Statement to members - annual report 2021

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 STATEMENT TO MEMBERS

 

NAME OF UNION       Napo

 

STATEMENT TO MEMBERS ISSUED IN CONNECTION WITH THE UNION’S ANNUAL RETURN FOR PERIOD ENDED 31 DECEMBER 2021

AS REQUIRED BY SECTION 32A OF TRADE UNION AND LABOUR RELATIONS (CONSOLIDATION) ACT 1992

 

Income and Expenditure

The total income of the union for the period was £1,205,886. This amount included payments of £1,141,404 in respect of membership of the union. The union’s total expenditure for the period was £1,351,985. The union does not maintain a political fund.

 

Salary paid to and other benefits provided to the General Secretary, President and members of the Executive

 

The current General Secretary of the union was paid £90,062 in respect of salary and £5,044 in respect of Pension.

 

Irregularity statement

 

A member who is concerned that some irregularity may be occurring, or have occurred, in the conduct of the financial affairs of the union may take steps with a view to investigating further, obtaining clarification and, if necessary, securing regularisation of that conduct.

 

The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police.

 

Where a member believes that the financial affairs of the union have been or are being conducted in breach of the law or in breach of the rules of the union and contemplates bringing civil proceedings against the union or responsible officials or trustees, he should consider obtaining independent legal advice.

 

 

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF

 

NAPO

 

We have audited the accounts of Napo for the year ended 31 December 2021, which comprise the Income and Expenditure Account, Balance Sheet, the Statement of Movement in funds and notes to the accounts, 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 FRS 102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

 

This report is made solely to the union’s members, as a body, in accordance with the Trade Union and Labour Relations (Consolidation) Act 1992. Our audit work has been undertaken so that we might state to the union’s members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Union and the Union’s members as a body, for our audit work, for this report, or for the opinions we have formed.

 

In our opinion the accounts:

 

  • Give a true and fair view of the state of the union’s affairs as at 31 December 2021 and of its surplus for the year then ended;

 

  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

 

  • have been prepared in accordance with the requirements of the Trade Union and Labour Relations (Consolidation) Act 1992.

 

 

Basis of opinion

 

We conducted our audit in accordance with International Standards of Auditing (UK) (ISAs) (UK) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the accounts section of our report. We are independent of the union in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, 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.

 

In accordance with the exemption provided by FRC’s Ethical Standard - Provisions  Available for Audits of Small entities, we have  prepared and submitted the union’s returns to the tax authorities and assisted with the preparation of the accounts.

 

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the members’ 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 union’s ability to continue as a going concern for a period of at least twelve months form when the financial statements are authorised for issue. 

 

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

 

Other information

The other information comprises the information included in the report and accounts, other than the accounts and our auditor’s report thereon. The members of the Executive Committee are responsible for the other information. Our opinion on the accounts 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 accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts 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 there is a material misstatement in the accounts or a material misstatement of the other information. 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 Trade Union and Labour Relations (Consolidation) Act 1992.

In our opinion, based on the work undertaken in the course of the audit:

  • the information given in the executive committee report for the financial year for which the accounts are prepared is consistent with the accounts.

 

Matters on which we are required to report by exception

In light of the knowledge and understanding of the union and its environment obtained in the course of the audit, we have not identified material misstatements in the officer’s report.

 

We have nothing to report in respect of the following matters in relation to the Trade Union and Labour Relations (Consolidation) Act 1992 requires us to report to you if, in our opinion:

 

  • adequate accounting records have not been kept, or returns adequate for the audit have not been received from branches not visited by us; or

 

  • the accounts are not in agreement with the accounting records and returns ; or

 

  • certain disclosures of officers’ remuneration specified by law are not made; or

 

  • we have not received all the information and explanations we required for our audit.

 

Responsibilities of Executive Committee

As explained more fully in the executive committee responsibilities statement, the executive committee are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the executive committee determines is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

 

In preparing of the accounts , the executive committee are responsible  for assessing the union’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 executive committee either intends to liquidate the union or to cease operations , or have no realistic alternative but to do so.

 

Auditor’s responsibilities for the audit of the accounts

Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report 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 accounts.

 

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. The description forms part of our auditor’s report.

 

David Goodwin

(Senior Statutory Auditor)

For and on behalf of Sturgess Hutchinson (Leicester) Ltd

21 New Walk

Leicester

LE1 6TE

 

 

Dated 26 May 2022