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| I | |I | � | � | ( | � | � | � | � | � | H | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| I | | | � | � | � | ( | � | � | � | � | � | K | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| I | |E | � | � | � | � | ( | � | � | � | � | � | N | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ] | 3 | > | = | > | Z | 3 | = | P | 5 | 6 | Q | 3 | 6 | ^ | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | U | _ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| $ | � | � | � | � | � | O | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ` | a | � | � | � | � | � | � | � | + | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| * | � | � | � | � | � | $ | � | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| � | � | � | � | � | � | � | � | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| b | 0 | 8 | / | Z | 0 | / | 8 | 6 | c | d | = | > | = | R | 6 | e | 6 | > | 0 | = | > | ? | f | . | Q | 6 | 8 | > | = | > | Z | 6 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | : | : | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| g | � | � | � | � | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ���������� | ��� | ������� | � | H | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| � | � | � | � | � | $ | � | H | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| � | F | E | � | � | � | � | H | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| g | I | � | � | � | K | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| h | . | . | i | 3 | > | R | 3 | > | 0 | . | 0 | 2 | 6 | ] | / | 0 | / | 8 | 6 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | : | j | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | 6 | k | 6 | 8 | 6 | > | Z | 6 | 4 | = | > | ? | , | ? | e | 3 | > | 3 | 4 | 0 | 8 | = | 0 | 3 | Q | 6 | < | 6 | 0 | = | 3 | P | 4 | . | k | 0 | 2 | 6 | ; | 2 | = | 8 | 3 | 0 | Y | c | 3 | 0 | 4 | 1 | 8 | / | 4 | 0 | 6 | 6 | 4 | = | > | ? | , | ? | Q | 3 | 4 | . | 8 | 4 | 9 | 9 | : | l | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| b | 0 | = | 0 | 6 | e | 6 | > | 0 | . | k | 1 | 8 | / | 4 | 0 | 6 | 6 | 4 | m | 5 | 6 | 4 | 7 | . | > | 4 | 3 | - | 3 | P | 3 | 0 | 3 | 6 | 4 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | p | V | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| @ | > | ? | 6 | 7 | 6 | > | ? | 6 | > | 0 | , | / | ? | 3 | 0 | . | 8 | m | 4 | 5 | 6 | 7 | . | 8 | 0 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | 9 | p | U | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE
OPINION
We have audited the financial statements of The Cambridge Crystallographic Data Centre (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 December 2020 which comprise the Consolidated Statement of Financial Activities, the Consolidated Balance Sheet, the Charity Balance Sheet, the Consolidated Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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! give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 December 2020 and of the Group's incoming resources and application of resources, including its income and expenditure for the year then ended;
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! have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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! have been prepared in accordance with the requirements of the Companies Act 2006.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (CONTINUED)
OTHER INFORMATION
The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit:
-
! the information given in the Trustees' Report including the Strategic Report for the financial year for which the financial statements are prepared is consistent with the financial statements.
-
! the Trustees' Report and the Strategic Report have been prepared in accordance with applicable legal requirements.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report including the Strategic Report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:
-
! the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or
-
! the parent charitable company financial statements are not in agreement with the accounting records and returns; or
-
! certain disclosures of Trustees' remuneration specified by law are not made; or
-
! we have not received all the information and explanations we require for our audit.
Page 32
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (CONTINUED)
RESPONSIBILITIES OF TRUSTEES
As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
AUDITORS' RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
-
the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
-
we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our charitable knowledge and experience;
-
we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charitable company, including the Companies Act 2006, Charities Act 2011, taxation legislation and data protection, anti-bribery and employment legislation;
-
we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;
-
identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit; and
-
we reviewed the minutes of Trustees' meetings to identify and references to non-compliances with laws and regulations.
We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their
Page 33
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (CONTINUED)
knowledge of actual, suspected and alleged fraud; and
-
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.
-
To address the risk of fraud through management bias and override of controls, we;
-
performed analytical procedures to identify any unusual or unexpected relationships;
-
tested journal entries to identify unusual transactions;
-
we evaluated the assumptions and judgements used by management within significant accounting estimates and assessed whether these indicated evidence of management bias; and
-
performed audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
-
agreeing financial statement disclosures to underlying supporting documentation;
-
reading the minutes of meetings of those charged with governance;
-
enquiring of management as to actual and potential litigation and claims; and
-
reviewing correspondence with relevant regulators such as the Charity Commission.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (CONTINUED)
USE OF OUR REPORT
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.
