58195676781768121FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 NE PageReference andadinistrative details17UXVWHHVreport2GHSHGHWDXGLWRUVUH ID: 817889
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Limited by Guarantee 7 U X V W H H VAnnu
Limited by Guarantee 7 U X V W H H VAnnualReport&Financial Statementsfor the year ended 31st July 2013 Registered CharityNumber 1137163RegisteredCompany Number 07328777 & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 NEPageReference andadinistrative details1 7 U X V W H H Vreport2 G H S H G H W D X G L W R U V U H S R U W8Statement of financial activities9Balance sheet10Accountingpolicies11Notes to the financial statemets13 & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 REFERENCEANAMINSTRATVEETALS Page 1Trustees(anddirectors)Sabbatical TrusteesPresident Cari Davies (from 1 August 2013) President Henry Robert Newman (to 31 July 2013) VP Societies & Campaigns Elliot Howells (from 1 August 2013) Societies Officer Adam Curtis (from 1 August 2012, to 31 July 2013) VP Sports & Athletic Union President Edore Evuarherhe (from 1 August 2013) Sports Officer & Athletic Union President Cari Davies (from 1 August 2012, to 31 July 2013) VP Education Ollie Wannell (from 1 August 2013) Education Officer Elizabeth Button (from 1 August 2012, to 31 July 2013) VP Health Park Campus Gemma Wheeler (from 1 August 2013) Health Park Campus Officer Hannah Pask (from 1 August 2012, to 31 July 2013) VP Media & Marketing Tom Eden (from 1 August 2013)Head of Student Media Christopher Williams (from 1 August 2012, to 31 July 2013) VP Welfare Helen Dent (from 1 August 2013) Welfare Officer Megan David (from 1 August 2012, to 31 July 2013)Union Development & Internal Affairs Officer Kieran Gandhi (from 1 August 2012, to 31 July 2013) External TrusteesSir Donald Walters Gethin Lewis Kim Gould MBE (from 1 August 2013) Chief ExecutiveJason Dunlop (to 14th June 2013)Daniel Palmer (from 1 June 2013)Registered OfficePark Place Cardiff Wales CF10 3QN Registered CompaNumber07328777Registered CharitNumber1137163AuditorsBlue Spire South LLP Cawley Priory South Pallant Chichester West Sussex PO19 1SY BankersLloyds TSB Bank Plc 31 Queen Street Cardiff CF10 2AG & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 7 5 6 7 ( ( 6 5 ( 3 2 5 7Page 2The trustees have pleasure in presenting their annual report for the purposes of the Char
ities Act 2011 and the Companies Act 200
ities Act 2011 and the Companies Act 2006, together with the accounts for the year ended 31 July 2013. The trustees have adopted the S U R Y L V L R Q V R I W K H 6 W D W H P H Q W R I 5 H F R P P H Q G H G 3 U D F W L F H ´ $ F F R X Q W L Q J D Q G 5 H S R U W L Q J E \ & K D U L W L H V µ L V V X H G L Q 0 D U F K L Q preparing the annual report and financial statements of the charity.STRCTREOVERNANCEANMANAEMENTThe Union is a registered charity (Charity No1137163) linked to Cardiff University (the University). The Union is also a company limited by guarantee registered in England and Wales (Company No: 07328777).The Union is constituted by its Memorandum and Articles of Association and is controlled by a Board of Trustees, who act as Directors for the purposes of company law and Trustees for the purposes of charity law. Decisions are made by simple majority vote. 7 K H 8 Q L R Q L V D V W X G H Q W V · X Q L R Q D V G H I L Q H G L Q W K H ( G X F D W L R Q $ F W Z L W K L Q W H U Q D O U H J X O D W L R Q V D Q G U X O H V D S S U R Y H G E \ L W V Board of Trustees and the University Council of Cardiff University. The Union has ten Trustees and are made up of the following persons: Seven Sabbatical 7 U X V W H H V H O H F W H G D Q Q X D O O \ L Q D F F R U G D Q F H Z L W K W K H 8 Q L R Q · V 0 H P R U D Q G X P D Q G $ U W L F O H V R I Association and elections rules Three External Trustees D S S R L Q W H G L Q D F F R U G D Q F H Z L W K W K H 8 Q L R Q · V 0 H P R U D Q G X P D Q G $ U W L F O H V R I $ V V R F L D W L R Q. 7 K H 8 Q L R Q · V % R D U G R I 7rustees meets at least 12 times a year and is responsible for maintaining legal, financial and reputational integrity Z K L O V W V H W W L Q J W K H R U J D Q L V D W L R Q · V V W U D W H J \ D S S U R Y L Q J J H Q H U D O S R O L F L H V D Q G D S S U R Y L Q J W K H D Q Q X D O E X G J H W V D Q G D F F R X Q W V $ O O 7 U X V W H H V D U H S U R Y L G H G Z L W K F R S L H V R I W K H & K D U L W \ & R P P L V V L R Q · V * X L G D Q F H W R 7 U X V W H H V D Q G J L Y H Q an introduction to t
