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REGISTERED NUMBER: 01781526 (England and Wales)















REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CAMPAIGN FOR FREEDOM OF INFORMATION

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Profit and Loss Account 7

Balance Sheet 8

Statement of Changes in Equity 9

Cash Flow Statement 10

Notes to the Cash Flow Statement 11

Notes to the Financial Statements 12


CAMPAIGN FOR FREEDOM OF INFORMATION

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: NSW McIntosh
J Michael
R Levy
J M Bloch
A J H Lownie
L Edwards
P Ho
C Miller
M Qureshi





SECRETARY: NSW McIntosh





REGISTERED OFFICE: 5-7 Highgate Road
London
NW5 1JY





REGISTERED NUMBER: 01781526 (England and Wales)





AUDITORS: Prentis & Co LLP
Chartered Accountants & Statutory Auditors
115c Milton Road
Cambridge
CB4 1XE

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

NSW McIntosh
J Michael
R Levy
J M Bloch
A J H Lownie
L Edwards
P Ho
C Miller
M Qureshi

Other changes in directors holding office are as follows:

H Rogers - resigned 18 October 2023

The company is limited by guarantee, each member undertaking to contribute £1 in the event of the company being wound up.

None of the non-executive directors are remunerated.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Prentis & Co LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.


CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 DECEMBER 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J M Bloch - Director


26 November 2024

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CAMPAIGN FOR FREEDOM OF INFORMATION

Opinion
We have audited the financial statements of Campaign for Freedom of Information (the 'company') for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
_
In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its surplus for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CAMPAIGN FOR FREEDOM OF INFORMATION


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We 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
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
CAMPAIGN FOR FREEDOM OF INFORMATION


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The primary responsibility for the prevention and detection of irregularities including fraud rests with both the management and those charged with governance of the company. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
We have considered the nature of the industry and sector, control environment, laws and regulations and business performance of the company. Laws and regulations considered included, but were not limited to, the Companies Act 2006, FRS 102 and UK taxation legislation.
During our planning procedures, we have enquired with the management in regards to their own assessment of the risks of irregularities, including fraud. We also enquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.
We obtained relevant documentation and representations in order to form an opinion on potential irregularities, including fraud.
We considered the opportunities and incentives that may exist within the organisation for fraud.
Based on this understanding, we designed specific audit procedures to identify instances of non-compliance with laws and regulations, including obtaining additional corroborative evidence as required. Examples of procedures included reviewing large and unusual transactions, reviewing large and unexpected variances, reviewing journal entries and reviewing relevant legal correspondence.
There are inherent limitations in the audit procedures described above, not least as sampling is used under International Auditing Standards, therefore not all transactions are reviewed. Therefore there is a risk we will not detect all irregularities including those leading to a material misstatement in the financial statements or non-compliance with regulations. The risk of not detecting a material misstatement due to fraud is also higher than the risk of not detecting one from error, as fraud may involve deliberate concealment by, for example, forgery, collusion, omission or intentional misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Ian Shipley FCCA (Senior Statutory Auditor)
for and on behalf of Prentis & Co LLP
Chartered Accountants & Statutory Auditors
115c Milton Road
Cambridge
CB4 1XE

28 November 2024

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Notes £    £   

INCOME 108,275 130,922

Administrative expenses 93,555 146,105
OPERATING SURPLUS/(DEFICIT) 4 14,720 (15,183 )

Interest receivable and similar income 13 2
SURPLUS/(DEFICIT) BEFORE
TAXATION

14,733

(15,181

)

Tax on surplus/(deficit) - -
SURPLUS/(DEFICIT) FOR THE
FINANCIAL YEAR

14,733

(15,181

)

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 435 544

CURRENT ASSETS
Debtors 7 4,388 6,450
Cash at bank 32,003 16,017
36,391 22,467
CREDITORS
Amounts falling due within one year 8 4,708 5,626
NET CURRENT ASSETS 31,683 16,841
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,118

17,385

RESERVES
Income and expenditure account 32,118 17,385
32,118 17,385

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:





J M Bloch - Director


CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023

Retained Total
earnings equity
£    £   
Balance at 1 January 2022 32,566 32,566

Changes in equity
Total comprehensive income (15,181 ) (15,181 )
Balance at 31 December 2022 17,385 17,385

