THE INSTITUTE OF FINANCIAL ACCOUNTANTS AND INTERNATIONAL ASSOCIATION OF BOOK-KEEPERS BENEVOLENT FUND

Charity Number: 234082
Removed charity

Charity overview

Activities - how the charity spends its money

Providing aid in times of hardship for our members, ex-members and their dependents

Income and expenditure

Data for financial year ending 30 September 2023

Total income: £13,022
Total expenditure: £4,785

Fundraising

No information available

Trading

This charity does not have any trading subsidiaries.

Trustee payments

One or more trustees receive payments or benefits from the charity.

What, who, how, where

Main way of carrying out purposes is grant making
What the charity does:
  • General Charitable Purposes
  • Education/training
  • The Advancement Of Health Or Saving Of Lives
  • Disability
  • The Prevention Or Relief Of Poverty
  • Accommodation/housing
  • Other Charitable Purposes
Who the charity helps:
  • Other Defined Groups
How the charity helps:
  • Makes Grants To Individuals
Where the charity operates:
  • Throughout England And Wales
  • Australia
  • Estonia
  • Ghana
  • Guernsey
  • India
  • Ireland
  • Isle Of Man
  • Ivory Coast
  • Jersey
  • Latvia
  • Lithuania
  • Nigeria
  • Northern Ireland
  • Russia
  • Scotland
  • Singapore
  • Sri Lanka
  • Zambia

Governance

Registration history:
  • 12 June 1964: Standard registration
  • 09 December 2024: Removed (Ceased to exist)
  • 09 December 2024: Funds transferred to 1202088 THE IFA/IPA GROUP BENEVOLENT FUND
  • 09 December 2024: Funds transferred to 1118333 THE AIA EDUCATIONAL AND BENEVOLENT TRUST
Organisation type:
Other
Other names:
  • THE INSTITUTE OF BOOK-KEEPERS BENEVOLENT FUND (Previous name)
Gift aid:
Recognised by HMRC for gift aid
Other regulators:
No information available
Policies:
  • Complaints policy and procedures
  • Conflicting interests
  • Financial reserves policy and procedures
  • Internal charity financial controls policy and procedures
  • Internal risk management policy and procedures
  • Investing charity funds policy and procedures
  • Investment
  • Risk management
  • Safeguarding policy and procedures
  • Serious incident reporting policy and procedures
  • Trustee conflicts of interest policy and procedures
  • Trustee expenses policy and procedures
Land and property:
This charity does not own and/or lease land or property

Financial history

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Financial period end date

Income / Expenditure 30/09/2019 30/09/2020 30/09/2021 30/09/2022 30/09/2023
Total gross income £19.91k £15.79k £31.89k £16.78k £13.02k
Total expenditure £28.52k £29.35k £15.79k £13.14k £4.79k
Income from government contracts N/A N/A N/A N/A N/A
Income from government grants N/A N/A N/A N/A N/A

Accounts and annual returns

This table shows the charity's record of submitting annual returns, accounts and trustees' annual report (TAR) for the last five financial periods.
Title Reporting year Date received Received Download
Annual return 30 September 2023 11 June 2024 On Time
Accounts and TAR 30 September 2023 Not Required
Annual return 30 September 2022 04 March 2023 On Time
Accounts and TAR 30 September 2022 Not Required
Annual return 30 September 2021 15 July 2022 On Time
Accounts and TAR 30 September 2021 15 July 2022 On Time
Annual return 30 September 2020 21 July 2021 On Time
Accounts and TAR 30 September 2020 Not Required
Annual return 30 September 2019 27 July 2020 On Time
Accounts and TAR 30 September 2019 Not Required
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Governing document

Details of the type of governing document the charity has and when it was established.
It is not the full text of the charity's governing document.

REGULATIONS ADOPTED 21ST MAY 1966 AMENDED 8TH JUNE 1974, 21ST JUNE 1975, 17TH JULY 1981, 31ST JULY 1983, 10TH JUNE 1988, 29TH JULY 1989, 29 AUGUST 2006 AND 20 FEBRUARY 2013. AS AMENDED ON 12 DEC 2017 AS AMENDED BY RESOLUTION DATED 07 NOV 2018 AS AMENDED BY RESOLUTION DATED 21 NOV 2019

Charitable objects

(1) THE CHARITY’S OBJECTS (THE OBJECTS) ARE: (A) FOR THE RELIEF OF PERSONS WHO ARE OR HAVE BEEN: (I) FULL MEMBERS OF THE INSTITUTE OF FINANCIAL ACCOUNTANTS (A COMPANY REGISTERED IN ENGLAND AND WALES WITH COMPANY NUMBER 09350923) (IFA), AS THAT TERM IS DEFINED BY THE ARTICLES OF ASSOCIATION AND BYE-LAWS OF THE IFA, BUT EXCLUDING ALL PERSONS WHOSE FULL MEMBERSHIP OF THE IFA IS AUTOMATIC BY VIRTUE OF THEIR MEMBERSHIP OF THE INSTITUTE OF PUBLIC ACCOUNTANTS (OF AUSTRALIA) OR OF ANY OTHER ORGANISATION, OR OTHERWISE HAS BEEN GRANTED BY THE IFA UNDER A RECIPROCAL ARRANGEMENT WITH ANY OTHER ORGANISATION; (II) MEMBERS OF THE INTERNATIONAL ASSOCIATION OF BOOK-KEEPERS (A COMPANY REGISTERED IN ENGLAND AND WALES WITH COMPANY NUMBER 01119378) (IAB), AS DEFINED IN THE ARTICLES OF ASSOCIATION AND BYE LAWS OF THE IAB; (III) THE DEPENDENTS OF ANY OF THE PERSONS DESCRIBED IN (I) AND (II) ABOVE; (B) FOR THE RELIEF OF PERSONS WHO ARE CURRENT STUDENTS OF THE IFA OR THE IAB. (2) IF THE TRUSTEES ARE UNABLE TO EXPEND THEIR INCOME ON THE BENEFICIARIES, THEY MAY AT THEIR DISCRETION APPLY SURPLUS FUNDS FOR THE RELIEF OF THE EDUCATIONAL NEEDS OF PERSONS STUDYING TO UNDERTAKE THE PROFESSIONAL QUALIFICATIONS OF THE IFA AND/OR IAB. 3) THE FUND SHALL BE RAISED BY DONATION AND VOLUNTARY SUBSCRIPTIONS. (4) GRANTS IN ANY ONE FINANCIAL YEAR SHALL NOT EXCEED THE TOTAL INCOME OF THE PREVIOUS TWO FINANCIAL YEARS WITHOUT THE CONSENT OF THE MEMBERS AT A GENERAL MEETING.

Area of benefit

The area the charity can operate in, as set out in its governing document.

NOT DEFINED