01 Identity
Registration and reporting
- Registration status
- Registered
- Reporting status
- Submission Received
- Charity type
- Trust
- Registered
- 28 September 1962
- Removed
- Not supplied
- Financial period
- 1 January 2025 – 31 December 2025
- Latest income
- £1,210,526
- Latest expenditure
- £1,380,041
- Gift Aid
- Yes
- Owns or uses land
- No
- In administration
- No
- Insolvent
- No
- CIO
- No
Public contact address: CHARTERED ACCOUNTANTS' HALL, 1 MOORGATE PLACE, LONDON, EC2R 6EA
Website recorded by the regulator: www.icaew.com/foundation (displayed as text)
02 Activities
What the charity does
The Foundation and linked charities(except CACIP which acts as the charities' investment vehicle)provide donations for public benefit in areas of particular interest to the ICAEW,i.e.the advancement of education particularly in accounting and related subjects, provision of a library and information service, funds prizes awarded through ICAEW's exams and funds academic research projects and events.
03 Official extract
Charity Annual Return History
- Fin Period Start Date
- 1 January 2025
- Fin Period End Date
- 31 December 2025
- Ar Cycle Reference
- AR25
- Reporting Due Date
- 31 October 2026
- Date Annual Return Received
- 28 May 2026
- Date Accounts Received
- 28 May 2026
- Total Gross Income
- £1,210,526
- Total Gross Expenditure
- £1,380,041
- Fin Period Start Date
- 1 January 2024
- Fin Period End Date
- 31 December 2024
- Ar Cycle Reference
- AR24
- Reporting Due Date
- 31 October 2025
- Date Annual Return Received
- 5 September 2025
- Date Accounts Received
- 5 September 2025
- Total Gross Income
- £1,118,447
- Total Gross Expenditure
- £1,194,570
- Fin Period Start Date
- 1 January 2023
- Fin Period End Date
- 31 December 2023
- Ar Cycle Reference
- AR23
- Reporting Due Date
- 31 October 2024
- Date Annual Return Received
- 30 October 2024
- Date Accounts Received
- 30 October 2024
- Total Gross Income
- £1,101,586
- Total Gross Expenditure
- £1,107,564
- Fin Period Start Date
- 1 January 2022
- Fin Period End Date
- 31 December 2022
- Ar Cycle Reference
- AR22
- Reporting Due Date
- 31 October 2023
- Date Annual Return Received
- 30 October 2023
- Date Accounts Received
- 30 October 2023
- Total Gross Income
- £1,062,697
- Total Gross Expenditure
- £1,124,479
- Fin Period Start Date
- 1 January 2021
- Fin Period End Date
- 31 December 2021
- Ar Cycle Reference
- AR21
- Reporting Due Date
- 31 October 2022
- Date Annual Return Received
- 6 October 2022
- Date Accounts Received
- 6 October 2022
- Total Gross Income
- £1,022,507
- Total Gross Expenditure
- £1,108,699
04 Official extract
Charity Annual Return Parta
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 January 2025
- Fin Period End Date
- 31 December 2025
- Ar Due Date
- 31 October 2026
- Ar Received Date
- 28 May 2026
- Total Gross Income
- £1,210,526
- Total Gross Expenditure
- £1,380,041
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- No
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- No
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 January 2024
- Fin Period End Date
- 31 December 2024
- Ar Due Date
- 31 October 2025
- Ar Received Date
- 5 September 2025
- Total Gross Income
- £1,118,447
- Total Gross Expenditure
- £1,194,570
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- No
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- No
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 January 2023
- Fin Period End Date
- 31 December 2023
- Ar Due Date
- 31 October 2024
- Ar Received Date
- 30 October 2024
- Total Gross Income
- £1,101,586
- Total Gross Expenditure
- £1,107,564
- Grant Making Is Main Activity
- No
- Count Govt Contracts
- 0
- Count Govt Grants
- £0
- Charity Has Trading Subsidiary
- No
- Does Trustee Receive Any Benefit
- No
- Trustee Payments Acting As Trustee
- No
- Trustee Receives Payments Services
- No
- Trustee Receives Other Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- No