Jayne Rowe (Senior Statutory Auditor) for and on behalf of
Peters Elworthy & Moore Ch artered Accountants St atutory Auditors Sa lisbury House
St ation Road Ca mbridge C B1 2LA Da te:
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020
| Note INCOME FROM: Charitable activities 2 Other trading activities 4 Investments 5 TOTAL INCOME EXPENDITURE ON: Charitable activities 6 TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) BEFORE NET (LOSSES)/GAINS ON INVESTMENTS Net gains/(losses) on investments 13 NET INCOME/(EXPENDITURE) Transfers between funds 18 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward Net movement in funds TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds 2020 £ 6,434,079 472,427 131,924 7,038,430 6,446,889 6,446,889 591,541 (31,800) 559,741 (63,453) 496,288 7,049,156 496,288 7,545,444 |
Restricted funds 2020 £ 129,100 - - 129,100 182,347 182,347 (53,247) - (53,247) 63,453 10,206 13,919 10,206 24,125 |
Total funds 2020 £ 6,563,179 472,427 131,924 7,167,530 6,629,236 6,629,236 538,294 (31,800) 506,494 - 506,494 7,063,075 506,494 7,569,569 |
Total funds 2019 £ 6,109,622 288,693 186,058 6,584,373 7,495,242 7,495,242 (910,869) 803,157 (107,712) - (107,712) 7,170,787 (107,712) 7,063,075 |
|---|---|---|---|---|
The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 40 to 69 form part of these financial statements.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee) REGISTERED NUMBER: 02155347
CONSOLIDATED BALANCE SHEET AS AT 31 DECEMBER 2020
| Note FIXED ASSETS Tangible assets 12 Investments 13 CURRENT ASSETS Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: amounts falling due after more than one year 16 Provisions for liabilities 17 TOTAL NET ASSETS CHARITY FUNDS Restricted funds 18 Unrestricted funds 18 TOTAL FUNDS |
2,349,740 3,199,162 5,548,902 (3,768,736) |
2020 £ 2,024,755 5,924,609 7,949,364 1,780,166 9,729,530 (194,500) (1,965,461) 7,569,569 24,125 7,545,444 7,569,569 |
1,786,843 2,038,311 3,825,154 (2,736,298) |
2019 £ 2,115,609 5,956,409 8,072,018 1,088,856 9,160,874 (21,000) (2,076,799) 7,063,075 13,919 7,049,156 7,063,075 |
|---|---|---|---|---|
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Date: ������������ ���������������
The notes on pages 40 to 69 form part of these financial statements.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee) REGISTERED NUMBER: 02155347
CHARITY BALANCE SHEET AS AT 31 DECEMBER 2020
| Note FIXED ASSETS Tangible assets 12 Investments 13 CURRENT ASSETS Debtors 14 Cash at bank and in hand Creditors: amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors: amounts falling due after more than one year 16 Provisions for liabilities 17 TOTAL NET ASSETS CHARITY FUNDS Restricted funds 18 Unrestricted funds 18 TOTAL FUNDS |
2,761,044 2,565,605 5,326,649 (3,838,352) |
2020 £ 2,023,868 6,088,098 8,111,966 1,488,297 9,600,263 (194,500) (1,965,461) 7,440,302 24,125 7,416,177 7,440,302 |
1,826,090 1,693,000 3,519,090 (2,728,384) |
2019 £ 2,113,375 6,119,898 8,233,273 790,706 9,023,979 (21,000) (2,076,799) 6,926,180 13,919 6,912,261 6,926,180 |
|---|---|---|---|---|
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Date: ������������ ���������������
The notes on pages 40 to 69 form part of these financial statements.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020
| Note CASH FLOWS FROM OPERATING ACTIVITIES Net cash used in operating activities 20 CASH FLOWS FROM INVESTING ACTIVITIES Dividends, interests and rents from investments Purchase of tangible fixed assets 12 NET CASH PROVIDED BY INVESTING ACTIVITIES CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR Cash and cash equivalents at the beginning of the year CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 21 The notes on pages 40 to 69 form part of these financial statements |
2020 £ 1,071,413 131,924 (42,486) 89,438 1,160,851 2,038,311 3,199,162 |
2019 £ (277,806) 186,058 (56,825) 129,233 (148,573) 2,186,884 2,038,311 |
|---|---|---|
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES
1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Cambridge Crystallographic Data Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Consolidated Statement of Financial Activities (SOFA) and Consolidated Balance Sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.
1.2 COMPANY STATUS
The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
1.3 FUND ACCOUNTING
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 40
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES (CONTINUED)
1.4 BASIS OF CONSOLIDATION
The financial statements consolidate the accounts of The Cambridge Crystallographic Data Centre and all of its subsidiary undertakings ('subsidiaries'). The results of the subsidiaries are consolidated on a line by line basis.
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Financial Activities in these financial statements, however, note 18 of the accounts provides the funds movement of the company only.
The company reported a surplus for the period of £514,122 (2019 - deficit of £112,109).
1.5 GOING CONCERN
The Cambridge Crystallographic Data Centre meets its day to day working capital requirements through the cash it holds and generates. The charity undertakes a regular process of reviewing forecasts and projections to ensure that it has adequate resources for its continued operations and can draw on its investment portfolio to support its planned activities if required.
Management have reviewed the impact to date of the global COVID-19 pandemic on the operations of the charity and having considered a number of scenarios and mitigating actions in relation to the potential impact of the virus such that the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least 12 months. For this reason, the charity continues to adopt the going concern basis in preparing its financial statements.
1.6 INCOME
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Subscription income is recognised over the period to which it relates, with income being received in advance deferred.
Trading income, consisting of software and consultancy advice is recognised as supplied while maintenance and support services are recognised over the period to which they relate.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank. Dividends are recognised once the dividend had been declared and notification has been received of the dividend due.
1.7 EXPENDITURE
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES (CONTINUED)
1.7 EXPENDITURE (CONTINUED)
Charitable activities and governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities based on staff roles and time.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
1.8 TANGIBLE FIXED ASSETS AND DEPRECIATION
All assets costing more than £10,000 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities.
The cost of replacing and upgrading scientific computer equipment is written off as maintenance to scientific equipment in the income and expenditure account.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Long-term leasehold property 2% straight line - Fixtures and fittings 25% reducing balance - Computer equipment 3-5 years straight line
1.9 INVESTMENTS
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated Statement of Financial Activities.
Investments in subsidiaries are valued at cost less provision for impairment.
1.10 DEBTORS
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.11 CASH AT BANK AND IN HAND
Cash at bank and 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.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES (CONTINUED)
1.12 LIABILITIES
Liabilities and provisions are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within support costs.
1.13 FINANCIAL INSTRUMENTS
The Group 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.
