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2021-12-31-accounts

Christian Blind Mission (United Kingdom) Limited

Report and Financial Statements

18 month period ended 31 December 2021

Secretary and Registered Office

Ian Barker, Christian Blind Mission (United Kingdom) Limited, 1 Munro House, 20 Mercers Row, Cambridge, CB5 8HY

Table of Contents

Chief Executive

Kirsty Smith

Leadership Team

Director of Fundraising and Communications – Harriet Millward Director of International Programmes – Matthew Hanning Director of Finance and Operations

Company Number

03148424

Charity Numbers

1058162 (England and Wales) SC041101 (Scotland)

Bankers

From our Chair ................................... 3 From our Chief Executive ................... 3 Trustees’ Report ................................. 4 Our Approach..................................... 6 Fundraising and Communications Review .............................................. 10 Financial Review............................... 14 Trustees’ Responsibilities ................. 18 Independent Auditor’s Report .......... 19 Statement of Financial Activities ....... 23 Balance Sheet ................................... 24 Cash Flow Statement ........................ 25 Notes forming part of the Financial Statements ........................................ 26

Lloyds Bank plc, Black Horse House, Castle Park, Cambridge, CB3 0AR

Auditors

Sayer Vincent, Invicta House, 108-114 Golden Lane, London, EC1 Y0TL

Christian Blind Mission (United

Kingdom) Limited www.cbmuk.org.uk 01223 484700 info@cbmuk.org.uk

Cover photo: Thanks to the generosity of CBM’s supporters, Sudip had sight-saving cataract surgery and is now thriving at school, with his new glasses. Sudip featured in our 2021 Christmas Miracles appeal.

Note on reporting period

This Report and Financial Statements covers the 18 month period from 1 July 2020 to 31 December 2021. CBM UK’s financial year has changed to align with other members of the CBM Global Federation. Within the Trustees report, where figures are compared to the previous year, we provide both the equivalent figure for the previous 12 month reporting period, and an annualised comparison to represent a twelve months equivalent.

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From our Chair, Robert McCorquodale

In these uncertain times, we have been inspired and heartened by the continuing commitment of our supporters in creating opportunity for people with disabilities in the world’s poorest places. In just one of many examples of exceptionally generous gifts in this period, CBM UK received our largest ever gift in a supporter’s will. This bequest will fund several new projects and have a positive impact on lives for years to come. Yet every contribution, large or small, whether financial or through prayer, advice or raising awareness, has made a difference. Thank you.

Thanks to the incredible generosity of so many individuals and organisations, and the hard work of staff and volunteers, our income has exceeded our forecasts for the period – a remarkable achievement in light of the COVID-19 pandemic and a climate of economic uncertainty. As a result, we have been able to develop ambitious plans for 2022 and beyond, including new life-changing initiatives to reduce childhood blindness in Nigeria and help people with disabilities to cope with the effects of the climate crisis, to name just two of many. We are also trialling innovative approaches to maximise our impact. We look forward to reporting back to you about these activities.

From our Chief Executive, Kirsty Smith

The world has made considerable progress in tackling extreme poverty in recent decades and we’re proud of CBM UK’s achievements in working alongside people with disabilities to ensure they are not left behind. Yet we can see from the disproportionate impact of the climate crisis and COVID-19 pandemic on the world’s poorest people that we are still far from the just and equitable world we want to see.

This backdrop has shaped CBM UK’s new strategy, Breaking Barriers: Shifting Power through Authentic Partnership (see p.17 – Plans for future periods) . Working with local partners has always been a key part of CBM’s approach, but we aim to

deepen and strengthen this approach – because change is most effective when it is owned and led by those most impacted. We’re deeply committed to working alongside people with disabilities and their representative organisations, as well as other partners in the Global South. Our commitment to build authentic partnership and give more power over decision making and resourcing to our local partners will underpin what we do across all areas of work, strengthening our efforts to prevent blindness and avoidable impairment, making humanitarian responses inclusive and helping people with disabilities fulfil their potential and enjoy their human rights.

Injustice is deeply rooted in our world and tackling it will not be easy, but I hope you will continue to partner with us as together we can make a difference. The late Archbishop Desmond Tutu challenged us to play our part: “Do your little bit of good where you are; it’s those little bits of good put together that overwhelm the world”. Thank you so much for your role in all those “little bits of good” that together are so impactful.

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Trustees’ Report

Structure, Governance and Management

Governing Document

Christian Blind Mission (United Kingdom) Limited is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association dated 19 January 1996. The Charity is also registered with the Office of the Scottish Charity Regulator (OSCR) with registered charity number SC041101. The purpose of the charity, as set out in the governing document, is to provide treatment, support, education and training for people with disabilities and those at-risk in low and middle income countries.

The directors of the Charity are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees.

Public Benefit

The Trustees have given due regard to the public benefit guidance published by the Charity Commission and are confident that CBM UK’s work assisting people with disabilities in the poorest parts of the world satisfies the public benefit requirements as laid out in the Charities Act 2011.

Trustees

Chinwe Osuchukwu (Until October 2021) Edwin Godfrey (Until July 2021)

CBM bid farewell to two Trustees in the period. Chinwe Osuchukwu and Edwin Godfrey have brought a wealth of knowledge and experience to the organisation and we offer our heartfelt thanks for their immense contribution.

We were delighted to welcome four new members of the Board - Thomas Robson, Graham Gordon, Simon Waithaka and Malcolm Samuel. Details about all our Trustees can be found on our website at: www.cbmuk.org.uk/who-we-are/ourpeople/trustees.

Organisation

The Board of Trustees administers the Charity. The Trustees normally hold four meetings each year with three subcommittees with responsibility for Finance and Audit, Governance, and Programmes between meetings. The Board has delegated approval for day-to-day operational decisions to the Chief Executive and Leadership Team under a scheme of delegated authority. All decisions outside this scheme are approved by the Board.

Appointment of Trustees

As set out in the Articles of Association, the Trustees are recruited and appointed by the Board. The Trustees are appointed to serve for a period of three years and are eligible for re-appointment for one further term.

The following Trustees served during the period:

Robert McCorquodale (Chair) Pam Gosal Mary Bishop James Raynor Kit Lawry Robert Dillarstone Gill Kelly Elizabeth Dun Jayne Rowe Thomas Robson (Appointed February 2021) Graham Gordon (Appointed July 2021) Simon Waithaka (Appointed July 2021) Malcolm Samuel (Appointed October 2021)

Trustees' induction and training

On appointment, Trustees participate in an induction programme tailored to their experience and skills. Trustees are encouraged to undertake training to brief them on the legal obligations under charity and company law, and to attend appropriate external training events and projects where these will facilitate the undertaking of the role.

Our structure

CBM UK became a member of a new Federation, CBM Global Disability Inclusion

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Vereniging in the Netherlands, commonly known as “CBM Global", in January 2020. CBM Global links six member organisations and 11 Country Teams around the world, and integrates global programme and policy efforts to maximise impact for people with disabilities.

CBM UK works through the Federation’s network of country offices, which provide vital links with our local partners, host governments and institutions, and create networks between the different partner organisations, Governments, Disabled People’s Organisations and other NonGovernmental Organisations. In addition, CBM Global employs technical experts to build capacity and ensure quality. With this global team of technical advisors on inclusive eye health, community-based inclusive development, community mental health, global advocacy and humanitarian action, working alongside partners around the world, communities receive long-lasting, lifechanging support.

December 2021 marks the end of a two year transition period from our former Federation (CBM International) to CBM Global. In 2019, the CBM International Federation made changes to allow different parts of the Federation to focus on their priorities and areas of expertise.

We are pleased to note that the transition was successful and that the new Global Federation is fully established moving into 2022.

CBM UK is also represented in Scotland and Northern Ireland.

Staff

The achievements of CBM UK rely on the commitment and hard work of its valued staff. CBM UK employs 44 full and part-time staff in the UK, with expertise in international development and disability inclusion, programme management, fundraising, advocacy, communications, administration, finance and governance. CBM UK is committed to equality in recruitment, training, promotion and career development.

