Financial Statements For the year ended

,404(78)Net foreign exchange losses(1,325)

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• (1,145) 5,969(272) 11,351(b)Finance costsNet finance interest on defined benefit pension schemes(338)
• 65,320 64,158Social security costs6,905 6,532Pension costs (note 22)6,842 6,649Other staff costs4,557

1,404 (78) Net foreign exchange losses (1,325) (2,093) 79 (2,171) 11 (Losses)/income from investments and finance costs (a) (Losses)/income from investments Interest receivable 49 8 Dividends from investments 722 689 Realised gains on disposals of investments 102 4,685 Unrealised (losses)/gains on change of fair value of investments (1,145) 5,969 (272) 11,351 (b) Finance costs Net finance interest on defined benefit pension schemes (338) (344) Interest expense for leasing arrangements (1,029) (1,240) Other interest payable (16) (3) Non-utilisation fee (note 3) (349) (164) (1,732) (1,751) Association of Chartered Certified Accountants Notes to the Financial Statements for the year ended 31 March 2022 12 (Deficit)/surplus before tax Restated 31 Mar 2022 £’000 31 Mar 2021 £’000 (Deficit)/surplus before tax includes the following (a) Salaries and related costs The costs of employing staff during the year were as follows: Salaries 65,320 64,158 Social security costs 6,905 6,532 Pension costs (note 22) 6,842 6,649 Other staff costs 4,557 4,259 83,624 81,598 The average number of employees was 1,362 (31 March 2021: 1,435). The average annual salary was £47,959 (31 March 2021: £44,709). The figures above include the salaries and bonuses payable to the Executive Team (see note 27 for more details). (b) Income Income from subscriptions, examination and exemption fees amounting tom March 2021: m restated) is stated net of adjustments relating to the nonpayment of subscriptions and fees amounting tom March 2021: mic) Depreciation, amortisation, impairment and foreign exchange losses Depreciation of property, plant and equipment (note 14) Download 0.68 Mb. Share with your friends: