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2021-12-31-accounts

PAGE
Report of the Trustees 3-8
Report ofthe Independent Auditor 9-12
Statement of Financial Activities 13
Balance Sheet 14
Statement ofCashflows 15
Notes tothe Account 16-22
Directors/Trustees Directors/Trustees Directors/Trustees
Mr P Elam
Dr S E Brown.......... .{Resigned 27'" November 2021 )
Mr K Butler
Rev Dr I D Farley
Mr M S Hyde
Miss E Maggs
Mr A Mateer
Ms D Petrie
Mr J Sedrak............ .{Appointed 18'"September, 2021 )
Mrs H Tiptaft ......... .{Appointed 27'"November, 2021 )
Secretary and Registered
Office
Mr A Harper
37, Market Square, Witney, Oxon OX28 6RE
Registration
Registered
in England		 and Wales, no 3275009.
The company
is limited		 by guarantee, and does not have a share capital.
Registered
with the Charity Commission,
no 1059106.
Bankers
HSBC UK Bank pic, 41 Market Place, Loughborough, Leics, LE113EJ
Principal Investment
Managers
CCLA Investment
Management		 Limited
CCLA Fund Managers Limited
Auditors
lust Audit 8 Assurance Ltd, being a firm in professional succession to ReesRussell LLP,
Chartered
Accountants		 and Registered Auditors, has indicated their willingness to be appointed as
auditor.

2021 2021 2021 2020 2020 2020
Unrestricted Restricted Unrestricted Restricted
Reference Notes Funds Funds Total Funds Funds Total
Income and endowments from:
2 Donations
and legacies		 463,262 1,828,964 2,292,226 437.687 1,724„223 2,161,910
3 Investments 37,116 1,401 38,517 38,981 1,479 40,460
20 Other 0 18„420 I&,420 20,334 18,942 39,276
Trading Activities 2,827 0 2,827 4.339 0 4,339
Total 503,205 1,848,785 2,351,990 501,341 1,744,644 2,245,985
Expenditure
on:
Raising funds 92,953 0 92,953 86,123 0 86,123
Charitable
activities		 712,176 1,377,759 2,089.935 670,092 1,457,303 2,127,395
Governance
costs		 7,949 0 7,949 7,988 0 7,988
Total 813,078 1,377,759 2,190,837 764.203 1,457,303 2,221,506
Net income/(expenditure) (309,873) 471,026 161,153 (262,862) 287,341 24,479
Transfers between funds 161,683 (167,683) 0 198,552 (198,552) 0
Other recognised gains I (losses):
Gain 1(loss) on investment assets 165,071 (3,105) 161,966 72,321 1,494 73,815
Net movement
in		 funds 22,881 300,238 323,119 8,011 90,283 98,294
19 Exceptional costs (110,537) 0 (110,537) (72,984) 0 (72,984)
Net income/(expenditure) (87,656) 300,238 212.582 (64,973) 90,283 25,310
TOTAL FUNDS brought forward 1,931,853 834,474 2,766,327 1,996,826 744,191 2,741,017
TOTAL FUNDS carried forward 1,844,197 1,134,712 2,978.909 1,931,853 834,474 2,766,327

2021 2021 2020
E E
9 Fixed Assets 493,354 510,748
10 Investments 1,429,726 1,267,760
1,923,080 1,778,508
Current assets
Bank0 Building Society balances 1,321,162 1,017,905
Cash lloats - Area representatives 550 800
Stock 5,865 4,141
Other Debtors
Ik Prepayments		 84,419 37,272
1,411,996 1,060,118
12 Creditors: Amounts falling due within one year (356,167) (63.286)
Net Current Assets 1.055,829 996,832
Total Assets less Current Liabilities 2,978,909 2,775,340
13 Creditors: Amounts falling due after one year 0 (9,013)
14 Net Assets 2.978.909 2,766,327
Unrestricted Funds
Unrestricted Funds 1,596,550 1,812403
15 Designated Funds 247,647 119,450
1,844,197 1,931,853
15 Restricted
Funds		 1,134,712 834,474
2,978„909 2,766,327