Remuneration

All Trustees give of their time freely and no Trustee received remuneration in the period. Details of Trustees’ expenses and related party transactions are disclosed in note 5 to the accounts. The pay of staff is reviewed regularly and normally adjusted for increases in inflation. Salaries are also benchmarked against similar sized organisations in the local area.

Image: The Nepal Disabled Women Association (NDWA) are one of CBM’s incredible partners working to deliver vital support to people with disabilities and their families in the poorest communities in Nepal.

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Our Approach

Too many people face poverty, stigma and isolation, denied the chance to go to school or earn a living, just because they have a disability. And every day, people in the world’s poorest places lose the ability to see, hear or walk because of conditions that could easily be treated or prevented. Driven by Christian values, CBM UK is fighting to end the cycle of poverty and disability.

Our vision is an inclusive world, where all people with disabilities can enjoy their human rights and reach their full potential. We’re deeply committed to working alongside people with disabilities and their representative organisations, and other partners rooted in the communities that we serve. We believe that this is the best way to achieve long-term, sustainable and positive change.

Our focus areas

We work in the world’s poorest places to transform lives and build a more inclusive world through life-changing programmes, advocacy and advisory work to share our inclusion expertise with others.

Saving sight: We improve access to eye health services and systems by treating and preventing blinding diseases, training health care workers and carrying out sight-restoring surgeries.

Improving health: We prevent and treat conditions that can lead to disability and make health care accessible for people with disabilities. As mental health conditions are a leading cause of disability and ill-health worldwide, strengthening mental health systems and improving access to support is a key part of this work.

Education for all: We help build inclusive education systems by training teachers, equipping schools and supporting parents and communities so girls and boys with disabilities can go to school and reach their potential.

Building livelihoods: We help tackle stigma and discrimination that prevents many people with disabilities from accessing employment, and provide training and support to help them get a job or start their own business.

Emergency response: We provide life-saving aid to people with disabilities when disasters strike and support and equip other humanitarian organisations to be disability-inclusive.

Policy and inclusion: We work with people with disabilities and their representative organisations, supporting them to campaign for their rights and hold governments to account. Through our advocacy and advisory work in the UK and worldwide, we influence and support governments, NGOs and other organisations to be more inclusive.

Key highlights

COVID-19 continued to have a major and disproportionate impact on people with disabilities this year, so responding to the pandemic remained a significant focus of our work. Other key areas of focus during the period included the climate crisis, health system strengthening, innovation and shifting power through deepening partnerships with organisations of persons with disabilities. This section includes some examples of how we have implemented these priorities.

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Supporting people with disabilities during COVID-19

Image: Members of Entire Power in Social Action Nepal, after receiving food packages from Nepal Disabled Women Association (NDWA).

People with disabilities were already likely to be among the poorest in their communities, and the global pandemic has left them falling even further behind. Weeks of strict lockdown measures left families unable to work, with no source of income or way to buy food. Where governments provided support, this was often not accessible to people with disabilities.

One key approach for CBM UK has been to work with Organisations of Persons with Disabilities (OPDs), many of them already our long-term partners, to reach out with vital support to some of the most vulnerable families. Partnering with local disability organisations who know their communities well means that we give the most appropriate support, targeted directly at the families in greatest need.

COP26 – Disability and the Climate Crisis

People with disabilities, especially those living in poverty, are among those hardest hit by climate change, which is already leading to an increase in the frequency and severity of humanitarian crises like floods, hurricanes and droughts. People with disabilities are more likely to live in areas prone to disasters because they are more likely to be poor.

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In November 2021, CBM UK participated in COP26, the UN climate conference held in Glasgow, to amplify the voices of our partners across the globe and highlight the need to meaningfully include people with disabilities in responses to the climate crisis. Our side event, An inclusive planet: Inclusion, mental health and climate change brought together a range of key stakeholders, including CBM partners from communities affected by climate change, to raise awareness of the challenges. Media interviews with CBM experts and partners on Channel 4 and BBC News helped to promote awareness of the importance of inclusive action.

While much remains to be done to tackle the climate crisis and make climate action inclusive, it is heartening to see a growing realisation of the need for people with disabilities to be included and engaged in climate response.

Image: 62-year-old Ezekiel prepares a rainwater channel near his home in a food-insecure area of Chiredzi, Zimbabwe. He has received support from CBM-partner Jairos Jiri Association, including a new wheelchair, two goats, chickens and access to community gardens. ©CBM/Hayduk

Improving water and sanitation to prevent disease

Access to clean water, hygiene and sanitation (WASH) is vital to enable people to protect themselves from disease – including the blinding eye infection trachoma and COVID-19. Together with our long-term partner HANDS, a Nigerian NGO, we worked with ten communities in Kano State, Nigeria, to build accessible water points. Many people living in rural communities had previously been forced to use unsafe water sources such as rivers, streams or ponds, with women and girls often walking long distances to collect water.

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The boreholes were designed to be accessible by everyone, including people with disabilities. Local committees in each community have been trained and equipped to manage and maintain the water points, so they can supply clean water for many years.

Study shows laser treatment could significantly improve treatment for glaucoma in Africa

Results of a trial published in Lancet Global Health in October 2021 could pave the way for significant improvements in treatment for glaucoma in Sub-Saharan Africa.

Dr Heiko Philippin, lead author of the study, explains: “Glaucoma requires life-long treatment and follow up to save a person’s sight, but this is very challenging in many settings. Currently, most people are treated with eye drops but many struggle with taking them regularly or accessing new bottles, for example due to cost or distance to the nearest clinic. These study results are exciting because they show that we can treat glaucoma more successfully with a one-off or occasionally repeated outpatient laser treatment.”

The study was the first randomized controlled trial into the use of the laser treatment Selective Laser Trabeculoplasty for patients with advanced glaucoma in Sub-Saharan Africa. The research was funded by Seeing is Believing (a collaboration between Standard Chartered and the International Agency for the Prevention of Blindness, which concluded in 2020) and other CBM supporters. It was conducted through a research partnership between Kilimanjaro Christian Medical Centre in Tanzania and the International Centre for Eye Health. The results showed laser treatment could be significantly more effective than eye drops and can be affordable in lowincome settings. The eye condition glaucoma is the second leading cause of blindness in adults worldwide.

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Fundraising and Communications Review

In spite of the continued challenges of the pandemic and the ensuing economic situation, our supporters once again showed incredible generosity and commitment to tackling injustice and transforming lives in the poorest communities of the world.

Gifts in wills

Gifts in wills continued to fund a significant proportion of our work: over the 18 month period our income from legacies was £3.4m (12 months to 2020: £1.0m). On an annualised basis, this constitutes an increase of 137%, primarily due to a generous legacy from a long-term supporter, who sadly died in 2020. This extraordinarily generous gift of over £2 million will enable us to develop or expand a number of life-changing projects, with a particular focus on areas of work that the supporter chose to support during his life, including providing surgery and support for women with obstetric fistula in Nigeria and life-changing treatment for children with orthopaedic conditions in Uganda. This act of outstanding generosity together with those of other generous supporters who have left a legacy gift to CBM will have an incredible impact on the lives of people with disabilities in the world’s poorest places for years to come.

Emergency response: Madagascar food crisis

In July 2021, we launched an emergency appeal to provide urgent support for vulnerable people affected by devastating back-to-back droughts in Madagascar.

Despite UN warnings that more than a million people were struggling to get enough to eat, and at least 14,000 were facing immediately life-threatening, famine-like conditions, this “invisible crisis” was receiving little media attention in the UK. Families were relying on eating wild leaves, red cactus fruits and insects to survive.

Thanks to the generous response of supporters of CBM UK and other CBM Global members, 1,100 families in the Anosy and Androy regions of Southern Madagascar received urgent help. Our local partners identified the most highly food insecure families, including households with people with disabilities. They received monthly cash support to buy food, soap, medication and other essentials and livelihood support to improve long-term food security.

