Adventl•t Development & Rollef Agency - UK Tru•ts•B' R•port and Fln•nchl stat￿nts Y•ar Md•d 31 D•cwTrlxbr 2020 Adventlst Development & Relief Agency - UK Trustees. Report Year Ended 315t December 2020 Reference and Administrative Details". Trustee$: lan Swetney (Cha5r] lohn Surridge Earl Ramharacksingh (Hon Treasurer) Andrew Baildam Stephen Logan Hella Mateus jennifer Phillips Snowdon Reld Helen Rodd Tristsn Simmons Honorary Trustee: lohn Arthur OEI General Secretary: Bert R Smit. Chief Exccutlve 0￿1Ccr Bankers: HSBC Bank plc. 73 Hlgh Street Watford, WDI 2DS Solldtors: Anthony Collins LLP, 134 Edmund Streec Blmingham. BS 2ES Audltors: Moore Kingston Smlth LLP, 4 Victorla Square, Si Alban5, ALI 3TF Re815tered Offlc¢: Brltlsh Unlon Conference. StanborouRh Park, Watford, WD25 9IZ Re8litered Charlty Numbers: ngland and WalLlS.. 1074937 Isleofman.. IOM 1101 Scotland,, SC037726 Legal Statement We presenl this report and flnanclal statements of the charity for the year ended 31 December 2020. which have been audited by Moore ￿'n8$tOft Smith LLP. The Charity a150 operate5 and is identified under the acronym ADRA-UIL The financlal statements have been prepared In accordancc wlth the accouniing policles set out in Note I to the accounts and comply with the Charity's trust deed. the Charlues Act 2011 and Charitles SORP (FRS1021. Pa8e'. I ## **Adventist Development & Relief Agency - UK Trustees' Report Year Ended 31[st ] December 2020** ## **Structure, governance and management of ADRA-UK** ## **a. Constitution** The Charity was established by Trust Deed dated 24 November 1998 (updated in 2001 and 2008). The principal object of the Charity is to apply financial, material, and technical resources toward: a. The relief of poverty, sickness and distress of those in need, resulting from the effects of war, famine or any other natural or man-made disaster anywhere in the world; - b. Addressing the long-term effects of poverty; - c. The education of the public concerning the causes, effects and means of alleviation of poverty and distress. ## **There has been no change in objectives since the last report.** ## **b. Method of appointment and election of trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. ## **c. Organisational structure and decision making** The Charity is governed by its Board of Trustees. It is part of the international network of offices of the Adventist Development and Relief Agency - International and works in co-operation with other offices in the network in implementing approved projects. ## **d. Risk management** The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. ## **Statement of Financial Activities (SOFA)** The SOFA shows a deficit of £103,628. This was £94,712 higher than originally budgeted for in 2020 which can be partly attributed to a loss of donated income as a result of the pandemic. ## **Income** Donated income is made up of general donations, legacies and the annual Appeal income. The Charity's main donor base consists of members of the Seventh-Day Adventist Church. Donated income reduced by 16% in comparison to 2019, a reduction mainly attributable to the effects of the pandemic which has hampered normal fundraising activities. The Charity is grateful to its donors for their continued giving as these funds go a long way towards helping those in need both here in the UK and abroad. Our European Union funded Sri Lanka 'Assisting Communities in Creating Environmental and Nutritional Development'(ACCEND), the Myanmar CASE2LEARN, Thailand (CSO-DPAMR) Development for the Promotion and Advancement of Migrants Rights and the Ghana 'Bono Asante' (BAAT) projects continued while the Thailand 'Enhanced Capacity for Migrant Advocacy' (ECM�) project came to an end in June 2020 and the Swaziland (ELIV.ES) Enhanced Livelihoods of people living with HIV in the Lubombo and Shiselweni regions project came to an end in January 2020. The UK Foreign, Commonwealth and Development Office (FCDO) funded 'Girls Education South Sudan 2' GESS2 project in . . South Sudan continued and a new humanitarian project was realised in Yemen 'Integrated Cash Intervention' ICI in 2020. **Page:2** Adventist Development & Rellef Agency - UK Trustees. Report Year Ended 3151 December 2020 The Rwanda [REAP2) Rwandan Glrls Education Advancement Programme 2 project came to an end in january 2020. We have seen a Increase of 54% in Income from Charitable Activities. Other Income (whlch includes unrea115ed gains on invcstments) was lower than in the prevlous year. Expendlture Restrlcred expenditure on charltsble activities, whlch conslsts of prolert costs funded by FCDO and the EU. saw a 67% increase In comparison to 2019. This was driven by GESS, ICI and continued spcnd on ACCEND project& As part of project grant conditiDn5, ADRA Is often rL'quired to contribute towards fundlng a proportlon of the project co.sts, i.e., maLch funding. In additlon to th15, ADRA-UK finances small prolects direcdy. The match fundlng and the small project funding thus constitutc the unrestrictL.d cxpendSture on charitable actlvitles. In 2020. the unrestrictod charltable expenditure reduced by 27% as a re.sult of reduced unrestricted Income. In 2020, the charity did not employ any fundraislns staff thereby resulting in a 6% decrease In expenditure on ralsln8 funds. Balance Sheet The amount of cash held in rhe bank incrca.scd by 22% largely due to Agcnry income for the ICI and ACCEND prolerts. A increase in Creditors is reflected in the Balance Sheet as a resuli ofthe Ilabilltles on the set projects. ADPA.UK also advanced funds to partnerln8 ADRA officcs Sn order to facllirate project implementstSon. Funds thai were unused by these offices are reco8nlsed a5 Debtors. The Debtors was malnly drlven by the advanccf to Srl ianka and Yemen pmjKts. Prlnclpal Fundlng ADRA-UK'5 SUCLCSS is 5ubstantlally dependent on wSnnSng projL'cls supported by the European Unlon IEUI and the FCDO, and on Its annual Appeal. The Charity is also 