2021 202l 202I 2020 2020 2020
Unrestricted Restricted Unrestricted Restncted
Funds Funds Total Funds Funds Total
g
Cash flows from operating activities
Net cash provided
by (used in) operating		 activities (62,902) 332,814 269,912 (49,969) &1,786 31,817
Cash flows from investing activities
Dividends
and interest from investments		 37,116 1,401 38,517 38,981 1,479 40,460
Proceeds from sale ofproperty, less expenses 0
Purchase ofequipment (5,423} (5,423) (78,372) (78,372)
Proceeds from sale ofinvestments 400,000 400,000 0 0
Purchase of investments (400,000) (400,000)
Net cash provided
by (used in) operating		 activities 431,693 (398,599) 33,094 (39,391) 1,479 (37,912)
Cash flows from financing activities
Repayments
ofborrowing
Cashllows
from new borrowing
Receipt ofendowment
Net cash provided
by (used in) financing		 activities
Chonge in cosh and cash equivalents in the year 368,791 (65,7&5) 303,006 (89,360) 83,265 (6,095)
Cash and cash equivalents
atthe beginning		 ofthe year 208,488 810,217 1,018,705 297,848 726,952 1,024,800
Cash and cash equivaients
at' the		 end ofthe year 577,279 744,432 1,321,711 208,488 810,217 1,018,705
RECONCILIATION OF NET INCOPIE/(EXPENDITURE)
TO NET CASH FLOVV FRON OPERATING ACTIVITIES
Net income/(expenditure)
forthe		 year - normal 22„881 300,238 323,119 8,011 90,283 98,294
-Exceptional (110,537) (110,537) (72,984) (72,984)
Adjustments
for:
Depreciation
charges		 22,817 22,817 18,408 18,408
(Gains)/losses
on investments		 (165,071) 3,105 (161,966) (72,321) {1,494) (73,815)
Dividends,
interest and rents from		 investments (37,116) {1,401) (38,517) (38,981) (1,479} (40,460)
Loss/(proAt)
on the sale ofAxed		 assets 0 0 0 0 0
(Increase)/decrease
in stocks		 (1,724) (1,724) 820 820
(Increase)/decrease
in debtors		 (53,397) 6,250 (47,147) 110,906 (3,978) 106,928
Increase/(decrease)
in creditors		 259,245 24,622 283,867 (3,828) (1,546) (5,374)
Net cash provided
by (used in) operating		 activities (62,902) 332,814 269,912 (49,969) 81,786 31,817
ANALYSIS OF CASH AND CASH EQUIVALENTS
Bank balances 576,729 744,432 1,321,161 207,688 810,217 1,017,905
Cash floats 550 550 800 0 800
Total cash and cash equivalents 577,279 744,432 1,321,711 208,488 810,217 1,018,705
I Accounting
Policies
i) Accounting
Convention
The accounts ofthe company are prepared
under the historical cost convention,		 except for the revaluation ofinvestments and freehold
property
and in accordance
with Statement of Recommended		 Practice on Accounting by Charities and FRS I02:The Financial
Reporting		 Standard
applicable		 in
the UK and Republic of Ireland ( March 2018),and incorporate the results ofthe principal activities which are described in the Directors' Report
and which are continuing.
ii) Income
Donations are accounted for when received
by the company.		 Other income, including legacy income, is accounted for on an accruals basis so far as
it is prudent
and practical to do so. Income includes		 income tax recoverable.
iii) Legacies
Legacies are accounted for on an accrual basis so far as it is prudent to do so.
iv) Expenditure
Expenditure
is allocated to the relevant cost category		 in accordance with internal guidelines issued by the charity and is appropriate to the use
derived from the resources.
v) Grants
Revenue grants are credited to the income and expenditure account as received, unless related to a specific period, when it is placed in a restricted
fund
until used.
vi) Taxation
The company
has obtained
charitable
status and is generally		 exempt from income tax and capital gains tax, but not from VAT. Irrecoverable VAT is
included
in the cost ofthose items to which it relates.
vii) Investments
Investments
are shown at market value and realised gains		 and losses are taken to the income and expenditure account. Investment income has been
taken into account on the basis ofthe due date of payment.
viii) Depreciation
Depreciation
oftangible assets is provided
at the following		 annual rates in order to write offeach asset over its estimated useful life:
Freehold properties 2%straight line
Major Computer equipment 20to 33.3%straight line
Fixtures, fittings and equipment 10ye S. 20'X straight line
Bicycle (on salary sacrifice) At the same rate as the salary sacrifice
ix) Stock
Stock is valued at the lower ofcost and net realisable value.
x) Hire purchase
and leasing
Rentals applicable to operating
leases where substantially		 all ofthe benefits and risk ofownership remains with the lessor are charged against net
incoming resources on a straight
line basis over the lease		 term.
xi) Pensions
The company operates
a defined contribution
pension		 scheme. The amount charged to the statement offinancial activities in respect of pension
costs and other post-retirement
benefits
is the amount
payable		 in the year. Dill'erences between contributions payable and contributions actually
paid in the year are shown as either debtors or creditors in the balance sheet.
xii) Transfer between
funds
"Transfer from restricted
funds" relates to administration		 charges relating to the management of restricted incoming resources, adjusted for fund
deficits between years.
xiii) Member assets
When Members
purchase assets these are written
ofl		 in year.
xiv) Itide toWork Scheme
Staff have the option to be part ofa Ride toWork Scheme that is funded
by		 salary sacrifice. Items are purchased as an asset and depreciated at the
same rate as salary sacrifice deducdons
are made.
Unrestricted Restricted
Funds Funds Total 2020
2 Donations and Legacies
Gifts & Donations 328,760 1,828,964 2,157,724 2,067,953
Legacies 134,502 0 134,502 93,957
463,262 1,828,964 2,292.226 2,161.910
3 Investment
Income
Interest Received 37,116 1,401 38,517 40,460
37,116 1,401 38,517 40,460
Cost ofRaising Funds
Staffcosts 73,520 73,520 61,999
Publicity & Promotion 100 100 141
Oflice Costs 11,716 11,716 13,201
Property Costs 2,399 2,399 6,280
Motor &Travel 713 713 646
Other Expenses 991 991 1,021
Depreciation 3,514 3,514 2,835
92,953 92,953 86,123
Charitable
Activities
Ministry Costs
Support &Allowances 291,957 1.161,306 1,453,263 1,451,662
Project expenditure 0 216,453 216,453 219,528
Ofgce costs 2,882 0 2,882 2,997
Property &accommodation costs 547 0 547 875
Publicity & Promotion 17,978 0 17,978 21,875
Motor &travel 3,179 0 3,179 2,190
Other expenses I,I I I 0 I, I I I 237
Depreciation 0 0 0 0
ONce &Administrative expenses
Staif costs 265,190 265,190 274,555
Olgce Costs 85,733 85,733 92,887
Property Costs 13,526 13,526 32,958
Publicity &Promotion 2,726 2,726 3,827
Motor &Travel 2.368 2,368 2,257
Other Expenses 5,676 5,676 5,974
Depreciation 19,303 19„303 15,573
712,176 1,377,759 2,089,935 2,127,395