We also worked with local organisations of people with disabilities to ensure that other agencies responding to the crisis made their emergency relief accessible to people with disabilities. As the crisis started to receive public attention and the ongoing significant need became clear, supporters made further donations, which will enable us to prolong support in the country.

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“Because of the drought, we go to the town of Amboasary from time to time to get food. We leave early in the morning and arrive at nightfall because I can't walk fast. We had a nice house in the past but we had to sell it to buy food. We thank CBM because we suffered a lot before, we received money that allowed us to buy pots and also some food to eat,” Mosa. (Pictured above).

UK Aid Match Appeal Lights up Lives in Zimbabwe

Our 2021 Light up Lives appeal raised an incredible £2.3 million to prevent blindness and restore sight in the world’s poorest places. The total included donations from generous individuals, churches, foundations and companies, Gift Aid and £1.06m of match funding, to be received over the life of the programme from the UK government, which committed to match every pound given by the public between 18 February and 20 May 2021 through its UK Aid Match scheme, this doubling the total amount and the impact.

Highlights of the appeal included opportunities for supporters to learn more about the lifechanging impact of eye health services, including:

The UK government match funding will enable us to launch a 3-year project to strengthen eye health services in Midlands province, Zimbabwe, which has one of the highest rates of blindness in the world. Improving access to sight-restoring cataract surgery and other treatments will prevent people becoming needlessly blind.

“I’d like to raise poultry and tend to my garden. I can see the orange tree I planted is missing and I want to revive my orchard.”

After sight-restoring cataract surgery at CBM’s partner hospital in Zimbabwe, Paul, who had lost his sight several years ago, can see again to get around safely and work on his farm. © CBM/CharmaineChitate

Impact of UK government funding cuts

Following the UK Government’s decision in July 2021 to reduce its commitment from spending 0.7% of gross national income (GNI) on international aid to 0.5%, funding was drastically cut for several established CBM UK projects.

Some projects funded by UK Aid were fully protected, including those to prevent blindness in Rwanda, Malawi and Zimbabwe funded by our UK Aid Match “See the Way” and “Light up Lives” appeals. However, we were forced to close a project to improve healthcare access for some of the most marginalised people in Bangladesh a year early, 2 years into a 3 year cycle, although the project was widely recognised to be having a significant positive impact. This was particularly disappointing as it included COVID-19 testing and vaccination for people with disabilities. In Tanzania, a project advocating for Inclusive Employment and Vocational Education had to be closed as 80% of the budget was withdrawn.

Our projects for improving employment opportunities for women and men with disabilities in Kenya and delivering education for girls with disabilities in Zimbabwe saw major cuts but, thanks to the generosity of CBM supporters in other countries, some of the funding shortfall from the Government’s UK Aid cuts was met to keep our partners’ life-transforming work going.

Fundraising Statement

Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. Such amounts receivable are presented in our accounts as “voluntary income” and include legacies and grants. The day-to-day management of all income generation is delegated to the Leadership Team, who are accountable to the Trustees.

The vast majority of our fundraising is managed internally, without involvement of commercial participators, professional fundraisers, or third parties. When we use professional fundraisers or commercial participators to help us deliver our fundraising, for example using an agency to boost our in-house capacity to receive and make telephone calls or deliver online advertising,

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we follow a robust procurement process to ensure agencies we employ are held to the highest possible standards in regards to data protection and fundraising compliance, and deliver a return on investment that we then invest in our life-changing work.

CBM UK is registered with the Fundraising Regulator and complies fully with their code of practice. In 2020-21, we received no complaints or feedback that needed to be escalated to the Fundraising Regulator. 8 complaints were received which required a follow up letter or telephone conversation to resolve. Although this is a very small proportion of our fundraising communications, we value and learn from all feedback, acting upon it where appropriate to improve the way we communicate.

We are committed to ensuring that all our fundraising is carried out in a way that is ethically responsible. Our Vulnerable Supporters policy, published on our website, sets out how we identify supporters who may be vulnerable, how we adapt our communication to meet their needs, and how we deal with requests from a third party acting on a supporter’s behalf. The policy is reviewed every year and all staff who interact with supporters receive training on how to implement it. We value all of our supporters and work to communicate with every individual in a way that is appropriate to their needs.

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Financial Review

The COVID pandemic had a significant financial impact on our financial results throughout this period. Strong income performance and a reduction in expenditure has led to a significant surplus in the financial statements. This was made up of a £2.8m surplus in unrestricted funds and a deficit of £0.7m in restricted funds. These results have enabled us to agree a financial plan in 2021 that commits further funding to key programmes over the next three years where the need is greatest.

Income

Total income for the 18 month period to 31 December 2021 was £13.48m (12 months to 30 June 2020: £8.98m). On an annualised basis this is consistent with the previous year.

Of our total income there has been a change in income split with donations and legacies making up 64% of total income in the period (2020: 48%). This change was driven by a significant increase in our legacy income which totalled £3.4m (12 months to 30 June: £1.0m) offset by an annualised reduction in grant income following a number of significant programmes ending.

Donations excluding legacies were £5.19m (12 months to 30 June 2020: £3.44m) representing annualised donations in line with the previous year. This being achieved against the background of the pandemic illustrates the huge generosity of our supporters who continued to maintain their overall giving during this time.

Statutory income for the period totalled £3.4m (12 months to 30 June 2020: £3.03m). This relative decrease on a like for like basis is driven by reduced income received from the UK government, in part the result of the UK development aid cuts which impacted revenues for some of our programmes in 2021, as well as the conclusion of a number of grants aimed at trachoma elimination. We also note a significant reduction in corporate income following the end of the Seeing is Believing programme in 2020.

The amount of income received from Trusts and Charitable Foundations increased in the period to £1.06m (12 months to 30 June 2020 £0.52m). Details of this can be found in note 2b to these financial statements. This total includes significant gifts over £5,000 from Cartier Philanthropy, Fundació Privada Nous Cims, Greendale Foundation, The Henderson Charitable Trust, Headley Trust, Indigo Trust, Vitol Foundation, and The TBF & KL Thompson Trust.

Included within other income are commercial letting revenues associated with our former main office building in Oakington, which was leased to a third party from March 2020 following our relocation to new offices in Cambridge.

Expenditure

As with income, the impact of the Covid-19 pandemic could be seen in the patterns of our expenditure in 2020-21. The impact of this combined with a number of planned programmes being concluded has led to lower overall costs in the period.

The pandemic and national lockdowns affected the ability of our in-country partners to continue with their project work in line with plans, and some delays were noted as well as some programmes being concluded. In addition expenditure on international and national travel was significantly reduced due to travel bans, meaning that we made more use of technology and local suppliers to carry out grant management oversight and content gathering respectively. As a result of these factors total expenditure reduced on a like for like basis. Total expenditure for

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the period was £11.42m (12 months to 30 June 2020: £9.43m). On an annualised basis this represents a 21% reduction in total expenditure.

The cost of generating funds for the period was £2.12m (12 months to June 2020: £1.40m). This represents consistent expenditure on generating funds with fundraising activities continuing throughout the pandemic.

Total support costs for the period were £1.97m (12 months to 30 June 2020: £1.18m) representing an 11% increase. This increase was the result of the organisation moving its head office from an owned site in Oakington to a leased building in Cambridge during the period which has resulted in increased operating expenditure, which is in part offset against new revenues generated from leasing out the previous office.

Reserves policy

The Board reviews the charity's reserves policy annually, balancing the need to hold back sufficient general reserves to manage operational risks and uncertainties and the objective of maximising the funding available for those activities. The Trustees have considered the requirement to designate elements of its reserves in order to deliver future strategic plans or to mitigate known risks. The details of these designations are shown in note 12 to these financial statements. In addition, the Trustees agree a range of target-free reserves and aim to ensure free reserves levels fall within this range over the organisational financial planning cycle.