1.14 TAXATION
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
1.15 FOREIGN CURRENCIES
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.
Exchange gains and losses are recognised in the Statement of Financial Activities.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1. ACCOUNTING POLICIES (CONTINUED)
1.16 PENSIONS
The Charity participates in the Universities Superannuation Scheme, a defined benefit scheme which is externally funded and contracted out of the State Earnings-related Pension Scheme. The fund is valued every three years by a professionally qualified independent actuary using the projected unit method, the rates of contribution payable being determined by the trustees on the advice of the actuary. In the intervening years, the actuary reviews the progress of the scheme. Pension costs are accounted for over the period during which the Charity benefits from the employees services.
The Charity also participates in the Cambridge University Assistants’ Contributory Pension Scheme (CUACPS) which is a defined benefit scheme. The Charity’s contributions are affected by a surplus or deficiency in the CUACPS but the Charity is unable to identify its share of the underlying assets and liabilities in the Scheme on a consistent and reasonable basis. The Charity therefore accounts for its contributions to the CUACPS as if it were a defined contribution scheme.
1.17 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions:
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.
Critical areas of judgment:
FRS102 makes the distinction between a group pension plan and a multi-employer pension scheme. A group plan consists of a collection of entities under common control typically with a sponsoring employer. A multi-employer scheme is a scheme for entities not under common control and represents (typically) an industry-wide scheme such as that provided by USS. The accounting for a multi-employer scheme where the employer has entered into an agreement with the scheme that determines how the employer will fund a deficit results in the recognition of a liability for the contributions payable that arise from the agreement (to the extent that they relate to the deficit) and the resulting expense is recognised in profit or loss. The Executive Committee are satisfied that the scheme provided by USS meets the definition of a multi-employer scheme and has therefore recognised the discounted fair value of the contractual contributions under the funding plan in existence at the date of approving the financial statements.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
2. INCOME FROM CHARITABLE ACTIVITIES
| Unrestricted funds 2020 £ Scientific Activity 6,434,079 TOTAL 2019 5,903,798 |
Restricted funds 2020 £ 129,100 205,824 |
Total funds 2020 £ 6,563,179 6,109,622 |
Total funds 2019 £ 6,109,622 |
|---|---|---|---|
Included within the above is a gift in kind, being free subventions amounting to £201,727 (2019 - £328,536).
3. TURNOVER
The whole of the turnover is attributable to the principal activites of the Charity.
A geographical split of turnover is disclosed as follows: United Kingdom 17% (2019 - 16%), Other EU 21% (2019 - 29%) and Rest of the World 62% (2019 - 55%)
4. INCOME FROM TRADING ACTIVITIES
Income from non charitable trading activities
| Unrestricted funds 2020 £ Trading subsidiary sales 472,427 TOTAL 2019 288,693 |
Total funds 2020 £ 472,427 288,693 |
Total funds 2019 £ 288,693 |
|---|---|---|
The wholly owned trading subsidiary CCDC Services Limited is incorporated in the United Kingdom and pays all of its profits to the charity under a deed of covenant. The summary financial performance of the subsidiary is shown in note 26.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
5. INVESTMENT INCOME
| Unrestricted funds 2020 £ Investment income 116,960 Bank & other interest receivable 14,964 131,924 TOTAL 2019 186,058 |
Total funds 2020 £ 116,960 14,964 131,924 186,058 |
Total funds 2019 £ 161,174 24,884 |
|---|---|---|
| 186,058 | ||
In 2019, all investment income was unrestricted.
6. ANALYSIS OF EXPENDITURE BY ACTIVITIES
| Scientific Activities TOTAL 2019 |
Activities undertaken directly 2020 £ 5,329,896 6,134,408 |
Grant funding of activities 2020 £ 243,337 75,645 |
Support costs 2020 £ 1,056,003 1,285,189 |
Total funds 2020 £ 6,629,236 7,495,242 |
Total funds 2019 £ 7,495,242 |
|---|---|---|---|---|---|
In 2019, restricted expenditure amounted to £214,035 and unrestricted expenditure was £7,281,207.
Included within the above direct costs is a gift in kind, being free subventions amounting to £201,727 (2019 - £328,536).
Support costs include £11,493 related to delivering grant funding activities (2019 - £11,836).
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
7. DIRECT COSTS
| Attendance at scientific meetings Consultants Difference of foreign exchange Subvention subsidy Research and Innovation cost - joint academic research projects Legal and professional fees Maintenance of scientific equipment Production and distribution costs Recruitment costs Staff development Wages and salaries |
2020 £ 32,116 31,960 61,949 201,727 100,531 578 263,750 96,600 - 36,508 4,504,177 5,329,896 |
2019 £ 247,380 29,684 67,993 328,536 - 2,350 206,555 103,842 87,673 46,019 5,014,376 |
|---|---|---|
| 6,134,408 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
8. SUPPORT COSTS
| Audit and accountancy Bad debt expense Banking costs Consultants Depreciation Difference on Foreign exchange - Support Finance cost of unwinding of discounting General expenses Insurance IT equipment, software and hardware Legal and other professional fees Recruitment costs Premises costs Staff development Telephone and network costs Wages and salaries |
2020 £ 36,738 491 2,759 25,736 133,342 (92,030) (111,338) 37,918 48,649 15,041 25,780 96,502 200,052 13,510 5,832 617,021 1,056,003 |
2019 £ 35,687 167 3,022 37,152 126,798 51,919 34,296 82,158 48,202 9,031 47,572 4,266 254,647 30,100 5,761 514,411 |
|---|---|---|
| 1,285,189 |
During the year ended 31 December 2020, the company incurred the following Governance costs: Board expenses £NIL (2019 - £24,700) and audit fees £15,325 (2019 - £13,650).