Changes in equity
Total comprehensive income 14,733 14,733
Balance at 31 December 2023 32,118 32,118

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 15,973 (17,451 )
Net cash from operating activities 15,973 (17,451 )

Cash flows from investing activities
Interest received 13 2
Net cash from investing activities 13 2

Increase/(decrease) in cash and cash equivalents 15,986 (17,449 )
Cash and cash equivalents at beginning of
year

2

16,017

33,466

Cash and cash equivalents at end of year 2 32,003 16,017

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023

1. RECONCILIATION OF SURPLUS/(DEFICIT) BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS

2023 2022
£    £   
Surplus/(deficit) before taxation 14,733 (15,181 )
Depreciation charges 109 330
Finance income (13 ) (2 )
14,829 (14,853 )
Decrease/(increase) in trade and other debtors 2,062 (2,428 )
Decrease in trade and other creditors (918 ) (170 )
Cash generated from operations 15,973 (17,451 )

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 December 2023
31.12.23 1.1.23
£    £   
Cash and cash equivalents 32,003 16,017
Year ended 31 December 2022
31.12.22 1.1.22
£    £   
Cash and cash equivalents 16,017 33,466


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.23 Cash flow At 31.12.23
£    £    £   
Net cash
Cash at bank 16,017 15,986 32,003
16,017 15,986 32,003
Total 16,017 15,986 32,003

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Campaign for Freedom of Information is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have also been prepared on a going concern basis. The company depends largely on grant income to cover its costs. Some funding has been secured for a period in excess of 12 months from the date these financial statements have been signed and the directors have plans in place to raise income from alternative sources should grant funding from traditional sources be limited. There is no certainty in the medium term regarding grant funding or its source.

The company also relies on course income and donations to covers its costs and these sources also fluctuate producing a degree of uncertainty. The directors have a policy of creating sufficient reserves as a buffer against future shortfalls in income.

Income
Income represents grants receivable, donations received and fees charged. Donations from supporting/observing organisations are accounted for in the year of receipt.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

The company operates a policy of capitalising assets costing £150 or more.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. OPERATING SURPLUS/(DEFICIT)

The operating surplus/(deficit) is stated after charging:


20232022
££
Depreciation - owned assets109330
Auditors' remuneration2,9462,730



CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. MANAGEMENT THREAT IN RELATION TO NON-AUDIT SERVICES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

6. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 January 2023
and 31 December 2023 5,680
DEPRECIATION
At 1 January 2023 5,136
Charge for year 109
At 31 December 2023 5,245
NET BOOK VALUE
At 31 December 2023 435
At 31 December 2022 544

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,150 6,450
Other debtors 1,238 -
4,388 6,450

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 36 36
Social security and other taxes 2,372 3,038
Other creditors - 402
Accruals and deferred income 2,300 2,150
4,708 5,626

9. FUNDS AVAILABLE ON LIQUIDATION

The company is limited by guarantee. In the event of the company being wound up, each member undertakes to contribute up to £1.

CAMPAIGN FOR FREEDOM OF INFORMATION (REGISTERED NUMBER: 01781526)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

10. GRANT INCOME


The following grant income was recognised in the financial statements:
2023 2022
£    £   

Joseph Rowntree Charitable Trust - Restricted see note 11 48,750 40,000
Joseph Rowntree Reform Trust - Restricted see note 11 40,000 12,500
Paul Hamlyn Foundation - Restricted - 20,000
Andrew Wainwright Reform Trust - Restricted - 10,000

88,750 82,500

11. RESTRICTED FUNDS

Income Expenses Balance c/fwd
£ £ £
Restricted grants:-
Joseph Rowntree Charitable Trust 48,750 48,750 -
Joseph Rowntree Reform Trust 40,000 40,000 -

88,750 88,750 -

The Joseph Rowntree Charitable Trust grant is provided to promote the effective operation of the Freedom of Information Act (FOIA) and related rights, to monitor new legislation affecting information rights and to provide training and support to those using FOIA.

The Joseph Rowntree Reform Trust grant is provided to promote robust enforcement of FOIA and develop the Campaign for Freedom of Information's capacity and resilience. It is not restricted to charitable purposes.