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2023-12-31-accounts

2023 Annual Return

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

Date created: 09 October 2024

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) ...................................................................... Error! Bookmark not defined. 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 ........................................................................... Error! Bookmark not defined. Secretariat ........................................................................................................................ 3 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 .............................................................................. Error! Bookmark not defined. FINANCIAL REVIEW ........................................................................................................ 15 Accounts ..................................................................................................................... 15 Policy on Reserves ................................................................................................. 15 STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES .................................. 16 Independent Examiner ........................................................................................ 16 LETTER OF REPRESENTATIONS ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 ................................................................... 17 CAA FINANCIAL STATEMENTS ................................................................................... 18

2

2023 Annual Report

REFERENCE AND ADMINISTRATION

Trustees 2023 (01 January to 31 December 2023)

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

Secretariat

3

Bankers

Independent Examiner

4

STRUCTURE, GOVERNANCE AND MANAGEMENT

The trustees present their report and the financial statements for the year ended 31 December 2023.

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 Architects (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 the range of activities undertaken by the Commonwealth Association of Architects in 2023:


Commonwealth Association of Architects in 2023:
Description Country
Building a coalition of Architectural Faculties across
the Commonwealth.
In response to the findings of the Survey of the built
Environment Professions across the Commonwealth, the
CAA undertook an exercise to build a database of
architectural faculties across the Commonwealth. The
resultingdatabase now includes 685 Schools of
Architecture, 405 of which are in India.
In April 2023, the CAA launched apilot consultationwith
137 schools among the schools of architecture situated in
CAA member countries. The findings of the survey, which
can be found here, revealed a strong desire for greater
collaboration among Schools of Architecture across the
Commonwealth. During the course of this exercise, the
CAA President also had an opportunity to meet with
groups of Heads of School in Nigeria, Pakistan and the
United Kingdom. The CAA is now considering how to take
forward the findings of the survey.		 Commonwealth-wide
Supporting the development of an architecture
programme at Fiji National University
The CAA has been working closely with the Government
Architect in Fiji to help encourage the development of a
collaboration between the Fiji National University and
Deakin University in Australia to establish an architecture
programme on the island.		 Fiji
Continuing Professional Development. ‘Making Mutual
Recognition Agreements Work
Building on the success of its previous two seasons,
Season 3 comprised three Continuing Professional
Development Events on the theme of ‘Making xxxxx
Work’. The objective of each event was to identify and
engage with the underlying barriers to and enablers of
progress.
In November 2023, the CAA hosted an online event on
Making Mutual Recognition Agreements Work.
The aim of this event was to learn about the Mutual
Recognition Agreement (MRA) that had been concluded
between the United Kingdon, Australia and New Zealand,
to hear the perspectives from other Commonwealth
regions and to consider the role of MRA’s as a contributor
to Sustainable Development.		 Commonwealth-wide

10

UN-Habitat, Capacity Development and Training Unit,
Memorandum of Understanding.
In June 2023, the CAA came together with the other
members of theCommonwealth Sustainable Cities
Initiativeto sign aMemorandum of Understandingwith
UN-Habitat Capacity Development and Training Unit as a
framework for cooperation in the area of capacity
building, the aim of which is to leverage the
Commonwealth network to develop approaches that can
be scaled and replicated to have impact at scale.
At the time of writing, the members of the CSCI are
awaiting the outcome of a joint bid with UN-Habitat for a
project to accelerate capacity building and digital
innovation to reduce climate change vulnerability of the
urban poor in the Caribbean and East Africa.		 Commonwealth-wide
UN Habitat, Legislation and Governance Section, Letter
of Intent.
The CAA, working together with the Commonwealth
Association of Planners and the Commonwealth Lawyers
Association has signed aletter of intent with the UN-
Habitat Legislation and Governance Section to
‘collaborate towards a joint research agenda, advocacy,
capacity building and outreach events for cities,
encompassing urban law, human rights and climate
justice’.
The first item of work with which we have been involved is
to undertake a peer review of a Legal Checklist for Cities
which is due to be launched at the UN-Habitat World
Urban Forum (WUF12), in Cairo in November 2024.		 Commonwealth-wide
International Finance Corporation, IFC Edge,
Collaboration Agreement.
At the UN Habitat Assembly in June 2023, IFC Edge and
the CAA agreed to collaborate to promote the IFC’s
‘Designing for Greater Efficiency’ (DfGE) course among the
CAA’s extensive network of teaching faculty, students and
built environment professionals.
The DfGE course has been developed, curated, and
offered by IFC to advance the cause of sustainability in the
built environment. The course is offered both online and
in-person and encourages the development of skills,
knowledge, and attitudes to support the built
environment’s transition to a low-carbon path. The DfGE
Course is aimed at teaching faculty and students together
with senior architecture, civil engineering, mechanical
engineering, and building design students as well as
professionals and buildingdesignpractitioners who wish		 Commonwealth-wide

11

to improve their climate literacy while learning how to
design resource-efficient buildings.
Following announcement of the collaboration, the CAA
has worked with IFC Edge to promote the programme
among member institutes and schools of architecture in
Nigeria, Ghana, Kenya, Rwanda, Uganda, Zambia and
South Africa.
CAA Knowledge Sharing Partnership
Towards the end of 2023, the CAA launched an initiative
among its member organisations to create aKnowledge
Sharing Partnership(KSP) whereby the signatories would
undertake to work together in a coordinated and mutually
beneficial manner with the aim of sharing knowledge
among urban stakeholders in Commonwealth countries,
particularly those that are facing the most urgent
challenges.
To date, the CAA Knowledge Sharing Partnership has
attracted a total of 16 signatories from all five regions of
the Commonwealth. The members of the Knowledge
Sharing Partnership have published the results of a Fact-
Finding Survey which has helped to identify a range of
shared challenges, including:
1.
Leveraging the power of the Commonwealth and its
networks to confront challenges and advance
opportunities in the face of climate change and rapid
urbanisation.
2.
Helping to build capacity and knowledge sharing at
scale, especially in the areas of policy and legislation,
learning and development, urban planning and
design, to enable effective climate action.
3.
Working in a collaborative, interdisciplinary, cross-
sectoral manner at all levels and between all CAA
countries to share knowledge and best practise more
effectively.
4.
Increasing the pipeline of risk-managed bankable
projects with improved financing prospects for local
communities.
The members of the Knowledge Sharing Partnership have
since launched a Fact-Finding-Survey in order to identify
shared challenges where they can have the greatest
impact.		 Commonwealth-wide
Commonwealth Reception, London, UK March 2023
Following the Commonwealth Service in March 2024, the
CAA was delighted to have been invited to attend a
reception hosted at Buckingham Palace by His Majesty
The King. The reception provided a unique opportunity to
network with a number of important dignitaries including
the UK Foreign Secretaryand a number of High		 Commonwealth-wide

12

Commissioners. The CAA (in its capacity as a member of
the Commonwealth Sustainable Cities Initiative) was
particularly pleased to have been one of only two groups
to have been invited to mount a small exhibition during
the reception.
‘Unstoppable’, Online event, March 2023
Contributed to an online event in celebration of the CAA
Women’s Group which showcased women leaders from
around the Commonwealth.		 Commonwealth-wide
Rwanda Visit, June 2023
The CAA President took advantage of a personal visit to
Rwanda to meet the staff and students at the University of
INES in Ruhengeri, Rwanda’s second largest city. Also met
the Chief Executive of the Green City Kigali project and
toured the ongoing work by Skatt Consulting at Mpazi
settlement upgrading programme		 Rwanda
Second UN-Habitat Assembly, Nairobi, Kenya, June
2023
The CAA attended the Second UN-Habitat Assembly
during which it hosted an official side event on the theme
of ‘Advancing the Commonwealth Declaration on
Sustainable Urbanisation’. Contributors to the event
included the Zambian Minister of Local Government and
Rural Development, the Hon Mr Gary Nkombo, the
Director General for Human Settlements & Housing
Development at the Rwandan Ministry of Infrastructure,
the Chief Executive Officer, Green City Kigali Company,
Rwanda and the Senior Operations Officer at the
International Finance Corporation, among others.		 Commonwealth-wide
UIA Congress, Copenhagen, Denmark July 2023
The CAA President attended the UIA Congress in
Copenhagen and networked with a number of member
organisations. Attended a reception at the Pakistan High
Commission for RIBA Gold Medallist, Dr Yasmeen Lari.		 Commonwealth-wide
Uganda Society of Architects, Online event, July 2023
Contributed to an online event on the theme of ‘Climate
Change Adaptation, Green Spaces and Urban Ecosystems’		 Uganda
SMI Roundtable, Nairobi, November 2023
The CAA was invited to participate in a roundtable hosted
by the Sustainable Markets Initiative (SMI) during the
course of a State Visit by His Majesty The King to the UN-
Habitat headquarters at UNON in Nairobi. The SMI is an
initiative that was launched by His Majesty to encourage
the private sector to accelerate achievement of the Global
Goals. The roundtableprovided the CAA with a unique		 Commonwealth-wide

