2021-12-31-accounts - Adventist Development And Relief Agency - UK

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				2021	2021			2020
			Unrestricted				Unrestricted	Restricted
		nn		Restricted	Funds	Total			Total
			Funds				Funds	Funds
						f	6	E
Incoming Resources
Income and Endowments	From:
Donations and Legacies			675,420		68,307	743,727	673,991	37,503	711,494
Charitable Activities			201,417	6,123,069		6,324,486	107,339	1,570,892	1,678,231
Investments			3,203			3,203	2,929		2,929
Toto I Incoming Resources
Resources Expended
Expenditure On:
Charitable Activities		4	655,409	6,292,259		6,947,668	773,523	1,623,334	2,396,857
Raising Funds		44	23298			23298	90091	837	90928
Total Resources Expended
Net (expenditure)/ income Investment gains/(losses)	before		201,333	(100,883)		100,450	(79,355)	(15,776)	(95,131)
Net (losses)/gsins on investments		ts	22026			22 026	(8497)		(8497)
Net (expenditure)/Income transfers	before		223,359	(100,883)		122,476	(87,852)	(15,776)	(103,628)
Transfers between funds			(28,494)		28,494		6,852	(6,852)
Net movement in funds			194,865	(72,389)		122,476	(81,000)	(22,628)	(103,628)
Reconciliation ofFunds:
Total funds brought forward		ts	1891064
Total funds carried forward		ts	2 085,929

N 2 - Anal Is In e
		2021			2020
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Tetal
	Funds	Funds		Funds	Funds
Annual Appeal -Other Other Donations Legacies	108,263 418,966 148,191	68,307	108,263 487,273 148191	90,149 505,083 78759	37,503 -	90,149 542,586 78759
Total Income from Donations and
Legacies ~*	675,420	68,307	743,727	673,991	37,503	711,494
Project Grants Received - FCDO Prolect Grants Received - EU Other Grants	132,698 56,719 12000	5,393,822 729,24'7	5,526,520 785,966 12,000	61,783 33,556 12,000	914,606 516,286 140000	976,389 549,842 152000
Total Income from Charitable
Activities	201,417	6,123,069	6,324,486	107,339	1,570,892	1,678,231
Interest On General Income Share Dividends	119 3,084		119 3084	2,233 696		2,233 696
Total Income
Note 3-Ug Gouernment rant income
					2021	2020
Cash Received in the Year					6	6
FCDO- South Sudan —GESS Project FCDO- Yemen - MHRP Protect FCDO —Rwanda - Girls' Education Project Total					635,340 3,808,557	537,483 1,801,841 56,332 tv
					207.1	2020
Amounts Recognised as Income in the Year FCDO -South Sudan - GESSProiect FCDO South Sudan - Health pooled FCDO- Yemen —MHRP Project FCDO —Rwanda - Girls' Education Project Total					E 250,308 317,578 4,825,936	6 569,723 333,760 11,123

—Arra IsafResources E en ed			2021	2021			2020	2020
		Unrestricted	Restricted		Total	Unrestricted	Restricted		Total
		Funds	Funds			Funds	Funds
		E	E		E	E	E
4a. Charitable Activities Casts
Direct Costs (Note 4b)		555,265	6,291,528		6,846,793	703,441	1,622,404		2,325,845
Support Costs (Note 4c)		100144		731	100,875	70082		930	71012
Total Charitable Activities Costs
48 Direct Ex ndlture on C	rltableActlvltles
Project Expenses - FCDO		76,116	5,393,821		5,469,937	2,690	914,606		917,296
Project Expenses - EU		91,508	777,080		868,588	192,395	516,286		708,681
Project Expenses - ADRA-UK			3,000		3,000	7,149	4,986		12,135
Grants paid to Partner Agencies (Note 10)			117,627		117,627	16,087	186,526		202,613
Salaries and Wages		300,917			300,917	382,995			382,995
Employer Social Security Costs Charitable		34,488			34,488	42,130			42,130
Employer Pension Contributions		43,338			43,338	51,886			51,886
Other Employee Expenses		8,898			8,898	8,109			8,109
Total Direct Expenditure on Activlee		555,265	6,291,528		6,846,793	703,441	1,622,404		2,925,845
4c Anal b of Su ortcastsAttributed		to charita
Audit Fees - Statutary Audit (5e)		19,800			19,800	12,000			12,000
Trustee And Advisory Meetings	(Se)					451			451
Professional and Membership	Fees	8,470			8,470	9,148			9,148
Travel Expenses		1,067			1,067	4,795			4,795
Office and Admm&strative Expenses		27,289			27,289	25,687		587	26,274
Staff Training and Conferences		1,979			1,979	6,677			6,677
Depreciation &Loss on Sale		1,170			1,170	2,737			2,737
Exchange Rate Loss		31,815			31,815	24			24
Bank Fees And Charges		8,554		731	9,285	8,563		343	8,906
Total Suppo*Costs Attributed Charitable Activities	to	100,144		731	100,875	70,082		930	71,012

	endlture o	I	I	unde
									2021			2020
							Unrestricted		Restricted	Total	Unrestricted	Restricted	Tote I
							Funds		Funds		Funds	Funds
								E	E	E	E	E	E
Incurred	Seeking Donations							23,298		23,298	69,418	837	70,255
Incurred	Seeking Grants										20673		20673
Total Expenditure on		Raising Funds
5.Governance Casts
Audit Fees Statutory		Audit						19,800		19,800	12,000	-	12,000
Trustee	And Advisory	Meetings									451		451
Total Governance Costs
6 Anal	isofgesour		Ex	eneesb		Ex	ndl	re
										Staff Costs	Depreciatian	Other Costs	Total
										2021	2021	2021	2021
										E	6	8	E
Cost of	Generating Voluntary			Income		i Note 4d)						23,298	23,298
Charitable Activities: Humanitarian					Aid (Note Sa-5c)					378,743	1,170	6,567,755	6,947,668

				2021			2020
			Unrestricted	Restricted	Tote I	Unrestricted	Restricted	Total
			Funds	Funds		Funds	Funds
			E	6	E	6	E	6
Audit Fees - Statutory	Audit		19800		19,800	12000		12,000
Total Fees for Examination Accounts		ofthe	19,800		19,800	12,000		12,000


fait~8- P~lgm~les		2021		2020
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Funds	Funds		Funds	Funds
Note B.l - Staff Costs	6		E	6	6	6
Salanes and Wages	300,917		300,917	382,995	-	382,995
Soaal Security Costs	34,488		34,488	42,130	—	42,130
Pension Costs	43,338		43,338	51,886	-	51,886
Other Employee Benefits	8898		8898	8,109	-	8,109
Total Staf Costs			~387641	~485 120	-	~485 120

BaAver Head nt	ln th	ay
The parts ofthe Charity in which the				employees	work:		2021	2020
Charitable Activities							8	9
Total							8	9
Note 9Pensions
Note 91Oogned co rib	on	s)on scheme					2021	2020
							6	6
Amount ofcontributions	recognised		In the SOFA as an exPense				~48 338	~52
10. Anal s	id Included			In cost ofcharitable		activities
							2021	2020
Analysis ofgrants paid (to Institutions):							6	6
Adventist UK Community	Hubs	(657 750 Barclays			Funding+	E4600TED)	62,350	72,550
Emergency Grants to ADRA Network			offices				55,277	33,408
Other Grants to ADRA Network		offices						96,655
Total grants paid to institutions							~227 627	~20 613

ote 11 Re	dl	lon ofnet enditure	to net cash f(ow fram	2021 f	2020f
o~rad~na~ct	les
Net income/(expenditure) for the reporting			period (as per the statement	122,476	(103,628)
offinancial activities)
Adjustments	for:
		Depreciatian Expense		1,170	2,737
		Losses/(gains) on Investments		(22,026)	6,497
		Dividends and Interest fram Investments		(3.203)	(7„929)
		(Increase)/Decrease	in Debtors	lrt31,276	(1.209,362)
		Increase(Decrease)in	Creditors	(2,067,604)	1.745.441
Net Cash provided		by Operating Actlvkles
Note i1a Anal sLcofcash and ca e lvalents
Cash at bank

			Portable	Office	Fixtures,	fittings	fittings	Total
					and equipment
			E		E
Cost
At 1lanuary	2021			16,165		34,873		51,038
Disposals
At 31December 2021
Depreciation
At 1January	2021			16,165		33,155		49,320
Charge for the year							941	941
Depreciation	on disposal							(697)
At31December 2021				16165		33,399		49,564
Net book value
At 1January	2021							1,71$
At31December 2021
Note 13 urrent Asset Investments					2021			2020
					E			6
Fair Value at	1stJanuary 2021					204,922		213,419
(Decrease)/Increase		in fair value
Fair Value at	31stDecember 2021				226		948	204,922

		Value When	2021	2020
Investments	consist ofthe fogowlng:	Gifted
		6	E	E
Equities (listedl		110,344	96,928	76,338
Prudential	Bond	25,000	130,020	126584
Tote I		135344	22694$	204922