5UPPOrted through dunatliJn.s and legacles by members of thc Scventh-day Adventlst Church. Materlal Investments Pollcv ADRA-UK Seeks to respond to emergent neL.ds and thus maintains its reserves in deposit funds or Money Markct intere5t- bearin8 accounts. It has also been the recipient of invesLment equSties and bonds. which have been retained. Reserves Pollcv The CharfWs Reserves are separated into three maln categorles (See notes 19 and 201.. Restrirted funds are generated whcn the donor stipulates how their donation may be spent At thc year end. restrirted funds amounted to £180.088. Unrestricted fundf arc Rcnerated when donors do not Stipula￿ how their donation may be spenL At the year end. unrestricted Funds amounted to £1.891.064 Unrestricted designated funds are those that have been set aside by the Trustees for specific puryose such as prolert fvndlng. At the year end, unrestrtcred deslgnated fvnds amounted to £944.60I. Page- 3 Adventist Development & RellefAgency- UK Trustees. Report Year Ended 3151 December 2020 Publlc Beneflt In setting plans and priorlties for areas ofworK the Trustees have given regard to guidance from the Charlty Commission on the provlsion of publlc benefiL In particular the Trustees have considered and will continue to consider how our planned artlrftles wlll contribute to the objectives we have seL How we deliver our principal objectlve'reduction of poverty in the rellef of suffering partlcu13rly in situations ofdisastcr" Is demonstrated in our tM)Ilcles, objectives and plans. The public benefit arisinR from our work Is inherent in the grants made and the as.slstance given. Further we are mlndful of the sodal, moral and ethlcal rauses of poverty and our purpose is to address both the causes and offer rellefin outrome. Key Mana8ement Personnel The Trustee.$ conslders the board of Trustees, Chief Executive Officer, Chlef Flnance Offlcer and Chlef ProBrammes Offlcer as comprising the key management personnel L)f the Charity in charge of directing and controlllng the Char5Ly an(1 runnlng and operating the Charlty on a day-to-day basls. All Trustees glve of iheSr tlme frecly and no Trustee remuneraiion was pald in the year. Dcta115 of Trustee expenses and related party tran5action5 are dlsclosed in note 20 of the accounts. Trustees are requlred to dlsclose all rclevant Interests and register them with the ChSefExecuilve. None of the Trustees had flnanclal Sn¢erests with the Charlty or any such Interests would be disclosed. Trustee Inductlon and tralnlng Prospcctlve new Trustees are famillar with the Charity as they have been assodated with the Agency in some way. New Tru.¥tees are Invlted for an inductlon day with.scnlor staff at the Agency. New Tru5tec.$ are provided with inforniation whlch outlincs spoclflc responsibilltles and expectations of both the Trustees and the Charity. On-going traSnln8 is offcred to all Trustees. whlLh includes events and courses that are organised both intcrnally and externally. Beyond thls, Trustees arL' invlted at time5 to monitor projects IM)th as ambassadors and consultsnts. The Trustee5 are responsible for preparlng the Trustees. Annual Report and Firtanclal Statements in accordancc wlth applicable law and Unl￿d Klngdom Accounting Standards (United Kingdom Generally Accepted Accountln8 Practlce.) The law appllcable to charltlcs England and Wales requlres the CharSty Trustees to prepare financlal statements for each year which give a true and falr vlew of the state of aFfair5 of the Charity and of the Incoming resources and application of rcsources, of the Charlty for that per5od. In preparlng the financlal ststements, the Trustees are requlred to.. Select sultable accountlng pollcles and then apply them ¢ongistently.' Observc the methods and principles in the Charities SORP., Make ludgements and estlmates that arc rea50rtable and prudent: Statc whether applicablc UK Accounting Standards have been followed, suble¢t to any material departures dlsclosed and explained In the finan¢lal statements,. Prepare the financial statements on the going concern basi5 unless it is inapproprlate to presume that the charity wtll continue in bu5incss. The Trustees are responsible for keepln8 proper accounting records that disclose with reasonable accurary at any time the financial position of the charitable company and enable them to ensure that the financlal statemenis comply with the Charitie5 Act 2011, the Charltles SORP (FRS102) and the provisions of the Trust Dced. They are a150 re5ponsiblc for Pa8e'. 4 Adventist Development & Relief Agency - UK Trustees. Report Year Ended 31$¢ December 2020 safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection offraud and other Irregularlttes. Statement of Dlsclosure to Auditors So far as the Trustees are aware. there Is nr> relevant audit inForniation of which the Charity's auditors are unaware- and The Trustees have tsken all the step5 that they ought to have taken a5 dlrectors to make themselves aware of any relevant audlt Information and to establish that the Charity's audltors are aware of that Informatlon. Approved by the Trustees of Adventist Development and Relief Agency UK and slgned on thelr behalf by Earl Rarnharack5ingh, Honorary Treasurer, Oate 7 June 2021 Page: 5 Adventist Development & Relief Agency- UK Independent Auditors, Report Year Ended 31 December 2020 Independent Auditor's Report to The Trustees of The Adventlst Development Rellef Agency Unlted Klngdom Oplnlon We have audited the flnancial ststements of the Adventist Development ReliefAgency United Kingdom for the year ended 31 December 2020 which comprise the Statement of Financial Activitie5, the Summary Income and Expcndlture Account. the Balance Sheet. the Cash Flow Statement and notcs to the financial statemcnts, Including a summary of sixniflcant accounting policies. The financial reporting framework that has been applied in thclr preparation is applicable law and United Kingdnm Accounting Standards, Including