13

opportunity to engage with a range of important private
sector partners in commerce, banking and insurance.
Nigerian Institute of Architects, Abuja, Nigeria,
November 2023
Attended the 63rdAnnual General Assembly of the
Nigerian Institute of Architects. Met with members of
Council and Heads of School together with the recently
appointed Minister for Housing, Mr Ahmed Musa
Dangiwa. Celebrated the handover to NIA President Ms
Mobolaji Adeniyi.		 Nigeria
CWEIC Roundtable, London, UK, November 2023
The CAA was invited to contribute to a roundtable hosted
by the Commonwealth Enterprise and Investment Council
(CWEIC) on the theme of ‘Financing Sustainable
Infrastructure’. The roundtable provided an opportunity
for the CAA to highlight the consequences of the capacity
gap, especially in the public sector and its impact on
proper policy formulation, programme development, brief
writing and business case preparation, all of which
ultimately has consequences on outcomes and impact,
profitability and risk.		 Commonwealth-wide

Please note that the above list is not exhaustive. For a more comprehensive list of the CAA’s activities over the term 2023-2024 please see the End-of-Term Report which can be accessed here.

14

FINANCIAL REVIEW

Accounts

Accounts
2023 2022 2021 2020
INCOME
Subscriptions 46,068 46,503 25,072 29,301
Grants --- --- --- 5,000
Sponsorship and other 200 --- 1,282 3,532
Validation fees --- 1,857 --- ---
Interest on Bank
deposits		 1,104 205 10 97
Total Income 47,372 48,565 26,364 37,939
EXPENDITURE
Charitable Activities
(direct expenditure)		 3,832 5,389 5,571 8,320
Governance and
support costs		 45,147 48,173 17,293 21,314
Total expenditure 48,979 53,562 22,804 29,634
(Defcit)/surplus for the
year		 (1,607) (4,997) 3,560 8,305
Fund balances carried
forward		 87,214 88,821 93,818 90,258

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.

15

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.

12 October

This report is approved by the Council and Trustees on the……………………………………………...2024;

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

16

LETTER OF REPRESENTATIONS ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

17

The Trustees Commonwealth Association of Architects 66 Portland Place

London W1B 1AD

9 October 2024

Dear Trustees

Letter of representations on the financial statements for the year ended 31 December 2023

We have accepted your assurances on the following matters in connection with our independent examination and should like to confirm these in writing with you.

Please indicate your agreement with the contents of this letter by countersigning the copy at the foot of the letter and returning it to us with the approved financial statements.

  1. You have fulfilled your responsibility under the Charities Act 2011 for preparing financial statements which give a true and fair view and for making accurate representations to us. You acknowledge that you have provided all the accounting records to us for the purpose of the independent examination and all the transactions undertaken by the organisation have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all board meetings, have been made available to us.

  2. The considered view of the trustees is that, after making enquiries, Commonwealth Association of Architects has a reasonable expectation of receiving adequate resources to continue operations for the foreseeable future. For this reason, trustees continue to adopt the going concern basis in preparing the financial statements for the year ended 31 December 2023. The trustees have reached this conclusion having regard to circumstances which they consider may occur during a period of at least one year from the date on which the accounts are signed. You confirm that the disclosures in the accounting policies and/or the trustees’ annual report are an accurate reflection of the reasons for our consideration that the financial statements should be drawn up on a going concern basis.

