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Annual and Trustee Report 2023 Building a stronger future for CISV

CISV International

Annual and Trustee Report 2023

CISV International Limited (A charitable company limited by guarantee) Report and Consolidated Financial Statements 31 December 2023 Charity number: 1073308 Company number: 3672838

CISV International

Annual and Trustee Report 2023

04 Foreword

06 About CISV

Trustees’ Report

09 Objectives and Activities 10 CISV Programmes 13 Junior Branch

Member Associations

16 Governance

21 Annual Report 33 Financial Report 39 Looking ahead to 2024 40 How you can support 42 Appendix 1: Auditor’s Report

18 Administrative Details

Annual and Trustee Report 2023 | Foreword

CISV International

Securing safe educational programmes Foreword

As we reflect on the past year, it’s clear that Covid-19 has had a profound impact on our organisation. It has affected every part of our work, from Chapters to how we involve volunteers and participants. In response, CISV International has taken decisive steps, setting a strategic course for 2023 that prepared us for the Global Forum in 2024. Our short-term goals and clear focus have been crucial during these challenging times.

The recovery of our Member Associations has been slower than expected, and we recognise the need for change to speed up this process. The pandemic has hit our camps harder than we anticipated, resulting in a slower financial recovery. However, we are addressing these challenges head-on. We’re focusing on training, engaging volunteers, and promoting Diversity, Equity, Inclusion, and Belonging (DEIB). While our recent adjustments to risk management and safeguarding policies may have caused some disruption, we believe they will ultimately make our organisation stronger.

We take great pride in the progress we’ve made as a global organisation. By channelling resources, we empower our Members to host programmes. With the commitment of 23,217 adults and 23,175 youth members across our 204 Chapters, we remain dedicated to impacting as many participants as we did before the pandemic— when we were hosting over 275 programmes annually.

Annual and Trustee Report 2023 | Foreword

CISV International

Tanya Pérez Echeverría CEO & Secretary General

We invite you to join us in making a positive impact on children. There are many opportunities to volunteer at various levels—local, national, regional, and international—where your unique attitudes, skills, and knowledge can greatly help us advance our mission to educate and inspire action for a more just and peaceful world. We are immensely grateful to all members and volunteers who have been the backbone of CISV for 73 years. This year required us to adapt and exert extra effort, but we believe the most significant changes are behind us. It’s time to stabilise and move forward. Our focus is on our regional, national, and local volunteers, ensuring they are engaged, well-trained, and are aware that they are our top priority.

We look forward to the Global Forum, where we can connect and celebrate our shared achievements. Together, we will continue to work towards making peace possible through building friendship and mutual understanding, starting with children. In continuous celebration of global friendships.

Yurek McKelligan Chair of the Governing Board

Annual and Trustee Report 2023 | About CISV

CISV International

Our mission

CISV educates and inspires action for a more just and peaceful world

CISV International Annual and Trustee Report 2023 | About CISV

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About CISV

CISV International is a global peace organization for children and youth, founded in 1950 by Dr. Doris Allen, on the belief that peace is possible through building friendship and mutual understanding, starting with children. Almost 75 years later, CISV International has become a worldwide movement working towards peace, intercultural cooperation, and understanding, through our global network of 62 national associations with more than 200 Chapters and local groups.

Today, it offers a range of unique, educational programmes and learning opportunities to teach peace and foster active global citizenship for children and youth. These programmes develop cross-cultural understanding in children and youth from around the world. By encouraging respect for cultural differences and the development of self-awareness, CISV empowers each participant to incorporate these values into their lives as they become global citizens and strive for a more peaceful world.

Annual and Trustee Report 2023 | About CISV

CISV International

CISV’s Educational Principles

CISV is an educational organization, and as CISV continues to grow around the world we remain united as an organization by our educationall principles. These principles guide the design, development, and delivery of all our programmes.

We appreciate the similarities between people and value their differences.
We support social justice and equality of opportunity for all.
We encourage the resolution of conflict through peaceful means.
We support the creation of sustainable solutions to help communities grow and innovate while preserving and renewing resources for future generations everywhere.

CISV’s Values

To achieve our mission, we rely on our values to guide what we do and how we do it. Our values describe how we behave and work towards our mission. They reflect what we as CISVers stand for and who we are.

Friendship - We find a common bond and we are kind to each other.
Inclusiveness - We are open and culturally sensitive; we accept and respect people and cultures.
Enthusiasm - We bring energy and passion to everything we do.
Engagement - We show up, participate and learn with a positive attitude.
Cooperation - We work together and support each other toward our common goal.

Annual and Trustee Report 2023 | About CISV

CISV International

Organisational Goals & Activities

Our main activities are described below and are undertaken to further our charitable purposes for the public benefit. They have a positive public impact in the United Kingdom and countries around the world. All our charitable activities focus on educating people and inspiring them to become active citizens contributing to a more just and peaceful world.

To further education in international understanding of children throughout the world, without the distinction of race, religion or politics, so that they may grow to maturity conscious of their responsibilities as human beings.
To develop the individual child’s potential for cooperation with others.
To carry out further research, contributing to this work

Annual and Strategic Objectives

Each Committee, Team, and staff of the International Office have Terms of Reference or role profiles, which set out their main purpose, responsibilities, and structure. The plans and budget for 2023 were approved by the Trustees. The Trustees also reviewed progress and gave direction and feedback as needed throughout the year.

The Trustees met virtually throughout the year. Trustees and Managers attended three virtual and/or in-person Regional Meetings of our Member Associations. In 2015, CISV International’s Members approved a Vision to double our reach by 2030. When COVID-19 unfolded four years ago, CISV International was operating under a 2019-2021 Strategic Plan tied to this vision for growth. While many actions tied to that 2019-2021 Strategic Plan were accomplished, once CISV International was faced with the significant impact that COVID and subsequent economic crises have had on our operations, this strategic plan and its robust vision of growth were not appropriate to guide CISV through stabilisation and recovery.

Our fee-for-service model of having international camps where children from different nationalities come together to learn from each other could not happen. This affected our ability to continue a pre-established strategy and required the Governing Board of CISV, together with its Members, to go back to the drawing board and establish new objectives.

In 2022, we outlined key actions aligned with strategic priorities, with the development of a new short-term strategic plan happening late in 2022 and through this year, 2023. The goal is to establish our long-term strategy and have it approved by our Members in 2024. The short-term strategy will then provide the foundations for the Governing Board to develop and deliver a more appropriate longer-term strategy that fully reflects our capacity and vision as an organisation.

Annual and Trustee Report 2023 | Our Purpose

CISV International

As a Youth Meeting participant at CISV, I saw how our programmes shape our consciousness, fostering sharing and interrelation through kindness, respect, and openness.

Remaining active in CISV through various Junior Branch roles has enabled me to facilitate global friendships, observe their blossoming, and collaborate on creative projects to support the organisation to grow. These personal experiences have shaped me, often without even realizing I am applying CISV principles in my live.

Maite Andrade

Americas’ Junior Branch Team member, CISV Chile

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Maite at the International Junior Branch Conference
Mexico City, Mexico
2023
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CISV International Annual and Trustee Report 2023 | About CISV
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CISV programmes are fun and interactive, engaging both individuals and groups

At CISV, we highly value the diverse opinions and ideas of our participants, recognising the unique identities and perspectives they bring to our programmes. We employ pedagogical approaches that empower learners to centre their own experiences.

Our programmes are intentionally designed to be interactive, participant-centred, participatory, action-oriented, and intercultural. By fostering understanding and collaboration across cultures, we aim to address global challenges and build an inclusive society where individuals from different backgrounds coexist harmoniously.

Village

11-year-olds / 28 days

Early life experiences shape the way we see the world.

Village is an international camp unique to CISV. A Village creates a safe setting in which children from around the world can learn about each other’s lives and how to communicate, cooperate, and live together.

CISV Villages bring together delegations of five people from 10-12 countries to participate in a multicultural camp featuring experiential education activities and emphasising global friendship, cross-cultural communication, and cooperative living.

The Village learning experiences, and the friendships made, are for a lifetime.

Annual and Trustee Report 2023 | About CISV

CISV International

Youth Meeting

12 – 13-year-olds / 8 or 15 days

Small gatherings inspire big ideas.

Youth Meetings bring small groups of participants of a similar age together from different countries within a region. They explore issues that affect all their countries in some way and share their different perspectives.

Youth Meetings bring together eight delegations, each consisting of four youths and one adult leader. This provides an excellent opportunity for them to think about how they can use the skills and learning they have gained from their experience to help make a positive impact in their own communities.

Step Up

14 – 15-year-olds / 23 days

Young people learn when given the chance to lead.

Step Up camps encourage participants to take responsibility for planning and organising educational activities, helping them to develop their problem-solving and leadership skills and confidence.

The camp brings together delegations of four young people and an adult leader from ten countries. Camp activities and discussions focus on a specific educational theme to encourage participants to confront and overcome prejudices and stereotypes, develop critical thinking, and explore new avenues of communication. NS

Interchange 14–15-year-olds / 14-28days

Our cultures begin in our homes.

This exchange programme places a delegation of teens from one CISV Chapter with host families from a Chapter in another country. The exchange has two phases, one in each country, allowing each participant to be both a visitor and a host. Not only is this a profound cultural experience for the young participants, but it also engages their whole family in the learning and friendship-building experience.

Interchange as a CISV International programme will be phased out by 2024.

Seminar Camp 16 – 17-year-olds / 21 days

Exchanging ideas is a powerful tool for leadership development and global learning.

The young people who participate in a Seminar Camp not only take responsibility for the practical needs of the camp but also for deciding and coordinating the educational content of this personally challenging, intensive programme.

Seminar Camp’s international group-living environment brings together approximately 28 participants and five volunteer staff to collaborate and to take a creative approach to problem-solving and resolving the differences that can arise from healthy discussions.

Annual and Trustee Report 2023 | About CISV

CISV International

Junior Branch

Junior Branch (JB) is a community of young volunteers, part of CISV International, who organize their own educational and social activities consistent with CISV goals. This allows them to exercise their leadership skills in their home communities.

Junior Branch offers opportunities for youth to develop attitudes, skills, and knowledge through educational initiatives that contribute to the mission and vision of CISV. Each local Junior Branch may be structured differently within its Member Association.

However, all Junior Branches work towards the following goals: 1. Actively contribute to CISV’s Educational Approach,
Provide youth with the opportunities for self-development and leadership.
Encourage youth to take initiative in their own communities.
Foster an inclusive community of youth volunteers.

CISV International

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Annual and Trustee Report 2023 | Member Associations RE ter
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Member Associations

CISV International is a federation of volunteer-led National Associations and Promotional Associations. Each Member comprises one or more local CISV Chapters and youthrun Junior Branches.

he Members of CISV International are our National Associations and Junior Branch. The representatives of the CISV International Membership approve plans and accounts and receive reports annually; most annual business is conducted virtually. The Membership sends representatives to in-person meetings, such as the Global Forum in 2024 or one of the three Regional Meetings.

The changes to Member Association Status in 2023 are as follows:

CISV Croatia was closed
CISV Georgia was closed

CISV International Annual and Trustee Report 2023 | 2023 in Numbers

International Programmes and Activities

National Associations

Promotional Associations

2023 Member	First CISV	Total 2023 Int	Int Programmes	Int Programmes	Numbers of	2023 Member	First CISV	Total 2023 Int	Int Programmes	Int Programmes	Numbers of	2023 Member	First CISV	Total 2023 Int	Int Programmes	Numbers of
Associations	Delegation	participants	Hosting		Chapters	Associations	Delegation	participants	Hosting		Chapters	Associations	Delegation	participants	Hosting	Chapters
Argentina	1955	19		0	1	Israel	1955	85		1	1	Algeria	1977	0	0	1
Austria	1951	115		3	3	Italy	1951	361		13	14	Australia	1979	4	0	2
Belgium	1952	36		2	2	Japan	1952	50		3	4	Bulgaria	1979	20	0	1
Brazil	1955	285		9	10	Jordan	1955	23		0	1	Chile	1984	8	0	1
Canada	1958	164		7	10	Korea	1958	28		1	1	Greenland	1977	12	0	1
China	1996	4		0	1	Latvia	1996	20		0	1	Honduras	1983	1	0	1
Colombia	1979	64		3	2	Lebanon	1979	26		0	1	Hong Kong	2007	14	0	1
Costa Rica	1955	72		0	1	Lithuania	1955	28		0	1	Mongolia	1990	23	1	1
Czech Republic	1993	55		2	1	Luxembourg	1993	1		1	1	Russia	2002	0	0	1
Denmark	1951	117		4	8	Mexico	1951	236		4	5	Singapore	1986	1	0	1
Ecuador	1994	45		1	1	Netherlands	1994	114		3	1	Uruguay	20??	10	0	1
Egypt	1956	40		1	1	New Zealand	1956	0		0	1	Vietnam	2004	85	0	1
El Salvador	1970	27		1	1	Norway	1979	242		10	19
Estonia	1993	15		0	1	Peru	1956 or 2006*	16		0	2
Faroe Islands	1979	16		1	1	Philippines	1953	101		1	5
Finland	1953	80		3	5	Poland	1951	77		2	3
France	1951	202		8	9	Portugal	1951	162		4	1
Germany	1951	266		11	10	Romania	1951	25		0	1
Great Britain	1951	104		3	6	Slovenia	1955	18		0	1
Greece	1977	22		0	1	Spain	1957	228		8	4
Guatemala	1955	50		1	1	Sweden	1951	227		10	12
Hungary	1957	0		0	1	Switzerland	1956	26		1	1
Iceland	1954	43		1	1	Thailand	1965	44		2	1
India	1956	71		1	3	Turkey	1957	48		1	1
Indonesia	1965	63		2	3	United States	1952	413		15	24

*CISV Peru’s first delegation is either 1980 or 2006, CISV International and CISV Peru are currently investigating.

Annual and Trustee Report 2023 | Governance

CISV International

International Governance

Trustees

The Trustees of CISV International are the nine elected members of the Governing Board. The Governing Board upholds CISV International’s vision, mission, and values and ensures that they are reflected in the strategic direction of the organisation. Three members of the Governing Board are elected by the Members of CISV International, the National Associations and Junior Branch. Every third year, one of those three Trustees is elected solely by the Junior Branch.

Individuals may be elected to the Governing Board for two consecutive terms. While every Trustee naturally brings the perspective of their Chapter, National Association, or region to the table, they do not represent those constituents. All Trustees represent all Members and are required to act in the best interests of CISV International.

Elections are managed by an Election Committee whose purpose is to promote a fair, open, informative, and constructive elections process.

Secretary General

The Secretary General is the Chief Executive Officer of the organisation and works very closely with the Governing Board. The Secretary General, with a small Senior Management Team, is responsible for the running of CISV International. The Secretary General attends all meetings of the Governing Board but is not entitled to vote.