The Board has agreed that free reserves should not fall below a value equivalent to the future income and expenditure risks calculated and reviewed annually as part of the budget setting process. The target level of general reserves is currently £1.3m- £2.6m. Currently, free reserve levels are £3.9m which is greater than this planned range, principally driven by better than budgeted financial performance during the pandemic which is discussed throughout this report. The Board has agreed a deficit budget in 2022, alongside a three year financial plan in order to utilise these surplus reserves on further programmatic delivery. Furthermore, significant funds totalling £3.3m have been designated for new and existing programmes over the next three years including the designation of £2m of legacy income received in 2021 which has enabled an expansion of programme delivery.

Investment Policy

The organisation looks to invest surplus cash funds in investment assets where these funds are not required in the short term for its charitable activities. The organisation holds an investment objective to ensure the real value of the organisation’s assets are maintained, whilst ensuring an income stream to support the wider work of the charity. Investments are managed with the full discretion of the organisation’s investment managers, overseen by the Finance and Audit Committee. The Finance and Audit Committee agrees on specific ethical investment exclusions which won’t be invested in where the investment represents a strategic risk to the wider work of the organisation.

Risk Management

Management of risk is an integral part of our overall organisational planning and our programme delivery. We maintain a risk register in which risks are documented and evaluated to ensure effective control, and actions are identified to mitigate risks. The Finance and Audit Committee monitors our principle risks and reviews these twice a year. In addition, the Programmes Committee reviews specific risks in relation to programme delivery. The critical risks currently identified are:

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Risk Actions to mitigate

Changes in Government Diversification of income streams and policies and identification of new statutory funding departments affect opportunities. statutory income. Regular liaison with donors and contract managers. Long term fundraising Investment to engage new supporters and income is impacted due to diversify income streams including online giving. lack of diversity within our support base. The impact of COVID-19 Adaptation of plans, processes, technical affects our ability to deliver specification and functionality, including remote and manage programmes working systems. effectively. Continuous monitoring and update of evolving risks and impact.

Monitor travel guidance closely and utilise technology and other communication channels to complete work remotely where possible.

Wider economic environment Investment options being considered to mitigate post pandemic impacts CBM inflationary impact on cash held. UK’s income streams and reserves. A proportion of our reserves are specifically held to ensure short term changes in income will not Impact of conflict in Ukraine impact planned programme delivery. impacts income received. Potential failure in Implementation and regular review of robust safeguarding practices safeguarding policy and practice. causes harm to vulnerable individuals we are looking Robust due diligence processes for identifying to support. partners and staff. Regular training of partners and CBM staff. Membership of CBM Global New delivery models and partners have been impacts the breadth of CBM established for countries not part of the new UK’s overall delivery. Federation. Country offices established in ten countries.

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Going Concern

The Board of Trustees has assessed CBM UK’s current financial position and resources, future obligations and risks together with a review of the organisation’s three year operational plans. The Board and Leadership Team have also specifically considered the ongoing impact of the COVID-19 pandemic and the wider economic uncertainty and believe that the organisation has adequate resources and a sufficient reserves base to continue in operation for the foreseeable future. CBM UK therefore continues to adopt the going concern basis in preparing these financial statements.

Plans for Future Periods

In 2021, CBM UK launched an ambitious new 5 year organisational strategy: Breaking Barriers: Shifting Power through Authentic Partnership: CBM UK’s Strategy 2021-25.

The strategy identifies two key themes that will underpin all the work that we do in the coming five years, including our programmes, advocacy, and advisory work in each of our focus areas of expertise. We believe that these approaches are essential to achieving our vision of an inclusive world. They are:

We have identified four key change goals, which we will work towards and report back on over the next 5 years:

Trustees’ Responsibilities

The Trustees (who are also Directors of CBM UK for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company, including the income and expenditure for the year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the Trustees are aware at the time of approving our Trustees’ annual report:

The Trustees’ Report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The Trustees’ Report was approved by the Trustees on 20 May 2022 and signed on their behalf by:

Robert McCorquodale

Chair of Trustees

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Independent Auditor’s Report to the members and Trustees of Christian Blind Mission (United Kingdom) Limited

Opinion

We have audited the financial statements of Christian Blind Mission (United Kingdom) Limited (the ‘charitable company’) for the period ended 31 December 2021 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Christian Blind Mission (United Kingdom) Limited's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Independent Auditors' Report

Other Information

The other information comprises the information included in the Trustees’ annual report other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the statement of Trustees’ responsibilities set out in the Trustees’ annual report, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Independent Auditors' Report

and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Noelia Serrano (Senior Statutory Auditor)

26 May 2022

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Independent Auditors' Report

Statement of Financial Activities

(Incorporating an income and expenditure account)

18 month period ended 31 December 2021

Note
Income from:
Voluntary income:
Donations & legacies
2a
Grants
2b
Total voluntary income
Investment income
Other income
Total income
Expenditure on:
Cost of generating voluntary
income
Charitable activities
Total expenditure
3
Net income/(expenditure)
for the year
Transfer between funds
Gains on investments
Exchange rate losses
Net Movement in funds
Reconciliation of funds:
Total funds brought forward
at 1 July 2020
Fund carried forward at 31
December 2021		 Unrestricted
Restricted
Total
Total
Funds
Funds
18 months to
December
12 months
to June
2021
2020
£
£
£
£

8,561,166
23,528
8,584,694
4,431,440

46,838
4,554,087
4,600,925
4,477,015
8,608,004
4,577,615
13,185,619
8,908,455
41,569
-
41,569
14,097
252,351
-
252,351
57,487
8,901,924
4,577,615
13,479,539
8,980,039
(2,116,743)
-
(2,116,743) (1,397,596)
(3,140,465)
(6,159,208)
(9,299,673) (8,028,901)
(5,257,208)
(6,159,208)
(11,416,416) (9,426,497)
3,654,716
(1,581,593)
2,063,123
(446,458)
(894,452)
894,452
-
-
202,005
-
202,005
477,107
(119,895)
-
(119,895)
-
2,832,374
(687,141)
2,145,233
30,649
6,805,849
1,355,130
8,160,979
8,130,330
9,638,223
667,989
10,306,212
8,160,979

The notes on pages 26-51 form part of these financial statements. Detailed comparatives are shown in note 18.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Statement of Financial Activities

Balance Sheet

18 month Period Ended 31 December 2021

Note
Fixed assets
Tangible assets
6
Investment Property
7
Long term investments
8
Investment in BN Trading
Total fixed assets
Current assets
Debtors
9
Cash and cash equivalents
Total current assets
Creditors
Amounts falling due within
one year
10
Net current assets
Net assets
Funds
Restricted funds
11
Funds in surplus
Funds in deficit
Unrestricted funds
12
Designated funds
General Funds
Total Funds		 2021
2020
£
£
250,826
321,898
1,475,000
1,450,000
1,139,305
24,787
-
1
2,865,131
1,796,686
701,339
859,667
6,982,603
6,000,252
7,683,942
6,859,919
242,861
495,626
7,441,081
6,364,293
10,306,212
8,160,979
808,076
1,413,380
(140,087)
(58,250)
667,989
1,355,130
5,744,944
3,893,279
4,192,460
2,613,389
9,638,223
6,805,849
10,306,212
8,160,979

The financial statements were approved by the Board of Trustees on 20 May 2022 and signed on its behalf

Robert McCorquodale

Chair of Trustees

Robert Dillarstone Trustee

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Balance Sheet - Company Number: 03148424

Cash Flow Statement

18 month Period Ended 31 December 2021

Net cash provided by/(used in) operating activities
Cash flow from investing activities:
Investment income
Net purchase of investments
Purchase of tangible fixed assets
Cash used in investing activities
Change in cash in the reporting period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents end of the reporting
period
Reconciliation of net income to net cash flow
from operating activities
Net income for the reporting period
Adjustments for:
Depreciation charges
Investment income receivable
Gains on investments
Loss on disposal of fixed assets
Decrease/(Increase) in debtors
(Decrease)/ Increase in creditors
Net cash provided by/(used in) operating activities		 2021
2020
£
£
1,934,785
(148,923)
41,569
(937,514)
14,097
(1)
(56,489)
(326,836)
(952,434)
(312,740)
982,351
(461,663)
6,000,252
6,461,915
6,982,603
6,000,252
2,145,233
30,649
127,386
87,143
(41,569)
(14,097)
(202,005)
(477,107)
177
-
158,328
(62,724)
(252,765)
287,213
1,934,785
(148,923)
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Cash Flow Statement

Notes forming part of the Financial Statements

18 month Period Ended 31 December 2021

Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Statutory Information

CBM UK is a registered charity in England and Wales (number 1058162) and Scotland (number SC0041101) and is constituted as a company registered in England and Wales and limited by guarantee (company number 03148424). It is governed by its Memorandum and Articles of Association and at the period end there were 15 Members (2020 - 11) who were each liable to contribute £1 in the event of the company being wound up. The registered office address is Munro House, 20 Mercers Row, Cambridge, CB5 8HY

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, adjusted for the valuation of investments and investment property and in accordance with the Companies Act 2006, Charities Act 2011, Charities Accounts (Scotland) Regulations 2006, Charities and Trustee Investment (Scotland) Act 2005 and the Statement of Recommended Practice (FRS 102). The Charity has adapted the Companies Act formats to reflect the Charities SORP and the special nature of the Charity’s activities.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In the application of the charity’s accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

Going concern

The Trustees have assessed whether the use of the going concern basis is appropriate and have made this assessment for a period of at least one year from the date of approval of the financial statements. The Trustees have concluded that there are no material uncertainties about the charity’s ability to continue as a going concern and that the organisation’s budget and long term financial plans are robust, and that the reserves position is sufficient to mitigate any adverse financial risks within the next twelve months.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

18 month Period Ended 31 December 2021

Accounting Policies Continued

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, when it is probable that the income will be received and that the amount can be measured reliably.

Donations & Legacies

Monetary donations and gifts are included in full in the statement of financial activities when received, provided that there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met.

Gifts in wills are recognised at the earlier of receipt or when the charity has been notified of its entitlement, probate has been granted, and estate accounts have been provided enabling the charity to measure the value of its entitlement reliably. Where the criteria for income recognition have not been met for legacies which have been notified to the charity, the likely future income is disclosed in the notes to these accounts.

Grants receivable

Revenue grants are credited as income when they are receivable, provided conditions of receipt have been complied with, unless they relate to a specified future period, in which case they are deferred.

Investment income

Investment income, including associated income tax recoveries, is recognised when receivable. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Rental Income

Rental income is recognised from the point it is due, in line with lease agreements held with tenants.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

18 month Period Ended 31 December 2021

Accounting Polices Continued

Expenditure

Expenditure, which is charged on an accruals basis and has been classified under headings that aggregate all cost under that category. All expenditure is inclusive of irrecoverable VAT, where applicable and is allocated between:

  1. Expenditure incurred directly to the fulfilment of the charity's objectives and their associated support costs; and

  2. Expenditure incurred in the generation of funds for the charity.

Payments to partners

Payments to partners are made to third parties in furtherance of the charity’s objects. Single or multi-year payments are accounted for when either the recipient has a reasonable expectation that they will receive a payment and the Trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Indirect cost recovery as allowed by restricted grants is treated as restricted expenditure in line with the funding agreement.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Where expenditure cannot be directly allocated to activities, expenditure is allocated between charitable activities and cost of generating funds based on total direct expenditure.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Fund accounting

Unrestricted funds are donations and other income received or generated for expenditure on the general objectives of the Charity. Designated funds are unrestricted funds that the Trustees have allocated to particular projects for the time being.

Restricted funds are to be used for specific purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support costs where this is allowed by the donor. Where programmes are part funded by restricted and unrestricted revenues all programmes expenditure is classified as restricted, and a transfer made from unrestricted funds as needed to ensure the project is sufficiently funded.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

18 month Period Ended 31 December 2021

Accounting policies continued

Operating Leases

Rental charges are charged as incurred in as set out in the terms of the lease.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Assets are capitalised where the purchase price exceeds £500.

Depreciation is calculated to write down the cost of all tangible fixed assets for charity use by equal annual instalments over their estimated useful economic lives. The rates generally applicable are:

Leasehold improvements 20%
Equipment 25%-33%
Fixtures and fittings 25%
Motor vehicles 25%

Investment property

Investment property includes land and buildings owned by the charity and which is held for its investment potential. The property is stated in the balance sheet at its fair value at the balance sheet date. The valuation methodology is disclosed in the notes to these financial statements.

Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading Net gains/(losses) on investments in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

Cash held on deposit

Cash funds held on deposit are disclosed as cash and cash equivalents where cash is deemed where cash can be realised within three months and is not earmarked for investment purposes. Cash held within investment funds held for reinvestment is disclosed as a fixed asset.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

18 month Period Ended 31 December 2021

1. Accounting policies continued

Foreign currencies

Transactions in foreign currencies are translated at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities in foreign currencies are translated at the rates of exchange ruling at the balance sheet date. Exchange differences are dealt with in the Statement of Financial Activities.

Retirement benefits

Defined Contributions Pension Scheme

The pension costs charged in the period are the contributions payable to the scheme in respect of the accounting period.

Taxation

The charitable company is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part II Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purpose

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

2. Total Income

2a. Donations

Donations and legacies
Donations and gifts
Legacies
Gift Aid		 Unrestricted
Restricted
Total
Total
funds
funds 18 months to
December
2021
12 months to
June 2020
£
£
£
£
4,423,971
23,528
4,447,499
2,974,169
3,398,226
-
3,398,226
996,711
738,969
-
738,969
460,560
8,561,166
23,528
8,584,694
4,431,440

The charity has been notified of certain legacies before 31 December 2021, which have not been included in income due to uncertainty over the valuation of receipt. The estimated value of these legacies is £888,308 (2020 - £2,054,549).

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

2b. Grant Income

Statutory
Trusts and Foundations
Corporate donations
Other
Statutory
FCDO
Trachoma Elimination
Healthcare for the
Disadvantaged, Bangladesh
Aid Connect - i2i
Girls’ Education Challenge
Comprehensive eye health
services, Rwanda
Break the cycle, Nigeria
Maternal Mental Health,
Ghana
UK Aid Match, Malawi
Other FCDO
Scottish Government
PrevENT, Zambia
SaveAbility, Rwanda
Other funders
The Task Force for Global
Health
Department of Health		 Unrestricted
Funds
£
Restricted
Funds
£
18 months
to December
2021
£
12 months
to June
2020
£
-
3,400,266
3,400,266
3,027,254
46,838
1,011,921
1,058,759
515,528
-
141,900
141,900
918,057
-
-
-
16,176
46,838
4,554,087
4,600,925
4,477,015
Unrestricted
Funds
Restricted
Funds
18 months to
December
2021
12 months
to June
2020
£
£
£
£
-
-
-
1,291,635
-
509,664
509,664
280,469
-
599,829
416,906
599,829
416,906
252,826
159,385
-
370,789
370,789
-
-
230,402
230,402
64,019
-
111,593
111,593
273,537
-
56,795
56,795
-
-
-
(3,455)
(3,455)
(5,067)
-
440,416
440,416
283,164
592,726
592,726
297,183
-
57,026
57,026
87,435
-
17,575
17,575
42,688
-
3,400,266
3,400,266
3,027,254

Funds received from the Foreign, Commonwealth and development office are received in partnership with other funders, details of which are disclosed in note 11 to these financial statements.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

