REPORT OF THE DIRECTORS AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022

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 2022

DIRECTORS:M E Maron
G C A Rischard
R M Olbricht
S Hoffmann
M J Konieczny
G C Allan
A F S Vicario

REGISTERED OFFICE:St John's Innovation Centre
Cowley RoadCambridge
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 2022
The directors present their report with the financial statements of the company for the year ended
31 December 2022.
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 2022 to the date ofthis report.
M E Maron
G C A Rischard
R M Olbricht
Other changes in directors holding office are as follows:
T Knerr - resigned 10 December 2022
R McCann - resigned 10 December 2022
J-M V Liotier - resigned 10 December 2022
E A S Villar - resigned 10 December 2022
S Hoffmann - appointed 10 December 2022M J Konieczny - appointed 10 December 2022
G C Allan - appointed 10 December 2022
A F S Vicario - appointed 10 December 2022
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
13 September 2023
Date: .............................................

Page 2

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)INCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2022
2022
£2021
£

TURNOVER

374,424

354,561

Cost of sales

164,003

24,191GROSS SURPLUS

210,421330,370

Administrative expenses

255,040

168,755(44,619)

161,615864

529(43,755)

162,144

2,030

2,526

(45,785)

159,618

4,973

190

(50,758)

159,428

Notes

OPERATING (DEFICIT)/SURPLUS

4Interest receivable and similar income

Interest payable and similar expenses(DEFICIT)/SURPLUS BEFORETAXATION
Tax on (deficit)/surplus(DEFICIT)/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 2022
2022
Notes
FIXED ASSETS
Tangible assets£5

CURRENT ASSETS
Debtors
Cash at bank

6

CREDITORS
Amounts falling due within one year

72021
£

£96,563£108,559

53,092567,272

22,914
637,590

620,364

660,504

25,16926,547NET CURRENT ASSETS

595,195

633,957

TOTAL ASSETS LESS CURRENT
LIABILITIES

691,758

742,516

RESERVES
Income and expenditure account691,758

742,516

691,758

742,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2022 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 as at
the end of each financial year and of its surplus or deficit for each financial year in accordance with therequirements 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 on
8 September 2023.............................................
and were signed on its behalf by:.................................................................
G C A Rischard - Director

The notes form part of these financial statements
Page 4

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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 the Company
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.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to thecompany's pension scheme are charged to profit or loss in the period to which they relate.

3.

EMPLOYEES AND DIRECTORSThe average number of employees during the year was 8 (2021 - 7).

4.

OPERATING (DEFICIT)/SURPLUS
The operating deficit (2021 - operating surplus) is stated after charging:
2022£
55,032

Depreciation - owned assets

Page 52021£
46,085continued...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 2022
5.

TANGIBLE FIXED ASSETS
Plant andmachinery
etc
£

6.

COST
At 1 January 2022
Additions
Disposals

334,408
43,036(20,630)

At 31 December 2022

356,814

DEPRECIATION
At 1 January 2022
Charge for year
Eliminated on disposal

225,849
55,032(20,630)

At 31 December 2022

260,251

NET BOOK VALUEAt 31 December 2022

96,563

At 31 December 2021

108,559DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors

7.

RELATED PARTY DISCLOSURESThe company is jointly controlled by the directors.

9.

2021
£
20,796
2,118

53,092

22,914

2022
£
9,568
9,564
6,037

2021
£
14,717
6,084
5,746

25,16926,547

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors

8.

2022
£
35,94917,143ULTIMATE 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 financial
statements for the year ended 31 December 2022 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 2022
2022£
TurnoverDonations
Conference registrations
Merchandising and commission
Conference sponsorship
Membership - corporate
Membership - individual2021£

133,759
30,55082
91,216
104,083
14,734£
254,52065
10,26374,39015,323

374,424
Cost of sales
Scholarship costs
Conference costs
Contractors

8,148
87,52768,328GROSS SURPLUS
Other income
Bank interest

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

Finance costs
Exchange rate varianceBank charges and interest

354,561
9,326
14,865

164,003

24,191

210,421330,370864

529

211,285

330,899

73,166
4,575
5,065
355
2,734
7,437
49,0992,353
71,724
9,276
2,365
758
884
5,697

483
1,332
6,603
40,636
2,096
54,067
8,098
2,892
2,205
430
235,488

118,842(24,203)

212,057(35,480)2,030

Carried forward

3,829
2,526
(33,450)

6,355

9,247

205,702

This page does not form part of the statutory financial statements
Page 8£

OPENSTREETMAP FOUNDATION(A COMPANY THE LIABILITY OF WHOSE
MEMBERS IS LIMITED BY GUARANTEE)DETAILED INCOME AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 31 DECEMBER 2022
2022
£2021

Brought forward£9,247

Depreciation
Computer equipment

55,032

46,084NET (DEFICIT)/SURPLUS(45,785)

159,618

This page does not form part of the statutory financial statements
Page 9££205,702