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 January 2022
- Fin Period End Date
- 31 December 2022
- Ar Due Date
- 31 October 2023
- Ar Received Date
- 30 October 2023
- Total Gross Income
- £1,062,697
- Total Gross Expenditure
- £1,124,479
- Charity Raises Funds From Public
- Yes
- Charity Professional Fundraiser
- No
- Charity Commercial Participator
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- No
- Charity Has Trading Subsidiary
- No
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- No
- Count Volunteers
- 0
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 January 2021
- Fin Period End Date
- 31 December 2021
- Ar Due Date
- 31 October 2022
- Ar Received Date
- 6 October 2022
- Total Gross Income
- £1,022,507
- Total Gross Expenditure
- £1,108,699
- Charity Raises Funds From Public
- Yes
- Charity Professional Fundraiser
- No
- Charity Commercial Participator
- No
- Grant Making Is Main Activity
- No
- Charity Receives Govt Funding Contracts
- No
- Charity Receives Govt Funding Grants
- No
- Charity Has Trading Subsidiary
- No
- Does Trustee Receive Any Benefit
- No
- Trustee Resigned Employment
- No
- Employees Salary Over 60k
- No
- Count Volunteers
- 0
05 Official extract
Charity Annual Return Partb
- Latest Fin Period Submitted Ind
- Yes
- Fin Period Order Number
- 1
- Ar Cycle Reference
- AR25
- Fin Period Start Date
- 1 January 2025
- Fin Period End Date
- 31 December 2025
- Ar Due Date
- 31 October 2026
- Ar Received Date
- 28 May 2026
- Income Donations And Legacies
- 825624
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 0
- Income Investments
- 384902
- Income Other
- 0
- Income Total Income And Endowments
- 1210526
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £87,470
- Expenditure Charitable Expenditure
- £1,292,571
- Expenditure Other
- 0
- Expenditure Total
- 1380041
- Expenditure Investment Management
- 87470
- Expenditure Grants Institution
- 445369
- Expenditure Governance
- 11900
- Expenditure Support Costs
- 237882
- Expenditure Depreciation
- 0
- Gain Loss Investment
- 2114111
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £20,314,329
- Assets Total Fixed
- 20783876
- Assets Own Use
- 0
- Assets Long Term Investment
- 20783876
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £337,564
- Assets Total Liabilities
- £807,111
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £20,314,329
- Creditors One Year Total Current
- 651929
- Creditors Falling Due After One Year
- 155182
- Assets Cash
- £291,975
- Funds Endowment
- 17416959
- Funds Unrestricted
- 348987
- Funds Restricted
- 2548383
- Funds Total
- 20314329
- Count Employees
- 5
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 2
- Ar Cycle Reference
- AR24
- Fin Period Start Date
- 1 January 2024
- Fin Period End Date
- 31 December 2024
- Ar Due Date
- 31 October 2025
- Ar Received Date
- 5 September 2025
- Income Donations And Legacies
- 754367
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 0
- Income Investments
- 364080
- Income Other
- 0
- Income Total Income And Endowments
- 1118447
- Income Legacies
- 15482
- Income Endowments
- 0
- Expenditure Raising Funds
- £81,638
- Expenditure Charitable Expenditure
- £1,112,932
- Expenditure Other
- 0
- Expenditure Total
- 1194570
- Expenditure Investment Management
- 81638
- Expenditure Grants Institution
- 274891
- Expenditure Governance
- 11900
- Expenditure Support Costs
- 239360
- Expenditure Depreciation
- 0
- Gain Loss Investment
- 1513901
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £18,369,733
- Assets Total Fixed
- 18576021
- Assets Own Use
- 0
- Assets Long Term Investment
- 18576021
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £329,566
- Assets Total Liabilities
- £535,854
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £18,369,733
- Creditors One Year Total Current
- 446654
- Creditors Falling Due After One Year
- 89200
- Assets Cash
- £165,681