Board of Trustees

Board of Trustees		Board of Trustees
1 September 2022 – 31 August 2023		1 September 2023 – 31 August 2024
	Term ends		Term ends
Marlien McKay (CAN)	31 August 2023	Florentine Versteeg (NLD)	31 August 2024
Esti Sindhunatha (IDN)	31 August 2023	Mary Rae Shantz (CAN)	31 August 2024
Francisco Pavão Martins (POR)	31 August 2023	Grace Emerson Vottero (USA)	31 August 2024
Ana Maria Cueva Batallas (ECU)	31 August 2024	Marlien McKay (CAN)	31 August 2024
Mary Rae Shantz (CAN)	31 August 2024	Nicole Offergeld (GER)	31 August 2025
Grace Emerson Vottero (USA)	31 August 2024	Yurek McKelligan (MEX)	31 August 2025
Nicole Offergeld (GER)	31 August 2025	Natasha Clarita (IDN)	31 August 2025
Yurek McKelligan (MEX)	31 August 2025	Anirudh Singh (IND)	31 August 2026
Natasha Clarita (IDN)	31 August 2025	Emma Meurling (SWE)	31 August 2026

Executive Team

Tanya Pérez Echeverría

Chief Executive and Secretary General

Annual and Trustee Report 2023 | Governance

CISV International

Committee and Team structure

In line with our approved People Strategy from 2021, the Governing Board and Senior Management Team have collaboratively reassigned chairs and responsibilities and, where necessary, new strategic teams have been established for 2023.

Each committee is led by either a Trustee, a senior staff member, or an experienced volunteer. Every committee also includes at least one member from the International Junior Branch Team. These committees primarily focus on policy and strategic development within their respective areas. Committees report directly to either the Governing Board or the Secretary General, working to shape the organisation’s overall direction.

Board Committees

Chairs and Co-chairs

Diversity, Natasha Clarita (IDN) Equity, Inclusion Grace Emerson Vottero (USA) & Belonging Finance Nicole Offergeld (GER) Governance Mary Rae Shantz (CAN) Safeguarding Marlien McKay (CAN),

Operational Committees

Strategic Project Teams

Chairs and Co-chairs 2024 International Florentine Versteeg (NLD) Meeting Decarbonising Anirudh Signh (IND) CISV Strategy and Grace Emerson Vottero (USA) Clarity Florentine Versteeg (NLD)

Chairs and Co-chairs

Under this new structure, each committee is supported by a staff member who is part of that committee. Once the committee’s recommendations are accepted by the Board, the implementation work is delegated to the staff member, who collaborates with the operational committees during implementation.

The Junior Branch is an essential and independent component within the CISV structure. It operates autonomously and plays a vital role in our organisation. It is not a formal Committee of the Board, unlike other organisational bodies. While the International Junior Branch Team ultimately reports to the Secretary General, it operates independently.

Education & Research Madelaine Vose (GBR) International Junior Branch Georgia Chase (CAN), Senior IJR Nour Merhi (LEB), Junior IJR Training Madelaine Vose (GBR) Organisational Development Dharmesti (Esti) Sindhunatha (IDN) Verification Dharmesti (Esti) Sindhunatha (IDN)

Annual and Trustee Report 2023 | Governance

CISV International

Administrative Regions

CISV International has three administrative Regions – Americas, Asia-Pacific and Europe, Middle East and Africa.

These Regions are served by Regional Teams, managed by a Regional Manager. The Regional Teams cover expertise such as Chapter Development, Educational Programmes, Training (methodology and logistics), and Risk Management.

There is also a Regional Junior Branch Team, which has a direct relationship with the International Junior Representatives.

Americas

Member Support Coordinators

Delfina Yarte (ARG) Karin Swagemakers (NDL)

Regional Risk Managers

Alejandro Umaña (GUA) Ramon Rosado (MEX) Stuart Pinks (CAN)

Regional Junior Branch Team

Teresita González (CHI) Humberto Carreño (MEX) Caterina Franca (BRA) Juampi Bernal (ARG)

Asia-Pacific

Member Support Coordinators

Bobit Manzano (PHL) Midori Kimura (JPN)

Regional Risk Managers

Diana Penyami (IND)

Regional Junior Branch Team

Lovina de Silva (NZL) Jannat Brar (IND) Alessa Fernandez (PHL) Ami Iwano (JPN)

Europe, Middle East, and Africa

Member Support Coordinators

Juan David Valencia Mendieta (COL) Michaela Zöttl (GER) Rafa Tito Moreira (POR)

Regional Risk Managers

As of December 2023, the EMEA region had not been appointed Regional Risk Managers

Regional Junior Branch Team

Ignacio Velasco (SPA) Djamil Habes (ALG/FRA) Lena Hoffman (GER) Gustav Stuhr (DEN)

As of December 2023, Lynn Faris, Regional Manager was on leave and the International Office brought in Dharmesti Sindhunatha, Carmen Mendoza Losada, and Mikaela Martin, as temporary Regional Support Staff to support in the absence of the Regional Manager.

Annual and Trustee Report 2023 | Governance

CISV International

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International Office

Comprised by a remote team of staff, the International Office contributes to CISV’s mission by providing high-level input, management, administration, and support to all aspects of CISV International operations and strategic development.

A Senior Management Team oversees the day-to-day work of the organisation. By the end of 2023, these are the:

Tanya Pérez Echeverría , Secretary General

Angela Forster , International Safeguarding and Risk Management Lead

At year-end, the office staff also included:

Administration Team

Simon Clear, Administration Officer

Nicola Hanks, Administrator

Stefanie Lotesoriere, Administrator

Communications Team

Lauren Prince, Communications Officer

Finance and IT Team

Israa Shah, Finance and IT Officer

Gatu Kirubi, IT Support Officer

Programmes and Operations Team

Lynn Faris, Regional Manager (On Leave)

Madelaine Vose, Training and Education Operations Officer

Dharmesti Sindhunatha, Regional Support Officer (Temporary)

Carmen Mendoza Losada, Member Administrator (Temporary)

Mikaela Martin, Member Administrator (Temporary)

Risk Management and Safeguarding Team

Jaz Simms, Safeguarding and Development Officer

Stefanie Greenaway, Risk Management Support Officer

Annual and Trustee Report 2023 | Our Purpose

CISV International

Reference and Administrative Details of the Charity

Registered Office

CISV International Office, 167-169 Great Portland Street, 5[th] Floor London, England, W1W 5PF

Company Registration Number

03672838

Charity Registration Number

1073308

Auditors

Robson Laidler Accountants Limited Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne NE2 1TJ

Solicitors

Ward Hadaway Sandgate House 102 Quayside Newcastle upon Tyne NE1 3DX

Bankers

Lloyds Bank plc 102 Grey Street Newcastle upon Tyne

Finance and IT Officer

Israa Shah

Constitutional Documents

CISV International Limited (“CISV International”) is a company limited by guarantee governed by its Memorandum and Articles of Association originally dated 17 December 1998. Amendments were decided by the Members at the 2001 and then the 2007 Annual General Meetings. In 2013, reflecting a governance restructure, the Memorandum and Articles of Association were fully reviewed, and significant amendments were approved. Changes to the section relating to the election of Trustees were also approved by the Members at the General Meeting in 2015.

CISV International is also registered as a charity with the Charity Commission.

Financial Statements

The financial statements on pages 42 to 58 have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Annual and Trustee Report 2023 | Our Purpose

CISV International

Our Purpose

In 2023, our members endorsed the Short-Term Strategy for 2023-2024. This strategy is crucial for CISV to operate efficiently, considering our limited resources and the numerous areas that require our support and enhancement as part of the impact of the Covid-19 pandemic. The approach was more operationally centred than usual, which was essential for us to strategically manage limited resources and support and improve a wide range of areas.

