2021-12-31-accounts

Commonwealth Association of Architects

Annual Report 2021

Annual Report 2021

Contents

	Page
Reference and Administration	1
Structure, Governance and Management	4
Objectives and Aims	4
Public benefit	6
Membership	7
Activities	8
Financial Review	13
Independent examiner’s report	15
Statement of Financial Activities	16
Balance Sheet	17
Notes to the financial statements	18

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Reference and Administration

Trustees 2021

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) (resigned in April 2021) and was replaced by Ar. Dr. Zainab Faruqui Ali – Bangladesh in May 2021

Practice Committee

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

Communication Committee

Chair of Communications, Chandana Edirisuriya (Sri Lanka)

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 – Dik Jarman (Australia)

Validation

Chair of Validation Panel - Sithabile Mathe (Botswana)

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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 2021.

Reference and administrative information set out on pages 1 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 was held on 15 August 2019 in Mombasa, Kenya and whereat the Council for 2019-2022 was elected. There are five regional Vice Presidents representing Africa, the Americas, Asia, Europe and Oceania. 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 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.

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.

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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 escription ription ption ion on n Several formal and other informal Council meetings were held during the year. These were all held through teleconferencing due to the COVID-19 situation.

Description escription ription ption ion on n Country Several formal and other informal Council meetings were held during Commonwealth the year. These were all held through teleconferencing due to the wide COVID-19 situation. The CAA President attended the Presidents’ Round Table organised London by the Royal Institute of British Architects (RIBA) in February 2021. This was held online due to the COVID-19 situation. On the basis of the findings of the Survey of the Built Environment Commonwealth Professions in the Commonwealth, the CAA, in 2020, came together wide with the Association of Commonwealth Universities (ACU), the Commonwealth Association of Planners (CAP), and the Commonwealth Local Government Forum (CLGF), in collaboration with the Rwandan Ministry of Infrastructure, the Rwandan Ministry of Local Government, The Prince’s Foundation and with support from other Commonwealth organisations, governmental, professional and technical partners to develop a ‘ Call to Action on Sustainable Urbanisation in the Commonwealth ’. The Call to Action was addressed to Heads of Government and published in February 2021 in advance of the Commonwealth Heads of Government Meeting (CHOGM 2020, subsequently postponed to 2022 due to Covid) and calls for a greater focus on sustainable urbanisation in Commonwealth policy making.

With nearly 50% of the projected increase in the world’s urban population to 2050 forecast to be in the Commonwealth, there has never been a more important time for members of the Commonwealth to come together to tackle the challenges of climate change and rapid urbanization; challenges which have now been compounded by the effects of the Coronavirus pandemic.

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 in 2020, the CAA and its partners hosted a programme of online activity during 2021, focused on the Call to Action, which comprised 19 online events over 10 weeks and attracted 2,000 participants from 43 Commonwealth and 42 nonCommonwealth countries.

The programme included contributions from 113 panellists from 27 Commonwealth countries and included contributions from HRH The

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Prince of Wales, the Rwanda Ministers of Infrastructure and Local Government, the Commonwealth Secretary General, the Executive Director UN Habitat and others.

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 aftereffects 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.

In the meantime, the CAA will continue to support and participate in the CHOGM 2022 meeting.

The Commonwealth Association of Architects, in collaboration with the Commonwealth Association of Planners (CAP), the Commonwealth Engineers Council (CEC) and the Commonwealth Heritage Forum (CHF) organised its second series of sessions of Continuing Professional Development for built environment professionals. The aim of the programme was to facilitate knowledge exchange, to help promote mutual understanding and greater awareness of issues related to climate change and rapid urbanisation together with the UN 2030 Sustainable Development Goals (SDGs). While targeted at qualified built environment professionals, season two was also of interest to policymakers, city leaders and students alike.

Commonwealth wide

The programme comprised five sessions, commencing on 22 April 2021 and concluding on 20 May 2021. The 5 themes underpinning the second series were developed in response to a survey of the participants who attended last year’s pilot programme and to reflect on a range of key issues in the run up to the Commonwealth Heads of Government Meeting (CHOGM) in Rwanda in June 2021.