2b. Grant Income continued

Corporate
Standard Chartered/
International Agency for the
Prevention of Blindness
Trusts & Foundations
Comic Relief
The National Lottery
Community Fund
Henderson Charitable Trust
Fundació Privada Nous Cims
Headley Trust
Indigo Trust
Vitol Foundation
Greendale Foundation
Other		 Unrestricted
£
Restricted
£
18 months
to
December
2021
£
12 months
to June
2020
£
-
293,039
293,039
193,615
-
201,278
201,278
161,477
-
120,000
120,000
-
-
94,278
94,278
96,471
-
25,000
25,000
25,000
-
45,000
45,000
75,000
-
18,014
18,014
20,278
-
15,000
15,000
-
46,838
200,312
247,150
(56,313)
46,838
1,011,921
1,058,759
515,528
Unrestricted
£
Restricted
£
18 months
to
December
2021
£
12 months
to June
2020
£
-
141,900
141,900
918,057
-
141,900
141,900
918,057

In 2020 all grant income was classified as restricted income.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

3. Total Expenditure

Expenditure
Programme
delivery
Federation
membership
Staff (note 5)
Other staff
costs
Fundraising
campaigns
Other
fundraising
Premises
IT
Legal &
professional
Depreciation
Other
Allocation of
cost
Support:
Governance:
Total
expenditure		 Charitable
Activities
Generating
funds
Support Governance 18 months
to
December
2021
12
months
to June
2020
£
£
£
£
£
£
4,940,525
-
-
-
4,940,525
5,070,400
1,827,845
-
584,687
-
2,412,532
1,455,800
893,245
759,057
641,403
-
2,293,705
1,468,038
-
543,026
-
-
543,026
445,075
-
444,774
-
-
444,774
340,358
-
-
266,317
131,596
-
266,317
131,596
106,155
102,108
-
-
42,550
25,800
68,350
79,924
-
-
127,386
-
127,386
87,268
13,007
-
175,121
77
188,205
261,370
7,674,622
1,746,857
1,969,060
25,877
11,416,416
9,426,497
1,603,972
365,088 (1,969,060)
-
-
-
21,079
4,798
-
(25,877)
-
-
9,299,673
2,116,743
-
-
11,416,416
9,426,497
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

4. Net income/ (expenditure) for the period

18 months 12 months
to December to June
2021 2020
£ £
Net income/ (expenditure) for the period includes
Depreciation 127,386 87,268
Operating lease rentals payable 225,123 64,563
Operation lease rentals receivable 158,256 3,363
Auditors remuneration for work carried out in
the period is as follows:
Audit of financial statements 25,800 27,230
Tax advisory services 1,740 4,367

All figures included above include costs related to irrecoverable VAT.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

5. Employees and Trustees

Staff costs consist of:
Wages and salaries
Social security costs
Other pension and life assurance costs		 18 months to
December 2021
12 months
to June 2020
£
£
1,950,012
1,264,367
194,284
119,229
149,409
84,442
2,293,705
1,468,038

The number of employees whose annualised emoluments (including benefits in kind, but excluding employers NI & pension contributions) amounted to over £60,000 in the year were as follows:

2021 2020
£60,000 to £70,000 1 -
£80,001 to £90,000 1 1

The SORP requires the disclosure of staff paid above £60,000 within the reporting period. Due to the extended reporting period, a number of staff who earn less than £60,000 per annum require disclosure within this criteria. The table above reports average staff salaries above £60,000 across 12 months within the 18 month financial period. The numbers of staff with total earnings above £60,000 in total across the 18 months to 31 December 2021 is as follows: £60,000 - £70,000: 4; £70,000 - £80,000: 1; £90,000 - £100,000: 1; £130,000 - £140,000: 1.

In the 18 months to 31 December 2021 the total cost of the Leadership Team, being total remuneration, employer’s national insurance and pension contributions was £466,817 (12 months to 30 June 2020 - £327,296).

The Charity operates and offers a defined contribution scheme for all employees. The assets of the scheme are administered by Trustees in a fund independent from those of the Charity. The total amount of employers’ contributions made during the period (treated as an expense) was £146,318 (2020 - £83,352). The value of outstanding liability to the pension fund as at year end was £17,539 (2020- 15,807).

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

5. Employees and Trustees’ continued

Staff numbers:

The average number of employees during the period was
as follows:
Fundraising
Programmes management
Other activities
The average number of full time equivalent (FTE)
employees during the period was as follows:
Fundraising
Programmes management
Other activities		 2021
Number
2020
Number
17
19
15
14
13
11
45
44
2021
FTE
2020
FTE
14
15
15
13
9
7
38
35

Trustees

No Trustee received remuneration for fulfilling his or her role as trustee (2020: Nil).

During the period travel and payments totalling £nil were incurred for members of the Board Trustees (2020 - £956).

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

6. Tangible Fixed Assets

Cost
At 1 July 2020
Additions
Disposals
At 31
December
2021
Accumulated
depreciation
At 1 July 2020
Charge
Disposals
At 31
December
2021
Net Book Value
At 31
December
2021
At 30 June
2020		 Leasehold
improvements
Motor
Vehicles
Equipment
Fixtures
& Fittings
Total
£
£
£
£
£
250,296
11,895
246,980
63,111
572,282
6,022
-
13,661
36,806
56,489
-
(11,895)
(89,559)
(1,321)
(102,775)
256,318
-
171,082
98,596
525,996

8,319
11,895
217,759
12,411
250,384
75,439
-
25,149
26,798
127,386
-
(11,895)
(89,386)
(1,319)
(102,600)
83,758
-
153,522
37,890
275,170
172,560
-
17,560
60,706
250,826
241,977
-
29,221
50,700
321,898
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

7. Investment Property

Fair value at the beginning of the period
Revaluation
Fair value the end of the period		 2021
£
2020
£
1,450,000
973,811
25,000
476,189
1,475,000 1,450,000

Investment property relates to a single freehold property held by the Charity and leased out on a commercial basis to a third party on a ten year lease running to April 2030. The building was formally the organisation’s head office. The property is revalued periodically on a fair value basis using professional independent property expert, the latest valuation took place effective from 31 December 2021.

The historical cost of the property is £1,377,884. The property was allocated as an investment property in 2020 at the building’s depreciated cost of £973,811.

8. Long term investments

Fair value at the beginning of the period
Additions
Disposals
Unrealised gains
Fair value at the end of the period
Investment funds comprise of:
Common investment funds
Shares Listed on the UK stock exchange
International & other equities
Cash
Fair value at the end of the period		 2021
£
2020
£
24,787
23,869
2,017,998
-
(1,080,395)
-
176,915
918
1,139,305
24,787
2021
£
2020
£
376,677
24,787
617,990
-
137,182
-
7,456
-
1,139,305
24,787
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

9. Debtors

Trade debtors
Prepayments
Accrued income
CBM Global
CBM International
Other debtors		 2021
2020
£
£
33,750
-
60,500
75,099
590,698
629,236
10,864
14,500
3,649
121,079
1,878
19,753
701,339
859,667

10. Creditors: amounts falling due within one year

Trade creditors
Tax and social security
Other creditors
Accruals
Deferred income		 2021
2020
£
£
53,136
84,931
31,292
28,190
17,539
15,807
109,733
366,698
31,161
-
242,861
495,626

Deferred income of £31,161(2020: Nil) relate to lettings income invoiced in advance.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