he activities of the Union by the existi
he activities of the Union by the existing Board and the Chief Executive. Trustees are provided with training as and when required, based on an assessment of their existing skills set. The political and campaigning policies of the Union are set by the Student Council and executed by the Sabbatical Trustees and other elected student officers. The Board of Trustees maintains an oversight of these policies in accordance Z L W K W K H % R D U G · V G X W L H V 7 K H 8 Q L R Q · V 6 W X G H Q W & R X Q F L O P H P E H U V K L S F R P S U L V H V V W X G H Q W V H O H F W H G E \ W K H 8 Q L R Q · V Vtudent membersThe Board of Trustees delegates the day-to-day running of the Union to a Chief Executive. To ensure effective management W K H & K L H I ( [ H F X W L Y H O H D G V D 6 H Q L R U 0 D Q D J H P H Q W 7 H D P Z L W K U H V S R Q V L E L O L W \ I R U R S H U D W L R Q D O P D Q D J H P H Q W R I W K H 8 Q L R Q · V activities, services and representation support. During 2012/13 they were: Chief Executive Jason Dunlop (to 14th June 2013), Daniel Palmer (from 1st June 2013) Finance Manager Morgan Hart Membership Services Manager Steve Wilford The Union employs approximately 100 permanent staff and a further 300 occasional staff for the sake of continuity in the management of its activities. All staff are accountable to the Chief Executive for the performance of their duties, via a line-management structure of delegated authority. RELATONSHPWITHRELATEPARTESThe relationship between the University an G W K H 8 Q L R Q L V H V W D E O L V K H G L Q D Q 2 U G L Q D Q F H R I W K H 8 Q L Y H U V L W \ · V * R Y H U Q L Q J Documents and the Union receives a Block Grant from the University, by agreement with the University on an annual basis. The Union also occupies buildings owned by the University and this non-monetary support is intrinsic to the relationship between the University and the Union. Although the Union continues to generate supplementary funding from various mutual-trading activities, it is dependent on W K H 8 Q L Y H U V L W \ · V I L Q D Q F L D O V X S S R U W 7 K H U H L V Q R U H D V R Q W R E H O L H Y H W K D W W K L V R U H T X L Y D O H Q W
V X S S R U W I U R P W K H 8 Q
V X S S R U W I U R P W K H 8 Q L Y H U V L W \ Z L O O Q Rt continue for the foreseeable future. The 1994 Education Act imposes a duty on the University to ensure that the Union operates in a fair and democratic manner and is accountable for its finances. & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 7 5 6 7 ( ( 6 5 ( 3 2 5 7 Page 3 7 K H 8 Q L R Q · V Trustees and Directors are also Directors of Cardiff Union services Limited (CUSL). CUSL trades for the purpose of providing services to Cardiff University students Z K L F K J H Q H U D W H V F R P P H U F L D O L Q F R P H W R V X S S R U W W K H 8 Q L R Q · V charitable objectives. In 2013 CUSL made a gift in kind to the Union of £1,161,519. The Union is affiliated to British Universities and Colleges Sport (BUCS), as ratified by the Annual Members Meeting in March 2013. In addition, the Union held a referendum on affiliation to the National Union of Students (NUS) in March 2013 that ratified continued affiliation. All affiliation resolutions in 2012/13 were conducted in accordance with the provisions stated within the 1994 Education Act. RISK MANAEMENTThe Trustees examine the major strategic, business and operational risks faced by the Union. The Union maintains a risk register that is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks faced by the Union. These procedures are periodically reviewed to ensure that they continue to meet the needs of the Union. Budgetary and internal control risks are minimised by expenditure limits set by the Board of Trustees. In addition, stringent procedures are in place to ensure the health and safety of staff, volunteers and participants on all activities organised by the Union. All other types of risk have specific mitigation activities that are delegated to senior managers of the Union. OBJECTVES ANACTVTESThe objects of the charity are the advancement of education of students at Cardiff University for the public benefit by: Promoting the interests and welfare of students at Cardiff University during their course of study and representing, supporting and advising students; Being the recognised representative channel between students and C
ardiff University and any other external
ardiff University and any other external bodies; and Providing social, cultural, sporting and recreational activities and forums for discussions and debate for the personadevelopment of its students. , Q V K D S L Q J W K H 8 Q L R Q · V objectives for the year and planning its activities, the trustees have considered the Charity & R P P L V V L R Q · V general and relevant supplementary guidance on public benefit. In pursuit of these aims for the public benefit, the Union has established departments and services for use by its members and works with the University and other organisations on behalf of students. The Union ensures the diversity of its membership is recognised by monitoring participation from all sections of the student communityThe Union represents students of the University on relevant local, national and international issues by maintaining a high proportion of student representatives. Student representatives are present on all policy and strategy making bodies. ACHEVEMENTS ANPERFORMANCE 7 K H 8 Q L R Q · V D F K L H Y H P H Q W V S H U I R U P D Q F H D Q G R U J D Q L V D W L R Q D O L P S D F W F D Q E H Y L H Z H G D W www.cardiffstudents.com/impact FINANCIALREVEWThe Statement of Financial Activities is set out on page 7 of the financial statements. Total incoming resources amounted to £1,906,872 (2012: £1,808,921) with total resources expended at £1,905,251 (2012: £1,802,699). Overall this resulted in a net year end surplus of £1,621. At 31 July 2013 the Unions free reserves (i.e. unrestricted funds not represented by fixed assets) amounted to £10,601. The trustees are satisfied the Cardiff U Q L Y H U V L W \ 6 W X G H Q W V · 8 Q L R Q K D V a sound financial base from which to continue to provide its services to the student community. Reserves Policy Reserves will be established to safeguard activity should funding not be available from the principle funding source. Principal Funding Sources The principal funder is Cardiff University, via its support for Cardiff Union Services Ltd, who fund the organisation through fees it receives from students and central government support. & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 7 5 6 7 ( ( 6 5 ( 3 2 5 7 Page 4Invest
ment Policy Investments are stated at ma
ment Policy Investments are stated at market value at the balance sheet date. The charity has the power to invest surplus funds as it sees fit. PLANS FOR THEFTREThe 8 Q L R Q · V S O D Q V I R U F D Q E H V H H Q R Q www.CardiffStudents.com/impactDuring 2013/14 the Union will be consulting students, staff and Cardiff University regarding its strategy for 2014-17. STATEMENTOF TRUSTEES RESPONSIBILTESThe Trustees (who are also directors of Cardiff 8 Q L Y H U V L W \ 6 W X G H Q W V · 8 Q L R Q I R U W K H S X U S R V H V R I F R P S D Q \ O D Z D U H responsible for p U H S D U L Q J W K H 7 U X V W H H V · 5 H S R U W D Q G W K H I L Q D Q F L D O V W D W H P H Q W V L Q D F F R U G D Q F H Z L W K D S S O L F D E O H O D Z D Q G 8 Q L W H G Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law 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 and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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. In so far as the Trustees are aware: there L V Q R U H O H Y D Q W D X G L W L Q I R U P
D W L R Q R I Z K L F K W K H F
