_Registered Charity, no. 1061221_ **Ukraine Christian Ministries Trust Accounts for the Year Ended 31 March 2022** Contents: 1 & 2. Trustees Report 3. Independent Examiners Report 4. Receipts and Payments Account 5. Statement of Assets and Liabilities 6. Notes to the Accounts David Cooke & Co Chartered Accountants 5 Briar Close Banbury Oxon. OX16 9DS Page 1 ## **UKRAINE CHRISTIAN MINISTRIES TRUST** ## **Report of the Trustees for the Year Ended 31 March 2022** The Trustees have pleasure in submitting their report and the financial statements of the Trust for the year ended 31 March 2020. ## **Reference and Administrative Details** Ukraine Christian Ministries is a registered Charity, No. 1061221. The operating address of the charity is: Flat 5, 7 Tivoli Court, 64a Surrey Road, Bournemouth, Dorset, BH4 9HU. The Trustees of the Charity during the year were as follows: Mr N H R Bentliff Dr E R May Mr T M Roper Mrs N Smith Miss Ella Bewsey is the Chief Executive Officer of the charity, to whom day to day management is delegated by the trustees. ## **Structure, Governance and Management** The Trust is an unincorporated association governed by its Trust Deed and administered by its Trustees. New trustees are appointed from time to time by the vote of the existing trustees. ## **The Charity's Objects and Activities** The Charity's aims are to promote the advancement of the Christian religion or the material assistance of the poor or the advancement of education in the country of Ukraine (and other countries of the world as opportunities may arise), by conducting seminars with local pastors and assisting them with church-planting and mission work, and the provision of relief supplies. ## **Achievements & Performance** The events of this year have not stood in the way of our ministry, and indeed we have seen our partners increase the way that they serve those around them. Through the remainder of 2021 we continued to provide food parcels and other materials to those who were in need, many still struggling to recover from the impacts of the COVID 19 pandemic. Over the summer we ran summer camps in all of the villages and shared the Gospel with hundreds of children and young people. We joined with the church in Blagodatne to celebrate 25 years of partnered ministry in this village, and God’s great goodness throughout these years. Throughout the year we were able to support many Ukrainians in need of practical provision or medical help. In February of 2022, Russia invaded Ukraine and war broke out. Due to our long-standing partnerships with churches and other organisations in Ukraine, we were able to act immediately to provide assistance to those in need. With our financial support, our partners have been evacuating people from conflict zones, providing temporary shelter and transportation further on their journey. In our region there have been thousands of refugees Page 2 ## **UKRAINE CHRISTIAN MINISTRIES TRUST** ## **Report of the Trustees for the Year Ended 31 March 2022 (continued)** ## **Achievements & Performance (continued)** arriving from conflict zones seeking to settle there. Our churches have been able to provide food, clothing, medications and other essentials to help these people settle in their new homes. We do not know how much longer this war will go on for, but we continue to support Ukrainians with essentials at a time when everything is so uncertain. We are grateful that we are able to support the essential work of these churches at this time, and continue to pray for peace in Ukraine. ## **Public Benefit** In carrying out its activities in the year under review, the trustees have had regard to the public benefit guidance issued by the Charity Commission, and are satisfied that the activities mentioned above have all been for the public benefit. ## **Financial Review** The Trust achieved a surplus in the year under review, of £148,571 (2021, adjusted surplus £20,728). The trustees consider that the overall financial state of affairs of the Trust is satisfactory. The Trustees regularly review the reserves of the charity to ensure that sufficient liquid funds are available for the Trust to meet its ongoing obligations. The policy is to hold sufficient reserves to enable the charity to meet its ongoing commitments and obligations. On behalf of the trustees, _N Bentliff, Treasurer_ 13 October 2022 Page 4 ## **Ukraine Christian Ministries Trust** ## **Statement of Financial Activities for the Year Ended 31 March 2022** |**Receipts**
Donations receivable
Legacies
Bank Interest
Total Incoming Resources
**Payments**
Cost of Generating Funds
Fundraising and Publicity
Charitable Expenditure
Personal Ministry
Material Aid & Camps
Sponsorship of Ukrainian families
Independent Examination
Management & administration
**Total Resources Expended**
**Net incoming Resources**
Fund balances brought forward
Fund balances carried forward|**Unrestricted**
**Restricted**
**Total**
Note
**2022**
**2022**
**2022**
**£**
**£**
**£**
79,773