11. Restricted Funds

Movement in Funds
Eye health
1. Seeing is Believing
2. Inclusive eye health in
Rwanda
3. Improving access to eye
services in Malawi
4. Improved vision in
Communities in Zimbabwe
5. Trachoma programmes
6. Other eye health & NTD’s
Community Based
International
Development
7. PrevENT
8. SaveAbility
9. Leave no girl behind
10. VSLAs in Uganda
11. Break the Cycle
12. Innovation to Inclusion
13. Essential Healthcare for
the Disadvantaged in
Bangladesh
14. Bridge DPO's
15. Corsu, Uganda
16. Other CBID funds
Mental Health
17. Time to Change
18. Nous Cims mental health
19. The Neglected Mind-Skin
Link
20. Maternal mental health
Ghana
21. Bridging the Gaps Nigeria
22. Community mental health
matters, Malawi
23. Other mental health
Emergency Response
24. ERU Indonesia
25.Other emergency
response		 1 July
2020
Income
& gains
Expenditure
& losses
Transfers
31 Dec
2021
£
£
£
£
£
173,445
100
(173,445)
(100)
-
2,676
370,789
(420,075)
46,610
-
100,000
126,796
(366,883)
-
(140,087)
-
113,744
-
-
113,744
76,177
(3,456)
(75,556)
2,835
-
7,498
150,410
(476,275)
337,977
19,610
45,494
97,957
440,416
592,726
(401,923)
(581,413)
-
-
83,987
109,270
15,187
416,905
(333,315)
-
98,777
49,792
200,278
(248,855)
-
1,215
(44,337)
230,402
(170,909)
-
15,156
154,196
599,829
(576,390)
-
177,635
21,963
62,228
-
12,745
509,664
1,000
-
134,090
(531,627)
(20,640)
(100,153)
(153,825)
-
(42,588)
140,153
38,403
-
-
40,000
31,413
226,885
35,151
(262,036)
-
-
19,926
59,203
(79,129)
-
-
87,435
175,018
-
70,845
-
-
-
57,025
111,593
236,854
38,610
201
154,785
500
(128,650)
(293,950)
(135,596)
(109,455)
(147,495)
(154,785)
(216,828)
-
7,339
-
-
147,495
-
216,328
15,810
-
101,258
-
-
201
-
-
1,355,130
4,577,615 (6,159,208)
894,452
667,989
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

11. Restricted Funds Continued

Description of funds:

Funds relating to Eye Health:

  1. Seeing is Believing funds relates to monies received from Standard Chartered as part of the Seeing is Believing programme. The programme was concluded in 2020.

  2. Improving access to quality, inclusive and comprehensive eye health services in Rwanda is a FCDO funded programme through the UK Aid match scheme.

  3. Improving access to quality, inclusive and comprehensive eye health services for marginalised rural communities in central-eastern Malawi began in 2021 with funding from FCDO, Indigo Trust and Headley Trust to support access to eye care services in Malawi. This fund is in deficit at year end as a result of funds being advanced to delivery partners in order to meet initial financial obligations of the programme.

  4. This programme is aimed at improving vision for communities in Zimbabwe’s Midlands Province, by strengthening the eye health services provided. Funds relate to income raised as part of a Light up Lives campaign in 2021 and work will be primarily funded by FCDO when it begins in 2022.

  5. Funds relate to a number of Trachoma elimination programmes operated in Pakistan, Nigeria and Kenya.

  6. Other eye funds relate to various other improving eye care programmes and work undertaken around Neglected Tropical Diseases (NTDs).

Funds relating to Community Based International development:

  1. Funded by the Scottish Government the Prevent programme supports people living with hearing loss in Zambia.

  2. Funded by the Scottish Government the Saveability programme aims for the socioeconomic empowerment of people with disabilities in Rwanda.

  3. Funded by FCDO and in partnership with Plan UK, this programme supports highly marginalised out-of-school adolescent girls in Zimbabwe.

  4. Funded by the National Lottery Community Fund, these funds support the provision of Village and Savings Loan Associations in Uganda.

  5. Funded by FCDO, this programme aims to combat violence against women/girls with disabilities in Nigeria

  6. Funded by the FCDO, in partnership with Leonard Cheshire Disability, this Innovation to Inclusion programme creates innovative pathways for employment inclusion in Bangladesh and Nigeria to support people with disabilities to achieve successful employment.

  7. Funded by the FCDO in partnership with Concern Worldwide, the programme supports the healthcare of disadvantaged and marginalised people in Bangladesh.

  8. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

11. Restricted Funds Continued

  1. Funded by the National Lottery Community this Fund supports a project to train Disabled People’s Organisations (DPOs) in Tanzania with a focus on development of knowledge and skills in understanding the UN Convention on the Rights of Persons with Disabilities with emphasis on inclusion. Surplus funds were transferred in agreement with the funder to support to work at Corsu hospital in Uganda.

  2. Funds relate to programmes to run a specialist hospital, Corsu, for people with disabilities in Uganda. This fund includes surplus funded allocated from the National Lottery Community Fund.

  3. Other CBID funds relate to various other programmes completed in the period including programmes working in women’s health, child malnutrition and employment support programmes.

Funds relating to Mental Health Programmes

  1. Time to Change’s Global pilot programme is partly funded by Comic Relief and partly by Department of Health and Social Care (DHSC). This is a joint venture supported by Mind and Rethink Mental Illness. Comic Relief and DHSC continued to fund the innovative Time to Change Global mental health programme piloting anti-stigma interventions in Ghana, Nigeria, Uganda, Kenya and India.

  2. This programme relates to a two-year CBM project in collaboration with Fundació Nous Cims to improve mental health support for students at Chuka and Kenyatta Universities.

  3. Funded by the Task Force for Global Health, this programme promotes mental health and wellbeing of people affected by skin NTDs: Formative piloting of the WHO Guide on Mental Health and NTD Integration.

  4. Funded by FCDO this programme focusses on improving maternal mental health in Ghana, working with four local partners to provide awareness, support and services including self-help groups for women and mothers.

  5. Funded by Comic Relief, this programme aims to strengthen mental health support for Children and Young People in Nigeria.

  6. A Comic Relief funded project in Malawi continues to strengthen support to people with mental health conditions.

  7. Other mental health funds relate to various other mental health programmes completed in the period.

Funds relating to Emergency response programmes

  1. This programme funded emergency response to the Covid pandemic in Indonesia.

  2. Other emergency response funds relate to our emergency response work in the year in Madagascar, Nepal and Indonesia.

  3. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

12. Unrestricted Funds

12. Unrestricted Funds
Movement in funds
Designated Funds
1. Fixed Asset fund
2. Munro House fund
3. Balchin fund
4. Future programme fund
5. Federation reserve fund
6. Currency risk fund
General Funds
7. Free Reserves		 1 July
2020
Income &
gains
Expenditure
& losses
Transfers
31 Dec
2021
£
£
£
£
£
1,450,000
-
-
2,182,599
159,861
400,000
2,613,389
25,000
-
2,042,755
-
-
7,036,174
-
-
(54,450)
-
-
(119,895)
(5,202,758)
250,826
470,568
(44,339)
(858,120)
(159,861)
-
(553,526)
1,725,826
470,568
1,943,966
1,324,479
-
280,105
3,893,279
6,805,849 9,103,929
(5,377,103) (894,452) 9,638,223

  1. The Fixed Asset fund represents the net book value of the organisation’s fixed assets and investment assets, held in a designated reserve as they are not readily realisable for immediate use.

  2. Munro House fund provides sufficient funds to meet the minimum lease obligations required on a long term operating lease at the organisation’s Head Office in Cambridge.

  3. The Balchin fund relates to a legacy received in 2021. As part of the will a portfolio of programmes was agreed with the executors of the estate which will use these funds in line with the donor’s wishes over the next 3-4 years.

  4. The future programme fund relates to committed unrestricted funds to ongoing programmes over the next three years.

  5. The Federation reserve fund relates to funds earmarked to support the new Federation establish a reserves’ base. This was established in 2021 and therefore no further funds are required.

  6. CBM UK holds funds in Euros and Dollars to reduce risk in relation to overseas currency movements. The currency risk fund relates to reserves earmarked as contingency funds due potential currency movements in funds held. Foreign exchange movements are posted to this fund as they are incurred through the SOFA.

