Charity Registration No. 803000 (England and Wales)
Charity Registration No. SC041548 (Scotland)
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
REPORT AND UNAUDITED FINANCIAL
STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023
LEGAL AND ADMINISTRATIVE INFORMATION
Prof E Robinson Prof R Aspin Dr A Waraich Prof J Davenport N Danino Prof S Bradley
Trustees Prof E Robinson Prof R Aspin Dr A Waraich Prof J Davenport N Danino Prof S Bradley Charity number (England and Wales) 803000 Charity number (Scotland) SC041548 Principal address 3 Newbridge Square Swindon SN1 1BY Independent examiner Haysmacintyre LLP 10 Queen Street Place London EC4R 1AG
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
TRUSTEES’ REPORT FOR THE YEAR ENDED 30 JUNE 2023
The trustees present their report and financial statements for the year ended 30 June 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document. They have also been prepared in accordance with the Accounting and Reporting by Charities: 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) second edition – October 2019 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Objectives and activities
The charity’s objects are to advance public education in the core subject of computer science and in the wider context of computing and its applications.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. All our charitable activities are undertaken to further our charitable purposes for the public benefit.
Achievements and performance
During this year we have been working on re-organising and re-invigorating the Council of Professors and Heads of Computing (“CPHC”). In addition to the established Learning Development Group (LDG) we have established two additional units (Career Development Unit and Industry Development Unit) each lead by a member of the committee. All activity, other than time/circumstance specific projects, for the CPHC will now operate under these units, which will also report their activity at conference. The activity of these new ‘Units’ is developing over the course of this year. In addition to these arrangements we have also appointed one committee member as EDI champion, to ensure all we do is inclusive and reflective of the wider EDI community, and are working to develop a Recruitment and Retention workshop to explore the recognised and significant issues UK HEIs are currently experiencing recruiting and retaining academic staff. Special projects continue under the LDU activity with N rounds this year and N projects awarded. A significant activity over the last year has been the development of a clear working relationship with our related professional bodies (BCS and UKCRC). The heads of the 3 organisations now meet monthly to develop a greater alignment and are pursuing shared activity around Mentoring (CPHC/BCS) and recognition awards (eg Distinguished Dissertations – BCS/CPHC/UKCRC) with a view to developing a more unified and sustainable offering.
Financial review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been exceeded throughout the year.
Total income for the financial year was £55,950 (2022: £48,112). Outgoings for the same year were £55,991(2022: £85,451) creating an annual deficit of £41 (2022: £37,339). Total funds carried forward into the new financial year are £68,043 (2022: £68,084).
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Statement of Trustees Responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales and Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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•select suitable accounting policies and apply them consistently;
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•observe the methods and principles in the Charities SORP;
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•make judgements and estimates that are reasonable and prudent;
•state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
•prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008; the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 and the provisions of the trust deed. 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.
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
Structure, governance and management
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
The trustees who served during the year were: Prof S Fincher (Resigned 20 April 2023) Prof E Robinson Mr K Miller (Resigned 20 April 2023) Mr R Farmer (Resigned 20 April 2023) Prof R Aspin Dr A Waraich Prof J Davenport (Appointed 20 April 2023) N Danino (Appointed 20 April 2023) Prof S Bradley (Appointed 20 April 2023)
New trustees are appointed to fill a vacancy on the Board of Trustees and/or when they bring additional experience and skills to the board. Any new trustees are inducted and trained by the other trustees.
There are no employees of the charity and it is run by the Board of Trustees.
The Trustees' Report was approved by the Board of Trustees.
Rob Aspin
.............................. Prof R Aspin Trustee 19/3/24 Dated: .........................
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
I report to the Trustees on my examination of the accounts of The Council of Professors and Heads of Computing for the year ended 30 June 2023 which are set out on pages 5 to 11.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”) [and with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended)]. The trustees are satisfied that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) [or under Regulation 10(1)(a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Regulations)] and have chosen instead to have an independent examination.