FRS 102 'Thc Financlal Reporting Standard Applicable in the UK and Ireland (United Kingdom Gcnerally Accepted Accounting Practice). In our oplnlon the flnanclal statements: iyc a true and falr vlew of ihe S￿tC of the charity's affalrs as at 31 December 2020, and of Its outgoing resourcc5 and application of resources, for the year then ended,. have been properly preparcd In accordance with United Kingdom Generally Accepted Accountin¥ PractlLe', and have been prepared in accordance wlth the Charlties and Trustco Investment (Scotlandl Act 2005 (as amendcd), regulations O and 8 of IhL Charlties Accounts (Scotland) ReRulatlons 2006 (as amondedl and the Charitics Act 2011. Basls for opSnlon Wc conducted our audlt In accordance with Internatlonal Standards on AudilinE IUKI {ISAs(UKI) and applicable law. Our responsibilities under those standards are further described in the Auditor's RL'sponsibilities for ¢he audit of financial statements section of our report, We arc independent of the charity In accordance wSth the ethical requirements that are relevant to our audit of the financial statemenLs In the UK includlng the FRC'S Ethlcal Standard, and we havc fulfilled our other ethical re5ponsibilitie5 In accordance wlth these rcqulrements. We bL.lieve that thc audlt evldence we havc obtained Is sufficient and approprlate to provSde a basis for our opinion. Concluslon5 relatlng to 8oln8 concern In auditing the financial ststements, WL have concluded that the Irustee5' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performcd, we have not identified any material uncertainties rclating to events or cotldilions that, individually orcollectively, may cast5ignificant doubt on the Charity's ablllty to continue as a going concern fora period of at least twelve months from when the financial statements are authorlsed for Issue. Our responsibilities and the responsibilities of the trustccs w5th respect to golng concern are dc5cribed in the relevant sections of thls report. Other informatlon The other information comprise5 the information included in the annual rcport other than the financial statements and our auditor's report there0￿ The Lru5tees are responsible for the other informatlon. Our Page.. 6 Adventist Development & Relief Agency- UK Independent Auditors, Report Year Ended 31 December 2020 opinion on the financial statements d(Jes not cover thc other inforniation and, except to the extent otherwise expliciily stated in our repor( 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 inforniation and, in doing so, conslder whether thc other information is materially inconsistent with the flnanclal statcments or our knowledge obtained in the audit or otherwise appears to be materlally misstatLid. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether there is a material miss¢atement in the financial.statcment5 or a material misstatement of the othLr 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 thal fact. We have nothing to report in this regard. Matters on whlch we are fequlred to report by exception We have nothlng to report In rc.¥pcct of the following matter.$ where the Charities Act 2011 and the Charltles Accounts (Scotland) Regulations 2006 (a5 amcnded) requlres US to report to you if, in our oplnlun: the information Kiven In the Trustees. Annual Report Is Inconsistent in any material respect with the Anancfial statements,. or the charity has not kept adequate accounting rL*Lords', or thL. financlal statements are not In agreement with the accounting records and returns,. or we havc not rcceived all the information and explana¢ions we requirL.d for our audit. Responslbllltles of trustees As explained more fully in the trustees, responsibilities statement set out on pagL 4, thc tru.%tccs are rcsponslble for the preparation of the flnancial statemcnts and for belng satisfied that they give a true and fair view, and for such internal control as the trustees determinc is nccLssary to enable the preparation of flnancial statLhments that are free from matcrial mSsstatemenL whether due to fraud or error. In preparing thc financial statements, the trustees are responsible for assL'ssing the tharity's ability to continue as a 8oing concern, dlsclosing, as applicablc, matters related to going Loncern and using the going concern basis of accounting unless the trustces cithEr intend to liquidate the charity ur to cca5e operations, or havc no reallstic alternative but to do so. Auditor's responslbllltles for the audit of the financial statements We have bcen appolnted as auditor under secknon 144 of the Charities Act 2011 and report in accordance with regulations made under section IS4 of that Act and Section 44[lJ{cJ of thc Charitic5 and Trustee Investment (ScoLiandl Act 2005. Our objectives are to obtain reasonable assurance about whether the flnanclal sratemenLS as a whole are free from material misstatemen¢ whether due to fraud or error, and to issue an auditor'5 report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that a audit conducted in accordance with ISAS (UK) will always detect a rnaterial misstatement when it exists. Misstatements can arlse from fraud or error and are considered material if. individually or in aggregate. Page.. 7 Adventist Development & Relief Agency- UK Independent Auditors, Report Year Ended 31 December 2020 they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compllance with laws and regulations. We deslgn procedures in line with our responsibilities, outliT]ed above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detectlng Irregularities. including fraud is detailed below. Explanation as to what extent the audlt was consldered capable of detectlng Irregularltles, Includlng fraud The oblectlves of ouraudlt in respect of fraud, are,. to Identlfy and assess the risks of materlal mlsstatement of ihc financial statements duc to fraud,. to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement duc to fraud, through designing and implementing appropriate responsos to thosc assessed risks,. and to respond appropriately to instances of fraud or suspected fraud identified durlng the audiL However, the primary responsibility for the prevention and detection of fraud rests wlth both management and those Charged with governance of the charity. Our approach was as follows.. We obtalned an understsndlng of the legal and regulatory requiremonts appllcable to thc charlty and considered that the most Si￿nIfIcant are the Charlties Act 2011, the Charity SORP, Charlties AccounLs (Scotlandl Regulatlons 2006 (as amended) and UK financial reportlng Standards as Issucd by the Financlal Reporting Councll. We obtained an understanding of how the charfty complle.