Finance Score: -1

Governance Score: 4

Support Score: 0

Excess reserves: -2
Multiple Deficits: -2
Fundraising costs low: +3

No volunteer policy: -2
Good trustee age range: +3
Dynamic board: +3

No supporters identified

Overall GiG Score: 3

THE INSTITUTE OF BREWING & DISTILLING

The advancement of education and professional development in the science and technology of brewing, distilling and related industries through the provision of professional examinations and qualifications that are recognised globally and supported by appropriate training and seminars.

Analysis by Giving is Great

Positives:

Fundraising costs are low relative to funds raised
The Board appears to be well diversified in terms of age and dynamic in terms of composition

Regulatory & Governance issues to consider:

This charity is not recognised by HMRC for Gift Aid according to its latest published return
Although this charity works with volunteers it does not have a Volunteer Management policy

Financial issues to consider:

This charity has substantial assets and unrestricted reserves of £5,223,692 available, equivalent to 27 months of spending and so may not be able to utilise additional funding
On several occasions in recent years income has been less than spending

Financial Data ?

Income & Spending ?

Sources of Income ?

Y/E		Income £k	Spending £k	Surplus/ Deficit	Fundraising Cost £k	Total Funds £k	Unrestricted Funds £k	Mths Rsrvs	Staff	Volun- teers
31/12/22	*	£2,975	£2,304	£671	£217	£5,459	£5,224	27.2	21	35
31/12/21		£2,477	£2,478	£-1	£277	£5,015	£4,748	23	17	8
31/12/20		£1,823	£2,265	£-442	£64	£4,860	£4,582	24.3	23	14
31/12/19		£2,429	£2,789	£-360	£264	£5,251	£4,963	21.3	22	12
31/12/18		£2,573	£2,907	£-334	£161	£5,413	£5,125	21.2	17	16
31/12/17		£2,720	£2,381	£338	£336	£5,845	£5,535	27.9	16	0
31/12/16	*	£2,181	£1,897	£284	£151	£5,429	£5,120	32.4	12	0
31/12/15		£1,982	£1,844	£139	£67	£5,111	£4,793	31.2	11	0
31/12/14		£2,361	£6,672	£-4,311	£105	£4,977	£4,621	8.3	11	0
31/12/13		£3,400	£1,937	£1,463	£101	£9,277	£4,321	26.8	10	0
31/12/12		£1,654	£1,764	£-111	£130	£7,438	£2,813	19.1	13	0
31/12/11		£1,752	£2,083	£-331	£56	£7,285	£3,023	17.4	13	0
31/12/10		£1,853	£1,836	£17	£126	£8,180	£3,582	23.4	13	0
31/12/09		£1,475	£1,513	£-38	£110	£7,918	£3,541	28.1	12	0
31/12/08		£2,057	£1,625	£432	£116	£7,635	£3,499	25.8	12	0
31/12/07		£1,722	£2,244	£-522	£98	£7,923	£3,402	18.2	13	0
31/12/06		£1,573	£1,960	£-387	£0	£0	£0	n/a	0	0
31/12/05		£1,476	£1,877	£-400	£0	£0	£0	n/a	0	0
31/12/04		£1,449	£1,517	£-67	£0	£0	£0	n/a	0	0

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Financial Ratios

Fundraising Costs/Relevant Income: 7.6%
Fundraising Costs/Total Spending: 9.4%
Senior Staff Costs/Total Spending: 14%
Highest pay band: £70,000-£80,000
Liabilities/Assets: 26%
Liabilities/Income: 63%
Unrestricted Funds/Total Funds: 96%
Reserves/Spending: 27.2 months
Net Current Assets/Spending: 5 months
Quick Ratio: 1

Asset Split ?

Established: 49 years

www.ibd.org.uk

accounts@ibd.org.uk

02074998144

Charity Commission for England and Wales

Listed activities

Education/Training

GiG Classification

Professional associations

How it operates

Acts as an umbrella or resource body

Where it operates

Australia, Belgium, Botswana, Burma, Canada, China, France, Germany, Ghana, Greece, Grenada, Hong Kong, India, Ireland, Israel, Italy, Japan, Kenya, Lebanon, Malaysia, Namibia, New Zealand, Nigeria, Peru, Romania, Seychelles, Singapore, South Africa, South Korea, Spain, Sri Lanka, Switzerland, Tanzania, Throughout England And Wales, Turkey, Uganda, United States, Vietnam,

Who it helps

Other Defined Groups

Who supports them? ?

We have no records of donations from grant makers.

How is it governed?

Trustees (9)

Current Trustees appointed

Gender Split

Based on 8/9 persons

Age Range of Trustees: 35-70

BHAVYA MANDANNA (Chair) Appointed: 2021, Occupation: Company Director

DAVID ANDREW SMITH Appointed: 2018, Occupation: Brewing Consultant, Other trusteeship: CHARTERED INSTITUTE OF BREWERS AND DISTILLERS,

DAVID COOK Appointed: 2022, Occupation: Director

DOUGLAS MURRAY Appointed: 2018, Occupation: Master Blender

GEORGE WILLIAM CALVERT Appointed: 2020, Occupation: Business Manager

MEGAN SHEEHY Appointed: 2022, Occupation: Company Director

RAPHAEL GRISONI Appointed: 2022, Occupation: Director

SANDRA NADINE EDBERTINE STELMA Appointed: 2020, Occupation: Head Of Science

STEPHEN GEOFFREY PRICE Appointed: 2018, Occupation: Director, Other trusteeship: CHARTERED INSTITUTE OF BREWERS AND DISTILLERS,

Legal constitution

Charitable company registered in England & Wales on 14/08/1975, number: 269830
Registered at Companies House on 30/06/1975, number: 01217770

Gift Aid

NOT registered with HMRC for Gift Aid

Policies in force

Conflicting interests
Investment
Paying staff
Risk management

Filing Record

19 returns made; AR22: 36 days late, AR16: 27 days late,

Main office

44A CURLEW STREET
BUTLER'S WHARF
LONDON
SE1 2ND

Objectives

THE ADVANCEMENT OF EDUCATION OF BENEFIT TO THE PUBLIC OR A SECTION OF THE PUBLIC, ESPECIALLY IN THE SCIENCES OF BREWING, FERMENTATION AND DISTILLATION.

Defined Area of Benefit:

NOT DEFINED. IN PRACTICE NATIONALLY

Data Sources