I report in respect of my examination of the Trust’s accounts as carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in the 2011 Act, I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by [section 44 (1) (a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and] section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts [do not comply with the accounting requirements Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kathryn Burton
Haysmacintyre LLP
10 Queen Street Place
London
EC4R 1AG
Date: 19th March 2024
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2023
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2023 | 2022 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donations and legacies | 2 | 55,950 | 48,112 |
| Expenditure on: | |||
| Charitable activities | 3 | 55,991 | 85,451 |
| Net movement in funds | (41) | (37,339) | |
| Total funds brought forward | 68,084 | 105,423 | |
| Total funds carried forward | 68,043 | 68,084 |
COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
BALANCE SHEET AS AT 30 JUNE 2023
| Current assets Notes Debtors 6 Cash at bank and in hand Creditors: amounts falling due within one year 7 Net current assets Income funds Unrestricted funds |
2023 £ 16,139 93,647 109,786 (41,743) |
£ 68,043 68,043 68,043 |
2022 £ 13,648 94,395 108,043 (39,959) 19/3/24 |
£ 68,084 68,084 68,084 |
|---|---|---|---|---|
The financial statements were approved and signed by the trustees and authorised for issue on ..............
| Rob Aspin | James Davenport |
|---|---|
| .............................. | .............................. |
| Prof R Aspin | Prof J Davenport |
| Trustee | Trustee |
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
FOR THE YEAR ENDED 30 JUNE 2023
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023
1 Accounting policies
Charity information
Council of Professors and Heads of Computing (‘the charity’) is a non incorporated charity registered in England & Wales and Scotland. The principal address is 3 Newbridge Square, Swindon, SN1 1BY.
Accounting convention
The accounts have been prepared under the historical cost convention and in accordance with the Accounting and Reporting by Charities: 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) second edition – October 2019 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements 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 the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The charity meets the definition of a public benefit entity under section 34 of FRS 102.
Going concern
The trustees have reviewed the expected cash outflows for the charity against expected cash inflows for the twelve months from the approval of these financial statements. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The charity is in a strong position with funds of £68,043 and therefore the trustees have concluded that it is appropriate to use the going concern basis in the preparation of these accounts and the charity can continue in operational existence for a period of at least 12 months after the date of signing these financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives, as detailed in the Trustees' Report, unless the funds have been designated for other purposes.
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Donations are recognised when the Trust has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Membership subscriptions are treated as donations and recognised upon being invoiced.
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
FOR THE YEAR ENDED 30 JUNE 2023
1 Accounting policies (Continued)
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost less any amounts settled.
Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price and are subsequently carried at amortised cost less any amounts settled.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
Taxation
The charity is a registered charity and is not liable to pay tax on its income or gains properly applied for charitable purposes.
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. The trustees consider there are no such critical accounting estimates or areas of judgement to report.
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
2 Donations and legacies
| Subscriptions | 2023 £ 55,950 55,950 |
2022 £ 48,112 48,112 |
|---|---|---|
Income on charitable activities of £55,950 (2022: £48,112) relates to unrestricted funds.
3 Charitable activities
| Travel expenses AGM speakers and meeting costs Subscriptions to other bodies Support costs Other charitable expenses Independent examiner's fee Bad and doubtful debts Consultancy |
2023 £ - 3,101 3,731 46,909 2,250 - - - 55,991 |
2022 £ 5,514 144 3,647 52,707 13,514 2,598 3,508 3,819 85,451 |
|---|---|---|
Expenditure on charitable activities of £55,991 (2022: £85,451) relates to unrestricted funds.
4 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees' expenses paid during the year ended 30 June 2023 amounted to £97 (2022: £366) relating to travel and subsistence reimbursements and research expenditure. The number of trustees for whom expenses were reimbursed was 1 (2022:2).
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
5 Employees
There were no employees during the year (2022: none).
| 6 | Debtors | ||
|---|---|---|---|
| 2023 | 2022 | ||
| Amounts falling due within one year: | £ | £ | |
| Trade debtors | 16,139 | 11,176 | |
| Prepayments and accrued income | - | 2,472 | |
| 16,139 | 13,648 | ||
| 7 | Creditors: amounts falling due within one year | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Trade creditors | 35,605 | 33,821 | |
| Accruals and deferred income | 6,138 | 6,138 | |
| 41,743 | 39,959 |
8 Unrestricted funds
The income funds of the charity include unrestricted funds comprising the following unexpended balances of donations and grants held on trust for general purposes:
| Movement in funds | |||
|---|---|---|---|
| Balance at 1 | Incoming Resources | Balance at 30 | |
| July 2022 | resources expended |
June 2023 | |
| £ | £ £ |
£ | |
| Unrestricted funds | 68,084 | 55,950 55,991 |
68,043 |
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COUNCIL OF PROFESSORS AND HEADS OF COMPUTING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2023
| 9 | Analysis of net assets between funds | |
|---|---|---|
| Unrestricted | ||
| funds | ||
| Total | ||
| £Fund balances at 30 June 2023 are represented by: | ||
| Debtors | 16,139 | |
| Cash at bank and in hand | 93,647 | |
| Creditors | (41,743) | |
| 68,043 |
10 Related party transactions
There were no related party transactions during the year (2022 - none).
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