% wlth these requirements by discussions with managemLnt and those chargcd wlth governance. We assLhssed the risk of rnaterlal misstatement of ihe financlal statements., Includlng the rlsk of material mlsstatemenl due EO fraud and how it might occur, by hold5ng discussions wlth management and those charged wlth governance. We inqulred of management and those charged with Rovernanceas to any known instances oFnon- compllance or suspected non.compllance with laws and regulation.s. Based on ihis understandin& we designcd specific approprSate audit pmcedures to ideniify instancLiS of non.compliance with laws and regulatiun5. Thls includcd maklng enquiries of management and those chargcd with governance and obtaining addltional cormbnratlve evSdence as required. As part of an audit in accordance with ISAS (UK) we cxerclse profes.sir)nal Judgement and malntalrt professlonal 5cepticlsm thrrjughout the audit. We a150'. Identify and assess the risks of material mi55taicment of the financlal statements, whether due to fraud or error, design and perform audit procedures rc.sponsive to thosc risks, and obtain audit evidence that IS Sufficient and appropriate to provide a basis for our opinion. The risk uf not detecting a material misstatement resulting from fraud is higher than for onc resulttn8 from error, as fraud may involve collusion, forgery, intentional umissSons, mlsrepresenratlons, or the overrlde of internal control. Obtaln an undLsrstandlng of intcrnal control relLbvant to the audit in order to desiRn audit procedures that are appropriate In the circumstances, but not for the purposes of cxpre5sing an opinion on the effectivencss of the charity's internal control. Evaluate the appropriatene55 of accounting policies used and the rea50nableness of accounting estimates and related disclosures made by the trustee5. Page.. 8 Adventist Development & Relief Agency- UK Independent Auditors. Report Year Ended 31 December 2020 Conclude on the appropriateness oFthe trustees, use of the going concern basis of accountlng and, based on the audit evidence obtained, whether a rnaterial uncertslnty exlsts ￿lated to events or condition5 that may cast significant doubt on the charity's abillty to continue a5 a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to the related disclosurLis In the finanLial statements or. if such disclosure5 are inadcquate. to modify our opinion. Our conclusions are based on the audit evldence obtained up to the date of our auditor's reporL However, future events or conditions may cause the charlty to ceasc to continue as a going concern. Evaluate the overall presentatlon, structure and content of the financial statements, including the disclosures, and whether the financial ststements represent the underlying transarttons and events in a manncr that achieves fair presentation. We communicate with those charged with governance regardin& among other matters, the planned scope and tlming of the audit and signiflcarlt audit findings. includlng any significant deficiencies In Internal control that we identify durlng our audi¢ Use of our report Thi& report is made solely to the charlty's trustees, as a body, In accordance with Chapter 3 of Part 8 of the Charities Act 2011 and to the charfws trustees, as a body, in accordance wSth Section 4411)(c) of the Charltles and Trustee Investment (Scotlandl Act 2005. Our audit work ha5 bcen undertaken sn that we mlght statc to the charity's trustees those matters we are requlred to stale to them in an audllor's report and for no other purposc. To the fullest extent pcrmitted by law, we do not aLcept or assume responslblllty to any party other than the charity and charlws trustee5 a5 a body, for our audit work, for thls reporL or for the oplnion we have formed. Moore Klngston Smlth LLP Date 2410612021 ststutory Auditor 4 Victoria Square St Albans Herts ALI 3TF Moore Kingston Smith LLP is eligible to act as audltor In terms of Section 1212 of the Companles Act 2006 Page.. 9 Adventist Development Rellef AEency-UK Statement of Financial Aft￿lty For The Year Ended 31 December2020 2019 Unrettrlcted Fundi Rwtrfcted Fund5 T•tal Umestrlcted Re51rfcted F￿ndS Funds Totsl In¢omlni Resouttes Income and Endowm•nts From.. Donationsand Le8acie5 CharltableActlvllles In¥e5trnents 673,991 107,339 2,929 37,503 L570,892 711.494 1,678,231 2,929 8Di,08B 88.962 8,818 19.175 654 918 043 47,B99 998,1% 848,987 1,087,158 8,818 19,175 Other Income Totsl IvKomlnq R•wwces Hesourc•5 £xpEnd ExPen￿￿UreOfv'. Charitable Actlvltles 773,523 9).091 614 1,623,334 837 2,396,857 90.928 1,062,373 92,024 974,020 4.911 2,036.393 96,9a5 2 133 328 Totsl E¥•ended 14et lexper4iiitsrei/lntomtb¢lor• In¥eitmtntyln5lllosseil Nei Ilossesl/gain5 on Inveslment$ Net lexpendltureVln(ome bpfore tr•nsf¢ Transfers between funds Plet movemeht In lund R•eontlll•tlon of Fund5'. Total fund5 brou8hl l(krwird T•t•l fund5 c•rrled forw• 179,3551 115,7761 195,iJil P36,3541 67,164 1ts9.1901 8,497 3,970 ?0521 115.7761 11046281 123lJ841 67,164 1165.110) 6,853 6,8521 1216281 1103.6ZII 19,148 86,312 1251,5321 1115,2201 1,972,064 202.716 2.174,780 2 071 152 2,223,596 1971064 116,404 2,340,IX)O p4& 10 Adventlst Development Relief Agèn¢y-UK Balancè Sheet As at 31 Dètèmber 2020 Tot41 2010 Tot•1 1019 Ax•dkn¥qts