Financial statements 2006/2007

Consolidated results for the year ended 30 September

2007
£'000

2006
£'000

Total incoming resources
Total resources expended
97,243
(92,973)
94,684
(88,651)
Net incoming resources
Gains on investment assets
Gain/(loss) on translation
Actuarial (loss)/gain on defined benefit pension scheme
4,270
2,077

69
3,000
6,033
1,258
14
(1,922)
Net movement in Accumulated Fund 9,416 5,383
Consolidated Balance Sheet at 30 September 2007
£'000
2006
£'000
Intangible fixed assets
Tangible fixed assets
Investments
Current assets
Current liabilities:
    Amount falling due within one year
500
29,628
21,204
34,821

(22,078)
1,000
28,232
14,806
36,786

(21,152)
Total assets less current liabilities
Long-term liabilities:
    Amounts falling due after more than one year
    Provision for liabilities and charges
Defined benefit pension scheme liability
64,075

(828)
-
(12,813)
59,672

(840)
(219)
(17,595)
Net assets 50,434 41,018
Total of Accumulated Fund 50,434 41,018

The financial information in the tables above is extracted from the audited annual Financial Statements for the year ended 30 September 2007 which were approved by Trustees on 7 February 2008 and which will now be submitted to the Charity Commission. The auditors’ opinion on the Financial Statements was unqualified.

The full annual Financial Statements have been prepared in accordance with the requirements of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ issued in March 2005.

These summarised Financial Statements may not contain sufficient information to allow for a full understanding of the financial affairs of the Institute. For further information the full annual Financial Statements, and the auditors’ report on those Financial Statements should be consulted; copies of these can be obtained from the Secretary at 1 Giltspur Street, London EC1A 9DD.

Independent Auditors' statement to the Trustees of City and Guilds of London Institute
We have examined the summarised Financial Statements of City and Guilds of London Institute.

Respective responsibilities of trustees and auditors
The trustees are responsible for preparing the summarised Financial Statements in accordance with the recommendations of the charities SORP.

Our responsibility is to report to you our opinion on the consistency of the summarised Financial Statements with the full Financial Statements and Trustees’ Annual Report. We also read the other information contained in the Annual Review and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the summarised Financial Statements.

This statement, including the opinion, has been prepared for and only for the charity’s trustees and for no other purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or to any other person to whom this statement is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Basis of opinion
We conducted our work in accordance with Bulletin 1999/6 ‘The auditors’ statement on the summary financial statement’ issued by the Auditing Practices Board for use in the United Kingdom.

Opinion
In our opinion the summarised financial statements are consistent with the full financial statements and the Trustees’ Annual Report of City and Guilds of London Institute for the year ended 30 September 2007.

PricewaterhouseCoopers LLP
Chartered Accountants and
Registered Auditors
London
26 February 2008

Financial statements 2006/2007

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