9. ANALYSIS OF GRANTS
| Grants TOTAL 2019 |
Grants to Institutions 2020 £ 243,337 75,645 |
Total funds 2020 £ 243,337 75,645 |
Total funds 2019 £ 75,645 |
|---|---|---|---|
The Group has made the following material grants to institutions during the year:
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
9. ANALYSIS OF GRANTS (CONTINUED)
| NAME OF INSTITUTION University of Oxford University of Leeds University of Cambridge University of Southampton University of Liverpool University of Manchester University of Strathclyde University of Sheffield University of Edinburgh University of Durham Other immaterial grant costs |
2020 £ - 8,000 53,966 - 34,000 - 30,000 30,000 37,874 48,000 1,497 243,337 243,337 |
2019 £ 8,438 32,000 7,500 6,000 7,500 6,667 - - - - 7,540 |
|---|---|---|
| 75,645 | ||
| 75,645 |
10. NET INCOME/(EXPENDITURE)
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Auditors' remuneration - audit | 15,325 | 13,650 |
| Depreciation of tangible fixed assets: | ||
| - owned by the charitable group | 133,340 | 126,866 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
STAFF COSTS, KEY MANAGEMENT PERSONNEL AND TRUSTEES' REMUNERATION AND 11. EXPENSES
Staff costs were as follows:
| Group Group 2020 2019 £ £ Wages and salaries 3,943,208 3,468,821 Social security costs 448,381 389,372 Other pension costs 726,700 1,704,890 5,118,289 5,563,083 The average number of persons employed by the Charity during the year was Group Group 2020 2019 No. No. Office and Administration 8 8 Technical 69 56 77 64 |
Charity 2020 £ 3,612,868 377,358 693,096 4,683,322 as follows: Charity 2020 No. 7 65 72 |
Charity 2019 £ 3,160,271 319,095 1,676,902 |
|---|---|---|
| 5,156,268 Charity 2019 No. 8 56 |
||
| 64 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| Group | Group | |
|---|---|---|
| 2020 | 2019 | |
| No. | No. | |
| In the band £60,001 - £70,000 | 9 | 9 |
| In the band £70,001 - £80,000 | 8 | 6 |
| In the band £80,001 - £90,000 | 4 | 3 |
| In the band £90,001 - £100,000 | - | 1 |
| In the band £100,001 - £110,000 | - | 1 |
| In the band £120,001 - £130,000 | 1 | - |
| In the band £140,001 - £150,000 | 1 | - |
The key management personnel of the charity comprise the trustees, the Chief Executive Officer and the Senior Leadership Management Team. No trustees received any remuneration or benefits in kind from the charity (2019 - £NIL). The total employee benefits of the key management personnel, including employers’ NIC and employers pension of the charity were £990,426 (2019 - £1,000,946).
A total of £nil (2019 - £8,386) was reimbursed or paid directly to 0 (2019 - 7) trustees in respect of travel and accommodation costs.
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
12. TANGIBLE FIXED ASSETS
GROUP
| COST OR VALUATION At 1 January 2020 Additions Disposals At 31 December 2020 DEPRECIATION At 1 January 2020 Charge for the year On disposals At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 CHARITY COST OR VALUATION At 1 January 2020 Additions Disposals At 31 December 2020 |
Long-term leasehold property £ 3,950,387 15,868 - 3,966,255 1,996,637 79,034 - 2,075,671 1,890,584 1,953,750 Long-term leasehold property £ 3,950,387 15,868 - 3,966,255 |
Fixtures and fittings £ 708,894 26,618 (2,915) 732,597 547,035 54,306 (2,915) 598,426 134,171 161,859 Fixtures and fittings £ 704,842 26,618 (2,915) 728,545 |
Total £ 4,659,281 42,486 (2,915) 4,698,852 2,543,672 133,340 (2,915) 2,674,097 2,024,755 2,115,609 Total £ 4,655,229 42,486 (2,915) 4,694,800 |
|---|---|---|---|
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
12. TANGIBLE FIXED ASSETS (CONTINUED) CHARITY (CONTINUED)
| DEPRECIATION At 1 January 2020 Charge for the year On disposals At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 13. FIXED ASSET INVESTMENTS Group COST OR VALUATION At 1 January 2020 Revaluations AT 31 DECEMBER 2020 |
Long-term leasehold property £ 1,996,637 79,034 - 2,075,671 1,890,584 1,953,750 |
Fixtures and fittings £ 545,217 52,959 (2,915) 595,261 133,284 159,625 |
Total £ 2,541,854 131,993 (2,915) 2,670,932 2,023,868 2,113,375 Listed investments £ 5,956,409 (31,800) 5,924,609 |
|---|---|---|---|
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
13. FIXED ASSET INVESTMENTS (CONTINUED)
All the listed fixed asset investments are held in the UK.
All investments are carried at their fair value. Investments in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. Holdings in common investment funds, unit trusts and open-ended investment companies are at bid price. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).
The Charity does not make use of derivatives and similar complex financial instruments as it takes the view that investments are held for long term growth and annual income.