  3. You acknowledge your responsibility for the design and implementation of internal controls to prevent and detect fraud and error. In addition you

confirm you are satisfied that they are sufficient to ensure the risk of material misstatement in the financial statements due to fraud is low.

  1. You confirm no irregularities, including fraud, involving management or employees have come to the attention of the trustees, nor are you aware of any breaches of laws and regulations, contracts or agreements that might result in the organisation suffering loss.

  2. Appropriate provision has been made for the non-recovery of debts.

  3. No other material creditors should be included under liabilities on the balance sheet.

  4. No events occurring since the balance sheet date require disclosure in the financial statements.

  5. There is no outstanding litigation or other matters, which should be disclosed as a contingent liability.

  6. You confirm that no equipment has been scrapped or sold during the year.

  7. You confirm that you have put in place procedures to identify related parties and have provided all such information to us.

  8. There were no material transactions with related parties during the year requiring disclosure in the financial statements

  9. You confirm that all correspondence with regulators has been made available to us including, in England and Wales, any serious incident reports.

Yours faithfully

Rosie Forsyth

Rosemary Forsyth

We agree to the contents of this letter:

Signed on behalf of the senior management by: Signed on behalf of the Trustees by:

Name: Mr Peter Oborn Name: Mr Vincent Cassar

Position: Immediate Past President

Position: Trustee

Date: 10 October 2024

Date: 10 October 2024

CAA FINANCIAL STATEMENTS 18

Commonwealth Association of Architects

Statement of financial activities

For the year ended 31 December 2023

For theyear ended 31 December 2023
Receipts from:
Note
Charitable activities
Practice
Bank interest
Other income
Total receipts
Payments on:
Charitable activities
Education
2
Practice
2
Communication
2
Total payments
Net movement in funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
2023
Total
Unrestricted
Restricte
2022
Total
£
£
£
£
£
£
46,068
-
46,068
46,503
-
46,503
1,104
-
1,104
205
-
205
200
-
200
1,857
-
1,857
~~2~~
47,372
-
487,37
48,565
-
48,565
23,353
-
23,353
23,486
-
23,486
12,908
-
12,908
13,680
-
13,680
12,718
-
12,718
16,396
-
16,396
48,979
-
48,979
53,562
-
53,562
(1,607)
-
(1,607)
(4,997)
-
(4,997)
(1,607)
-
(1,607)
(4,997)
-
(4,997)
88,063
758
88,821
93,060
758
93,818
86,456
758
87,214
88,063
758
88,821

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

19

Commonwealth Association of Architects

Balance sheet

As at 31 December 2023

As at 31 December 2023
Unrestricted income funds:
Fixed assets:
Tangible assets
Note
7
Current assets:
Debtors
8
Cash at bank and in hand
Liabilities:
Creditors: amounts falling due within one year
9
Net current assets and total net assets
The funds of the charity:
Restricted income funds
11a
General funds
Total unrestricted funds
Total charity funds		 £
-
87,214		 2023
£
-		 £
2,155
88,821		 2022
£
-
-
84,714		 -
85,696
87,214
(2,500)		 90,976
(5,280)
83,956

84,938
758
83,956		 758
84,938

84,714 85,696

Approved by the trustees on 14 February 2024 and signed on their behalf by

Ar. Peter Oborn Ar. Vincent Cassar On behalf of the CAA Council On behalf of the CAA Trustees

20

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

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.

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

d) 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.