184,781
**264,554**
-
-
**-**
4
-
**4**
**79,777**
**184,781**
**264,558**
917
-
**917**
16,708
-
**16,708**
32,486
58,341
**90,827**
1,082
-
**1,082**
600
-
**600**
5,853
-
**5,853**
**56,729**
**58,341**
**115,070**
**57,646**
**58,341**
**115,987**
**22,131**
**126,440**
**148,571**
**65,190**
**432**
**65,622**
**87,321**
**126,872**
**214,193**|Restated
Total
2021
£
35,574
50,000
30
85,604
1,589
21,041
36,003
2,469
400
3,374
63,287
64,876
20,728
44,894
65,622| |---|---|---| |||| Page 5 ## **Ukraine Christian Ministries Trust** ## **Balance Sheet as at 31 March 2022** |**Unrestricted**
**Restricted**
**Total**
Note
**2022**
**2022**
**2022**
**£**
**£**
**£**
**Tangible Fixed Assets**
4
-
-
**-**
**Current Assets**
Bank Accounts - current
32,441
126,872
**159,313**
Bank Account - Foreign a/c's
4
-
**4**
Bank Account - deposit
39,218
-
**39,218**
Debtors
5
16,258
-
**16,258**
**87,921**
**126,872**
**214,793**
**Creditors: amounts falling due**
**within one year**
Creditors and Accruals
6
600
-
**600**
**Net Current Assets**
**87,321**
**126,872**
**214,193**
**Net Assets**
**87,321**
**126,872**
**214,193**
Financed by:
**Reserves**
Accumulated Income Fund
**87,321**
**126,872**
**214,193**
Approved: _____________________
Trustee
_____________________
Trustee
13 October 2022|Restated
Total
2021
£
-
5,008
13,077
45,567
2,370
66,022
400
65,622
65,622
65,622| |---|---| Page 6 ## **Ukraine Christian Ministries Trust** ## **Notes to the Accounts for the Year ended 31 March 2022** ## **1 Accounting Policies** The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Charity's Financial Statements. ## (a) Accounting Convention. The Financial Statements are prepared under the Historical Cost Convention, in accordance with the Financial Reporting Standard 102 and the related Charities SORP effective from 2015. ## (b) Income. Voluntary income represents cash received during the year, including tax repayments receivable. Donations in kind, where material, are included at valuation. ## (c) Resources Expended The Charity is not VAT registered and is therefore unable to reclaim VAT on expenditure. All amounts of VAT are recorded with the sums to which they are charged. Expenditure is charged to the accounts on the accruals basis. ## (d) Depreciation. All fixed assets are written off on a straight line balance basis over their expected useful lives, at the following annual rates: **----- Start of picture text -----**
||| |---|---| |Office equipment|25%| |Motor vehicles|25%| |Furniture, fixtures & fittings|25%| **----- End of picture text -----**
## (e) Going concern At the time of approving the accounts, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existance for the forseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |2|Staff Costs|2022|2022|2022|2021| |£|£|£|£| |-| |Wages & Salaries|7,901|7,901|7,335| |-|-| |Maternity pay refundable|(4,493)|(4,493)| |-| |3,408|3,408|7,335| **----- End of picture text -----**
The average number of employees during the year was 1 (2021: 1). No employee earned in excess of £60,000. Page 7 ## **Ukraine Christian Ministries Trust** ## **Notes to the Accounts for the Year ended 31 March 2022 (continued)** ## **3 Trustees' Remuneration & expenses** The trustees neither received nor waived any emoluments during the year (2021: £nil). No out of pocket expenses were reimbursed to trustees. |**4**
**Fixed Assets**
Cost or Valuation
At 31 March 2021
Additions
Disposals
At 31 March 2022
Depreciation
At 31 March 2021
Disposals
Charge for the Year
At 31 March 2022
Net Book Value 31 March 2022
Net Book Value 31 March 2021||Equipment
1,692
-
-
1,692
1,692
-
-
1,692
-
-|Office
Equipment
**Total**
3,092
**4,784**
-
**-**
-
**-**
3,092
**4,784**
3,092
**4,784**
-
**-**
-
**-**
3,092
**4,784**
-
**-**
-
**-**| |---|---|---|---| All of the fixed assets are used for direct charitable purposes. |**5 Debtors**
Gift Aid debtor
Maternity pay refund due
**6 Creditors**
Independent Examination
**7 Restricted Funds**
Insulin appeal Fund
Crisis in Ukraine Fund|B/f
432
-
**432**|**Unrestricted**
**2022**
**£**
11,765
4,493
**16,258**
600
**600**
Income
-
184,781
**184,781**|**Restricted**
**2022**
**£**
-
-
**-**
-
**-**
Expenditure
-
(58,341)
**(58,341)**|**Total**
**2022**
**£**
**11,765**
**4,493**
**16,258**
**600**
**600**
Transfer
-
-
**-**|Total
2021
£
2,370
-
2,370
400
400
C/f
432
126,440
**126,872**| |---|---|---|---|---|---| Page 3 ## **INDEPENDENT EXAMINERS REPORT** ## **TO THE TRUSTEES OF UKRAINE CHRISTIAN MINISTRIES TRUST** I report on the accounts of the Trust for the year ended 31 March 2022, which are set out on pages 4 to 7. ## **Respective responsibilities of trustees and independent examiner** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Basis of independent examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of - accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Cooke MA(Oxon) FCA FCIE David Cooke and Co. Chartered Accountants 5 Briar Close, Banbury, Oxon. OX16 9DS 13 October 2022