The themes of the sessions were:

1. The Capacity Gap - to consider the critical capacity gaps identified in the Survey of the Built Environment Professionals in the Commonwealth and how we might work together to address the underlying issues.

2. The Conservation Challenge - to review diverse international examples of heritage-led regeneration, draw together the lessons learned and develop recommendations for future action across the Commonwealth.

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1. The Challenge of Climate Change - to consider what needs to be done to reduce the climate impact of infrastructure systems, who needs to do it and what the consequences will be if we fail.

2. The Challenge of Inequality - to explore deep-rooted spatial inequalities that exist in many cities and city regions, together with recommendations to address them in order to achieve inclusive outcomes.

3. The Impact of COVID-19 - to consider the impacts of COVID-19 on the built environment and how built environment professionals can respond to the calls for us to ‘build back better’.

Each session comprised a short framing presentation followed by a panel discussion with engagement from an external expert. Ample time was also given for Q&A.

As part of its response to the findings of the Survey of the Built Commonwealth Environment Professions in the Commonwealth, the Commonwealth wide Association of Architects (CAA) has created a data platform , the aim of which is to serve as an accessible source of information for all those with an interest in the subject of sustainable urbanization in the Commonwealth.

The platform is part of the CAA’s contribution to the Commonwealth sustainable cities initiative which it has launched together with the Association of Commonwealth Universities, the Commonwealth Association of Planners and the Commonwealth Local Government Forum in collaboration with the Government of Rwanda and The Prince’s Foundation.

The collaboration recognizes that the delivery of well-planned cities relies upon an increasingly more integrated and evidence-based approach and it is hoped that the platform will help contribute to increase inter-disciplinary, cross sector collaboration between different stakeholder groups.

As the world embarks upon a “Decade of Action” to achieve the Global Goals, the CAA recognizes the opportunity to leverage the unique power of the Commonwealth to engage with these issues and development of the platform is one of a number of initiatives with which it is involved.

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To supplement the Call to Action on Sustainable Urbanization across the Commonwealth, a Good Practice Platform was created to exemplify the sort of innovative and collaborative work already being undertaken locally to help advance sustainable urbanization in the Commonwealth. The intention was to illustrate how, with a sharper focus and appropriate resources, the Commonwealth can come together to more effectively tackle the challenges of climate change, rapid urbanization and the recovery from Covid-19.

The CAA remains an active contributor to the Global Alliance for Buildings & Construction and has both participated in and contributed to a number of its activities throughout the course of the year.

The CAA contributed to a high-level event convened on the eve of COP26 by The Prince’s Foundation and key Commonwealth partners, at which participants considered ways in which the Commonwealth can respond to the ‘triple threat’ of climate change, rapid urbanisation and the Covid-19 pandemic, and the need for collaboration if the targets are to be met within the limited time now available.

Commonwealth wide Commonwealth wide Commonwealth wide

The discussion centred on the Call to Action on Sustainable Urbanisation across the Commonwealth which was circulated to Commonwealth Heads of Government in February 2021, highlighting the issues facing the Commonwealth and urging the need for collective inter-disciplinary action to place climate conscious urban planning and management at the heart of the response to climate change. T

he Commonwealth, with its many shared systems and structures, has the opportunity to lead and model collaborative, inclusive and effective action on sustainable urbanisation, which will be a key priority for CHOGM in Kigali in 2022.

During COP26, in October 2020, the CAA hosted a Panel Discussion on the theme ‘ Skills for Green Construction Recovery ’.

Commonwealth wide

The Panel Discussion, which was in the form of a hybrid (in person + virtual) event discussed upskilling and capacity development for climate action. The event was chaired by Mina Hasman, the CrossIndustry Action Group Lead & Climate Framework and featured Kalim A. Siddiqui, President CAA, and Victoria Burrows, Director of Advancing Net Zero, World GBC.

