<br>-<br>55,459<br>181<br>-|Restricted<br>£<br>-<br>-<br>-<br>-|2019<br>Total<br>£<br>-<br>55,459<br>181<br>-|
|---|---|---|---|---|---|---|
||32,939|5,000|37,939|55,640|-|55,640|
||10,018<br>8,621<br>5,995|-<br>5,000<br>-|10,018<br>13,621<br>5,995|33,320<br>8,464<br>7,510|-<br>-<br>-|33,320<br>8,464<br>7,510|
||24,634|5,000|29,634|49,294|-|49,294|
||8,305|-|8,305|6,346|-|6,346|
||8,305<br>81,195|-<br>758|8,305<br>81,953|6,346<br>74,849|-<br>758|6,346<br>75,607|
||89,500|758|90,258|81,195|758|81,953|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 11 to the financial statements. 

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Commonwealth Association of Architects 

## Balance sheet 

## As at 31 December 2020 

|As at 31 December 2020||||
|---|---|---|---|
|Note<br>Fixed assets:<br>7<br>Current assets:<br>8<br>Liabilities:<br>9<br>11a<br>Total unrestricted funds<br>Total charity funds<br>Cash at bank and in hand<br>Tangible assets<br>Debtors<br>Creditors: amounts falling due within one year<br>Net current assets and total net assets<br>Restricted income funds<br>Unrestricted income funds:<br>General funds<br>The funds of the charity:|£<br>1,109<br>90,258|2020<br>£<br>£<br>-<br>-<br>1,155<br>81,953<br>83,108<br>(9,898)<br>87,262<br>758<br>72,452<br>86,504<br>87,262|2019<br>£<br>-|
||||-<br>73,210|
||91,367<br>(4,105)|||
||86,504|||
||||758<br>72,452|
|||||
||||73,210|



Approved by the trustees on 1 September 2021 and signed on their behalf by 

Ar. Kalim A. Siddiqui On behalf of the CAA Council 

Ar. Vincent Cassar On behalf of the CAA Trustees 

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Commonwealth Association of Architects 

Notes to the financial statements 

## For the year ended 31 December 2020 

- 1 Accounting policies 

## a) Statutory information 

- Commonwealth Association of Architects is an unincorporated charity registered with the Charity Commission in England & Wales. The registered office address (and principal place of business) is 39 Harrington Gardens, London, SW7 4JU. 

## b) Basis of preparation 

The statement of receipts and payments has been prepared on a receipts and payments basis and the statement of assets and liabilities has been prepared on an accruals basis in accordance with powers contained in charity legislation with regard to small charities. 

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note. 

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and 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 Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. 

## c) Public benefit entity 

The charity meets the definition of a public benefit entity under FRS 102. 

## d) Going concern 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. 

- e) Fund accounting 

Restricted funds are to be used for specific purposes as laid down by the donor.  Expenditure which meets these criteria is charged to the fund. 

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. 

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Commonwealth Association of Architects 

Notes to the financial statements 

## For the year ended 31 December 2020 

- 1 Accounting policies (continued) 

- f) Allocation of support costs 

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity is apportioned on the following basis which are an estimate, based on time spent, of the amount attributable to each activity. 

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure. 

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity. 

- Education 47.00% 

- Practice 27.50%  Communication 25.50% 

Governance costs are the costs associated with the governance arrangements of the charity.  These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. 

## g) Tangible fixed assets 

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. 

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: 

- President's Jewel 

25% 

## h) Debtors 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

- i) Cash at bank and in hand 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## j) Creditors and provisions 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## k) Financial instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

17 



Commonwealth Association of Architects 

Notes to the financial statements 

## For the year ended 31 December 2020 

2a Analysis of expenditure (current year) 