- Funds Endowment
- 15538994
- Funds Unrestricted
- 355820
- Funds Restricted
- 2474919
- Funds Total
- 18369733
- Count Employees
- 5
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 3
- Ar Cycle Reference
- AR23
- Fin Period Start Date
- 1 January 2023
- Fin Period End Date
- 31 December 2023
- Ar Due Date
- 31 October 2024
- Ar Received Date
- 30 October 2024
- Income Donations And Legacies
- 750750
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 0
- Income Investments
- 350836
- Income Other
- 0
- Income Total Income And Endowments
- 1101586
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £71,249
- Expenditure Charitable Expenditure
- £1,036,315
- Expenditure Other
- 0
- Expenditure Total
- 1107564
- Expenditure Investment Management
- 71249
- Expenditure Grants Institution
- 265579
- Expenditure Governance
- 11351
- Expenditure Support Costs
- 220901
- Expenditure Depreciation
- 0
- Gain Loss Investment
- 1542004
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £16,931,955
- Assets Total Fixed
- 17067031
- Assets Own Use
- 0
- Assets Long Term Investment
- 17067031
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £343,299
- Assets Total Liabilities
- £478,375
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £16,931,955
- Creditors One Year Total Current
- 401575
- Creditors Falling Due After One Year
- 76800
- Assets Cash
- £155,309
- Funds Endowment
- 14248757
- Funds Unrestricted
- 244279
- Funds Restricted
- 2438919
- Funds Total
- 16931955
- Count Employees
- 4
- Consolidated Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 4
- Ar Cycle Reference
- AR22
- Fin Period Start Date
- 1 January 2022
- Fin Period End Date
- 31 December 2022
- Ar Due Date
- 31 October 2023
- Ar Received Date
- 30 October 2023
- Income Donations And Legacies
- 739784
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 0
- Income Investments
- 322913
- Income Other
- 0
- Income Total Income And Endowments
- 1062697
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £67,291
- Expenditure Charitable Expenditure
- £1,057,188
- Expenditure Other
- 0
- Expenditure Total
- 1124479
- Expenditure Investment Management
- 67291
- Expenditure Grants Institution
- 219541
- Expenditure Governance
- 11313
- Expenditure Support Costs
- 222162
- Expenditure Depreciation
- 0
- Gain Loss Investment
- -1340641
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £15,395,929
- Assets Total Fixed
- 15419815
- Assets Own Use
- 0
- Assets Long Term Investment
- 15419815
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £420,468
- Assets Total Liabilities
- £444,354
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £15,395,929
- Creditors One Year Total Current
- 381523
- Creditors Falling Due After One Year
- 62831
- Assets Cash
- £142,225
- Funds Endowment
- 12896549
- Funds Unrestricted
- 183280
- Funds Restricted
- 2316100
- Funds Total
- 15395929
- Count Employees
- 5
- Charity Only Accounts
- Yes
- Latest Fin Period Submitted Ind
- No
- Fin Period Order Number
- 5
- Ar Cycle Reference
- AR21
- Fin Period Start Date
- 1 January 2021
- Fin Period End Date
- 31 December 2021
- Ar Due Date
- 31 October 2022
- Ar Received Date
- 6 October 2022
- Income Donations And Legacies
- 753772
- Income Other Trading Activities
- 0
- Income Charitable Activities
- 0
- Income Investments
- 268735
- Income Other
- 0
- Income Total Income And Endowments
- 1022507
- Income Legacies
- 0
- Income Endowments
- 0
- Expenditure Raising Funds
- £65,556
- Expenditure Charitable Expenditure
- £1,043,143
- Expenditure Other
- 0
- Expenditure Total
- 1108699
- Expenditure Investment Management
- 65556
- Expenditure Grants Institution
- 219508
- Expenditure Governance
- 10374
- Expenditure Support Costs
- 222162
- Expenditure Depreciation
- 0
- Gain Loss Investment
- 1708240
- Gain Loss Pension Fund
- 0
- Gain Loss Revaluation Fixed Investment
- 0
- Gain Loss Other
- 0
- Reserves
- £16,797,552
- Assets Total Fixed
