2021-12-31-accounts

Charhy ￿lstrAtiO￿ 1079863 CoMp￿Y regiitrallon numbtr OJ785459 (Ettglxthd And Wales) METRO WORLD CHILD UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

METRO WORLD CHILD UK LEGALAND ADMINISTRATIVE INFORMATIOIY Trustees Ww￿￿0￿ A Poli4ma S Gleue St¢ret•ry Adriaart P￿1￿ ChHrlty nwmbor 1079863 Con)p•ny numbor 03785459 Prlrtclpal Addrui The Charis Ccntre West Green Dtive Crnwley Wesi Suss¢x RHII 7EL Regtstered om¢e Ground Floor 1- 7 Siation Ro*J Crnwley West Sus RHIO IHT Indtpertdertt exAmltter DarTea Hardin8 ACA FCCA tThA Richard Place Dobson SLYVie¢S Limited 1-7 Station RoAd Crawley Wesi Sussex RHIO IFrt

METRO WORLD CHILD UK CONTENTS P#8t Tn￿te¢l rwrt IDdepeDdent examirker's report Statement of find￿tal Activitie8 BAlance theet Statement of chsh flowg Notes to the fitWI¢iAI stsiements 7-15

METRO WORLD CHILD UK TRUSTEES, REPORT IINCLUDING DIRECTORS, IiEPORT) FOR THE YEAR ENDED 3J DECEMBER 2021 Th¢ iwst¢e8 present their annual report aDd fiDallcial statements the year ended 31 December 21r21. Thc f]nan¢ial StateM￿t$ have prepartd in accordaKe with the xcoutrting ￿lICIeS sel out in note I to the finall¢ial statcmcnts and COTnply with th¢ ¢harity's McmoranduTn and Arti¢le$ tsf Asso¢i&tion. the CorTyanies Act 2(￿6 and "Accountin8 and Reporting by Charities.. Statement of Rccommcndcd Prnctic¢ Applicable to charitits p￿parIng their a¢courtts in llccordanc with the Financial Reporting S¢attdard applicable in the UK and Republic of lrtland IFRS 1021. (effective l January 20191. ObJe¢tlves And Actlvltlel The object8 of the charitable company arn to adVa￿e the Christiatt religion either ID the UK or overseas. In particular but not ¢x¢lusiv¢ly, by.. - th¢ advancement of ¢duuiion" - the promotion of go(Ml race relations equality of OP￿)r￿nIty between per50Tr8 of different racial 8roups.' and - th¢ r¢li¢f of pov¢rty paTticuiatly auK>n8St chitdr¢n ID inn¢r-¢ity ar The dire¢lors s¢¢k lo achieve th&8e aims by.. - training and equippin8 Christian Broups in the UK to WOTk witb inner-city thildrrn. This li athieved primarily by th¢ r¢tail of relevant training matsrials. - fAlSIrt8 awarcncss of, &nd ￿llectIng fiu)ds for Proj￿ty which relieve ￿vertY amoogst ¢hiMr¢n overseas. Th¢ eharily's tTUStees have rcfcrrcd to thc 8uidancc in thc Charity Commission's 8encrnl 8uidancc on Public Bcnefit when reviewing th¢ ¢harily's aims and objectives and in plannin8 its future activities. In particular. th¢y have conSid￿d bow plami¢d o¢tiYitiu will ¢ontribute to the obj¢dives th¢y hAV¢ Xt. Grant m8klng The Irustccs will consider atly requests for grants or donaiions whieb they re￿1Ve. However. due to the nattwe of the Chariiable ompany's operation, it i% UD]ikely to make any 8fdDts availablc (othLY than passin8 on donatioDs rccCiV￿ for specifLC purposes). Aehlevcments and perfornianee We bcgan 2021 mid IIKkdvwll atsd mid pandemic. The year saw a mixture of Ilxkdo￿s, new re8tri¢tions ond tiered levels for areas. For a numbcr of our 5pon50n It was quite a challengirlg time io kttp tsp with theiT monthly commitments. At times thc charity has made allowan¢e for that and we are now seeing spot￿)r$ inrrcasing th¢IrdOn￿l0ns a8ain. In Junc our officc Manager, Mn. Cameroffj required exiensÉve medical treaimeni. We Very grateful for her husb&tLd. Mr. Cameron, who volunteered his timc to coycr 50Tnc of ihc daily bu5inc5S itcrns. Mr5. byclcigh has continucd to a5SLSt as volunteer when ￿strict10Ths allowcd and wc arc grntcful for hcr ongoing cornmitment to assist with basic tayks at thc offKc. Thc h¢od offi¢c in NY and the bo&rd contitlued to 5UPP)rt Metro World Child UK administrdtively. Due to the p8nd¢mic the annual lour by Dr Bill Wi1500 ¢ould not take place this year. W¢ are ￿nfident that the situation in th¢ UK will enable the 2022 tour to prweed. Unfor￿natelY, Anothcr lockdown in Nov¢mt¢r for¢¢d Mrs. C8m¢ron to w¢)rk frorn home. Wilh our annual Christh]3s ¢811 p￿je¢l Mr. Cameroll wos a great help as well. His employer gran￿ him A '¢harity day. io assist in this proje¢L M￿. Pa]iarna from the NY Office was Able to cov¢r a lar8¢ number of ¢alls lo our UK suppon¢rs. Due to incon8istency of our ithternct contction. w6 ¢han8cd provid¢rs #s s￿1 the current ¢ontra¢t expired. Th¢ tran5fcr wcnt 8mooth and by having a cloud bascd system ID place cal]s can be from attywbere with fd phooe app or Computer. Some of th¢ functio)Js also $etve callers better thath previously. The UK network for Metro World Child wa5 launch￿ in May 2021 Yia an online meetirLg. Thi5 saw a number of individuals and Chureh&8 signing UP to reach children in Mctro World Child 5tyIc S￿S1On5 acr055 the UK Mr. Matthcw Murray acted as our ¢on8ultant on this throughollt tho year. Christm&s 202158w our first eycr major proj¢ct with thc nctWOTk. Ov¢r 18,(KK> childrell look part in the sessions aml re(xived a small Chrisunas gifL lljnwgh a special fitnth&ising c4n)paign w¢ were gble to cover at least on¢ third of the costs. Despite ail the challengu. we art grdful for our support¢r5 who ma(k it possible ￿ do all the work we accomplished.

