[PDF] Consolidated Financial Statements





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Consolidated

Financial Statements

Year ended 31 March 2020

2 Five-year summary

3

Foreword

6

Consolidated ?nancial statements

of the Association of Chartered Certi?ed

Accountants

46

Corporate Governance Statement

56

Report from the Audit Committee

61

Report of the Independent Auditor

CONTENTS

ACCA and subsidiaries

Restated Restated

Mar Mar Mar Mar Mar

2020 2019 2018 2017 2016

£'000 £"000 £"000 £"000 £"000

Operating income

216,391 206,074 201,176 182,153 175,696

8,077 (932) (4,798) 433 31,776 1,126 1,189 2,347 (917) 1,430

10,285

Other comprehensive income

99

Total other comprehensive income

10,384

Total comprehensive income

11,814

Mar Mar Mar Mar

2020 2019 2018 2017 2016

£'000 £"000 £"000 £"000 £"000

Non-current assets

125,726 164,660 177,915 133,865 106,513

Current assets

106,333 62,336 68,406 68,390 82,505

Total assets

232,059 226,996 246,321 202,255 189,018

56,084 74,332 66,211 30,705 15,308

141,861 130,364 122,096 108,136 99,712

197,945 204,696 188,307 138,841 115,020

34,518 22,803 59,170 34,892 46,767

Other reserves

(404)

34,114 22,300 58,014 63,414 73,998

232,059 226,996 246,321 202,255 189,018

Members and future members

Mar Mar Mar Mar Mar

2020 2019 2018 2017 2016

227,332 219,031 208,549 198,614 188,137

544,446 527,331 503,262 486,514 480,813

771,778 746,362 711,811 685,128 668,950

Association of Chartered Certi?ed Accountants

Five-year summary

1 Apr ended 31 March 2020. Competitive environment Our value creation model

Economic environment

Products and services

Mapping priorities to outcomes

Resources and relationships

development strategic partners, regulators corporate assurance governance

Social and environmental

Our approach to CSR and Where deemed material,

Association of Chartered Certi?ed Accountants

Foreword

other ASEAN countries and some countries in

Association of Chartered Certi?ed Accountants

Impact of Covid-19

launched on 12 March 2020, contains relevant

Our strategic response to the evolving crisis

Association of Chartered Certi?ed Accountants

Financial mitigations and supporting our stakeholders

Association of Chartered Certi?ed Accountants

Consolidated income statement

31 Mar

2020

£"000

Notes

105,910 97,079

7

Operating activities 110,481 108,995

206,074

Expenditure

186,707 195,118

21,607 34,765

229,883

22

Pension past service costs —

(932) 112 (2,673) 2,590 11

Finance costs (2,125)

12 (917) 424

Restated

31 Mar

2019

£'000

Restated

31 Mar 31 Mar

2020 2019

£'000 £'000

10,285

10,285

99 653

99 653

Association of Chartered Certi?ed Accountants

Consolidated statement of comprehensive income

Restated Restated

31 Mar 31 Mar 1 Apr

2020 2019 2018

£'000 £'000 £'000

Notes

46,682 51,638 56,148

13,436 13,695 15,616

125,726 164,660 177,915

33,572 31,433 26,153

19

Cash and cash equivalents 27,070 15,569 17,247

106,333 62,336 68,406

Total assets 232,059 226,996 246,321

34,518 22,803 59,170

26

Other reserves (404)

34,114 22,300 58,014

- 299 435

38,200 42,144 45,035

56,084 74,332 66,211

39,868 37,662 34,176

6,600 6,216 6,220

8 — 3,056

89,805 79,983 72,715

25

Provisions

4,629 6,311 5,929

141,861 130,364 122,096

197,945 204,696 188,307

232,059 226,996 246,321

, President B Sheehan

Association of Chartered Certi?ed Accountants

Consolidated balance sheet as at 31 March 2020

£'000 £'000 £'000 £'000

Change in accounting policies

653 - (36,367) (35,714)

Total other comprehensive income

99 — 10,285 10,384

99 - 11,715 11,814

Association of Chartered Certi?ed Accountants

Consolidated statement of changes in members" funds

Restated

31 Mar 31 Mar

2020 2019

£'000 £'000

Notes

27,394

(762)

26,632

(5,479) (5,673) 99 80

75 148

982 951

(10,537) 9,601

3,217 2,853

(6,777) (128) (1,257)

15,569 17,247

351 674

19

27,070 15,569

Association of Chartered Certi?ed Accountants

1. General information

Association of Chartered Certi?ed Accountants

Association of Chartered Certi?ed Accountants

2

Association of Chartered Certi?ed Accountants

2

Association of Chartered Certi?ed Accountants

Association of Chartered Certi?ed Accountants

Association of Chartered Certi?ed Accountants

Association of Chartered Certi?ed Accountants

Financial assets

Association of Chartered Certi?ed Accountants

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