- 16831645
- Assets Own Use
- 0
- Assets Long Term Investment
- 16831645
- Defined Benefit Pension Scheme
- 0
- Assets Other Assets
- £370,391
- Assets Total Liabilities
- £404,484
- Assets Current Investment
- 0
- Assets Total Assets And Liabilities
- £16,797,552
- Creditors One Year Total Current
- 337734
- Creditors Falling Due After One Year
- 66750
- Assets Cash
- £90,278
- Funds Endowment
- 14139960
- Funds Unrestricted
- 152062
- Funds Restricted
- 2505530
- Funds Total
- 16797552
- Count Employees
- 5
- Charity Only Accounts
- Yes
06 Official extract
Charity Area Of Operation
- Geographic Area Type
- Country
- Geographic Area Description
- Cyprus
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Europe
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Cambodia
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Asia
- Welsh Ind
- No
- Geographic Area Type
- Region
- Geographic Area Description
- Throughout England And Wales
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Hong Kong
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Asia
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Malawi
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Africa
- Welsh Ind
- No
- Geographic Area Type
- Country
- Geographic Area Description
- Ghana
- Parent Geographic Area Type
- Continent
- Parent Geographic Area Description
- Africa
- Welsh Ind
- No
07 Official extract
Charity Classification
- Classification Code
- 101
- Classification Type
- What
- Classification Description
- General Charitable Purposes
- Classification Code
- 207
- Classification Type
- Who
- Classification Description
- The General Public/mankind
- Classification Code
- 301
- Classification Type
- How
- Classification Description
- Makes Grants To Individuals
- Classification Code
- 102
- Classification Type
- What
- Classification Description
- Education/training
- Classification Code
- 302
- Classification Type
- How
- Classification Description
- Makes Grants To Organisations
08 Official extract
Charity Event History
- Charity Name
- ICAEW FOUNDATION
- Charity Event Order
- 1
- Event Type
- Standard registration
- Date Of Event
- 1962-09-28T00:00:00
- Charity Name
- ICAEW FOUNDATION
- Charity Event Order
- 2
- Event Type
- Asset transfer in
- Date Of Event
- 2014-10-28T00:00:00
- Reason
- Funds transferred (s.74)
- Assoc Organisation Number
- 312994
- Assoc Registered Charity Number
- 312994
- Assoc Charity Name
- THE CHARTERED ACCOUNTANT STUDENTS SOCIETY OF LONDON
09 Official extract
Charity Governing Document
- Governing Document Description
- DEED OF SETTLEMENT DATED 21 DECEMBER 1955 AS AMENDED 18 MAY 2007
- Charitable Objects
- FOUNDING, SUPPORTING OR MAINTAINING ANY ONE OR MORE OBJECTS WHICH MAY FROM TIME TO TIME BE SELECTED BY THE INSTITUTE OF CHARTERED ACCOUNTANTS.
- Area Of Benefit
- NOT DEFINED
10 Official extract
Charity Other Names
- Charity Name Id
- 159961
- Charity Name Type
- Previous name
- Charity Name
- THE CHARTERED ACCOUNTANTS' GENERAL CHARITABLE TRUST FUND
11 Official extract
Charity Policy
- Policy Name
- Serious incident reporting policy and procedures
- Policy Name
- Engaging external speakers at charity events policy and procedures
- Policy Name
- Financial reserves policy and procedures
- Policy Name
- Internal charity financial controls policy and procedures
- Policy Name
- Complaints policy and procedures
- Policy Name
- Conflicting interests
- Policy Name
- Risk management
- Policy Name
- Volunteer management
- Policy Name
- Investing charity funds policy and procedures
- Policy Name
- Paying staff
- Policy Name
- Social media policy and procedures
- Policy Name
- Internal risk management policy and procedures
- Policy Name
- Trustee conflicts of interest policy and procedures
- Policy Name
- Bullying and harassment policy and procedures
- Policy Name
- Trustee expenses policy and procedures
- Policy Name
- Investment
- Policy Name
- Safeguarding policy and procedures