The Group has no material investment holdings in markets subject to exchange controls or trading restrictions.
| Charity COST OR VALUATION At 1 January 2020 Revaluations AT 31 DECEMBER 2020 |
Investments in subsidiary companies £ 163,489 - 163,489 |
Listed investments £ 5,956,409 (31,800) 5,924,609 |
Total £ 6,119,898 (31,800) |
|---|---|---|---|
| 6,088,098 |
14. DEBTORS
| DUE WITHIN ONE YEAR Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income |
Group 2020 £ 2,035,220 - 135,461 179,059 2,349,740 |
Group 2019 £ 1,507,896 - 51,463 227,484 1,786,843 |
Charity 2020 £ 1,899,268 582,851 130,427 148,498 2,761,044 |
Charity 2019 £ 1,330,464 251,462 51,461 192,703 |
|---|---|---|---|---|
| 1,826,090 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Amounts owed to group undertakings Other taxation and social security Other creditors Accruals and deferred income Deferred income at 1 January 2020 Resources deferred during the year Amounts released from previous periods Deferred income at 31 December 2020 |
Group 2020 £ 57,564 - 218,251 160,252 3,332,669 3,768,736 Group 2020 £ 2,305,300 3,248,874 (2,305,300) 3,248,874 |
Group 2019 £ 61,754 - 139,274 78,120 2,457,150 2,736,298 Group 2019 £ 3,087,601 2,305,300 (3,087,601) 2,305,300 |
Charity 2020 £ 56,839 169,533 175,767 160,252 3,275,961 3,838,352 Charity 2020 £ 2,210,436 3,202,083 (2,210,436) 3,202,083 |
Charity 2019 £ 60,714 126,687 112,978 78,120 2,349,885 2,728,384 Charity 2019 £ 3,022,601 2,210,436 (3,022,601) 2,210,436 |
|---|---|---|---|---|
Deferred income relates to subscriptions received in advance.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| Group | Group | Charity | Charity | |
|---|---|---|---|---|
| 2020 | 2019 | 2020 | 2019 | |
| £ | £ | £ | £ | |
| Other creditors | 194,500 | 21,000 | 194,500 | 21,000 |
Other creditors relate to grant commitments due after more than one year.
17. PROVISIONS
Group and Charity
| At 1 January 2020 Additions |
Pension deficit funding provision £ 2,076,799 (111,338) |
|---|---|
| 1,965,461 |
PENSION DEFICIT FUNDING PROVISION
The Charity participates in the University Superannuation Scheme (USS), a multi-employer defined benefit scheme. The charity is making additional contributions to address the funding deficit of the scheme and in accordance with FRS102 provision has been made for the future funding requirement. A discount factor of 0.73% (2019 - 1.68%) has been applied to future contributions and the liability represents the present value of the contributions payable. The provision has been valued using BUFDG – Guidance regarding discount rate for institutions participating in USS.
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| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 |
18. STATEMENT OF FUNDS STATEMENT OF FUNDS - CURRENT YEAR Balance at 1 January 2020 £ Income £ Expenditure £ Transfers in/out £ Gains/ (Losses) £ Balance at 31 December 2020 £ UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Asset Fund 2,115,609 - - (90,854) - 2,024,755 Research and Development Fund 173,406 - - - - 173,406 Scientific Travel Fund 16,011 - - (16,011) - - Sponsorship and Outreach Fund 153,326 - (243,337) 166,011 - 76,000 CSD and Sustainability Fund 100,086 - - - - 100,086 Pension Provision Fund - - - 744,000 - 744,000 2,558,438 - (243,337) 803,146 - 3,118,247 GENERAL FUNDS General Funds - all funds 4,490,718 7,038,430 (6,203,552) (866,599) (31,800) 4,427,197 TOTAL UNRESTRICTED FUNDS 7,049,156 7,038,430 (6,446,889) (63,453) (31,800) 7,545,444 |
|---|---|
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 |
18. STATEMENT OF FUNDS (CONTINUED) RESTRICTED FUNDS BBSRC Student grant fund 13,919 29,049 (18,843) - - 24,125 DDA Grant - 77,609 (129,349) 51,740 - - DIDCOM Grant - 16,414 (27,356) 10,942 - - BioChem GRAPH - 6,028 (6,799) 771 - - 13,919 129,100 (182,347) 63,453 - 24,125 TOTAL OF FUNDS 7,063,075 7,167,530 (6,629,236) - (31,800) 7,569,569 |
|---|---|
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 |
18. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS - PRIOR YEAR Balance at 1 January 2019 £ Income £ Expenditure £ Transfers in/out £ Gains/ (Losses) £ Balance at 31 December 2019 £ UNRESTRICTED FUNDS DESIGNATED FUNDS Fixed Asset Fund 2,185,650 - - (70,041) - 2,115,609 Research and Development Fund 173,406 - - - - 173,406 Scientific Travel Fund 16,011 - - - - 16,011 Sponsorship and Outreach Fund 225,190 - (71,864) - - 153,326 CSD and Sustainability Fund 100,086 - - - - 100,086 2,700,343 - (71,864) (70,041) - 2,558,438 GENERAL FUNDS General Funds - all funds 4,408,319 6,378,549 (7,209,343) 73,273 803,157 4,453,955 Foreign Exchange Reserve 46,705 - - (9,942) - 36,763 4,455,024 6,378,549 (7,209,343) 63,331 803,157 4,490,718 |
|---|---|
| NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 |
18. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS - PRIOR YEAR (CONTINUED) Balance at 1 January 2019 £ Income £ Expenditure £ Transfers in/out £ Gains/ (Losses) £ Balance at 31 December 2019 £ TOTAL UNRESTRICTED FUNDS 7,155,367 6,378,549 (7,281,207) (6,710) 803,157 7,049,156 RESTRICTED FUNDS Client Research Project 4,279 69,570 (73,307) (542) - - ADDoPT Project 3,243 105,580 (116,075) 7,252 - - BBSRC 7,898 30,674 (24,653) - - 13,919 15,420 205,824 (214,035) 6,710 - 13,919 TOTAL OF FUNDS 7,170,787 6,584,373 (7,495,242) - 803,157 7,063,075 |
|---|---|
| 2020 | £ | 3,119,221 | 4,296,956 | 24,125 | 7,440,302 | 2019 | £ | 2,558,438 | 4,353,823 | 13,919 | 6,926,180 | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Gains/ | (losses) | £ | - | (31,800) | - | (31,800) | Gains/ | (losses) | £ | - | 803,157 | - | 803,157 | ||||||||||||||||||
| Transfers | in/out | £ | 803,146 | (866,599) | 63,453 | - | Transfers | in/out | £ | (70,041) | 63,331 | 6,710 | - | ||||||||||||||||||
| Expenditure | £ | (242,363) | (6,187,849) | (182,347) | (6,612,559) | Expenditure | £ | (71,864) | (6,398,836) | (214,035) | (6,684,735) | ||||||||||||||||||||
| NOTES TO THE FINANCIAL STATEMENTS | FOR THE YEAR ENDED 31 DECEMBER 2020 | 18. STATEMENT OF FUNDS (CONTINUED) |
STATEMENT OF FUNDS - CHARITY ONLY | Balance at 1 | January Income |
2020 | £ £ |
Designated funds (as detailed above) 2,558,438 - |
General funds 4,353,823 7,029,381 |
Restricted funds (as detailed above) 13,919 129,100 |
Total 6,926,180 7,158,481 |
STATEMENT OF FUNDS - CHARITY ONLY - PRIOR YEAR | Balance at 1 | January Income |
2019 | £ £ |
Designated funds (as detailed above) 2,700,343 - |
General funds 4,322,523 5,563,648 |
Restricted funds (as detailed above) 15,420 205,824 |
Total 7,038,286 5,769,472 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
. STATEMENT OF FUNDS (CONTINUED)
The purpose of funds above are detailed as follows:
- Fixed Asset Fund: This fund represents the balance of the groups' reserves held as fixed assets. The transfer represents movements to fixed assets in the year.
- Research and Development Fund: This fund finances research activities and makes grants for research where general funds are not available for this purpose.
- Sponsorship and Outreach Fund: This fund supports the cost of funding studentships worldwide.
- CSD and Sustainability Fund: This fund is established to provide support in the event of unexpected legal, legislative or regulatory events which might have a negative effect on the Centre.
- Scientific Travel Fund: This fund meets travel costs of non-staff members furthering the CCDC's objectives. The balance of this fund was transferred into Sponsorship and Outreach Fund to provide support to students worldwide.
- Pension Provision Fund: a designated fund set up to provide provision to cover the deficit in the pension scheme.
Restricted Funds:
- BBSRC: This is a four year training grant funded by the BBSRC for research in global analysis of pharmacophoric space. It covers the period of 1 October 2016 to 30 September 2020.
- DDA Grant: The Digital Design Accelerator Platform is an InnovateUK funded project to develop digital risk assessments for pharmaceutical manufacturing processes. A collaboration between innovators, industry, and academia, this 24 month project is intended to build from recent advances in Digital Design methods. It provides us with industrial direction for research and development into Particle Informatics and the new CSD-Particle Suite. The project started on 1 March 2020.
- BioChemGRAPH: The BioChemGRAPH project aims to establish a collaboration between PDBe, ChEMBL and CCDC to create an easily accessible resource that integrates structural, functional and biochemical annotations of small molecule data into one place. This project will promote interoperability between small molecule resources by implementing common data standards. The project also aims to improve the findability and accessibility of small molecule annotations via uniform data access mechanisms and develop intuitive web components to visualise these valuable data through web interfaces. It will significantly increase the synergies between structural and biochemical data and will lead to increased understanding of the role of small molecules in biological systems and translational research in a number of areas, including synthetic biology, target validation, and drug development. The project started on 2 November 2020 and will last 36 months. BioChemGRAPH was 80% funded by BBSRC, 20% of the costs will be covered by the general fund.
- DIDCOM: The Digital Design of Complex Materials for Formulated Products (DIDCOM-FP) grant was awarded through the UKRI’s Industry Strategy Challenge Fund (ISCF) Manufacturing Made Smarter Challenge. It is a collaborative project with industrial partners, that started in July 2020, centred on materials modelling. Our involvement is focused on solid-liquid equilibria and aims to create a database to enable better solubility prediction and solvent selection tools. This project will last 24 months.