Ton8lble Flxed Asse15 4,455 Oebtors InveslrnentS Cash ai bank Tot•1 Current A5$4ts I,8￿,112 204,9Z2 2.497,144 4 592 198 680,770 213,419 2,053,459 Credltors.. Amounts f•llin8 duewlthln olle year 2 522 764 777 323 Nqt Curr•ntAs5èts 2 170 325 Yot41 N•tNM•ts 2 174 780 Restricted Incomo Fynd5 Unresirlded Fund5 Tot•1 Chriry F¥nds 180,0 l 891064 2 071152 202.716 1,972,064 2 174 780 07 June 2021 Approved Dnd iuthorlsed forlssye ty th• 8oJrd olTru5tees on..................,..,...,,.,...,... Ind s18ned on It5 behalf by.. Eorf R•mharack51nBh Honorary Tre•syrnr P4&11 Adventlst Development Relief Agen¢y-UK Cash Flow Statement Year Ended 31 Decernber 2020 I￿0 1019 sh Flowslr•m Operat1￿ Act￿ltIES.. Net Cash 8enerated fvomlused by OFeratlnB Attl*At (Note 111 440,756 11,031,511) C•sh Flows from In¥wtlni A¢il¥ltlu'. Divpyends and Interest from Investrnent5 Purch05e of Fixed A5se15 Nei cash provId￿ by In￿tIr*&￿1¥￿Ie1 2,929 8,818 2,g47 5,871 I,929 Ch•ns•ln ush •ndc•$h e4ul¥•lents Sn r¢poriiw p¥lod 443,6B5 11,015,640) Cash and Cash EquSvalents at the bè8lnrtln8of the rep¢rtln8 perlod 2,053,459 3,079,Q99 C•th and Cnsh Equlv•lents •t1￿ end of th• reportlry perfod 1053 459 AN1￿1$ oi In n•t a•bt At st*rt ¢1 C•5h fl At end of vNr 2,497,144 2,497.144 Cash Trtal 2,e53,459 2.053,459 443,685 443,685 P￿fy. 17 Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 Note l- Accounung Poll¢les B8515 of preparation The account5 Ilinancial statements) have been prepared under the historical cost conveniion with transaction5 recognised at cost or transaction value unless otherwisè stated in the relevant note to these accounts. These flnanclal statements have been prepared in accordance wlth the statement of Recomrnended Practice.. Accounting and Reporting by Charities prepariD8 their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republlc of Ireland IFRS 1021 and the Finanoal Reportlng Standard appllcable In the United Kingdom and Republlc ol Ireland IFRS 1021 and the Charities Art 2011. b. Golng Concern The Trustees have assessed whether the use of 80ing concernls approprlate and have considered possible events or conditions that mlght cast significant doubt on the ability of the Charity to ¢ontinue as a 80ing concern. The Trustees have made th55 assessment lor a period of at least one year from the date of the approval ol these Ilnanclal Statements. In partlcular. the Trustees have consldered the Charitls forecasts and projections and have taken account of pressures on Income. The Trustees have also consldered the impact of the on8Oln8 COVID-19 pandemlc and measure5 taken In the UK. A5 result of the COVIO-19 measure5 taken, the annual door-to-door collection was cancelled In the UK whl¢h has caused all doof-to-door income to cease In 2020. However. the Charity continues to receive 8fant5 and ad hoc donations. Stall have a150 been able to Work from home in ordei to malntain the day to day runnin8 of the Charlty. Furtherrnore, as at 31 December 2020 the CharSty had cash reserves of over £2 mllllon whlch the Trustees belleve is suffl¢ient for the charlty to meet its liabilities as they fall due. After makln8 enquiries, the Trustees have concluded that there is a reasonable expe¢tatSon that the Charlty has adequate resources to continue In operational exlstence for the foreseeable future being at least 12 months from the date of slgnlng the flnanclal statements. The Charity therefore contlnues to adopt the goin8 concern basis in preparing Its financial statements. c. Funds structure Restrlcted Incorne funds are funds whlch are to be used In accordance wlth specific restrlctlons Imposed by the donor or trust deed. Unre5trlcted income funds compr4se those fund5 which the Tru5tee5 are free to Use for any purpose In the furtheran¢e Of charitable objects. They Snclude designated funds where the Trustees, al theSr dlscretlon, have cre31ed a fund for 3 specific purpose. Further detalls of each fund are disclosed In note 19. Deslgnated funds for named project5 (Note 191 are unrestricted funds. This include5 those funds set aside by the Trustees In order to meet the Charity's contractual obli8ations for funding the Charity's share ol project costs. This 15 usually in relatlon to the Charity's ¢Ontracls with the UK Government and ihe European Union. d. Grant-rn3kin8 policies ' The Trustees allocate 8rant5 in accordance wlth the objects set outfjn Charity'5 governing document as summari5ed In the Trustees, Annual Report. 13 Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 e. Income recognition All income is recognised once the Charity has entitlement to that income. it is probable that the income will be received, and the amount of income receivable can be rellably measured. Donatlons are recognised when the Charity ha5 been notified in writing of both the amount and settlement date. In the event that a donatlon is subject to conditions that require a level of performance before the Charity is entltled to the funds, the income is deferred and not reco8nised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and It Is probable that those condition5 will be fulfllled In the reporting period. Provisions for 8rants are made when the Intentlon to make a grant has been communicated to the recipient but there Is uncertainty as to the timing of the grant or the amount of grant payable. Irrecoverable VAT 15 charged agalnst the expendlture headlng for which it was incurred. Le8acles are reco8nised following the grantln8 of probate when the admln15trator/executor for the estate has communicated in writing both the amount and Settlement date. In the event that the glft Is in the form of an asset other than cash or a financlal asset traded on a recognised stock exchan8e, recognitlon Is subject to the value of the gift belng rellably measurable with a degree of reasonable accuracy and the title to the a55et having been transferred to the Charity. Interest on funds held on dep051t1s Included when recelvable and the amount can be measured reliably by the Charity,. this15 normally upon notification of the Interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notlflcatlon has been received of the dividend due, Thls is normally upon recelpt of a dlvidend voucher and related cash. f. Expenditure recognitlon Llabilities are recognised as expenditure as soon as there Is a legal or constructive obligation commltting the Charity to that expenditure, it Is probable that settlement will be required, and the amount of the obligation can be measured reliablv. All expendlture is accounted for on an accruals basis. All expenses includlng 5UPPOrt costs are allocated or apportioned to the appllcable expenditure headings. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remainin8 unfulfilled condition attachin8 to that 8rant is outside of the control of the Charity. Page.. 14 Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty a5 to the timin8 of the grant or the amount of grant payable. 8. Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. h. Forelgn currency Transactions denomlnated in forelgn currencies are translated into Sterling at the rate of exchange ruling on the date of the transaction. Assets and Ilabilities in foreign currencie5 are translated into Sterling at the rates of exchan8e rulin8 at the end of the financial year. All exchan8e differences are recognised within the statement of financial activities. l. Tanglble fixed assets and depreclatlon All a55ets costin8 more than £l,OLK) a￿ capltalised and valued at hlstorical cost. Depreciation Is charged over thelr estimated useful life as follows,. Property (portable office).. IO% stralght Ilne Offlce flxtures and equlpment.. 33.33% stralght line Current asset Investments Investments are a form of basic financial instrument and are InStially recognised at their transactlon value and subsequently measured at their falr value at the balance sheet date using the closing quoted market prlce Inote 131. The Statement of financlal actlvities includes the net galns and losses arisin8 on revaluation throughout the year. The Charity does not acquire put optlons, derivatives or other complex financial Instruments. The main form of financial risk faced by the Charlty Is that of volatlllty In equity and investment market5 due to wider economic conditions, the attitude of investors to Investment risk, and changes in sentlment concernin8 equities and wlthln particular sectors or sub sectors. k. Reallsed and unrealised gains and losses All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated a5 the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 Unreallsed galns and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised Investment gains and losses are comblned in the Statement of Financlal Activitie5. l. Pensions Employees of the Charity are entitled to join a defined contributlon 'money purchase, scheme. The Charity contribution is restricted to the contributions disclosed In note 9. There were no outstandln8 contrlbutions at the year end. The costs of the defined contrlbution scheme are Included withln charltable activltles or fundralsing costs and charged to the unrestricted funds of the Charlty on the basls of the employee5 employed under each of those activities. The Charlty previously participated in a defined benefit penslon scheme of the Britlsh Unlon Conference of Seventh Day Adventists. This scheme closed to Service after 31 December 2013. ADRA-UK became a charity after the hlstorlc deficlt was Èstabllshed and does not contribute to the recovery plan. From 1st January 2014, contrlbutions have been made under the Auto-Enrolment compliance leglslation by the employer to a Defined Contribution plan invested wlth the Legal and General insurance company (see note 91. Paae.. 16 Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 Note 2- Anal Is of Incom• 2020 Unrestrlthd Restrlcted Funds Funds 2019 Unrestrirted Re5trlcted Funds Funds Total Total Donatlofis and Le acles Annual Appeal- House to House Annual Appeal- Other Other Donations Legacies Total Incom• from Donatlons and Legacbos 120,441 312.673 346,867 21,107 120,441 312,673 394,766 21,107 90,149 505.083 78,759 90.149 542,586 78.759 37,503 47.899 673.991 37,503 711,494 801,088 47,899 848.987 char￿ble Artlvltles Project Grants Recelved- DFID Project Grants Aecelve(J- Health Pooled Fund Project Grants Recelved- EU Other Grant5 Total In¢ome from Charlt•bl• Artlvltles 61,783 914,606 976.389 42,502 42.502 3,149 44,987 48,136 33,556 12,000 516,286 I40,￿0 549,842 152,000 73,263 12.550 887,709 22.998 960,972 35,548 107.3a9 1,570,892 1,678.231 88.962 998,196 1,087,158 Income from Imi•stm Interest On General Income Share Divldends Total Incom• from Investments 2,233 696 2,233 696 7,175 1,643 7,175 1,643 8.818 Oth•r Incom Unrea115ed Forei8n Exchan8e Galn r¢)tsl ￿her Intorn• 19,175 19,175 Total Incom• 784 259 1608 395 2 392 654 918 043 1046 095 nti 2020 2019 Cash R•c•l¥ed In thè Year DFID- South Sudan- GESS Project DFID- Yemen - MHRP Project DFID- Rwanda- GITls' Educatlon Prolert Total 537.483 1,801,841 56,332 2 395 656 99,058 2020 2019 Amounts Recoznlsed as Income In tho Yoar DFID- South Sudan - GESS Pioject DFID- Yemen- MHRP Project DFID- Rwanda Girls, Educatlon Project Total 569.723 333,760 11,123 42,502 Income Is recognised based on stage of completion of prolert in line with contract terms and conditions. PBV. 17 Adventist Development Relief Agency -UK Notes to the Accounts Year Ended 31 December 2020 Note 4- Donated oods and seNlces 2020 2019 Glft Box4s Donated goods have been reco8ni5ed Sn accordance with paragraph 6 of the Chafltles SORP IFRS1021. Not I f Resourc nded 2,010 2,019 Unrestrl¢ted Restricted Funds Funds Total Uhre5trlcted Restrlrted Funds Fund5 Total 5a. Charltablo Actlvltles Costs Dirètt Cost5 INote Sbl Support Cost5 INLite 5cl Total Charltabl¢ A¢tlvltles Costs 703,441 70,082 773 523 1,622,404 2.325.B45 970.210 930 71,012 92,163 16Z3 334 2.396 857 J 062 373 960,679 13,341 974.020 1,930,889 