Two objectives were ratified, designed to guide CISV in delivering effective and meaningful programmes while nurturing a culture that aligns with and promotes our core mission: 1. Restore and strengthen safe and quality programs 2. Lay the foundation for a culture that supports and enables our mission

Annual and Trustee Report 2023 | Our Purpose

CISV International

Strengthened educational quality assurance and excellence in programmes

Over the course of the year, our Education and Research Committee has led the work towards updating our four programme guides, which are designed to support volunteers in programme delivery with a consistent approach.

Looking ahead to 2024, we are working to develop brand new programme guides that are more accessible and easier to navigate for all roles.

Our programme guides offer advice and best practice for Chapters and staff, with information about policies that everyone should follow to keep participants, staff, and volunteers safe. These updates to our programme guides will allow us to clarify outdated information and streamline the delivery of information.

We are updating camp-based role profiles and requirements, and looking to use the success of the Village curriculum to design the remaining campbased programme curriculums.

In the first quarter, we also released the Village Curriculum, a new resource created to guide and support Village staff members and leaders (programme adults) throughout the course of the programme. By covering the contents of the curriculum in programme training for all Village staff members, leaders, and JCs, we aim to provide clarity in working with the programme goals and indicators, helping the adults maintain an educational focus to provide a high-quality and safe experience.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Developed structures and processes to support healthy operations and organizational sustainability

We prioritised structures that would support our Member Associations to be more strategic towards reaching sustainability and running healthy operations. This was marked by the approval of the high-level principles that will inform the 2024 Membership System update.

We collaborated with Member Support Coordinators and representatives of our Members to understand the impact of the new proposed Membership System on the individual members, so we can clarify our proposal and mitigate any potential challenges.

The Treasurer’s Role Profile was updated to highlight the national and Chapter Treasurer’s responsibilities towards fundraising and strategic financial planning and align it with the new fee structure. We also relaunched the post-programme Issues Report process with the goal to provide our hosting Chapters with clarity on programme issues as well as feedback on staff and leaders.

Looking ahead, our wellbeing portfolio will continue to coordinate and align current and future projects and initiatives. We will continue to work with the Governance Committee and Senior Management Team to review and implement governance processes to ensure compliance and accountability.

We will continue to update all our governing documents in accordance with our yearly policy review timeline and develop strategies that continuously build an understanding of CISV International’s teams, committees, roles, and work.

In September 2023, we added a new Governing Board portfolio, Wellbeing. The first priorities have been to support the Secretary General, the Trustees, and Staff to secure the wellbeing among staff and volunteers. This new portfolio has also initiated work to identify gaps that hinder wellbeing and execution of duties within CISV.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Standardised risk management and safeguarding capacity across all CISV Members, programmes, and events

Our continued work towards strengthening our Risk Management Network was supported by the initiation of work on updating our key policies, procedures, training and forms to fill gaps, clarify requirements, and reflect learnings from the 2023 programme season.

There was also a reduction from seven to two chapters being categorised with a Red Rating.

We continue to work on updating our new resource library for Risk Managers, collaborating with our Serious Incident Team, Governing Board, and Risk Management Network to update the Organisation’s risk register.

Junior Branch has also prioritised tackling risk management through the Risk Management and Safeguarding in Junior Branch Strategic planning team, which was led by a group of volunteers who reviewed info-file documents like C-01, J-01, and J-02. Their work aimed to ensure the documents are updated and relevant from a risk management perspective and will continue working until August of 2024.

2023 also saw the second round of RAG rating assessments for all chapters being completed. The results showed significant improvement across risk management with an increase of 130 more chapters being categorised with a Green Rating to the previous year.

Looking ahead, we will continue to revise programme deadlines and implement additional quality reviews as we support our programme delivery and establish risk management and safeguarding guidelines for Junior Branch events.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Strengthened training capacity via review and update of our approach to training, learning, and development

The CISV International Training Strategy was successfully finalized, and the Training Committee was newly recruited based on the new strategy. The committee’s work will not begin until 2024, where they will be tasked with identifying further enhancements in our training curriculums.

Looking ahead, we will work towards improving our request system for custom training and implementing evaluations that allow our regional support teams to improve on these.

Our Risk Management and Safeguarding team also reviewed and updated the safeguarding training which is required to be completed by programme staff, leaders and Risk Managers. A complete review and update of the mandatory risk management training required by Risk Managers at all levels was also completed. The on-line training curriculum was also redesigned to reflect the in-person curriculum making the information more aligned.

Regional Training Forums will continue to improve as we implement specific training evaluation mechanisms and continue our work on the training curriculum to better prepare members to run their Chapters.

Annual and Trustee Report 2023 | Our Purpose

CISV International

December 2023 – January 2024 Programme Season Cancellation

CISV International identified several concerns about our readiness to run programmes, including a high number of preventable incidents during the June-August 2023 programme season, limited resources, and the strain on staff and volunteers post-pandemic. As a result, we decided to cancel a total of 20 international programmes scheduled for the December 2023 - January 2024 programme season.

best practices for risk prevention, update the programme guides, and prepare resources identified as needed.

The Governing Board made this difficult decision, which resulted in a loss of revenue for CISV International as well as the National Associations. This decision was used to prioritise work on necessary changes, allowing the Risk Management team to complete investigations and concentrate resources on reviewing risk management and safeguarding training, following up on the RAG rating, create new policies and procedures and improving

This decision was made understanding it would affect our Members differently due to their location. Although this financial impact could pose a significant threat to the sustainability of some chapters and negatively affect volunteer and participant engagement. This decision underscores CISV’s commitment to the safety and quality of our programmes, despite the potential financial and engagement repercussions.

Looking ahead, CISV International believed that the cancellation of the programmes would have less impact than running a smaller 2024 Programme Year and give staff and volunteers alike the opportunity to regroup and better prepare for future programmes. We plan to continue building on the work done during this break by mapping and creating a clear overview of training offers, identifying gaps to develop future essential trainings that focus on safe and quality programme delivery.

This time allowed us to start to develop best practice guidelines for staff and leaders together with clearer role definitions that support the recruitment, selection, and onboarding processes for programme volunteers. All these efforts will continue and are aimed at enhancing CISV’s sustainability at the local, national, regional, and international levels.

Annual and Trustee Report 2023 | Our Purpose

CISV International

My trust in CISV’s commitment to safety has been unwavering since I joined in 1996. As a leader, parent, and board member, I’ve seen our risk management evolve into a robust system that ensures the wellbeing of every child.

The pandemic tested us, but our strict safety measures led to a successful programme season. CISV strikes the perfect balance between safety and enriching experiences, allowing children to thrive in a secure and nurturing environment. Safety First is more than a mantra; it’s the foundation of CISV’s enduring success.

Dini A. Atmaji National Representative, CISV Indonesia

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Annual and Trustee Report 2023 | Our Purpose

CISV International

Established clear, deliberate communication and open dialogue with the CISV community

The Governing Board took an important step in integrating the representation of Junior Branch by inviting International Junior Representatives as guests to Governing Board meetings in a trial period. Their involvement in these conversations has represented a significant improvement in aligning CISV and Junior Branch work.

The International Junior Branch continues to work with Regional Junior Branch Teams to identify better ways to help National Junior Branches understand how they can best integrate into the wider operations. This work will allow us to provide National Junior Branches with the relevant tools that will help them in planning, hosting, and evaluating their Junior Branch.

Looking ahead, the Governing Board will renew their invitation to International Junior Representatives for 2024, and we will consider how their role should be defined through the analysis of our articles.