Nota	td Debto	rs	andpre	ants
							2021	2020
							8	E
Amounts Receivable for performance-related						Grants	348,986	1,749,977
Prepayments		and	Accrued Income				101,423	133,802
Other Total	Debtors Debtors	and	Prepayments				3,447	6,353
N	15Cred		and	ah
							2021	2020
								6
Amounts Payable			performance-related		Grants		426,390	2,491,447
Accrued Expenses							28,222	28,151
Other	Creditors							3,166
Total	Creditors	and Accruals

Durin	g the year ended 31st December 2021,the Charity had mad	e no outstanding grant commitments (2020:	NIL).
Note	17 Cash atBank and in Hand
		2021	2020
		6	6
Cash	at bank	1,962,436	2,497,144
Total

					Fund balances	Fund balances				Fund
Fund names				Purpose	braught forward		Income	Expenditure	Transfers (Note 19.3)	balances carried
										forward
								6	E
Designated funds
Invested in Property and		Equipment		Fixed Assets		1,718		1,350		368
Major Emergency Fund				Major Emergencies	100,137					100,137
Named Project Funds				Proiect commitments	844,980		105,066	84,437	(586,496)	279,113
Tots Idesignated funds					946,835		105,066	85,787	(586,496)	379,618
GeneralFund				General		944,229	797,000	592,920	558,002	1,706,311
Total Unrestrined funds					1,891,064		9022ulg	678,707	(28,494)	2.085,929
Restricted funds
Myanmar-Case 2 Learn								11,600		(11,600)
Yemen MHRP Extension				Cash Transfers			4,825,936	4,825,936
South Sudan - Health Pooled			Fund	Health Services			317,578	317,578
South Sudan - GESS				Girls' Education			250,309	250,309
				Environmental
Sn Lanka EU Project				and Nutritional			729,247	729,247
				Development
Swaziland - Eu Project				Enhanced Liveiihoods				36,231	36,231
Thailand - EU Proiect				Migrailt Advocacy
				Small
Emergency Restricted	Funds			Emergencies			66,747.	56,002		10,740
Small Restncted Funds				Small Projects	180,088		1,564	65,356	(7,737)	108,559
Total restricted funds					180,088		6,191,376	6,292,259	28,494	107,699
Total funds
192A t ssofAssenhetw			nfun	s
					2021				2020
				Restricted	Unrestricted		Total	Restricted	Unrestricted	Total
				Funds		Funds	Funds	Funds	Funds	Funds
				6		6	E	6	6	E
Tangible Fixed Assets						0			1,718	1,718
Current Assets				107,699	2,540,541		2,648,240	180,088	4,412,110	4,592,198
Creditors due within one		year			(454,612)		(454,612)		(2,522,764)	(2,522,764)
Totalsunds

193 ra ers between funds in 102	193 ra ers between funds in 102
Between unrestricted and restricted Smag Restricted Funds Swaziland - EU Project Urban Ministries Fund	funds: General Enhanced Livlihoods General		Reason fortransfer To fund shortfall in smag restricted funds Transfer prior year Admin Levy to Genera I Funds Expenses incurred but treated as unrestncted					Amount (6) 3,373 36,231 (11,110)
								~28494
94Deteils fmaterhlfundshel	ndmovem Isd	n the	revlousre		cried
			Fund					Fund
Fund names	Purpese		balances brimght		Income	Expenditure	Transfers	balances carried
			forward					forward
			E					6
Designated funds
Invested in Property and Equipment Malar Emergency Fund Named Project Funds Tots I designated funds	Fixed Assets Major Emergencies Project Commitments		4,455 100,137 519,540 824,132		74035 74AI35	2,737 240,211 242 948	489,382 4$9382	1,718 10D,137 $42 746 944,601
General Fund	General		1,347,932		701,727	620,666	(4$2,580)	946.463
Total unrestricted funds			1,972,064		775,'762	$63,614	6,$52	1,891,064
Restricted funds
Rwanda - DFID Project Yemen MHRP Extension	Girls' Education Cash Transfers				11,113 333,760	11,123 333,760
South Sudan Health Pooled Fund	Health Services				569,723	569,723
	Environmental and
Sri Lanka - EU Project	Nutritional				505,929	SD5,929
	Development
Swaziland - EU Project	Enhanced Livelihoods				1D,357	10,357
Thailand - EU project Emergency Restncted Funds Small Restricted Funds	Migrant Advocacy Small Emergencies Small Proiects		47,668 33,753 121,295		23,444 154,059	98,622 94,657	l47,668) 41,425 (609)	180,088
Total restricted funds			202.716	1,60$,395		1,624,171	(6,852)	18D,088
Total funds				K%USF		XA~	-~07