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Statement about the union's annual return

Statement about the union’s annual return

Statement to members issued in connection with the union’s annual return for period ended 31st December 2016 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 £4,437,739. This amount included payments of £4,021,747 in respect of membership income of the union. The union’s total expenditure for the period was £5,104,688.

Political Fund

The union does not have a political fund. 

Salary paid to and other benefits provided to the General Secretary (Chief Executive)

The union had two General Secretaries (Chief Executives) during the course of 2016, although only the first was directly employed by the union.

The first was paid £128,045 in respect of salary (including termination payments) and £10,243 in respect of pension benefits.  The second was paid £91,875 (this is the net figure excluding agency commission).

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 The Society of Chiropodists and Podiatrists

Opinion on financial statements

We have audited the financial statements on pages 25 to 36. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

In our opinion the financial statements:


  • give a true and fair view of the state of the company’s affairs as at 31 December 2016 and of its deficit 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.


Scope of the audit of the financial statements

A description of the scope of an audit of financial statements is provided on the Financial Reporting Council’s website at http://www.frc.org.uk/auditscopeukprivate

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, the information given in the Directors’ Report for the financial year for which the financial statements are prepared is consistent with the financial statements and, based on the work undertaken in the course of our audit, the Directors’ Report has been prepared in accordance with applicable legal requirements.

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 any material misstatements in the Directors’ Report.

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 directors’ Report.


Respective responsibilities of directors and auditor

As more fully explained in the Directors’ Responsibilities statement set out on pages 5 and 6 the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.

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 an auditor’s 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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Nicholas Sladden (Senior Statutory Auditor)
For and on behalf of RSM UK Audit LLP, Statutory Auditor Chartered Accountants
25 Farringdon Street London

26 September 2017

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