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2022-12-31-accounts

2022 Annual Return

Annual return to the UK Charities Commission from the Commonwealth Association of Architects.

Date created: 26 October 2023

Contents

REFERENCE AND ADMINISTRATION ......................................................................... 3 Trustees 2022 (01 January to 07 August 2022) ............................................ 3 Trustees 2022/2023 (08 August 2022 up to the next General Assembly) ..................................................................................................................... 3 Article IX (Charitable Status and Board of Trustees) of the CAA Constitution states that: ........................................................................................ 3 Council and Officers 2022-2024 ......................................................................... 3 Education Committee ................................................................................................. 3 Practice Committee ..................................................................................................... 3 Communication Committee ..................................................................................... 3 Regional Vice Presidents ........................................................................................... 3 Validation .......................................................................................................................... 4 Secretariat ........................................................................................................................ 4 Bankers ......................................................................................................................... 4 Independent Examiner .......................................................................................... 4 STRUCTURE, GOVERNANCE AND MANAGEMENT ............................................... 5 Objectives and Aims ............................................................................................... 5 Advocacy ...................................................................................................................... 5 Capacity Building ..................................................................................................... 5 Climate Action ........................................................................................................... 6 PUBLIC BENEFIT ................................................................................................................. 6 Advocacy ...................................................................................................................... 6 Capacity Building ..................................................................................................... 6 Climate Action ........................................................................................................... 6 Collaboration and Partnership ........................................................................... 6 MEMBERSHIP ...................................................................................................................... 8 ACTIVITIES ........................................................................................................................... 10 FINANCIAL REVIEW ........................................................................................................ 13 Accounts ..................................................................................................................... 13 Policy on Reserves ................................................................................................. 13 STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES .................................. 14 INDEPENDENT EXAMINER'S REPORT.. ................................................................. ......15 CAA FINANCIAL STATEMENTS ...................................................................................16

2

2022 Annual Report

REFERENCE AND ADMINISTRATION

Trustees 2022 (01 January to 07 August 2022)

Trustees 2022/2023 (08 August 2022 up to the next General Assembly)

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 a location in England or Wales as the Council decides.

  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).

Elected at the 23rd General Assembly, Trinidad & Tobago, 08 August 2022.

Education Committee

Practice Committee

Communication Committee

Regional Vice Presidents

3

Validation

Secretariat

Bankers

Independent Examiner

4

STRUCTURE, GOVERNANCE AND MANAGEMENT

The trustees present their report and the financial statements for the year ended 31 December 2022.

Reference and administrative information set out on pages 3-4 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.

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 two years at which the Council and Officers are elected. The last General Assembly was held on 8 August 2022 in Trinidad & Tobago at which the Council for 2022-2024 was elected. There are five regional Vice Presidents representing Africa, the Americas, Asia, Europe, and the Pacific. 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:

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

Advocacy

Capacity Building

5

Climate Action

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;

Advocacy

Capacity Building

Climate Action

Collaboration and Partnership

6

and the Association of Commonwealth Societies of Architects in the Caribbean (ACSAC)

7

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 organisations.

Country Country Institute/Association
1. Antigua & Barbuda Antigua & Barbuda Institute of Architects
2. Australia Royal Australian Institute of Architects
3. Bahamas Institute of Bahamian Architects
4. Bangladesh Institute of Architects Bangladesh
5. Barbados Barbados Institute of Architects
6. Belize Association of Professional Architects of Belize
7. Bermuda Institute of Bermuda Architects
8. Botswana Architects Association of Botswana
9. Brunei Darussalam Pertubuhan Ukur Jurutera Dan Arkitek
10. Cameroon Ordre National Des Architectes du Cameroun
11. Cyprus Cyprus Civil Engineers & Architects Association
12. Dominica Dominica Society of Architects
13. eSwatini Swaziland Association of Architects, Engineers & Surveyors
14. Fiji Fiji Association of Architects
15. Gambia, The Association of Gambian Architects
16. Ghana Ghana Institute of Architects
17. Grenada Grenada Society of Architects
18. Guyana Guyana Institute of Architects
19. Hong Kong SAR Hong Kong Institute of Architects
_20. _ India Indian Institute of Architects
21. Jamaica Jamaica Institute of Architects
_22. _ Kenya Architectural Association of Kenya
_23. _ Lesotho Lesotho Architects Engineers & Surveyors Association
_24. _ Malawi Malawi Institute of Architects
_25. _ Maldives Architects Association Maldives
_26. _ Malta Kamra Tal-Periti
_27. _ Mauritius Mauritius Institute of Architects
_28. _ Namibia Namibia Institute of Architects
_29. _ New Zealand New Zealand Institute of Architects
_30. _ Nigeria Nigerian Institute of Architects
31. Pakistan Institute of Architects Pakistan
_32. _ Papua New Guinea Papua New Guinea Institute of Architects.
_33. _ Rwanda Rwanda Institute of Architects
_34. _ Sierra Leone Sierra Leone Institute of Architects
_35. _ Singapore Singapore Institute of Architects
_36. _ South Africa South African Institute of Architects
_37. _ Sri Lanka Sri Lanka Institute of Architects
_38. _ St Kitts and Nevis St Kitts and Nevis Institute of Architects
_39. _ St Lucia St. Lucia Association of Architects
_40. _ St Vincent and The St. Vincent & The Grenadines Institute of Architects
Grenadines
41. Tanzania Architectural Association of Tanzania
_42. _ Togo L’Ordre National des Architectes du Togo

8

43. Trinidad & Tobago Trinidad And Tobago Institute of Architects 44. Uganda Uganda Society of Architects 45. United Kingdom Royal Institute of British Architects 46. Zambia Zambia Institute of Architects

During the year under review the following national architectural bodies were full members of the Association:

  1. Antigua & Barbuda Institute of Architects (ABIA)

  2. Architects Association of Botswana (AAB)

  3. Architectural Association of Kenya (AAK)

  4. Australian Institute of Architects (RAIA)

  5. Barbados Institute of Architects (BIA)

  6. Cyprus Civil Engineers & Architects Association (CEE&AA)

  7. Ghana Institute of Architrects (GIA)

  8. Hong Kong Institute of Architects (HKIA)

  9. Institute of Architects Bangladesh (IAB)

  10. Institute of Architects Pakistan (IAP)

  11. Institute of Bahamian Architects (IBA)

  12. Jamaica Institute of Architects (JIA)

  13. Kamra tal-Periti (KTP)

  14. Nigeria Institute of Architects (NIA)

  15. Royal Architectural Institute Canada (RAIC)

  16. Royal Institute of British Architects (RIBA)

  17. Rwanda Institute of Architects (RIA)

  18. South African Institute of Architects (SAIA)

  19. Trinidad & Tobago Institute of Architects (TTIA)

  20. Uganda Society of Architects (USA)

9

ACTIVITIES

The following provides an overview of some of the activities undertaken by members of the Commonwealth Association of Architects in 2022:


the Commonwealth Association of Architects in 2022:
Description Country
SeveralCouncil meetingswere held throughout the
year bymeans of videoconferencing.		 Commonwealth-wide
The CAA continued to work with Commonwealth
Partners associated with theCommonwealth
Sustainable Cities Initiative1, including 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,
to advance theCall to Action on Sustainable
Urbanisation across the Commonwealth2.		 Commonwealth-wide
CAA members attended the Commonwealth Heads of
Government Meeting (CHOGM) 2022 which took place
from20-25 June 2022, in Kigali, Rwanda. Together with
Commonwealth partners and the Rwandan Ministry of
Infrastructure, the CAA co-hosted an offcialCHOGM
side event focused on the Call to Action on Sustainable
Urbanisation across the Commonwealth. The event was
attended by UN-Habitat Executive Director, Ms
Maimunah Mohd Sharif, together with a diverse range
of contributors from across the Commonwealth3.		 Commonwealth-wide
The programme of activity at CHOGM included the
launch of theCommonwealth Youth for Sustainable
Urbanisation (CYSU) network, the aim of which is to
bring together a Commonwealth youth aged 18-35,
with an interest in sustainable urbanization. The multi-
sector, multi-discipline group is generously supported
by the Commonwealth Secretariat and its membership
has grown to 1,000 strong at the time of writing4.		 Commonwealth-wide
Upon conclusion of the Commonwealth Heads of
Government Meeting in June 2022, the CAA and its
partners in the Commonwealth Sustainable Cities
Initiative were delighted when Heads adopted the
Declaration on Sustainable Urbanisation5, in which the
work of the CSCI was acknowledged.		 Commonwealth-wide
The CAA General Assembly was hosted by the Trinidad
and Tobago Institute of Architects and tookplace in		 Commonwealth-wide

1 https://commonwealthsustainablecities.org/

2 https://commonwealthsustainablecities.org/wp-content/uploads/2021/01/210813-A-Call-to-Action-on-Sustainable-Urbanisationacross-the-Commonwealth.pdf

3 A link to the proceedings can be found here: https://commonwealthsustainablecities.org/events/chogm2022/

4 See here for further details: https://commonwealthsustainablecities.org/youth/

5 A copy of the Declaration can be found here: https://production-new-commonwealth-files.s3.eu-west-2.amazonaws.com/s3fspublic/2022-06/Declaration%20on%20Sustainable%20Urbanisation.pdf?VersionId=ysAebS4bd3NhgPsbua6PDQg84Mb8DIYf

10

Port of Spain, in August 2022, alongside a regional
conference in the theme of “Sustainability or
Submergence – Rising Above the Surf”. The conference
focused on the impacts of climate change and was
closely aligned with the “Call to Action on Sustainable
Urbanisation in the Commonwealth” which had been
launched by the CAA and its partners. The Assembly
adopted a number of important resolutions including
the appointment of its frst Youth member and a
reduction in the term of the Council, from three years to
two as a means of increasing the tempo of its activities.
The CAA President attended a reception held in
recognition of the CAA and organised by the Royal
Institute of British Architects (RIBA) in November 2022.		 London
The CAA President contributed to a side event at the
UN-Habitat World Urban Forum in Katowice Poland, on
the subject of Capacity Building.		 Poland
The CAA President attended IAPEX Pakistan from 14thto
17thNovember 2022. This major national forum was
managed and run by the Institute of Architects
Pakistan (IAP). The event brought together
practitioners and students from around the country
allowing for a rich exchange of views and experiences.
During the course of his visit, the CAA President also
travelled to Peshawar and Islamabad where he
engaged with the local chapters, enabling him to gain a
much more detailed understanding of some of the
challenges facing the profession.		 Pakistan
Together with the CAA Chair of Practice, Ms Mina
Hasman, the CAA President contributed a video
presentation to an event hosted by the Government of
Rwanda’s at COP27, on the theme of Decarbonising
Construction. Hosted by the Rwanda Ministry of
Environment, the event drew upon Green City Kigali as
a case study.		 Commonwealth-wide
Attended an introductory meeting in London between
Ms Curisa Smith, President of the Architectural Institute
of Antigua and Barbuda (ABIA) and the High
Commissioner to the United Kingdom, HE Karen Mae-
Hill.		 London
Attended a series of meetings for the CAA Regional
Vice President Asia during an extended programme in
the UK, including the RIBA Director of Education and
the Pakistani Deputy High Commissioner, Dr Faisal
Aziz.		 London
Attended a workshop with leading Pakistani architect,
Ms Yasmeen Lari, and others at Jesus College
Cambridge in November 2022 to discuss the ways in
which we might support the Pakistan Flood response.		 London

