9. Expenditure
Grants
Direct staff
costs
Other direct
costs Support costs
2023
Total
2022
Total
£'000 £'000 £'000 £'000 £'000 £'000
Expenditure on charitable activities 67,272 58,461 42,340 16,874 184,947 178,708
Expenditure on raising income - 27,845 44,071 8,347 80,263 72,952
67,272 86,306 86,411 25,221 265,210 251,660
Other direct costs associated with raising income include direct event and campaign costs, marketing and advertising.
Note 11 provides further detail on expenditure on charitable activities in year.
Governance
Human
Resources
and Facilities
Information
Technology
Finance,
Legal, and
Executive
Policy and
Communications
2023
Total
2022
Total
Analysis of support costs £'000 £'000 £'000 £'000 £'000 £'000 £'000
Charitable activities 1,539 5,358 2,569 4,302 3,106 16,874 14,414
Raising income 761 2,651 1,271 2,128 1,536 8,347 7,396
2,300 8,009 3,840 6,430 4,642 25,221 21,810
Support costs, including staff costs, were apportioned to activities on the basis of staff numbers on a full time equivalent basis for each of the departments supporting the various
activities. Governance costs included within support costs are apportioned on the same basis.
2023 2022
Analysis of governance costs £'000 £'000
Employees and contract staff 1,859 1,088
External auditor fees
• Audit work 146 168
• Audit related assurance services 6 8
Board meeting expenses 19 10
AGM and annual report costs 29 23
Legal, strategy and other costs 241 204
2,300 1,501
External auditor fees above represent the fees receivable by the auditors and therefore exclude VAT. Total external audit fees paid by the group including non recoverable VAT are
£173,000 (2022: £200,000) and total non-audit fees paid by the group including non recoverable VAT are £7,000 (2022: £9,000)
10. Expenditure on raising income
2023 2022
£'000 £'000
Costs of raising legacies, donations and grants 70,786 65,375
Costs of trading activities 9,259 7,293
Investment management fees 218 284
80,263 72,952
104
Environmental, social
and governance review
Financial review
Strategic report
Overview
Financial statements
Thank you