D W L R Q R I Z K L F K W K H F K D U L W \ · V D X G L W R U L V X Q D Z D U H D Q G the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the F K D U L W \ · V Z H E V L W H Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.APPONTMENTOF ATORSThe Union · V D X G L W R U V % O X H 6 S L U H 6 R X W K / / 3 have expressed their willingness to remain as auditors to the charity and a proposal to reappoint them will be put forward to the Trustees in due course. This report has been prepared having taken advantage of the small F R P S D Q L H V · exemption in the Companies Act 2006 and was approved by the Board and signed on its behalf. Cari Davies President and Chair of the Board of Trustees 25th November 2013 & $ 5 ) ) 8 1 9 ( 5 6 7 6 7 8 ( 1 7 6 8 1 2 1FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2013 NEPENENTATORS REPORTPage 5 1 ( 3 ( 1 ( 1 7 $ 7 2 5S REPORTTOTHEMEMBERS OF CARDFF U 1 9 ( 5 6 7 6 7 ( 1 7 6NON : H K D Y H D X G L W H G W K H I L Q D Q F L D O V W D W H P H Q W V R I & D U G L I I 8 Q L Y H U V L W \ 6 W X G H Q W V · 8 Q L R Q I R U W K H \ H D U H Q G H G - X O \ Z K L F Kcomprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). 7 K L V U H S R U W L V P D G H V R O H O \ W R W K H F K D U L W \ · V members, as a body, in accordance with Chapter 3 of Part 16 of the Companies $ F W 2 X U D X G L W Z R U N K D V E H H Q X Q G H U W D N H Q V R W K D W Z H P L J K W V W D W H W R W K H F K D U L W \ · V P H P E H U V W K R V H P D W W H U V Z H D U H U H T X L U H G W R V W
D W H W R W K H P L Q D Q D X
D W H W R W K H P L Q D Q D X G L W R U · V U H S R U W D Q G I R U Q R R W K H U purpose. To the fullest extent permitted by law, we do not D F F H S W R U D V V X P H U H V S R Q V L E L O L W \ W R D Q \ R Q H R W K H U W K D Q W K H F K D U L W \ D Q G W K H F K D U L W \ · V P H P E H U V D V D E R G \ I R U R X U D X G L W Z R U N for this report, or for the opinions we have formed. Respective responsibilitiesof trusteesandauditorAs explained more fully in the Statement of 7 U X V W H H V · 5 H V S R Q V L E L O L W L H V W K H W U X V W H H V Z K R D U H D O V R W K H G L U H F W R U V R I W K H charity for the purposes of company law) are responsible for the preparation of the financial statements and for beingsatisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices % R D U G · V $ 3 % · V ( W K L F D O 6 W D Q G D U G V I R U $ X G L W R U V Scope of the auditof the financial statementsAn audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to givereasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or H U U R U 7 K L V L Q F O X G H V D Q D V V H V V P H Q W R I Z K H W K H U W K H D F F R X Q W L Q J S R O L F L H V D U H D S S U R S U L D W H W R W K H F K D U L W \ · V F L U F X P V W D Q F H V D Q G have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial informat L R Q L Q W K H 7 U X V W H H V · 5 H S R U W to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our reportOpinion ofinancial statementsIn our opinion the financial statements: J L Y H D W U X H
D Q G I D L U Y L H Z R I W K
D Q G I D L U Y L H Z R I W K H V W D W H R I W K H F K D U L W \ · V D I I D L U V D V D W 31 July 2013, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice (applicable to smaller entities); and have been prepared in accordance with the requirements of the Companies Act 2006. Opinion ootheratterprescribed bthe Companies Act2006 , Q R X U R S L Q L R Q W K H L Q I R U P D W L R Q J L Y H Q L Q W K H 7 U X V W H H V · 5 H S R U W I R U W K H I L Q D Q F L D O \ H D U I R U Z K L F K W K H I L Q D Q F L D O V W D W H P H Q W V D U H prepared is consistent with the financial statements. Matterson whicweare required to reportbexceptionWe have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns; or F H U W D L Q G L V F O R V X U H V R I W U X V W H H V · U H P X Q H U D W L R Q V S H F L I L H G E \ O D Z D U H Q R W P D G H R U we have not received all the information and explanations we require for our audit. or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and W D N H D G Y D Q W D J H R I W K H V P D O O F R P S D Q L H V H [ H P S W L R Q L Q S U H S D U L Q J W K H G L U H F W R U V · U H S R U W Cawley Priory South Pallant Chichester Geoffrey Frost BSc(Hons) FCA, Senior Statutory Auditor West Sussex For and on behalf of Blue Spire South LLP, Statutory Auditor PO19 1SY 25th November 2013 \n \r \r \r \n \n \r \n\n\r\n\n \n \n \n\r\n\n\n \n\n \n \n \n\r \n \n\r\n\n\r \r \r \r \n \n \n \r \n\n \n\r \n
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