REPORT OF THE DIRECTORS AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
FOROPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSEMEMBERS IS LIMITED BY GUARANTEE)OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Company Information

1

Report of the Directors

2

Income Statement

3Statement of Financial Position

4

Notes to the Financial Statements

5

Report of the Accountants

7

Detailed Income and Expenditure Account8OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)COMPANY INFORMATIONFOR THE YEAR ENDED 31 DECEMBER 2021

DIRECTORS:M MaronT Knerr
R McCann
G C A Rischard
J-M V Liotier
E A S Villar
R M Olbricht

REGISTERED OFFICE:St John's Innovation Centre
Cowley Road
Cambridge
CB4 0WS

REGISTERED NUMBER:

05912761 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP
Chartered Accountants
7 Quy Court
Colliers Lane
Stow-cum-Quy
Cambridgeshire
CB25 9AUPage 1OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)REPORT OF THE DIRECTORSFOR THE YEAR ENDED 31 DECEMBER 2021
The directors present their report with the financial statements of the company for the year ended
31 December 2021.
PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of an initiative to create and provide
free geographic data, such as street maps, to anyone. The OpenStreetMap Foundation is an international
not-for-profit organisation supporting, but not controlling the OpenStreetMap Project. It is dedicated toencouraging growth, development and distribution of free geospatial data and to providing geospatial data foranyone to share.
DIRECTORSThe directors shown below have held office during the whole of the period from 1 January 2021 to the date ofthis report.
M MaronT Knerr
R McCann
G C A Rischard
J-M V Liotier
E A S Villar
Other changes in directors holding office are as follows:
A P Mustard - resigned 11 December 2021
R M Olbricht - appointed 11 December 2021
STATUS
The company is limited by guarantee. The liability of each member is limited to £5.
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006
relating to small companies.
ON BEHALF OF THE BOARD:G C A Rischard - Director
25 August 2022

Page 2

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2021
2021
£

2020
£TURNOVER

354,561

226,273

Cost of sales

24,191

84,117GROSS SURPLUS

330,370

142,156

Administrative expenses

168,755

83,062

161,615

59,094529

581

162,144

59,675

2,526

3,581

159,618

56,094

190

7,617

159,428

48,477

Notes

OPERATING SURPLUS

4Interest receivable and similar income

Interest payable and similar expenses
SURPLUS BEFORE TAXATIONTax on surplus
SURPLUS FOR THE FINANCIAL YEAR

The notes form part of these financial statements
Page 3

OPENSTREETMAP FOUNDATION (REGISTERED NUMBER: 05912761)(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2021
2021
Notes
FIXED ASSETS
Tangible assets£5

CURRENT ASSETSDebtors
Cash at bank

6CREDITORS
Amounts falling due within one year

72020
£

£

108,559£45,304

22,914
637,590

25,520551,184

660,504

576,704

26,54738,920NET CURRENT ASSETS

633,957

537,784

TOTAL ASSETS LESS CURRENT
LIABILITIES

742,516

583,088

RESERVES
Income and expenditure account742,516

583,088742,516

583,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2021 in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for:(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of theCompanies Act 2006 and(b) preparing financial statements which give a true and fair view of the state of affairs of the company asat the end of each financial year and of its surplus or deficit for each financial year in accordance withthe requirements of Sections 394 and 395 and which otherwise comply with the requirements of theCompanies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statements were approved by the Board of Directors and authorised for issue
25 August 2022 and were signed on its behalf by:

G C A Rischard - Director

The notes form part of these financial statements
Page 4onOPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
1.

STATUTORY INFORMATIONOpenStreetMap Foundation is a private company, limited by guarantee, registered in England andWales. The company's registered number and registered office address can be found on theCompany Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

2.

ACCOUNTING POLICIESBasis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" including theprovisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements havebeen prepared under the historical cost convention.
TurnoverTurnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimateduseful life.
Plant and machinery etc- 25% on cost
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement,
except to the extent that it relates to items recognised in other comprehensive income or directly inequity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have beenenacted or substantively enacted by the statement of financial position date.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at
the statement of financial position date. Transactions in foreign currencies are translated into sterlingat the rate of exchange ruling at the date of transaction. Exchange differences are taken into accountin arriving at the operating result.

3.

EMPLOYEES AND DIRECTORSThe average number of employees during the year was 7 (2020 - 7).

4.

OPERATING SURPLUS
The operating surplus is stated after charging:
2021£
46,085

Depreciation - owned assets

Page 52020£28,776

continued...

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2021
5.

TANGIBLE FIXED ASSETS
Plant andmachineryetc£

6.

COST
At 1 January 2021
Additions
Disposals

279,883
109,340(54,815)

At 31 December 2021

334,408

DEPRECIATION
At 1 January 2021
Charge for year
Eliminated on disposal

234,579
46,085(54,815)

At 31 December 2021

225,849

NET BOOK VALUEAt 31 December 2021

108,559

At 31 December 2020

45,304

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors

7.

RELATED PARTY DISCLOSURESThe company is jointly controlled by the directors.

9.

2020
£
23,7891,731

22,91425,5202021£
14,717
6,084
5,746

2020
£
20,783
7,617
10,52026,54738,920CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors

8.

2021
£
20,796
2,118

ULTIMATE CONTROLLING PARTY
There is no ultimate controlling party.

Page 6

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
OPENSTREETMAP FOUNDATIONAs described on the Statement of Financial Position you are responsible for the preparation of the financialstatements for the year ended 31 December 2021 set out on pages three to six and you consider that thecompany is exempt from an audit.
In accordance with your instructions, we have compiled these unaudited financial statements in order toassist you to fulfil your statutory responsibilities, from the accounting records and information andexplanations supplied to us.

Chater Allan LLP
Chartered Accountants
7 Quy Court
Colliers Lane
Stow-cum-Quy
Cambridgeshire
CB25 9AU
Date: .............................................

This page does not form part of the statutory financial statements
Page 7

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)DETAILED INCOME AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 31 DECEMBER 2021
2021
£TurnoverDonations
Miscellaneous income
Merchandising and commission
Conference sponsorship
Membership - corporate
Membership - individual2020£

254,52065
10,26374,39015,323£84,18767
3,749
40,524
81,527
16,219354,561
Cost of sales
Grants issued
Scholarship costs
Conference costs
Contractors

9,326
14,865GROSS SURPLUS
Other income
Bank interest

Expenditure
Printing, postage and stationery
Travelling
Insurance
Website and computer costs
Software subscriptions
Administrative fees
Accountancy
Professional fees
Legal fees
Bad debts

Finance costs
Exchange rate varianceBank charges and interest£

226,273
59,257113
4,073
20,67424,191

84,117

330,370

142,156

529

581

330,899

142,737

483
1,332
6,603
40,636
2,096
54,067
8,098
2,892
2,205
430

665
5,973
5,079
20,144
1,281
34,754
5,820
3,052
5,843
450
118,842

83,061

212,057

59,676

3,829
2,526

(28,775)
3,581
6,355

(25,194)

205,702

84,870Depreciation
Computer equipment

46,084

28,776NET SURPLUS

159,618

56,094This page does not form part of the statutory financial statements
Page 8