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

21

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

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:

□ 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.

j) Creditors and provisions

22

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

Charitable activities

Canberra Accord fees
Communication activity expenses
Website hosting and maintenance
Branding exercise
Secretariat fees and expenses
Meetings and activities
General assembly expenses
President’s travel and expenses
Commonwealth day
Survey of the profession
Bank charges
Accountancy fees
Miscellaneous expenses
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Education
£
-
-
-
-
1,830
-
-
-
-
-
-
-
303
2,133
18,738
2,482
23,353		 Practice
£
-
-
-
-
-
-
-
-
-
493
-
-
-
493
10,963
1,452
12,908		 Communication
£
-
1,206


-
-
-
-
-
-
-
-
-
1,206
10,166
1,346
12,718		 Governance
costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
5,280
-
5,280
-
(5,280)
-		 Support
costs
£
-
-
16,977
13,130
5,886
-
-
1,825
1,000
-
159
-
890
39,867
(39,867)
-
-		 2023
Total
£
-
1,206
16,977
13,130
7,716
-
-
1,825
1,000
493
159
5,280
1,193		 2022
Total
£
844
4,113
-
-
12,346
3,645
23,895
-
500
296
547
4,800
2,576
48,979
-
-		 53,562
-
-
-
48,979
23,486 13,680 16,396 - - - 53,562

23

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

2b Analysis of expenditure (prior 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
 Education
£
844
-
-
-
-
-
-
-
-
-
844
7,442
15,200
23,486		 Practice
£
-
-
-
-
-
-
296
-
-
136
432
4,354
8,894
13,680		 Communication
£
-
4,113
-
-
-
-
-
-
-
-		 Governance
costs
£
-
-
-
3,645
23,895
-
-
-
4,800
-
32,340
-
(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
4,113
4,037
8,246		 53,562
-
-
16,396 53,562

Total expenditure 2022

24

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2023 2022
£ £
Independent examination of accounts 1,500 2,600
Accounts preparation support 1,000 1,800

The charity had no employees during the year (2022: none)

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

During the year no payments were made by a trustee on behalf of the charity (2022: £nil). There are no related party transactions to disclose for 2023 (2022: none).

Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totaling £nil (2022: £2,014) incurred by 2 trustees.

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.

25

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

For the year ended 31 December 2023
7
Tangible fixed assets
Cost
At the start of the year
At the end of the year
Depreciation
At the start of the year
Charge for the year
At the end of the year
Net book value
At the end of the year
At the start of the year
All of the above assets are used for charitable purposes.
8
Debtors
Prepayments
9
Creditors: amounts falling due within one year
Trade creditors
Accruals		 President's
jewel
£
1,274
1,274
1,274
-
1,274
-
-
2023
£
-
_
2023
£
-
2,500
2,500		 Total
£
1,274
1,274
1,274
-
1,274
-
-
2022
£
2,155
2,155
2022
£
-
5,280
5,280

26

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2023

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

For the year ended 31 December 2023
10a
Analysis of net assets between funds (current year)		 For the year ended 31 December 2023
10a
Analysis of net assets between funds (current year)
10b
Tangible fixed assets
Net current assets
Net assets at 31 December 2023
Analysis of net assets between funds (prior year)
Tangible fixed assets
Net current assets
Net assets at 31 December 2022
11a
Movements in funds (current year)
At 1
January
2023
Restricted funds:
Association fund
£
758
Total restricted funds
758
Unrestricted funds:
General funds
84,938
Total unrestricted funds
Total funds
84,938
85,696		 Incoming
resources &
gains
£
-		 General
unrestricted
£
-
83,956		 Restricted
£
-
758
758
Restricted
£
-
758
758
Transfers
£
-
-
-
-
-		 Total funds
£
-
84,714
84,714
Total funds
£
-
85,696
85,696
At 31
December
2023
£
758
758
83,956
83,956
84,714
83,956
General
unrestricted
£
-
84,938
84,938
Outgoing
resources &
losses
£
-
758 - -
84,938 47,372 (48,354)
84,938 47,372 (48,354)
85,696 47,372 (48,354)

27

Commonwealth Association of Architects

Notes to the financial statements

For the year ended 31 December 2022

11b Movements in funds (prior year)

e year ended 31 December 2022
Movements in funds (prior year)
Restricted funds:
Association fund
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds		 At 1
At 31
January
Income &
Expenditure
December
2022
£
gains
£
& losses
£
Transfers
£
2022
£
758
-
-
-
758
758
-
-
-
758
88,144
48,566
(51,772)
-
84,938
88,144
48,566
(51,772)
-
84,938
88,902
48,566
(51,772)
-
85,696

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.

28

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

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