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In November 2020, CAA received Special Consultative Status from the UN Economic and Social Council(ECOSOC). This recognition will enable CAA to formally apply for accreditation at UN Events and make representations at various high-level meetings, enabling it to participate and contribute more effectively on issues relating to sustainable development	Commonwealth wide
The CAA is in the process of establishing aYoung Architects’ Networkthat will connect and mobilize architecture students and young architects across the Commonwealth to help address the needs of young architects and youth more generally, and to contribute a youth perspective to the work of CAA.	Commonwealth wide
The CAA was represented at meetings of theCanberra Accord, the organisation coordinating systems of Architectural Education around the world.	Commonwealth wide
Other ongoing activities across the year were the production and publication of the Association’sonline e-Journal, updating of theCAA websiteand the carrying out of anadministrative censusamong the architectural associations across the Commonwealth.	Commonwealth wide

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Financial Review

Accounts

Accounts
	2021	2020	2019	2018
INCOME
Subscriptions	25,072	29,310	55,459	37,454
Grants	---	5,000	---	---
Sponsorshipand other	1,282	3,532	---	32
Validation fees	---	---	---	---
Interest on Bank deposits	10	97	181	68
Total Income	**26,364 **	37,939	56,170	**37,554 **
EXPENDITURE
Charitable Activities(direct expenditure)	4,352	8,320	22,182	16,566
Governance and support costs	18,452	21,314	27,112	21,140
Total expenditure	**22,804 **	**29,634 **	**49,294 **	37,706
Surplus/(deficit)for theyear	3,560	8,305	6,346	(152)
Fund balances carried forward	93,818 90,258 81,953 75,607

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 13 April 2022;

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 2021.

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 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.

Signed:

Noelia Serrano FCA

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

5 September 2022

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Commonwealth Association of Architects

Statement of financial activities

For the year ended 31 December 2021

Note Receipts from: 2 2 2 Reconciliation of funds: Bank interest Total receipts Payments on: Grants Charitable activities Practice Other income Total payments Charitable activities Education Practice Communication Total funds brought forward Total funds carried forward Net movement in funds Net movement in funds	Unrestricted £ - 25,072 10 1,282	Restricted £ - - - -	2021 Total £ - 25,072 10 1,282	Unrestricted £ - 29,310 97 3,532	Restricted £ 5,000 - - -	2020 Total £ 5,000 29,310 97 3,532
	26,364	-	26,364	32,939	5,000	37,939
	11,782 6,210 4,812	- - -	11,782 6,210 4,812	10,018 8,621 5,995	- 5,000 -	10,018 13,621 5,995
	22,804	-	22,804	24,634	5,000	29,634
	3,560	-	3,560	8,305	-	8,305
	3,560 89,500	- 758	3,560 90,258	8,305 81,195	- 758	8,305 81,953
	93,060	758	93,818	89,500	758	90,258

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 2021

As at 31 December 2021
Note Fixed assets: 7 Current assets: 8 Liabilities: 9 11a Total unrestricted funds Total charity funds Cash at bank and in hand Tangible assets Debtors Creditors: amounts falling due within one year Net current assets and total net assets Restricted income funds Unrestricted income funds: General funds The funds of the charity:	£ 734 93,818	2021 £ -	£ 1,109 90,258	2020 £ -
		- 88,902		- 87,262
	94,552 (5,650)		91,367 (4,105)
	88,144		86,504
		758 88,144		758 86,504
		88,902		87,262

Approved by the trustees on 13 April 2022 and signed on their behalf by

Ar. Kalim A. Siddiqui Ar. Vincent Cassar On behalf of the CAA Council 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 2021

• 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 The Royal Institute of British Architects, 66 Portland Place, London, W1B 1AD.

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 2021

• 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.