DDA, DIDCOM projects are funded by InnovateUK. However, the grant only covers 60% of the costs. 40% will be funded by the general fund.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT PERIOD
| Unrestricted funds 2020 £ Tangible fixed assets 2,024,755 Fixed asset investments 5,924,609 Current assets 5,524,777 Creditors due within one year (3,768,736) Creditors due in more than one year (194,500) Provisions for liabilities and charges (1,965,461) TOTAL 7,545,444 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR PERIOD Unrestricted funds 2019 £ Tangible fixed assets 2,115,609 Fixed asset investments 5,956,409 Current assets 3,811,235 Creditors due within one year (2,736,298) Creditors due in more than one year (21,000) Provisions for liabilities and charges (2,076,799) TOTAL 7,049,156 |
Restricted funds 2020 £ - - 24,125 - - - 24,125 Restricted funds 2019 £ - - 13,919 - - - 13,919 |
Total funds 2020 £ 2,024,755 5,924,609 5,548,902 (3,768,736) (194,500) (1,965,461) 7,569,569 Total funds 2019 £ 2,115,609 5,956,409 3,825,154 (2,736,298) (21,000) (2,076,799) 7,063,075 |
|---|---|---|
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Creditors due in more than one year Provisions for liabilities and charges TOTAL |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CHARITY ONLY - CURRENT YEAR
| Unrestricted funds 2020 £ |
Restricted funds 2020 £ |
Total funds 2020 £ |
|
|---|---|---|---|
| Tangible fixed assets | 2,023,868 | - | 2,023,868 |
| Fixed asset investments | 6,088,098 | - | 6,088,098 |
| Current assets | 5,302,524 | 24,125 | 5,326,649 |
| Creditors due within one year | (3,838,352) | - | (3,838,352) |
| Creditors due in more than one year | (194,500) | - | (194,500) |
| Provisions for liabilities and charges | (1,965,461) | - | (1,965,461) |
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CHARITY ONLY - PRIOR YEAR
| Unrestricted funds 2019 £ |
Restricted funds 2019 £ |
Total funds 2019 £ |
|
|---|---|---|---|
| Tangible fixed assets | 2,113,375 | - | 2,113,375 |
| Fixed asset investments | 6,119,898 | - | 6,119,898 |
| Current assets | 3,505,171 | 13,919 | 3,519,090 |
| Creditors due within one year | (2,728,384) | - | (2,728,384) |
| Creditors due in more than one year | (21,000) | - | (21,000) |
| Provisions for liabilities and charges | (2,076,799) | - | (2,076,799) |
| Total | 6,912,261 | 13,919 | 6,926,180 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
| 20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW ACTIVITIES Net income/expenditure for the period (as per Statement of Financial Activities) ADJUSTMENTS FOR: Depreciation charges Gains/(losses) on investments Dividends, interests and rents from investments (Increase)/decrease in debtors Increase/(decrease) in creditors Movement in provisions NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES 21. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand TOTAL CASH AND CASH EQUIVALENTS 22. ANALYSIS OF CHANGES IN NET DEBT At 1 January 2020 £ Cash at bank and in hand 2,038,311 2,038,311 |
FROM OPERATING Group Group 2020 2019 £ £ 506,494 (107,712) 133,340 126,866 31,800 (803,157) (131,924) (186,058) (562,833) 259,687 1,205,874 (717,320) (111,338) 1,149,888 1,071,413 (277,806) Group Group 2020 2019 £ £ 3,199,162 2,038,311 3,199,162 2,038,311 Cash flows At 31 December 2020 £ £ 1,160,851 3,199,162 1,160,851 3,199,162 |
|---|---|
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
23. PENSION COMMITMENTS
The Group operates a defined benefit pension scheme.
The Charity’s employees belong to two principal pension schemes, the Universities Superannuation Scheme (USS) and the Cambridge University Assistants’ Contributory Pension Scheme (CUACPS). The total pension cost for the period was £726,700 (2019 - £1,704,890).
Universities Superannuation Scheme
The Charity participates in the Universities Superannuation Scheme (USS), a defined benefit scheme which is contracted out of the State Second Pension (S2P). The assets of the scheme are held in a separate fund administered by the trustee, Universities Superannuation Scheme Limited.
The latest available complete actuarial valuation of the Retirement Income Builder is at 31 March 2018 (the valuation date), which was carried out using the projected unit method. A valuation as at 31 March 2020 is underway but not yet complete.
Since the institution cannot identify its share of USS Retirement Income Builder (defined benefit) assets and liabilities, the following disclosures reflect those relevant for those assets and liabilities as a whole. The 2018 valuation was the fifth valuation for the scheme under the scheme-specific funding regime introduced by the Pensions Act 2004, which requires schemes to adopt a statutory funding objective, which is to have sufficient and appropriate assets to cover their technical provisions. At the valuation date, the value of the assets of the scheme was £63.7 billion and the value of the scheme’s technical provisions was £67.3 billion indicating a shortfall of £3.6 billion and a funding ratio of 95%.
The key financial assumptions used in the 2018 valuation are described below. More detail is set out in the Statement of Funding Principles.
Pension increases (CPI) Term dependent rates in line with the difference between the Fixed Interest and Index Linked yield curves, less 1.3% p.a. Discount rate (forward Years 1-10: CPI + 0.14% reducing linearly to CPI – 0.73% rates) Years 11-20: CPI + 2.52% reducing linearly to CPI + 1.55% by year 21 Years 21 +: CPI + 1.55%
The main demographic assumption used relates to the mortality assumptions. These assumptions are based on analysis of the scheme’s experience carried out as part of the 2018 actuarial valuation. The mortality assumptions used in these figures are as follows:
2018 valuation Mortality base table Pre-retirement: 71% of AMC00 (duration 0) for males and 112% of AFC00 (duration 0) for females Post retirement: 97.6% of SAPS S1NMA “light” for males and 102.7% of RFV00 for females Future improvements to mortality CMI_2017 with a smoothing parameter of 8.5 and a long term improvement rate of 1.8% pa for males and 1.6% pa for females
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
23. PENSION COMMITMENTS (CONTINUED)
Principal actuarial assumptions at the Balance Sheet date (expressed as weighted averages):
| At 31 | At 31 | |
|---|---|---|
| December | December | |
| 2020 | 2019 | |
| % | % | |
| Discount rate | 2.59 | 2.44 |
| Pensionable salary growth | n/a | n/a |
| Pension increases (CPI) | 4.20 | 2.11 |
The current life expectancies on retirement at age 65 are:
| At 31 | At 31 | |
|---|---|---|
| December | December | |
| 2020 | 2019 | |
| Years | Years | |
| Males currently aged 65 (years) | 24.4 | 24.6 |
| Males currently aged 45 (years) | 26.3 | 26.6 |
| Females currently aged 65 (years) | 25.9 | 26.1 |
| Females currently aged 45 (years) | 27.7 | 27.9 |
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
23. PENSION COMMITMENTS (CONTINUED)
Cambridge University Assistants' Contributory Pension Scheme
The Charity also participates in the Cambridge University Assistants’ Contributory Pension Scheme (CUACPS) which is a defined benefit scheme. The Charity's contributions are affected by a surplus or deficiency in the CUACPS but the Charity is unable to identify its share of the underlying assets and liabilities in the Scheme on a consistent and reasonable basis. The Charity therefore accounts for its contributions to the CUACPS as if it were a defined contribution scheme.