## Charitable activities 

|Canberra Accord fees<br>Canberra Accord expenses<br>Green Book Revision<br>Communication activity expenses<br>Secretariat fees and expenses<br>Meetings and activities<br>General assembly expenses<br>Commonwealth day<br>Survey of the profession<br>Bank charges<br>Accountancy fees<br>VAT recoveries<br>Validation activity expenses<br>Miscellaneous expenses<br>Support costs<br>Governance costs<br>Total expenditure 2020<br>Total expenditure 2019|Education<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,014<br>5,004<br>10,018<br>33,320|Practice<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>7,760<br>-<br>-<br>-<br>-<br>-<br>7,760<br>2,934<br>2,928<br>13,621<br>8,464|Communication<br>£<br>-<br>-<br>-<br>560<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>560<br>2,720<br>2,715<br>5,995<br>7,510|Governance<br>costs<br>£<br>-<br>-<br>-<br>-<br>-<br>1,523<br>1,247<br>976<br>-<br>-<br>6,900<br>-<br>-<br>-<br>10,646<br>-<br>(10,646)<br>-<br>-|Support<br>costs<br>£<br>-<br>-<br>-<br>-<br>10,464<br>-<br>-<br>-<br>-<br>45<br>-<br>-<br>-<br>159<br>10,668<br>(10,668)<br>-<br>-<br>-|2020<br>Total<br>£<br>-<br>-<br>-<br>560<br>10,464<br>1,523<br>1,247<br>976<br>7,760<br>45<br>6,900<br>-<br>-<br>159<br>29,634<br>-<br>-<br>29,634<br>49,294|2019<br>Total<br>£<br>6,303<br>1,323<br>8,103<br>596<br>6,302<br>7,563<br>12,225<br>901<br>1,009<br>399<br>-<br>(530)<br>4,848<br>252|
|---|---|---|---|---|---|---|---|
||||||||49,294<br>-<br>-|
||||||||49,294|
|||||||||



18 



Commonwealth Association of Architects 

Notes to the financial statements 

## For the year ended 31 December 2020 

## 2a Analysis of expenditure (prior year) 

## Charitable activities 

|Canberra Accord fees<br>Canberra Accord expenses<br>Green Book Revision<br>Communication activity expenses<br>Secretariat fees and expenses<br>Meetings and activities<br>General assembly expenses<br>Commonwealth day<br>Survey of the profession<br>Bank charges<br>Accountancy fees<br>VAT recoveries<br>Validation activity expenses<br>Miscellaneous expenses<br>Support costs<br>Governance costs<br>Total expenditure 2019|Education<br>£<br>6,303<br>1,323<br>8,103<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>4,848<br>-<br>20,577<br>3,019<br>9,724<br>33,320|Practice<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,009<br>-<br>-<br>-<br>-<br>-<br>1,009<br>1,766<br>5,689<br>8,464|Communication<br>£<br>-<br>-<br>-<br>596<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>596<br>1,638<br>5,276<br>7,510|Governance<br>costs<br>£<br>-<br>-<br>-<br>-<br>-<br>7,563<br>12,225<br>901<br>-<br>-<br>-<br>-<br>-<br>-<br>20,689<br>-<br>(20,689)<br>-|Support<br>costs<br>2019<br>Total<br>£<br>£<br>-<br>6,303<br>-<br>1,323<br>-<br>8,103<br>-<br>596<br>6,302<br>6,302<br>-<br>7,563<br>-<br>12,225<br>-<br>901<br>-<br>1,009<br>399<br>399<br>-<br>-<br>(530)<br>(530)<br>-<br>4,848<br>252<br>252<br>6,423<br>49,294<br>(6,423)<br>-<br>-<br>-<br>-<br>49,294|
|---|---|---|---|---|---|



19 



Commonwealth Association of Architects 

## Notes to the financial statements 

## For the year ended 31 December 2020 

- 3 Net income for the year on the accruals basis 

This is stated after charging / (crediting): 

|This is stated after charging / (crediting):|||
|---|---|---|
||2020|2019|
||£|£|
|Depreciation|-|-|
|Independent examination of accounts|2,000|2,000|
|Accounts preparation support|1,500|1,000|



## 4 Staff costs and trustee remuneration and expenses 

The Charity had no employees during the year (2019: none) 

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2019: £nil).  No charity trustee received payment for professional or other services supplied to the charity (2019: £nil). 

## 5 Related party transactions 

During the year no payments of nil were made by a trustee on behalf of the charity (2019: one trustee £11,838). There are no further related party transactions to disclose for 2020 (2019: none). 