Our work will focus on developing and implementing a plan for long-term improved and collaborative communication that will help with better resilience to change and inform our long-term strategic work.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Increased relevance of CISV International by applying diversity, equity, inclusion and belonging lenses to ensure our operations are aligned with our educational principles

The Diversity, Equity, Inclusion, and Belonging committee continues to work towards how we can better achieve diversity, equity, inclusion, and justice within CISV. The committee began the development of guidance to support our policy review timeline.

Looking ahead to 2024, our DEIB Committee will conduct a phased needs assessment and finalise clear guidance on how to implement this at all layers of CISV.

This included work supported by defining CISV International’s shared definitions and languages for DEIB and the creation of the framework we would use to define this within the organisation to make CISV a safe environment for all volunteers, staff, and participants, especially those with marginalised identities.

These findings will help prioritise the way we implement this across the organisation.

In our work towards becoming a more inclusive organisation, we produced key deliverables that serve as the basis of the DEIB strategy work.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Integrated environmental sustainability into our operations and strategies

Our work towards environmental sustainability has, unfortunately, not advanced much throughout 2023. We have initiated a collaboration with Climate Fresk, an organisation dedicated to organising workshops that help people understand the current climate issues at a global level and help trigger the necessary changes for the preservation of life as soon as possible.

The strategic project team responsible for advancing this work encourages Member Associations to submit their ‘Decarbonising CISV Maturity Model Questionnaire,’ which is shared simultaneously with the National Report Form.

This work will allow us to create formal guidance on sustainability training and education to support the organisation’s efforts and allocate resources towards an environmentally aware and sustainable organisation. Responses from this questionnaire, which present a challenge as not many National Associations complete it, are compiled and shared in the ‘Decarbonising Best Practices Report.’

Looking ahead, we are excited to further our alignment with Climate Fresk and capitalise on CISV’s dynamic training, integrating environmental sustainability into our programmes.

Our efforts will be strategically directed towards pursuing progressive steps towards achieving carbon neutrality by developing comprehensive resources that empower our volunteers to minimise emissions in our programmes and events and implementing robust measurement tools to assess the environmental impact of our initiatives.

Annual and Trustee Report 2023 | Our Purpose

CISV International

Define plans for increased volunteer engagement

Looking ahead, we are excited to welcome volunteers to contribute to the long-term strategy ideation and clarification that will help define a path for CISV moving forward.

These volunteers, led by the work of the 2024 Global Meeting Team, will meet in August of next year to strengthen the international leadership capacity of CISV and to build a foundation to rebuild capacity at the local and regional levels.

Looking forward, we are eager to welcome volunteers who will contribute to the ideation and clarification of our long-term strategy. This will assist in defining a future path for CISV.

We continue to award individuals and teams with our annual volunteer awards, recognising those that have gone above and beyond in their role within CISV, at the Chapter, National, and International levels.

Annual and Trustee Report 2023 | Our Purpose

CISV International

CISV has been a big part of my life as it has really shaped who I have become as a person. A lot of change has unfolded while actively participating in different levels of the organisation, and it is important that us as volunteers come with an open mindset to be willing to make change effective.

I see great potential in youth development through the programmes CISV offers, and I’m here to contribute and see what we can do better. I hope we continue to ensuring our participants and volunteers are properly prepared and trained so we can continue to deliver the quality peace education programmes we are known for.

Ignacio Velasco Madrid Chapter President, CISV Spain

Ignacio facilitating at IJBC Mexico City, Mexico 2023

Annual and Trustee Report 2023 | Financial Report

CISV International

Financial Report

By the end of 2023, we began to witness stability, with revenues from membership fees and programme hosting striking a balance, and a very minimal deficit. Our steady expenses are a reflection of our unwavering commitment to supporting CISV’s mission, even amidst challenging times. In 2021, CISV encountered significant hurdles due to the pandemic. It resulted in a limited capacity from our members to host, a substantial gap in historical knowledge due to the loss of volunteers and staff, and a sharp decline in revenue from programme hosting. However, in 2022, we adapted our fee structure to diversify our revenue streams and initiated the implementation of our membership fee system.

The resilience demonstrated in 2023 stands as a testament to our recovery and adaptability. We extend our gratitude to each member for their indispensable role in this journey. Your ongoing support and involvement are vital as we progress, growing stronger together. We take pride in reporting that our financial statements have been meticulously audited to ensure transparency and accuracy. As a not-for-profit charity organisation, we are committed to operating with integrity and accountability, with no emphasis on earnings. Our primary objective is to serve our community and effect positive change through our sustainable charitable activities.

Annual and Trustee Report 2023 | Financial Report

CISV International

2023

Financial Highlights

£15,217 ANNUAL CLOSING POSITION

£178,375 £2,175,975 REVENUE MEMBERSHIP FEES REVENUE PROGRAMME HOSTING £15,217 £2,392,005 EXPENSES

£15,217 Surplus

2022

2021

£24,968 REVENUE MEMBERSHIP FEES £3,524 REVENUE PROGRAMME FEES

£23,880 REVENUE MEMBERSHIP FEES £725,237 REVENUE PROGRAMME FEES

£572,303 EXPENSES

£496,764 EXPENSES

Note: Due to a change in our accounting practices the revenue and expenses for 2023 now include the Hosting Fees.

Annual and Trustee Report 2023 | Financial Report

CISV International

Financial Highlights

Covid-19 Impact

2020: High Reserves, Low Income

In 2020, the advent of the Covid-19 pandemic precipitated unparalleled economic challenges. Despite this, we sustained high reserves owing to judicious financial planning and cost-saving measures. Nevertheless, our income was markedly low as the pandemic restrictions affected our programme hosting.

2021: Depleting Reserves, No Income

The following year, 2021, proved particularly tough. With protracted lockdowns and persistent restrictions, our income streams were virtually non-existent. This absence of income, combined with continuous expenses, led to a significant depletion of our reserves.

2022-2023: Recovery and Growth

As the world started to recover from the pandemic, so too did our finances. In 2022, we observed a gradual uptick in income as markets reopened and consumer confidence was restored. This favourable trend persisted into 2023, with both our income and reserves demonstrating considerable enhancement.

Annual and Trustee Report 2023 | Financial Report

CISV International

Financial Review

Reserve Policy

Financial Risk Management Policy

CISV continues to work towards a post-COVID strategy with a conservative financial projection. The Finance Committee remains steadfast in its commitment to monitor the organisation’s financial changes and deliver expenditure forecasts and recommendations to the boards.

Throughout 2023, CISV remains focused on replenishing its reserves. The funding structure will undergo a review in the coming years to ensure it is sufficient to cover forecasted expenses without depleting reserves. The plan outlines moderate expectations that, contingent on participant engagement and regrowth, we will reach the required level of reserves by 2026.

The charity’s principal financial instruments consist of cash and cash equivalents. Other financial assets and liabilities, such as trade creditors and trade debtors, arise directly from the charity’s operational activities.

The primary risks associated with the charity’s financial assets and liabilities are outlined below. The charity does not engage in any hedging activity.

Debts

Lloyds Bounce Back Loan

We secured a loan from Lloyds Bank under highly favourable terms due to our urgent cash requirement. The loan featured an extremely low interest rate and included a one-year grace period before the commencement of repayments. Given these conditions, the loan effectively provided us with free cash for a year, should we have chosen to utilise it in that manner. This arrangement was particularly advantageous as it allowed us to manage our operations, including restricted cash, for approximately 6-8 months without immediate concerns about repayment.

Annual and Trustee Report 2023 | Financial Report

CISV International

Funds Held as Custodian Trustee

Americas’ Regional Cooperation Fund

The ARC fund has been established to cover travel and associated expenses for the Regional Training Forum (RTF) in the Americas. This fund is managed by the ARC team in conjunction with the International Office, which offsets costs for National Associations in the Americas region through the provision of quarterly financial statements.

BEAM Fund

The BEAM fund was established to assist with hosting costs in the EMEA regions. This fund is jointly managed by the EMEA fund team and the International Office. The EMEA team typically provides selected National Associations with a grant, which is subsequently deducted from their quarterly statements.

Global Conference Fund

The Global Conference fund was established with the aim of supporting National Associations in building a reserve with CISV International over a span of three years to fund participation in the Global Conference.

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CISV International Annual and Trustee Report 2023 | Financial Report
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Statement of trustees’ responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statements under applicable United Kingdom law and United Kingdom Generally Accepted Accounting Practice.

Charity and Company law requires the Trustees (who are also the directors for the purposes of the Companies Act) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the group and of its financial activities for that period. In preparing those financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with the Statement of Recommended Practice for Charities and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity and the group will continue in business.

The Trustees bear the responsibility for maintaining accurate accounting records, which at any given time, disclose the financial position of the charity and the group with reasonable accuracy. This enables them to ensure that the financial statements comply with the Charities Act 2011 and the Companies Act 2006. They are also tasked with safeguarding the assets of the charity and the group, and hence, are responsible for taking reasonable measures for the prevention and detection of fraud or other irregularities.

Insofar as the Trustees are aware, there is no relevant audit information of which the group’s auditors are unaware. The Trustees have taken all necessary steps to make themselves aware of any relevant audit information and to establish that the auditors are privy to that information.

We, the trustees, confirm that we have referred to the guidance provided by the Charity Commission in respect of the public benefit requirement whilst reviewing our aims and objectives and during the planning and execution of our activities throughout the year. We have endeavoured to fulfil the charity’s purposes for the public benefit and in doing so, have considered the specific guidance on public benefit and charity purposes.

On behalf of the Trustees,

Yurek McKelligan

CISV International Governing Board Chair

Annual and Trustee Report 2023 | Looking Ahead

CISV International

Key Plans for 2024

Our 2024 Global Forum will take place in the Netherlands gathering International, Regional, and National volunteers and officials.

We will continue to work to elevate Junior Branch strategically with by setting clear goals and expectations to the annual International Junior Branch Conference.

We will activate the Programme Working Groups to support during the programme seasons and help with the review of our curriculums.

We will continue to clearly define how we triage Incident Report Forms and supporting programme seasons with a robust Crisis Plan.

Our Communications, Fundraising, and Partnership Committee will be stablished and recruited to support in raising the profile of CISV.

We aim to review our volunteer recognition offer to ensure volunteers feel valued and motivated by continuously improving how we demonstrate our impact on both participants and volunteers.

Annual and Trustee Report 2023 |Support Us

CISV International

Join us in shaping a brighter tomorrow

Your time, your passion, your skills — they have the power to make a real difference. At CISV, every moment you share with us helps to build a stronger, more connected future for all. Whether you can spare a few hours, or you’re looking for a deeper engagement, your contribution is invaluable.

Take the step. Be the change.

Engage with CISV today.

Volunteer with us and witness the impact of your efforts firsthand. From local community projects to international initiatives, your time can spark change and inspire hope.

CISV is more than a charity; it’s a global family. We encourage you to get involved at any level that resonates with you — locally, nationally, regionally, or internationally. Your unique perspective and expertise are what drive us forward.

When we unite in purpose, we amplify our impact. Join us in our mission to educate and inspire action for a more just and peaceful world. Your involvement today is an investment in a brighter tomorrow.

CISV International www.cisv.org international@cisv.org Building global friendship

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Appendix 1 Auditor’s Report

Robson Laidler Accountants Limited

Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne NE2 1TJ

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Independent Auditor’s Report to the members of CISV International Limited For the year ended 31 December 2023

Opinion

We have audited the financial statements of CISV International Limited (the ‘charitable company’) and its subsidiary (the ‘group’) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, Group and Charitable Company, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:

give a true and fair view of the state of the group’s and charitable company's affairs as at 31 December 2023, and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.

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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

the trustees' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the group’s or charitable company’s ability to continue to adopt the going concern basis of accounting for a year of at least twelve months from the date when the financial statements are authorised for issue.

Other information

The trustees are responsible for the 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. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Independent Auditor’s Report to the members of CISV International Limited For the year ended 31 December 2023

Opinions on other matters prescribed by the Companies Act 2006

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

the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 19, 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 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 group’s and parent 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.

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, is detailed below.

We obtained an understanding of the legal and regulatory framework applicable to both the company itself and the industry in which it operates. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the directors and other management. The most significant were identified as the Companies Act 2006, UK GAAP (FRS102) and relevant tax legislation. We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included:

confirming with the trustees and management whether they have any knowledge or suspicion of fraud;
obtaining an understanding of the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations;
assessing the risk of management override including identifying and testing a sample of journal entries;
confirmation received from the banks to verify the balance as on the last day of the accounting year;
reviewing minutes of meetings of those charged with governance; and
challenging the assumptions and judgements made by management in its significant accounting estimates.

Our audit did not identify any key audit matters relating to the detection of irregularities including fraud. However, despite

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Independent Auditor’s Report to the members of CISV International Limited For the year ended 31 December 2023

the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

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

Use of this 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. 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.

Michael Thomas Moran 16 September 2024

Michael Moran (Senior Statutory Auditor) For and on Behalf of Robson Laidler Accountants Limited Statutory Auditors Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Consolidated Balance Sheet

For the year ended 31 December 2023

Current financial year Notes Unrestricted funds £ Income and endowments from: Donations and legacies 2 2,788 Charitable activities Fees from National Associations 3 2,354,350 Other income 100 Investment income 22,255 Total income 2,379,493 Expenditure on: Raising funds 4 5,779 Charitable activities Charitable activities 5 2,392,005 Total expenditure 2,397,784 Net gains/(losses) on investments 33,508 Net income/(expenditure) for the year 15,217 Transfers between funds - Net movement in funds 15,217 Reconciliation of funds Fund balances at 1 January 2023 19 1,239,702 Fund balances at 31 December 2023 19 1,254,919	Designated funds £ - - - - - - - - - - - 42,146 42,146	Total 2023 £ 2,788 2,354,350 100 22,255 2,379,493 5,779 2,392,005 2,397,784 33,508 15,217 - 15,217 1,281,848 1,297,065	Total 2022 £ 9,142 1,976,981 100 49,991
			2,036,214 6,652 1,668,495
			1,675,147
			(137,389) 223,678 -
			223,678
			1,058,170
			1,281,848

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Consolidated Balance Sheet

For the year ended 31 December 2023

Prior financial year

ior financial year
Notes Unrestricted funds £ Income and endowments from: Donations and legacies 2 9,142 Charitable activities Fees from National Associations 3 1,976,981 Other income 100 Investment income 49,991 Total income 2,036,214 Expenditure on: Raising funds 4 6,652 Charitable activities Charitable activities 5 1,668,495 Total expenditure 1,675,147 Net gains/(losses) on investments (137,389) Net income/(expenditure) for the year 223,678 Transfers between funds - Net movement in funds 223,678 Reconciliation of funds Fund balances at 1 January 2022 1,016,024 Fund balances at 31 December 2022 19 1,239,702	Designated funds £ - - - - - - - - - - 42,146 42,146	Total 2022 £ 9,142 1,976,981 100 49,991
		2,036,214 6,652 1,668,495
		1,675,147
		(137,389) 223,678 -
		223,678
		1,058,170
		1,281,848