The most recent full actuarial valuation of the CUACPS was carried out as at 31 July 2018 by an independent actuary, Robert Sweet, who is a Fellow of the Institute of Actuaries. He is not an employee or officer of the Charity. The CUACPS is not a closed scheme nor one in which the age profile of the active membership is rising significantly.
The method used in the actuarial valuation as at 31 July 2018 was the Projected Unit funding method. The main assumptions were:
Economic
Discount rate: 5.15% Asset return for Recover Plan: 5.85% Rate of Salary increases: 4.25% Rate of increases in pensions in payment: - RPI max 12%, min 0% 3.25% - RPI max 5%, min 0% 3.15% - CPI max 5%, min 0% 2.25% Rate of increases in pensions in deferment: - GMP 4.25% - Pensions in escess of GMP: - RPI 3.25% - CPI 2.25% Assets & Expenses Valuation of assets: Surrender value of the assets Expenses: - Past service 1.0% of the liability excluding expenses - Future service 0.9% of the Pensionable Salary Pension Protection Fund levies: Included in the future service cost expense
Demographic Rate of mortality: 121% of S2NMA pension mortaility tables for males and 90% of S2NFA pension mortality tables for females. Plus a projection based upon the CMI_2017 model with a long term 1.25% p.a. improvement.
Assumed Age at Retirement: UNI 1 - Active members Males 63, Females 62 - Deferred members Males 61, Females 61 UNI 2 & UNI 3 Males 65, Females 65 Proportion married 85% Age difference Women 3 years younger than their partners
Page 67
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
23. PENSION COMMITMENTS (CONTINUED)
Value of benefits in respect of service on or before 31 July 2018:
Technical Provisions [a] £742,670,000 Market Value of Scheme Assets [b] £708,068,000 Past Service Surplus/(Deficit) [b-a] £34,602,000 Level of Funding of Past Service Benefit [b]/[a] 95%
The Trustee and the University have agreed that Employer contributions should continue at the current rates. The Trustee and the University have also agreed that the Employer will continue to pay additional contributions of £14,595,000 p.a. from 1 August 2018 to 31 July 2020, which will eliminate the funding shortfall.
The ongoing overall joint contribution rate for future service benefits, ignoring the past service position, is 12.2% of Pensionable Salaries. The split of this rate is shown below:
Pre 2013 Members paying additional contributions under Rule 45.6
-
21.2% pa of Pensionable Salaries (Salary Sacrifice Members); and
-
12.7% pa of Pensionable Salaries (Other Members).
Other pre 2013 Members paying
-
17.7% pa of Pensionable Salaries (Salary Sacrifice Members); and
-
12.7% pa of Pensionable Salaries (Other Members).
Post 2013 Members
-
8.2% pa of Pensionable Salaries (Salary Sacrifice Members); and
-
5.2% pa of Pensionable Salaries (Other Members).
24. RELATED PARTY TRANSACTIONS
In 2020 the following transactions took place between the Charity and its wholly owned subsidiary CCDC Services Limited:
The provision of management services by the Charity to the company of £165,154 (2019: £155,816). The transfer under deed of covenant of the trading profits of CCDC Services Limited to the Charity of £300,063 (2019: £104,929).
In 2020 the following transactions took place between the Charity and its wholly owned subsidiary CCDC Inc:
The provision of a sales office and related services by the company to the Charity of £511,211 (2019: £526,137).
There were no other outstanding balances with related parties as at 31 December 2020 (2019 - £NIL)
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THE CAMBRIDGE CRYSTALLOGRAPHIC DATA CENTRE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
25. INVESTMENT IN SUBSIDIARY COMPANIES
The Charity has a wholly owned subsidiary which is incorporated in the UK. CCDC Services Limited provides professional services in relation to digital drug design and manufacture, and advanced training. CCDC Services Limited transfers its taxable profits to The Cambridge Crystallographic Data Centre under a deed of covenant.
The Charity has a wholly owned subsidiary which is incorporated in the USA. CCDC Inc provides a sales office and administrative function for the charity within the US. All turnover in CCDC Inc arises from recharges to The Cambridge Crystallographic Data Centre. Therefore no amounts are disclosed within income from trading activites in the consolidated financial statements.
A summary of the results of CCDC Services Limited is shown in note 26.
26. PRINCIPAL SUBSIDIARIES
The following was a subsidiary undertaking of the Charity:
Name Company Registered office or principal Principal activity number place of business CCDC Services Limited 03483374 12 Union Road, Cambridge, CB2 Provision of 1EZ professional services for digital drug design and manufacture, and advanced training. Class of Holding Included in shares consolidation Ordinary 100% Yes
The financial results of the subsidiary for the year were:
| Name | Income | Expenditure | Profit/(Loss) | Net assets |
|---|---|---|---|---|
| £ | £ | / Surplus/ | £ | |
| (Deficit) for | ||||
| the year | ||||
| £ | ||||
| CCDC Services Limited | 472,428 | (172,365) | 300,036 | 2,118 |
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