Unrestricted Unrestricted Unrestricted Unrestricted Restricted Restricted
Funds Funds Total 2020
E
6 Governance
Costs
Audit 7,482 7,482 7.560
Trustees' expenses 467 467 428
7,949 7,949 7,988
Trustees' expenses relate to travel, olgce costs and publicity and were incurred on behalf ofthe whole board.
Net Income Before Transfers 2021 2020
The net incoming resources before transfers are after charging:
Depreciation
oftangible Exed assets		 22,817 17,243
Auditors' remuneration 7,482 7,560
Directors' remuneration ( including Employer's
Nl )(		 note 16) 57.483 53,257
StafFcosts (note 8) 413,648 402,358
8 StaffCosts (including directors) 2021 2020
Salaries 396,325 383,952
Employers National
Insurance		 34,704 33,268
Pension Contributions 40,102 38,395
471,131 455.615
The average number ofstaff (including directors) employed by the charity during the year was as follows:
2021 2020
Iiission 8 Support
Iianagement 8Administration
External Relationships Sfundraising
16 15
No employee was paid in excess of660,000
Staff pension contributions outstanding at the year end were 63,604 (2020:63,296).
In addition to employees there were 12members
at the		 end ofDecember whose pay is processed through
the Charity's
payroll but who are
totally dependent
on support		 they raise for their salaries. These costs are shown within the restricted allowances (note 5).