  7. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

13. Analysis of net assets between funds

As at 31 December 2021
Fixed assets
Current assets
Current liabilities
As at 30 June 2020
Fixed assets
Current assets
Current liabilities		 Designated
General
Restricted
Total
funds
funds
funds
Fund
£
£
£
£
1,725,826
1,139,305
-
2,865,131
4,019,118
2,996,835
667,989
7,683,942
-
(242,861)
-
(242,861)
5,744,944
3,893,279
667,98910,356,212
Designated
General
Restricted
Total
funds
funds
funds
Funds
£
£
£
£
1,450,000
346,686
-
1,796,686
2,742,460
2,762,329
1,355,130
6,859,919
-
(495,626)
-
(495,626)
4,192,460
2,613,389
1,355,130
8,160,979
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

14. Financial commitments

At 31 December 2021, the Charity had total commitments under non-cancellable operating leases as follows:

Lessee Land and Office Land and Office
Buildings equipment Buildings equipment
2021 2021 2020 2020
£ £ £ £
Operating leases
Not later than one year 142,889 11,196 136,574 10,780
Between two and five years 330,519 15,815 542,983 31,985

The total expenditure on operating leases during the period was £225,123 (2020 - £64,563).

Lessor

The Charity leases out its investment property under a non-cancellable operating lease for the following future minimum lease payments. There are no contingent rents.

Land and Land and
Buildings Buildings
2021 2020
£ £
Operating leases
Not later than one year 135,000 90,000
Between two and five years 167,534 479,167

The total income received on operating leases during the year was £158,256 (2020 - £Nil).

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

15. Related party transactions

CBM UK became a member of a new Federation, CBM Global Disability Inclusion Vereniging (CBM Global) in January 2020. The period to 31 December 2021 was a period of transition from CBMeV (Christoffel Blindenmission eV) and during this time CBM coordinated with both Federations. This transition period ended on 31 December 2021.

As part of its Federation membership CBM UK makes payments to the Federation in order to utilise the in country resources in locations where we operate, provide key technical skills in our key work areas and to provide elements of centralised support. During the year membership payments of £1,494,002 (2020: £239,810) were made to CBM Global. In addition further payments of £910,562 (2020: £1,215,990) were paid to CBMeV for similar support services provided during the transition.

During the year CBM UK incurred various costs on behalf of CBM Global. Which are subsequently recharged. In the period costs incurred on behalf of Global totalled £101,885 (2020 - £62,695). At the year-end the amount owed by CBM Global was £10,874 (2020 - £14,500).

CBM UK also incurred cost on behalf of CBMeV costs totalling £24,515 (2020 - £60,064). Also during the year CBM UK charged CBMeV £8,200 (2020 - £17,625) for administration costs. At the year-end the amount owed by CBMeV was £3,649 (2020 - £121,079).

16. Guarantee

In the event of a winding up the maximum amount guaranteed to be contributed by each existing member and from each person who was a member within the preceding twelve months is £1. At the date of this report the number of such people is 15 (2020 - 11).

The charity is also the sole member of Forgotten Children Limited (limited by Guarantee), a dormant company which is registered in England.

17. Ultimate parent

The Trustees consider the ultimate parent of the charity is Christian Blind Mission (United Kingdom) Limited.

  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

18. Statement of financial activities – detailed comparative

Income from:
Voluntary income:
Donations & legacies
Grants
Total voluntary income
Investment income
Other income
Total income
Expenditure on:
Cost of generating voluntary income
Charitable activities
Total expenditure
Net income/(expenditure) for
the year
Transfer between funds
Unrealised gains on investments
Net Movement in funds
Reconciliation of funds
Total funds brought forward
at 1 July 2019
Fund balances carried forward
at 30 June 2020		 Unrestricted
Restricted
Total
funds
funds
funds
2020
£
£
£
4,212,998
218,442
4,431,440
-
4,477,015
4,477,015
4,212,998
4,695,457
8,908,455
14,097
-
14,097
57,487
-
57,487
4,284,582
4,695,457
8,980,039
(1,397,596)
-
(1.397,596)
(1,675,969)
(6,352,932)
-
(3,073,565)
(6,352,932)
(9,426,497)
1,211,017
(1,657,475)
(446,458)
(197,703)
197,703
-
477,107
-
1,807
1,490,421
(1,459,772)
30,649
5,315,428
2,814,902
8,130,330
6,805,849
1,355,130
8,160,979
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

19. Prior year donations- detailed comparative

Donations and legacies
Donations and gifts
Legacies
Gift Aid		 2020
Unrestricted
Restricted
Total
funds
funds
Funds
£
£
£
2,792,859
181,310
2,809,647
959,579
37,132
674,208
460,560
-
429,073
4,212,998
-
3,912,928
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

20. Prior year expenditure- detailed comparative

Expenditure
Programme
delivery
Federation
membership
Staff
Other staff
costs
Fundraising
campaigns
Other
fundraising
Premises
IT
Legal &
professional
Depreciation
Other
Allocation of
cost
Support:
Governance:
Total
expenditure		 Charitable
Activities
Generating
funds
Support
Governance
2020
£
£
£
£
£
5,070,400
-
-
-
5,070,400
1,282,532
-
173,268
-
1,455,800
452,142
-
1,015,896
-
1,468,038
-
455,075
-
-
455,075
-
339,101
1,258
-
340,359
-
-
-
-
106,155
102,108
-
-
106,155
102,108
-
-
52,694
27,230
79,924
-
-
87,268
-
87,268
7,825
-
252,101
1,444
261,370
6,812,899
794,177
1,790,747
28,674
9,426,497
1,187,328
603,420
(1,790,748)
-
-
28,674
-
-
(28,674)
-
8,028,901
1,397,596
-
-
9,426,497
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements

Notes forming part of the Financial Statements

For the 18 month period ended 31 December 2021

21. Prior year Restricted Funds detail

Movement in Funds
Eye health
1. Seeing is Believing
2. Inclusive eye health in Rwanda
3. Improving access to eye
services in Malawi
4. Improved vision in
Communities in Zimbabwe
5. Trachoma programmes
6. Other eye health & NTD’s
Community Based
International Development
7. PrevENT
8. SaveAbility
9. Leave no girl behind
10. VSLAs in Uganda
11. Break the Cycle
12. Innovation to Inclusion
13. Essential Healthcare for the
Disadvantaged in Bangladesh
14. Bridge DPO's
15. Corsu, Uganda
16. Other CBID funds
Mental Health
17. Time to Change
18. Nous Cims mental health
19. The Neglected Mind-Skin Link
20. Maternal mental health
Ghana
21. Bridging the Gaps Nigeria
22. Community mental health
matters, Malawi
23. Other mental health
Emergency Response
24. ERU Indonesia
25.Other emergency response
26. Other		 1
July
2019
Income &
gains
Expenditure
& losses
Transfers
30 June
2020
£
£
£
£
£
550,422
985,022
(1,427,222)
65,223
173,445
-
2,676
-
-
2,676
-
100,000
-
-
100,000
-
-
-
-
-
192,216 1,292,635
(1,221,792) (186,881)
76,178
539,480
(32,602)
(363,789) (135,589)
7,500
8,475
50,522
283,164
297,183
(210,450)
(201,575)
(35,695)
(48,174)
45,494
97,956
31,035
196,517
(212,365)
-
15,187
29,102
161,477
(140,787)
-
49,792
-
64,019
(108,356)
-
(44,337)
19,518
319,221
(184,543)
-
154,196
-
147,760
-
68,536
280,469
-
-
51,950
(258,506)
(47,831)
(69,403)
(234,358)
-
(37,701)
69,403
126,618
21,963
62,228
-
12,746
309,511
130,000
(212,626)
-
226,885
38,966
96,471
(115,511)
-
19,926
-
71,490
-
(22,436)
743,582
-
36,725
-
87,435
273,537
-
106,283
-
-
-
-
-
(170,009)
-
(52,194)
(219,436)
-
(122,136)
(780,043)
-
-
-
39,192
(524,146)
-
85,411
780,043
87,435
175,018
-
70,845
-
-
-
-
2,814,902 4,695,457 (6,352,932)
197,703
1,355,130
  1. Christian Blind Mission (United Kingdom) Limited - 18 month period ended 31 Dec 2021 - Notes forming part of the Financial Statements