105,504 2 036 393 b. Dlrect Ex endlturé Project Expense5- DFID Project Expenses- EU ble Actl¥ltles 2,690 192,39S 914,606 516,286 917,296 708,681 65,￿0 346.078 42,502 840,041 107,502 1,186,119 Project Expènse5- Health Pooled Fund 64,815 44,987 19.828 Project Expenses- ADRA-UK Grants paid to Partner Agencles (Note 7,149 4,986 12,135 24.913 15.185 40,098 16.087 186,526 202.613 139,558 17,964 157,522 Salarles and Wages Employèr Social Securlty Costs Employer Pension Conlributions Other Employee Expenses Total Dlrect Expendltur• on Charlt¥bl• Actlvltl•s 382,995 42,130 51,886 8,109 382,995 42,130 51,886 8.109 361.125 39,663 47.003 11,685 361,125 39,663 47,003 11,685 703A41 1,622,404 2,325,845 970,210 960.679 1,930,889 .A al Isofsu ort C05 s Attrl Audit Fees- Statutory Audit15el Trustee And Advi50ry Meetlngs15el Professional and Mernbership Fees Travel Expenses Office and Administrative Expen5e5 Staff Tr3inln8 and Conferentes Oepreciation Charge5 Exchange Rate Loss Bank Fees And Char8e5 T￿?1 Support Costs Attrlbuted to Charltable Artlvlt1•5 ut•d to Charltabl A lvl 12,000 451 9,148 4,795 25.687 6.677 2.737 24 8,563 12,000 451 9,148 4.795 26.274 6,677 2,737 24 8,906 12.480 1,960 6.241 15,519 35,992 8,709 3,672 608 6,982 12,480 1,960 6,34g 23,279 41.016 8,949 3.672 631 7,168 108 7.760 5,024 240 587 23 186 343 70,082 930 71,012 92,163 13.341 105,504 Pogg.. 18 Adventist Development Relief Agency-UK Notes to the Accounts Year Ended 31 December 2020 Sd. Ex ndlture on Aalsln Funds 2020 Unrestrlcted Re5trlcted Funds Funds 2019 Unrestricted Restrlcted Funds Funds Totsi Toial Incurred Seekln8 Donatlons Incurred Seeking Grants Audit Fees- Annual Appeal Bank Fees And Charges - Annual Appeal Total Exp•ndltur• on Ra1$1￿ Funds 69,418 20,673 837 70,255 20.673 74,753 14,968 4,911 79.664 14,968 2,303 2,303 90.091 837 92,024 4,911 96.935 Se. Governance Costs Audit Fees- Statutory Audlt Trustee And Advisory Meetin8S Totsl fjovofna￿E Costs 12,000 451 12,000 451 12N51 12,480 1,960 12,480 1,960 6.AMI sl ofR endlture Staff Costs O•pr8clatlon Other Costs Z020 2020 2020 Total 2020 Cost of Generating Voluntary Incorne (Note Sd) 90,928 90,928 Charltable Acllvltles.. Hurnanitsrlan Ald INote 5a 5¢) 477,011 2,737 1,917,109 2.396.857 477 011 2737 2008037 2 e7.F••5forE mln fth• 2020 UnMstrl¢ted Ro5trlcted Funds Funds 2019 Unrestrlcted Restrlcted Funds Funds Totsl T¢)tsl Audlt Fees- Statutory Audlt Total F￿S for Examlnatlon of th• Accounts 12,000 I2,￿)0 12,480 12,480 12,C 12,000 12,480 12A80 Py.. 19 Adventist Development Relief Agency-UK otes to the Accounts Year Ended 310ecember 2020 Note 8- Pald Em lo zozo Unr•strlct•d Restrlcted Funds Funds 2019 Unrestrlcted Restflcted Funds Funds Total Total Note 8.1- Staff Costs Salaries and Wages Social Security Costs Penslon Costs Other Employee Benefits Total stsff C05t$ 382,995 42.130 51.886 8,109 485,120 382.995 42,130 51,886 8,109 485,120 361.125 39.663 47,003 11,685 4S9.476 361,125 39,663 47,￿3 11,68S 459,476 Durlng the reportin8 peflod, the number ol employees re¢eivlng employee benefit5 of £60,000 or more excluding Employer Pension Costs and National Insurance was 112019.. 11. The total amount of employee benefits Including empltsyer Pension5 pald for key rranagement personnel for their servl¢e5 to ihe Charity was £175,815.7212019'. E149.353.171. This does not Include Employer National Insurance. None of the Trustees were remunerated for their Services as Trustees to ADRA-UK nor did they accrue any fetSrement beneNts. 8.2 A¥er• Head Count In he The yrts of the Charlty In whl£h th• •mploy¢•5 work: Charitable Ac¢lvlt5e5 Trtal 2020 2019 Note 9 Penslons rlbutlon nslon scheme 2020 2019 Amount ol contrlbullons re¢o8nls•d lrn th• SOFA•s an •xp•ns• Notè 10 Grant m kln ranl of charl 2020 2019 Analysls of 8fants pald (to In$tltutlonsl'. Adventist UK Community Hubs1£38,050 Barclays Fundin8 + ££28,5CQTEDI Aberdaron Special Needs Camp Emergency Grants to ADRA Network offlces Other Grants to ADRA Network offices Total grants pald to Instltutlons 66,550 s.000 33,408 45,(J)O 96.655 107,522 196 613 157.522 The Charity did not make any 8rant5 to Sndlvldual5. P4ue' 20 Adventist Development Rellef A8ency-UK Notes to the Accounts Yeai Ended 31 December 2020 2020 2019 Note 11. Reconclllatlon of net eratln ctl¥ltle5 ex ndlture to Mt cash flow from Net Intomellexpendilurel for the reportin8 perlod las per the statèmeni of financbal actlvitiesl 1103.6281 1165,2201 Adlustments for.. Depreclation Expense Losses/lgain51 on Investments Dividends and Interest from Investments IlncreasellDecrease in Debtors Increase (Decrease) In Credltors 2,737 8,497 12.9291 11,209,362> 1,745,441 3.672 13,9701 18,8181 161,129 11,018,304) Net C•5h provSd•d by Oper•tln8 Actlvlll•s 1031511 sh• ul¥•l• Cash at bank Notice deposlt5 (more than 3 months) Tot•1 ¢ash •nd cish vqulval•nts 2,497,144 1,553,459 500,000 2 497 144 Adventist Development Relief Agency -UK Notes to the Accounts As at 31 December 2020 Port•W• Offl FIMtur•s, flttlfiy •nd •q￿pment Total At l January 2020 At 31 D•c•mb•r 2020 D•pr•ditlo At l January 2020 Dlspos•ls A¢ 3101(•mb•e 2020 16,165 16.165 34.173 34J73 51.038 SI￿38 16,165 30.418 2.737 3J.155 46.583 2.737 49.320 16.165 14•t book v•k Al l J•nu•ry 1010 4.455 4,455 At JI 0•¢•M￿l02• 1.711 1,718 1020 2019 F•lrV•h* •t Isi l•N•ry 2020 IDecreiselllncrease In f4ii value F•lf v•￿••1 Jlil DKembef 1020 213,419 18,4971 104.922 209,449 3,970 213A19 Thè yearend f•lr ¥•lue5 of Ilsted equIt￿5 were obtalned from dota publlshed by the London Stock Exch•ny. whereis the Prudent￿• bond v•lu•tlon *•$ provided by the Issuer. Current ￿let Inveitments represent 49612019.. 7.1%) of the Charlty's tot•1 Current AssEtJ. Vi*Je When fjlft¢d 2020 2019 Inv•itm•nti ronslit ol th• followlni: 110.344 76,338 98.373 Prudentlal Bond Total 25.orJJ 135,344 128,584 204,921 115.046 213,419 Adventist Development Relief Agency -UK Notes to the Accounts As at 31 December 2020 and Pre ents 2020 2019 Arnounts Receivable lor performaKe-related Grants Prepayment5 and Accrued Income OthEr Debtors Tot•1 D•bttys and Prépayments 1,749,977 133.802 6,353 1.890,132 608,875 55,284 16,611 680.770 ote 15 tsedlt 2020 2019 ArnouThts Payable performance-relèted Grants Accrued Expenses Other Creditors Amount Owed to Sponsorln8 Or8onlsatlon Total Credltors and Accruils 2,491,447 28,151 3,166 605,146 165,663 6.514 2,S22,764 777,323 and Chi •$ Durln8 the year ended 31st December 2020, the Charlty had made no outstandini Érant commltment512019.. NIL). 2020 2019 Lon8 terrn dep051ts Imaturlng after more than 3 months) Cash at bank Totèl 500,0 1,553,459 3.45 2,497,144 18.1 Man88ement considers that the •Jxposuré to risk15 minlmal. No credlt Is extended, Ind the value of Investments Is not 518nllicant to the Charlty'5 operatlon. Commltments to provide matchln8 funds are set aslde as de518nated lund5 at the commencement of each project. 18.2 The fair value of Current Asset Itwestments reduced by £8,496.45 ènd thi$1055 ha5 been recognlsed In the Statement of Flnanclal A¢ti¥ity. Pago.. 23 Adventlst Development Rellef Agency-UK Notes to the Accounts As at 311)ecember 2020 Ilotè 19 Ch¥rll Fundi Fund balifi£ bwht Inc4hm• EMp•ndhur• forward Fund balances Fund nam• 7r•nsfers INot• 19.31 foThv•rd D•*n•i•d lundi Invested In Property•nd Equlpment Fixed Assets Mahor Erner8encl*s Prolert c¢mmltments 4.455 2,737 1.718 M•lor Erneryery Fund It￿,137 I(￿,13? Narned Project Fund5 519,540 74,035 240,211 489,382 842,746 Totil d•61in•t•d funds 624,132 74.035 142,948 489,382 944.601 G•n•r•l Fund General 1.347.932 701,727 620.666 1482.5JOI 946,463 Total UnN￿(kI•d fundi 1,972,064 775,762 16J,614 6,8S2 1,891,064 1¢•strfrt•d funds Rw•nd4- DFID Proi•ct Glr15' Educatlon Yemen MHRP Exienslon sh Trinslers South &Jdan- Ht•lth Pooled Fund Heihh Sertes South Sudon. fjESS Glrts, Educitio En￿ronmental Ind Nurritlon•l Oevelopment Enh•rKed LNtllhoods Mlirint Advocjcv 11.123 333.760 11.123 333,760 569,723 569,723 s￿ Lank•- EU Projttt 505,929 505.929 5wozlland. EU Projtrt 10.3S7 10.357 Th•ll•nd- EU fvol•¢i 47.668 147,6681 Émergency Restdrted Funds Small Emerientles 33,753 23,444 98.622 41,425 Small R¢5trkted Funds Sm•ll ProlectS 121.Z95 154,059 94,657 16091 180,088 Total restr￿ted fvn IOZ,716 1.608,395 1,624.171 16152 I￿.0 Tol•lfund5 2 071 152 2010 R•$trtrt￿ Unrestrlrt•d Funds 2019 Restrlctod Unrnstdded Funds Fun Total Funds Total Tangible Fixed Asset5 CUr￿n1 Assets cred￿Or$ due ￿ThIn one yeaf 1,718 1.718 4,412,110 4,592.198 12,522,764) 12.522.764) 4,455 2.744,932 1777.3231 4,455 2.947.648 1777,3231 IW.088 20Z.716 Toial FurK15 .201716 1972 174 **Adventist Development Relief Agency -UK** ## **Notes to the Accounts As at 31 December 2020** ## **19.3 Transfers between funds in 2020** **Between unrestricted and restricted funds: Reason for transfer Amount(£)** Named Project Funds Project commitments Allocations from Annual Appeal (489,382) General Fund General Allocations from Annual Appeal (482,530) Emergency Restricted Funds Small Emergencies Allocation from Annual Appeal 41,425 Small Restricted Funds Small Projects To fund shortfall in small restricted funds (609) Environmental and Nutritional Sri Lanka - EU Project Development Transfer prior year Admin Levy to General Funds Swaziland - EU Project Enhanced Livelihoods Transfer prior year Admin Levy to General Funds Thailand - EU Project Migrant Advocacy Transfer prior year Admin Levy to General Funds (47,668) South Sudan - Health Pooled Fund Health Services Transfer prior year Admin Levy to General Funds **(971,912.00)** **19.4 Details of material funds held and movements during the previous reporing period** |**19.4 Details of material funds held and movements during th**|**e previous re**|**poring period**|| |---|---|---|---| |**Fund names**
**Purpose**
**Designated funds**
Invested in Property and Equipment Fixed Assets
Major Emergency Fund
Named Project Funds
**Total designated funds**
**General Fund**
**Total unrestricted funds**
**Restricted funds**
Rwanda - DFID Project
South Sudan - Health Pooled Fund
Sri Lanka - EU Project
Swaziland - EU Project
Thailand - EU Project
Emergency Restricted Funds Small
Restricted Funds
**Total restricted funds**
**Total funds**
Major Emergencies
Project Commitments
**General**
Girls' Education
Health Services
Environmental and
Nutritional
Development
Enhanced Livelihoods
Migrant Advocacy
Small Emergencies
Small Projects|**Fund**
**balances**
**brought**
**forard**
£
5,180
100,137
443,615|**Income**
**Expenditure**
**Transfers**
£
**£**
**£**
2,947
446,461
3,672
351,388
(19,148)|**Fund**
**balances**
**carried**
**forard**
**£**
4,455
100,137
__
5 19,540

**624,132**
**1,347,932**

**1,972,064**
47,668
33,753
121,295

**202,716**| ||**548,932**
**1,674,664**
**2,223,596**
4,179
112,225
**116,404**
**2,340,000**|
**449,408**
**355,060**

**(19,148)**
**468,635**

**918,043**
42,502
44,987
710,833
58,961
117,915
29,574
41,323
**1,046,095**
**1,964,138**
**795,367**
**1,150,427**
42,502
44,987
710,833
58,961
70,247
51,401
**978,931**
**2,129,358**
**(19,148)**
19,148
**19,148**|| ||||**2,174,780**| **Page: 25** Adventist Development Relief Agency -UK Notes to the Accounts As at 31 December 2020 .1 Trustee rem None of the Trustees h￿e been paid any remuneratlon or recel¥ed ary other beneflts from eM￿DYment by the Ch•rity or • rel•ted entity in thelr capacrty as Trustees ol ADRA-UK. .2r 1020 2019 Travel and Ac£ommodatK 141 1.983 Numberol Trustees reiml>uned for expe•￿S0r who h¥1 expenses pald by Ch•rlty: 212019.. 51 N•m•ol th• or r•knl•d p•rtv R•htknnihlp to Ch•rftv Don•tk*ns Expenses Kqc•hed R•chary8d ¥li P•rent by P•r•nt P•ynY4ntS to D•l•nc• •t P•reffl 31.12.20ZO 01.01.2020 Debtor I ICr•dltorl D•btryl Icrndltorl Brlt15h Llnlon Conlerence ol SeveNh Day Adventlsts Pir•nt 110,1531 230.340 1195,2951 130,oc(11 15,1081 Durlni the year, p•yrnents omountin8 to £1,8￿(2019.. EI,3751 were m•de to Tonild Ltd. a companyowned by the spouse olcrf￿ of the key management personnel for the d¢slin ol mlrketirva m•i•f5•1s.