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Consolidated Balance Sheet

For the year ended 31 December 2023

Notes Group 2023 £ Fixed assets Tangible fixed assets 11 4,162 Investments 12 - 4,162 Current assets Investments 13 643,619 Debtors 14 181,919 Cash at bank and in hand 900,392 1,725,930 Creditors: amounts due within 1 year 15 (290,724) Net current assets 1,435,206 Total assets less current liabilities 1,439,368 Creditors: amounts due in more than 1 year 16 (22,500) Provisions for liabilities 18 (119,803) Net assets 1,297,065 Reserves Unrestricted funds: General fund 19 1,254,919 Designated funds 19 42,146 Total reserves 1,297,065	Group 2022 £ 2,802 -	Charity 2023 £ 4,162 318,850 323,012 - 175,381 719,515 894,896 (498,224) 396,672 719,684 (22,500) - 697,184 655,038 42,146 697,184	Charity 2022 £ 2,802 318,850
	2,802 612,589 361,653 747,596 1,721,838 (311,481) 1,410,357 1,413,159 (32,500) (98,811) 1,281,848 1,239,702 42,146 1,281,848		321,652 - 350,433 550,826
			901,259 (517,284)
			383,975 705,627 (32,500) -
			673,127
			630,981 42,146
			673,127

These financial statements were approved by the Board of Trustees on 3 September 2024 and are signed on their behalf by:

………………………………………….. Chair Company registration number: 03672838

The notes on pages 51 to 59 form part of these financial statements.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Statement of Cash Flows

For the year ended 31 December 2023

Cash flows from operating activities Net cash provided by (used in) operating activities Taxation Cash flows from investing activities Dividends, interest and rents from investments Purchase of tangible fixed assets Purchase of investments Proceeds from sale of investments Net cash provided by (used in) investing activities Cash flows from financing activities New loans Repayment of borrowings Net cash used in financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Cash generated from operations 2023 Surplus/(deficit) for the year Adjustments for: Depreciation Investment income (Gains)/losses on investments (Increase)/decrease in debtors Increase/(decrease) in creditors Cash generated from/(absorbed by) operations Analysis of changes in net debt 1 Jan 2023 £ Cash at bank and in hand 747,596 Borrowings excluding overdrafts 42,500 705,096	2023 £ 136,988 7,368 144,356 22,255 (4,415) (103,053) 103,653 18,440 - (10,000) (10,000) 152,796 747,596 900,392 2022 £ 15,217 3,055 (22,255) (33,508) 172,366 2,113 136,988 Cash flows £ 152,796 (10,000) 162,796		2022 £ 21,263 (21,936) (673) 49,991 (412) (1,167,922) 1,455,991 337,648 - (7,500) (7,500) 329,475 418,121 747,596 £ 223,678 1,860 (49,991) 137,389 (279,830) (11,843)




			21,263
			31 Dec 2023 £ 900,392 32,500
			867,892

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements For the year ended 31 December 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on a going concern basis. The Trustees have considered a period of 12 months from the balance sheet date and consider no further disclosures relating to the charity's ability to continue as a going concern need to be made.

CISV International Limited meets the definition of a public benefit entity entry under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Basis of consolidation

The group financial statements consolidate the financial statements of the charitable company and its subsidiary undertaking, CISV Insurance Company, on a line-by-line basis. A separate Statement of Financial Activities for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006.

1.3 Fund structure

The charity has restricted funds to account for the donor requiring that the donation must be spent on a particular purpose. All other funds are unrestricted income funds. The funds held in each of these categories are disclosed in the Reserves Notes.

Unrestricted funds comprise those funds which the trustees are free to use for any purpose to furtherance the charitable objectives.

Designated funds are amounts which have been put aside at the discretion of the trustees and are therefore not available for other purposes.

Restricted funds represent grants, donations, legacies and assets which are allocated by the donor for specific purposes.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements

For the year ended 31 December 2023

1.4 Income

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income received by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Incoming resources from grants related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of generating funds comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

1.6 Fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures & fittings 10% straight line basis Office equipment 33% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

Fixed assets are reviewed for impairment if events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared against its carrying amount. Where the estimated recoverable amount is lower, an impairment loss is recognised immediately in profit and loss.

1.8 Investments

Investments are included in the financial statements at cost less provision for any permanent diminution in value.

1.9 Cash at bank and in hand

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements For the year ended 31 December 2023

1.10 Corporation tax

As a charity, the company is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

1.11 Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

1.12 Debtors/creditors due within one year

Trade debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.13 Retirement benefits

The charity contributes to personal pension plans of its employees based on a percentage of salary. The personal plans are defined contribution schemes, and the funds are independently administered.

1.14 Operating leases

Rentals paid under operating leases are charged to the profit and loss on a straight-line basis over the period of the lease.

2. Donations and legacies

Donations and legacies
	Unrestricted	Unrestricted
	funds	funds
	general	general
	2023	2022
	£	£
Donations and gifts	2,788	827
Grants	-	8,315
	2,788	9,142

3. Charitable activities

	Fees from	Fees from
	National	National
	Associations	Associations
	2023	2022
	£	£
Chapter fees	-	21,444
Memberships	178,375	2,436
Activities and insurance receipts	2,137,488	1,908,142
Penalty payments	38,487	44,959
	2,354,350	1,976,981

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements

For the year ended 31 December 2023

4.	Raising Funds
		Unrestricted	Unrestricted
		funds	funds
		general	general
		2023	2022
		£	£
	Investment managers fees	5,779	6,652
		5,779	6,652
5.	Charitable activities
		Charitable	Charitable
		activities	activities
		2023	2022
		£	£
	Staff costs	494,447	307,318
	Depreciation and impairment	3,055	1,860
	Recruitment and other staff costs	32,899	28,345
	Premises expenses	18,585	10,341
	Computer and IT support	70,546	64,637
	Telephone, internet and fax	4,328	1,172
	Printing and stationery	380	203
	Professional fees	54,396	4,497
	Insurances	385,246	302,685
	Irrecoverable VAT	13,941	7,610
	Hosting fees	1,138,083	925,478
	Bad debts written off	(5,345)	(33,442)
	Exchange rate differences	4,125	(10,716)
	Subsidiary running costs	87,439	39,516
		2,302,125	1,649,504
	Share of support costs (see note 6)	83,880	13,191
	Share of governance costs (see note 6)	6,000	5,800
		2,392,005	1,668,495

6. Support Costs

port Costs
	Support	Governance		Support	Governance
	costs	costs	2023	costs	costs	2022
	£	£	£	£	£	£
Conferences and meetings	67,141	-	67,141	6,898	-	6,898
Audit fees	-	6,000	6,000	-	5,800	5,800
Sundry costs	10,337	-	10,337	115	-	115
Bank loan interest and
charges	6,402	-	6,402	6,178	-	6,178
	83,880	6,000	89,880	13,191	5,800	18,991

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements

For the year ended 31 December 2023

7. Net income from trading activity of subsidiary company

Net income from trading activity of subsidiary company	Net income from trading activity of subsidiary company	Net income from trading activity of subsidiary company
The results of the trading subsidiary CISV Insurance Company (a company registered in the USA) are set out below:
	2023	2022
	£	£
Turnover	32,511	28,731
Cost of sales	(87,004)	(51,445)
Investment income	22,255	49,955
Net income	(32,238)	27,241
Taxation	(10,110)	16,412
Unrealised gains/(losses)	33,508	(126,840)
Profit for the year	(8,840)	(83,187)
The assets and liabilities of the subsidiary were:
Current assets	1,063,924	1,053,469
Current liabilities	(145,193)	(125,898)
Total net assets	918,731	927,571