Fixed Assets
Freehold Fixtures & Computer Total
Properties Fittings Equipment
E
Cost/Valuation
As at 1.1.2 I 482,383 22,265 52,057 556,705
Additions 265 5,158 5,423
Disposals 0
As at 31.12.21 482,383 22,530 57,215 562,128
Accumulated
depreciation
As at 1.1.2 I 9.647 10,860 25,450 45,957
Charge for the year 9,649 2,109 11,059 22,817
Depreciation
on disposals		 0 0
As at 31.12.21 19,296 12,969 36,509
Net book value
As at 1.1.21 472,736 11,405 26,607 510,748
As at31.12.21 463.087 9,561 20,706 493,354
I Portfolio Summary Unrestricted Restricted 2021 2020
Funds Funds
Market Value at 1.1.2 I 1,221,770 45,990 1,267,760 1,193,945
Purchases
and Sales		 (400,000) 400,000 0 0
Gain / (Loss) on revaluation 165,071 (3,105) 161,966 73,815
Market value at 31.12.21 986,841 442,885 1,429,726 1,267,760
I I Stock 2021 2020
Literature stock for resale 5,865 4,141
12 Creditors: Amounts falling due within one year
Transmissions 11,867 12,454
Salaries SWages Creditors 16,260 27,496
Accruals 8,209 8,975
Creditors 305,131 12,061
Workers' Pension Funds 14,700 2,300
356,167 63,286
13 Creditors: Amounts falling due after one year
Others 9,013
9,013
14 Analysis of Net Assets Between Funds Unrestricted Restricted Total Total
Funds Funds 2020
Fixed Assets 493,354 0 493,354 510,748
Investments 986,841 442,885 1,429,726 1,267,760
Current Assets 660.233 751,762 1,411,996 1,060,118
Current
Liabilities		 (296,231) (59,935) (356,167) (63,286)
Long Term Liabilities 0 0 0 (9,013)
Net Assets 1,844,197 1,134,712 2,978,909 2,766,327

15 Analysis ofFunds Analysis ofFunds Balance Transfers
/		 Balance
1.1.2021 Income Expenditure Adjustment 31.12.2021
Restricted
Funds
Education I Humanitarian 88,885 148,863 (41.937) 708 196,519
Media 1,794 40,988 (36,931) (3,996) 1,855
National Workers 47,988 129,055 (120,047) (5,439) 51,557
Other l Relief 11,763 39,717 (14,022) (1,606) 35,852
UK Projects 7,944 4,148 (3,516) (468) 8,108
158,374 362,771 (216.453) (10,801) 293.891
Repen
Non UK 59,505 48,658 (46.920) (1,666) 59,577
UK 616,595 1,434,251 (1,114,386) (155,216) 781,244
676,100 1,482.909 (1,161,306) (156,882) 840,821
Total Restricted Funds 834,474, 1,845,680 (1,377,759) {167.683) 1,134,712
Designated
Funds
Medical
Fund		 20,220 600 (39,576) 39,360 20,604
UK Ministries 7,615 1,038 0 (49) 8,604
UK House ofRefuge 19,652 (19,652) 0
ODFC Donation Fund 38,125 (18,125) 20,000
Arab Workers 33,838 50,000 83„838
Regional
Expansion		 Funds 0 601 (76.000) 190,000 114,601
Total Designated Funds 119,450 2.239 (115,576) 241,534 247,647
General funds
General
Fund		 1,812,403 666,037 (808„039) (73,851) 1,596,550
Total General Funds 1,812.403 666,037 (808,039) (73,851) 1,596,550
Overall Total Funds 2,766,327 2,513,956 (2.301,374) 0 2.978,909
Balance Balance
Prior Year 1.1.2020 Income Expenditure Transfers 31.12.2020
Total Restricted Funds 744,191 1,746,138 (1,457,303) (198,552) 834,474
Total Designated Funds 133,087 1,869 (52,454) 36.948 119,450
Total General
Funds		 1,863,739 571,793 (784,733) 161,604 1,812,403
Overall Total Funds 2.741,017 2,319,800 (2,294,490) 0 2,766,327

Payable within I year 6,679
Payable in 2to 5 years 12,796
Payable later 1,297
20.772