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs, no such costs were incurred in 2020 (2019: £3,564 incurred by one trustee). 

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

## 6 Taxation 

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

20 



Commonwealth Association of Architects 

## Notes to the financial statements 

## For the year ended 31 December 2020 

|For the year ended 31 December 2020|||
|---|---|---|
|7<br>8<br>9<br>Creditors: amounts falling due within one year<br>Accruals<br>Trade creditors<br>Trade debtors<br>Prepayments<br>Debtors<br>Tangible fixed assets<br>At the end of the year<br>At the end of the year<br>At the start of the year<br>Charge for the year<br>At the start of the year<br>All of the above assets are used for charitable purposes.<br>Cost<br>Depreciation<br>Net book value<br>At the end of the year<br>At the start of the year|President's<br>jewel<br>£<br>1,274|Total<br>£<br>1,274|
||1,274|1,274|
||1,274<br>-|1,274<br>-|
||1,274|1,274|
||-|-|
||-|-|
||2020<br>£<br>-<br>1,109|2019<br>£<br>1,018<br>137|
||1,109|1,155|
||2020<br>£<br>-<br>4,105|2019<br>£<br>3,300<br>6,598|
||4,105|9,898|



21 



Commonwealth Association of Architects 

## Notes to the financial statements 

## For the year ended 31 December 2020 

10a Analysis of net assets between funds (current year) 

|Total restricted funds<br>General funds<br>Net assets at 31 December 2019<br>Movements in funds (current year)<br>Total funds<br>Total unrestricted funds<br>Restricted funds:<br>Association fund<br>Tangible fixed assets<br>Net current assets<br>Net assets at 31 December 2020<br>Analysis of net assets between funds<br>Tangible fixed assets<br>Net current assets<br>Commonwealth Secretariat<br>Unrestricted funds:|At 1<br>January<br>2020<br>£<br>758<br>-<br>(prior year)|Incoming<br>resources &<br>gains<br>£<br>-<br>5,000|General<br>unrestricted<br>£<br>-<br>86,504|Restricted<br>£<br>-<br>758|Total funds<br>£<br>-<br>87,262|
|---|---|---|---|---|---|
||||86,504|758|87,262|
||||General<br>unrestricted<br>£<br>-<br>72,452|Restricted<br>£<br>-<br>758|Total funds<br>£<br>-<br>73,210|
||||72,452|758|73,210|
||||Outgoing<br>resources &<br>losses<br>£<br>-<br>(5,000)|Transfers<br>£<br>-<br>-|At 31<br>December<br>2020<br>£<br>758<br>-|
||758|5,000|(5,000)|-|758|
||72,452|31,921|(17,869)|-|86,504|
||72,452|31,921|(17,869)|-|86,504|
||73,210|36,921|(22,869)|-|87,262|



- 10b Analysis of net assets between funds (prior year) 

- 11a Movements in funds (current year) 

22 



Commonwealth Association of Architects 

## Notes to the financial statements 

## For the year ended 31 December 2020 

11b Movements in funds (prior year) 

|Movements in funds (prior year)||||||
|---|---|---|---|---|---|
|Total restricted funds<br>General funds<br>Total unrestricted funds<br>Total funds<br>Restricted funds:<br>Association fund|At 1<br>January<br>2019<br>£<br>758|Income &<br>gains<br>£<br>-|Expenditure<br>& losses<br>£<br>-|Transfers<br>£<br>-|At 31<br>December<br>2019<br>£<br>758|
||758|-|-|-|758|
||73,710|55,640|(56,898)|-|72,452|
||73,710|55,640|(56,898)|-|72,452|
||74,468|55,640|(56,898)|-|73,210|



## Purposes of restricted funds 

The purpose of the Association fund is to provide funding for research fellowships and grants, awards and prizes, travel scholarships and grants, staff and student exchange, supply of books for schools of Architecture and member Institutes and other grants. 

In 2020, the Commonwealth Association of Architects received a restricted grant from the Commonwealth Secretariat in support of the charity's activity to prepare a 'Survey of the State of the Built Professions in the Commonwealth'. This grant was fully spent in 2020. 

23