Aggregate share capital and reserves	918,731	927,571

8. Net income / expenditure

The net incoming resources are stated after charging:

Audit fee Depreciation Operating lease rentals Employees Wages and salaries Social security costs Pension costs Amount paid to key management totaled £137,853 (2022: £109,566) The number of employees whose annual remuneration was more than £60,000 is as follows £60,000 - £70,000 £70,000 - £80,000	Group 2023 £ Group 2022 £ 6,000 5,800 3,055 1,860 7,046 9,047	Group 2023 £ Group 2022 £ 6,000 5,800 3,055 1,860 7,046 9,047
	437,709 23,645 33,093 494,447 2023 No. - 1	268,916 14,189 24,212
		307,317
		2022 No. 1 -

9. Employees

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements For the year ended 31 December 2023

9. Employees (continues)

The average monthly employees during the year was:

Secretary General Fiscal Officer Administrative staff	2022 No. 2022 No. 1 1 1 1 12 7
	14 9

10. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

11. Tangible fixed assets

Group and charity Cost At 1 January 2023 Additions At 31 December 2023 Depreciation At 1 January 2023 Charge for the year At 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022	Fixtures and fittings £ 24,302 - 24,302 23,010 211 23,221 1,081 1,292	Office equipment £ 48,675 4,415 53,090 47,165 2,844 50,009 3,081 1,510	Total £ 72,977 4,415
			77,392
			70,175 3,055
			73,230

			4,162

			2,802

12. Fixed asset investments

Charity Cost or valuation At 1 January 2023 and 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022	Other investments £ 318,850
	318,850
	318,850

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements

For the year ended 31 December 2023

12. Fixed asset investments (continues)

Other investments compromise Investment in subsidiaries	2023 £ 2022 £ 318,850 318,850

Fixed asset investments relate to the shares owned in CISV International Insurance Company, which is a subsidiary based in USA.

13. Current asset investments

Cost or valuation At 1 January 2023 Additions Disposals Unrealised gains/(losses) At 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022	Group £ 612,589 103,053 (103,553) 31,530 643,619 643,619 612,589	Charity £ - - - -
		-

		-

		-

14. Debtors

Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income Deferred tax	Group 2023 £ 106,465 19,393 52,209 178,067 3,852 181,919	Group 2022 £ 299,044 4,406 46,983 350,433 11,220 361,653	Charity 2023 £ 106,465 16,707 52,209 175,381 - 175,381	Charity 2022 £ 299,044 4,406 46,983
				350,433 -
				350,433

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements For the year ended 31 December 2023

15. Creditors: amounts falling due within 1 year

Bank loans Trade creditors Taxation and social security Other creditors Amounts owed to group undertakings Accruals and deferred income	Group 2023 £ 10,000 115,369 6,377 87,728 - 71,250 290,724	Group 2022 £ 10,000 153,592 5,186 96,332 - 46,371 311,481	Charity 2023 £ 10,000 115,369 6,377 85,057 232,890 48,531 498,224	Charity 2022 £ 10,000 153,592 5,186 91,455 232,890 24,161
				517,284

16. Creditors: amounts falling due after 1 year Group 2023 £ Bank loans 22,500 22,500	Group 2022 £ 32,500 32,500	Charity 2023 £ 22,500 22,500	Charity 2022 £ 32,500
			32,500

17. Bank loans Bank loans Payable within one year Payable after one year 18. Provisions for liabilities Deferred tax liability Loss reserve provision	2023 £ 32,500 10,000 22,500 32,500 Group 2023 £ - 119,803 119,803	2022 £ 42,500
		10,000 32,500
		42,500
		Group 2022 £ - 98,811
		98,811

The charity has no provisions for liabilities.

Appendix 1 | Independent Auditor’s Report

CISV International Limited

Notes to the Financial Statements For the year ended 31 December 2023

19. Reserves

Group General fund Operating fund Designated funds Global conference fund Total unrestricted funds Charity General fund Operating fund Designated funds Global conference fund Total unrestricted funds	Balance at 1 Jan 2023 £ 1,239,702 42,146 1,281,848 Balance at 1 Jan 2023 £ 630,981 42,146 673,127	Income £ 2,379,493 - 2,379,493 Income £ 2,357,138 - 2,357,138	Expenditure £ (2,397,784) - (2,397,784) Expenditure £ (2,333,081) - (2,333,081)	Transfers £ - - - Transfers £ - - -	Gains (losses) £ 33,508 - 33,508 Gains (losses) £ - - -	Balance at 31 Dec 2023 £ 1,254,919 42,146
						1,297,065
						Balance at 31 Dec 2023 £ 655,038 42,146
						697,184

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Global conference fund

The global conference fund has been separately designated by the Trustees in order that the surplus from the global conference can be identified and that the Charity is aware of its continuing commitment to invest this money in the Global Conference.

20. Related party transactions

There were no disclosable related party transactions during the year (2022: none).

21. Trustees

No trustee received any remuneration during the period (2022: none).

During the year £8,736 (2022: £83) were reimbursed to a total of 9 (2022: 1) trustees.

22. Ultimate controlling party

The charity is under control of the board of trustees.

2023-12-31-accounts

Annual and Trustee Report 2023 Building a stronger future for CISV

Contents

Our mission

About CISV

CISV’s Educational Principles

CISV’s Values

Organisational Goals & Activities

Annual and Strategic Objectives

Maite Andrade

CISV programmes are fun and interactive, engaging both individuals and groups

Village

Early life experiences shape the way we see the world.

Youth Meeting

Small gatherings inspire big ideas.

Step Up

Young people learn when given the chance to lead.

Our cultures begin in our homes.

Exchanging ideas is a powerful tool for leadership development and global learning.

Junior Branch

International Programmes and Activities

National Associations

Promotional Associations

International Governance

Trustees

Secretary General

Board of Trustees

Board of Trustees

Executive Team

Tanya Pérez Echeverría

Committee and Team structure

Board Committees

Chairs and Co-chairs

Operational Committees

Strategic Project Teams

Chairs and Co-chairs

Administrative Regions

CISV International has three administrative Regions – Americas, Asia-Pacific and Europe, Middle East and Africa.

Americas

Member Support Coordinators

Regional Risk Managers

Regional Junior Branch Team

Asia-Pacific

Member Support Coordinators

Regional Risk Managers

Regional Junior Branch Team

Europe, Middle East, and Africa

Member Support Coordinators

Regional Risk Managers

Regional Junior Branch Team

International Office

Tanya Pérez Echeverría , Secretary General

Administration Team

Communications Team

Finance and IT Team

Programmes and Operations Team

Risk Management and Safeguarding Team

Reference and Administrative Details of the Charity

Registered Office

Company Registration Number

Charity Registration Number

Auditors

Solicitors

Bankers

Finance and IT Officer

Constitutional Documents

Financial Statements

Our Purpose

Strengthened educational quality assurance and excellence in programmes

Developed structures and processes to support healthy operations and organizational sustainability

Standardised risk management and safeguarding capacity across all CISV Members, programmes, and events

Strengthened training capacity via review and update of our approach to training, learning, and development

December 2023 – January 2024 Programme Season Cancellation

Established clear, deliberate communication and open dialogue with the CISV community

Integrated environmental sustainability into our operations and strategies

Define plans for increased volunteer engagement

Financial Report

Financial Highlights

Financial Highlights

Covid-19 Impact