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

2a Analysis of expenditure (current year)

Charitable activities

Canberra Accord fees Communication activity expenses Secretariat fees and expenses Meetings and activities General assembly expenses Commonwealth day Survey of the profession Bank charges Accountancy fees Miscellaneous expenses Support costs Governance costs Total expenditure 2021 Total expenditure 2020	Education £ 3,109 - - - - - - - - - 3,109 6,104 2,569 11,782 10,018	Practice £ - - - - - - 1,136 - - - 1,136 3,571 1,503 6,210 13,621	Communication £ - 107 - - - - - - - - 107 3,311 1,394 4,812 5,995	Governance costs £ - - - 1,266 - - - - 4,200 - 5,466 - (5,466) - -	Support costs £ - - 8,340 - - - - 97 4,549 12,986 (12,986) - - -	2021 Total 2020 Total £ £ 3,109 - 107 560 8,340 10,464 1,266 1,523 - 1,247 - 976 1,136 7,760 97 45 4,200 6,900 4,549 159 22,804 29,634 - - - - 22,804 29,634

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

2b Analysis of expenditure (prior year)

Charitable activities

Communication activity expenses Secretariat fees and expenses Meetings and activities General assembly expenses Commonwealth day Survey of the profession Bank charges Accountancy fees Miscellaneous expenses Support costs Governance costs Total expenditure 2020	Education £ - - - - - - - - - - 5,014 5,004 10,018	Practice £ - - - - - 7,760 - - - 7,760 2,934 2,928 13,621	Communication £ 560 - - - - - - - - 560 2,720 2,715 5,995	Governance costs £ - - 1,523 1,247 976 - - 6,900 - 10,646 - (10,646) -	Support costs 2020 Total £ £ - 560 10,464 10,464 - 1,523 - 1,247 - 976 - 7,760 45 45 - 6,900 159 159 10,668 29,634 (10,668) - - - - 29,634

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

• 3 Net income for the year on the accruals basis

This is stated after charging / (crediting):

This is stated after charging / (crediting):
	2021	2020
	£	£
Depreciation	-	-
Independent examination of accounts	2,350	2,000
Accounts preparation support	1,650	1,500

• 4 Staff costs and trustee remuneration and expenses

The charity had no employees during the year (2020: none)

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).

5 Related party transactions

During the year no payments were made by a trustee on behalf of the charity (2020: £nil). There are no related party transactions to disclose for 2021 (2020: none).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs, no such costs were incurred in 2021 (2020: £nil).

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.

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

For the year ended 31 December 2021
7 8 9 Creditors: amounts falling due within one year Accruals Trade creditors Prepayments Debtors At the start of the year Tangible fixed assets At the end of the year At the end of the year At the start of the year Charge for the year At the start of the year All of the above assets are used for charitable purposes. Cost Depreciation Net book value At the end of the year	President's jewel £ 1,274	Total £ 1,274
	1,274	1,274
	1,274 -	1,274 -
	1,274	1,274
	-	-
	-	-
	2021 £ 734	2020 £ 1,109
	734	1,109
	2021 £ 1,650 4,000	2020 £ - 4,105
	5,650	4,105

23

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

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

10a Analysis of net assets between funds (current year)	10a Analysis of net assets between funds (current year)
10b 11a At 1 January 2021 £ 758 Total restricted funds 758 General funds 86,504 86,504 87,262 Net assets at 31 December 2020 Movements in funds (current year) Total funds Total unrestricted funds Restricted funds: Association fund Tangible fixed assets Net current assets Net assets at 31 December 2021 Analysis of net assets between funds (prior year) Tangible fixed assets Net current assets Unrestricted funds:		Incoming resources & gains £ -	General unrestricted £ - 88,144	Restricted £ - 758	Total funds £ - 88,902
			88,144	758	88,902
			General unrestricted £ - 86,504	Restricted £ - 758	Total funds £ - 87,262
			86,504	758	87,262
			Outgoing resources & losses £ -	Transfers £ -	At 31 December 2021 £ 758
	758	-	-	-	758
	86,504	26,364	(24,724)	-	88,144
	86,504	26,364	(24,724)	-	88,144
	87,262	26,364	(24,724)	-	88,902

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2021

11b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds Unrestricted funds: General funds Total unrestricted funds Total funds Restricted funds: Association fund Commonwealth Secretariat	At 1 January 2020 £ 758 -	Income & gains £ - 5,000	Expenditure & losses £ - (5,000)	Transfers £ - -	At 31 December 2020 £ 758 -
	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

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.

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