THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS' BENEVOLENT FUND

Registered charity 1196072 · accounts filings on the Charity Commission register · also known as CIMA BENEVOLENT FUND

The relief of necessitous persons who are or have been members of The Chartered Institute of Management Accountants, or any predecessor body, and of necessitous persons connected by ties of relationship or dependency at any time with persons who are or at any time were such members.

Causes: The Prevention Or Relief Of Poverty · website · Get email alerts

Latest income
£279k
Latest spending
£319k
Registered
2021
Accounts read
FY2024

Financial health, per its FY2024 accounts

The accounts state that unrestricted reserves stood at £2,572,000 at the end of 2024, which is above the policy target of three years of planned expenditure. The charity reported a net loss of £40,000 for the year, primarily due to grant expenditures exceeding incoming resources, but maintains adequate resources to continue as a going concern.

Automated summary of the FY2024 accounts; the evidenced findings below carry the verbatim passages.

What the accounts disclose

Largest income source: Investment income
In 2024, the Fund received £93k in donations from members and £120k in investment income. — page 3
Per its FY2024 accounts as filed with the Charity Commission.
Reserves policy: three years of planned expenditure (held: £2.6m)
The Charity's reserve policy is to hold three years of planned expenditure as reserves to ensure continued financial security and to provide for contingencies and to allow for the unpredictable nature of voluntary income (particularly legacies) as well as for a possible increase in grant expenditure as CIMA membership continues to grow. — page 3
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Donations received from Association of International Certified Professional Accountants staff.
During 2024, a small portion of the donated services were from staff of the Association. — page 16
Per its FY2024 accounts as filed with the Charity Commission.

Accounts audited by Saffery LLP. Discloses 5 of 6 completeness components.

Structured financials (annual return, FY ending 31/12/2023)

Total income
£2.6m
Total spending
£102k
Cost of raising funds
£1k
Reserves (reported)
£2.5m
Employees
0

Register events

Trustees · trustee networks

Trustee list from the Charity Commission register (current, not historical).

Operates in: Abu Dhabi · Australia · Bangladesh · Botswana · China · Dubai · Ghana · Hong Kong · India · Indonesia · Ireland · Malaysia

Income and spending

Financial year endIncomeSpending
31/12/2024£279k£319k
31/12/2023£2.6m£102k
31/12/2022£0£0

Common questions

Is THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS' BENEVOLENT FUND financially healthy?

Per its FY2024 accounts: The accounts state that unrestricted reserves stood at £2,572,000 at the end of 2024, which is above the policy target of three years of planned expenditure. The charity reported a net loss of £40,000 for the year, primarily due to grant expenditures exceeding incoming resources, but maintains adequate resources to continue as a going concern. Its FY2024 accounts were audited by Saffery LLP.