11

The CAA welcomed the Commonwealth Lawyers
Association (CLA) as supporters of the Commonwealth
Sustainable Development Initiative (CSCI).		 Commonwealth-wide
Other ongoing activities across the year included
commencement of a brand refresh together with a
programme of work to build a database of schools of
architecture across the Commonwealth as a prelude to
a programme of engagement, to engage with the
fndings of the Survey of Built Environment Professions
in the Commonwealth.		 Commonwealth-wide

12

FINANCIAL REVIEW

Accounts

Accounts
2022 2021 2020 2019
INCOME
Subscriptions 46,503 25,072 29,310 55,459
Grants --- --- 5,000 ---
Sponsorship and other --- 1,282 3,532 ---
Validation fees 1,857 --- --- ---
Interest on Bank
deposits		 205 10 97 181
Total Income 48,565 26,364 37,939 56,170
EXPENDITURE
Charitable Activities
(direct expenditure)		 5,389 5,511 8,320 22,182
Governance and
support costs		 48,173 17,293 21,314 27,112
Total expenditure 53,562 22,804 29,634 49,294
(Defcit)/surplus for the
year		 (4,997) 3,560 8,305 6,346
Fund balances carried
forward		 88,821 93,818 90,258 81.953

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.

13

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:

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 11th of October 2023;

Signed……………………………………………….

Mr Peter Oborn, President

On behalf of the CAA Council

Signed……………………………………………….

Mr Vincent Cassar, Trustee and Honorary Secretary / Treasurer

On behalf of the CAA Trustees

14

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 2022.

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:

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

Date: 30 October 2023

15

Commonwealth Association of Architects

CAA FINANCIAL STATEMENTS

Statement of financial activities

For the year ended 31 December 2022

----- Start of picture text -----
2022 2021
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
Receipts from:
Charitable activities
Practice 46,503 - 46,503 25,072 - 25,072
Bank interest 205 - 205 10 - 10
Other income 1,857 - 1,857 1,282 - 1,282
- -
Total receipts 48,565 48,565 26,364 26,364
Payments on:
Charitable activities
Education 2 23,486 - 23,486 11,782 - 11,782
Practice 2 13,680 - 13,680 6,210 - 6,210
Communication 2 16,396 - 16,396 4,812 - 4,812
- -
Total payments 53,562 53,562 22,804 22,804
Net movement in funds (4,997) - (4,997) 3,560 - 3,560
Net movement in funds (4,997) - (4,997) 3,560 - 3,560
Reconciliation of funds:
Total funds brought forward 93,060 758 93,818 89,500 758 90,258
Total funds carried forward 88,063 758 88,821 93,060 758 93,818
----- End of picture text -----

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.

16

Commonwealth Association of Architects

Balance sheet

As at 31 December 2022

----- Start of picture text -----
2022 2021
Note £ £ £ £
Fixed assets:
Tangible assets 7 - -
- -
Current assets:
Debtors 8 2,155 734
Cash at bank and in hand 88,821 93,818
90,976 94,552
Liabilities:
Creditors: amounts falling due within one year 9 (5,280) (5,650)
Net current assets and total net assets 85,696 88,902
The funds of the charity: 11a
Restricted income funds 758 758
Unrestricted income funds:
General funds 84,938 88,144
Total unrestricted funds 84,938 88,144
Total charity funds 85,696 88,902
----- End of picture text -----

Approved by the trustees on 08 February 2023 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

17

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

a) Statutory information

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.

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.

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

18

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

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.

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:

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.

