WORLD'S POULTRY SCIENCE ASSOCIATION - UK BRANCH ACCOUNTS FOR YEAR ENDED 31ST DECEMBER, 2022
PROFIT AND LOSS ACCOUNT
SYMPOSIUM ACCOUNT
| PROFIT AND LOSS ACCOUNT | SYMPOSIUM ACCOUNT | SYMPOSIUM ACCOUNT | SYMPOSIUM ACCOUNT | ||||||
|---|---|---|---|---|---|---|---|---|---|
| INCOME | 2022 | 2021 | 2022 | 2021 | |||||
| Interest Membership |
43 6,109 19,318 56 2,000 - |
16 6,473 17,223 121 - 350 |
Income | 38,705 | 752 | ||||
| Dividends | Expenditure | 37,389 | - | ||||||
| Royalties | |||||||||
| Grant Other Income |
NET SURPLUS 2022 | 1,316 | 752 | ||||||
| 27,526 | 24,183 | Balance Sheet at 31st December, 2022 |
|||||||
| ~~ASSETS~~ | ~~2022~~ | ~~2021~~ | |||||||
| EXPENDITURE | 2,765 - 4,725 394 70 2,000 108 15,213 20 641 |
3,202 - 5,500 375 140 2,000 - 2,019 20 556 |
Equipment Charifund -at cost |
150 259,309 19,648 26,205 |
170 259,309 38,594 4,333 - |
||||
| WPSA Levies | ( 23,275 Income Units & 468 Accum.) | ||||||||
| Travel Expenses- Council Secretary, Treasurer & Webmaster |
(Market Value £477,477 ) Royal Bank of Scotland |
Branch | |||||||
| Accountancy Fee Postages, Stationery & Sundries |
Symposium | ||||||||
| Publication Costs | |||||||||
| Spring Meeting Prizes & Awards |
|||||||||
| Depreciation Website Charges |
305,312 | 302,406 | |||||||
| LIABILITIES | |||||||||
| Creditors | 375 | 375 | |||||||
| Reserves- Brought Forward |
302,031 |
||||||||
| BRANCH SURPLUS 2022 | ~~25,936~~ | ~~13,812~~ | Add: Increase in Year | 2,906 | 304,937 | 302,031 | |||
| BRANCH SURPLUS 2022 | 1,590 | 10,371 | |||||||
| 305,312 | 302,406 |
NOTES; As a registered Charity, the UK Branch of the Association is not liable to taxation on investment income, capital gains or corporation tax but is liable for VAT.
REPORT TO THE MEMBERS: I have examined the accounts of the WPSA UK Branch for the year to 31st December, 2022 The Charity's Trustees are responsible for the preparation of the accounts. The Charity trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993( the act) and that an independent examination is needed. It is my responsibility to:
Examine the accounts (under section 43(3) a of the Act)
Follow the procedures laid down in the general directions given by the Charity Commissioner
State whether any particular matters have come to my attention.
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review
of the accounting records kept by the charity and a comparison of the accounts presented with these records.It also includes consideration
of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
the procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the accounts.
In connection with my examination, no matter has come to my attention
- 1) Which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 41 of the 1993 act and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the act. have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
John Little 1 Masonhill Place Ayr, Scotland. KA7 3PA 28th February 2023