19

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

2a Analysis of expenditure (current year)

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 2022
Total expenditure 2021		 Education
Practice
Communication
£
£
£
844
-
-
-
-
4,113
-
-
-
-
-
-
-
-
-
-
-
-
-
296
-
-
-
-
-
-
-
-
136
-
844
432
4,113
7,442
4,354
4,037
15,200
8,894
8,246
23,486
13,680
16,396
11,782
6,210
4,812
Charitable activities		 Governance
costs
£
-
-
-
3,645
23,895
-
-
-
4,800
-
32,340
-
(32,340)
-
-		 Support
costs
£
-
-
12,346
-
-
500
-
547
-
2,440
15,833
(15,833)
-
-
-		 2022
Total
£
844
4,113
12,346
3,645
23,895
500
296
547
4,800
2,576
53,562
-
-
53,562		 2021
Total
£
3,109
107
8,340
1,266
-
-
1,136
97
4,200
4,549
22,804
22,804

20

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

2b Analysis of expenditure (prior year)

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		 Education
Practice
Communication
£
£
£
3,109
-
-
-
-
107
-
-
-
-
-
-
-
-
-
-
-
-
-
1,136
-
-
-
-
-
-
-
-
-
-
3,109
1,136
107
6,104
3,571
3,311
2,569
1,503
1,394
11,782
6,210
4,812
Charitable activities		 Governance
costs
£
-
-
-
1,266
-
-
-
-
4,200
-
5,466
-
(5,466)
-		 Support
costs
£
-
-
8,340
-
-
-
-
97
4,549
12,986
(12,986)
-
-		 2021
Total
£
3,109
107
8,340
1,266
-
-
1,136
97
4,200
4,549
22,804
-
-
22,804

21

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

This is stated after charging / (crediting):

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |-|-| |Depreciation| |Independent examination of accounts|2,600|2,350| |Accounts preparation support|1,800|1,650|

----- End of picture text -----

The charity had no employees during the year (2021: none)

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

During the year no payments were made by a trustee on behalf of the charity (2021: £nil). There are no related party transactions to disclose for 2022 (2021: none).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £2,014 (2021: £nil) incurred by 2 trustees (2021: 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.

22

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

7
8
9
Cost
Depreciation
Net book value
At the end of the year
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.
At the start of the year
Tangible fixed assets
Prepayments
Debtors
Creditors: amounts falling due within one year
Accruals
Trade creditors		 President's
jewel
£
1,274
1,274
1,274
-
1,274
-
-
2022
£
2,155
2,155
2022
£
-
5,280
5,280		 Total
£
1,274
1,274
1,274
-
1,274
-
-
2021
£
734
734
2021
£
1,650
4,000
5,650

23

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

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

10b
11a
At 1
January
2022
£
758
Total restricted funds
758
General funds
88,144
88,144
88,902
Unrestricted funds:
Net assets at 31 December 2022
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Tangible fixed assets
Net current assets
Movements in funds (current year)
Total funds
Total unrestricted funds
Restricted funds:
Association fund
Net assets at 31 December 2021		 Incoming
resources &
gains
£
-
-
48,566
48,566
48,566		 General
unrestricted
£
-
84,938
84,938
General
unrestricted
£
-
88,144
88,144
Outgoing
resources &
losses
£
-
-
(51,772)
(51,772)
(51,772)		 Restricted
£
-
758
758
Restricted
£
-
758
758
Transfers
£
-
-
-
-
-		 Total funds
£
-
85,696
85,696
Total funds
£
-
88,902
88,902
At 31
December
2022
£
758
758
84,938
84,938
85,696

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Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

11b Movements in funds (prior year)

Total restricted funds
Unrestricted funds:
General funds
Restricted funds:
Association fund
Total unrestricted funds
Total funds		 At 1
January
2021
£
758
758
86,504
86,504
87,262		 Income &
gains
£
-
-
26,364
26,364
26,364		 Expenditure
& losses
£
-
-
(24,724)
(24,724)
(24,724)		 Transfers
£
-
-
-
-
-		 At 31
December
2021
£
758
758
88,144
88,144
88,902

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.

25

For further information: info@commonwealtharchtect.org commonwelatharchitects.org

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