METRO WORLD CHILD UK TRUSTEES, REPORT ONCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Flnnell revlew Fln¥JnclAI pojitlfj The charity had totsl net Incomin8 resources of £9.431 (2020.. £&137) during the financial year ended 31 D¢ffmb¢r 2021, 88 shown in the statement of r￿lanCIal activities ofj p28¢ 4 of th¢ ac¢ouDts. Reserves ptslley The trustees have estAblithed a policy for unrestricted reseTve8. whereby. in order io Mable the ch￿lty io operate effectively they aim to have ilbtt io six monihs expend1ft￿¢ in general fimds. Th¢ wwestTiCted resetyes art now £136,664 (2020: £127232) and Ttstricted fillth are £27.310 (2020.. £28.545). The chariiable comp8ny has made ¢h8ritsbl¢ donations totailing £447,531 in the financial year {2020.. £470,926) to Metro Woild Child based in N¢w York, the majority of wkn￿ r¢lad ￿ foTw8rdin8 on specif￿ don￿10￿$ from donors. PIAnJ for future ptrlods In the next year we will start lookin8 Illto oth¢r w8yY of fithisin8 besid¢s our sponsoth"p pro8Tam. Our mAin focus however remains increasin8 the numbcr of 5ponsorslLiPS. With a solid m￿ketIng 5trat¢8y plan wo expect fo r•i8¢ m¢)re AW81¢n￿ and Iehicve our 8OAls. Outside sources will b¢ approg¢hed to help u5. N¢lworkiTh8 (80¢i¥I rnedi•) with busit•w and exhibitions will be pr( of this mArkeiiTh8 strokgy pjan as w¢ll. Sru¢tiire> governlrtte #nd mArtgemellt The charity is conlrollcd by its 8ovcming documthL a MeEnorandum and Articles of Associatiott, attd consliNte8 a limited ¢omp&ny, limited by bryarantee. as defined by the Companies Aci 2006. The irnsiees. who &r¢ also the directors for the pw ofcompany law. and who 8¢rved during th¢ year and up to ¢h¢ ￿te of sigllaturc of the financial $thiements w¢re.' W Willson A PaliamH S Gleue None olthe tnJstee5 has any bcneflcial inteMt iti the eompwny. All of the tnjstees are members of the ¢ompany and 8uarantee to contributc £1 in the evcnl of a windin8 UP. Vacancie5 oCcU￿1n8 for truslees shall b¢ filled by individuals &￿illted by the n￿￿￿ement team in the head oifice of Metro World Child New York USA and ratified by vot¢ of a majority of DI￿10r$ theTh Én office, regardle￿ of their number. TnL8t¢¢ appointed shall hold offi¢¢ unlil th¢ir Su￿¢￿90r$ hav¢ been elKted 8Th4 qualified. Th¢ 8r¢&s of ri8k have been identified and the appropriate policy, ID each cale will be established during the course of next year end will be Teyiewed And monitor¢d on a regular basis. On behalf the IK)ard of tsustees A Paliarna Trwte¢ Datc: .

METRO WORLD CHILD UK

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF METRO WORLD CHILD UK

I report to the trustees on my examination of the financial statements of Metro World Child UK (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect ofmy examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants for England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

• 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic oflreland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited

1-7 Station Road

Crawley West Sussex RHl0 lHT

26 October 2022 Dated: ....................... ..

METRO WORLD CHILD UK STATEMENf OF FINANCJALAcrtvtTIES INCLUDIIYG INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021 Current fin4nci#l ye*r Unrattltied Uttrntrleted fundi dulEty#ted 2021 Rtstrltled (￿ndS TotAI Tot81 2021 2021 21121 21120 Notes om Donations r¢¢¢ived Oih¢r trading a¢tiviti¢s 213.724 369.110 5.318 588.152 562,236 191 TotAI Ineome 213.724 369.110 5.318 588,152 562.427 endltu Adyancing the Chtislian Religion 233.936 339.466 5.319 578.721 554290 Net (expendltureylntome for the yearl Net movement Ill (20212) 29.644 (i) 9,431 8.137 balan¢¢s at l January 2021 56,998 70,234 28.545 155,777 147,640 b¥linces Mt JI D¢c¢rnber 2021 36,786 99,878 28,544 165208 155,777 The Statemettt of finan¢iAI activities in¢lude8 all g8iL8 and losses reeo8nised in the y￿. All income 4nd ¢xpenditur¢ dwive from £ODtinuing ¥ciivili¢B. The statcmcnt of financial activitlC8 also complicj with thc requirements lor an incornc and expendibjre account under the Companiu Act 2006. Prlor finanel•l ye•r Unreslrlcted UDrestrlcted funds fund$ g¢neral deslgnAt¢d 21120 20211 Restrleted funds Ttstal 2020 2020 T4ote4 llleome frotll: Donations received Other trading o¢tiviti¢s 195.770 350.042 16,424 562.236 191 Tot•1 lTr¢ome 195,961 350,042 16.424 562.427 eDdlture Advancing the Christian Religion 169238 379,357 5,695 554290 Net (expeDdieurtyincome for the yearl Net movement in 26.723 (29,315) 10,729 8,137 FuTLd balanc¢s at l J&buary 2020 30275 99.549 17,816 147.640

METRO WORLD CHILD UK BALANCE SHEET ASA T31 DECEMBER 2021 2•21 2020 Notes Flxed assets Tangible as%ts i• 1.525 1,794 Current aset¥ Debtors C￿h at bank in hand li 139,602 73.659 131,587 68,022 213261 199.609 Credltors: flllng due Trllhlm one ye#r 12 (49,578) (45,626) Net Current 8$5¢18 163.683 153.983 Tot•1 •vets lejs eurreTht MllbUltk$ 165.208 155,777 Income funds R¥stricted fund8 13 28,544 28,545 Designated fvnds General unTNtTi¢led furKIs 14 99,878 36,786 70,234 56,998 136,664 127.232 165.208 155,777 The wmpany is entiilcd to the exemption from the audil requirement conthined in wtion 477 of the Companits Act 2(K)6, for the year ended 31 DecemE¢r 2021. The dirrfiors acknowl¢d8e th¢Ér r¢sponsibilitie4 for eomplyin8 with the rcquiremcnts olthe Companies Act 2006 with respect to llccountin8 rccorth and the preparn¢ion of finon¢i81 statement$. The members have not tequir¢d the ry)mpany to obtain ￿ audit tsf its fin•nci41 si8tements for the year in question in ac￿rd21￿¢ with section 476. Thue financial Statcrncnts have Efcn prcpared in accorda￿ with lh¢ provi8tons appli￿1¢ to wmpanie5 subjcct to thc small companies regime. The financi statemcTLts wert approved by the TnJst¢e4 on...... .. ..... . ..... A PalLau)a Trustee Company registration nurnberO378Y59

METRO WORLD CHILD UK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021 21121 2020 C9$h flow$ from opertln8 attffivltle8 Cush generated from ¢)p¢ratigns 17 5.637 2.463 Nel ¢4uh IDveitlng Actlvltl Net ¢Bsh used in fin#nein8 Activitiu Net Increase In #nd ¢a8h oqvlvalots 5.637 2.463 C￿h and cash equiv￿cnts 8t beBinn>ng of ye•r 68.022 65,559 Cub cBsh eqlllv#lettts at etsd of y￿r 73.659 68,022

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIVDED 31 DECEMBER 2021 Aeeountlng pollcle8 ChAAty InforrnatioTh M¢tro World Child UK is # priV￿C comparty limited by guarantee incorporatsd in F￿g1alld 2nd Wales. The r¢gist¢red otTLce is Ground Floor, 1- 7 Slalion Road, Crawley* Wesi Swex. RHIO Iirr. 1.1 A¢¢ounting convention The financial Statements have bccn prcpaml in accordance with the charitys Memorandum 2nd Arti¢1¢s of Association, th¢ Companies Act 2006. FRS 102 'Yhe Financial Rcportin8 Stsndard applicabl¢ in the UK and Republi¢ tsf Irelond" ("FRS 102") and th¢ Chariti¢s SORP 'Aecwitin8 and Reportlng by Chirities.. Statement of Recommended Practice applicabl¢ to ¢hariti¢s preparin8 their accouDts in aeeordance wilh the Financial Reportin8 Standard applic8ble in the UK and R¢public of IT¢land (FRS 102). (effective l January 2019). The Cl￿tty is a Public Benefit Entity hs defined by FRS 102. The financial stattments are prtpared in sierlin& which is the fijnuional of the th8rity. Monetory amounts i thes¢ finan¢iAI 8taiernents Ire rounded ￿ the Deanst £. 1.2 Golng concern At th¢ tim¢ of appToving the finan¢ial slatm¢nts, th¢ ¢rustets have a reasonable expectatiott that the charity has adequate resources to continu¢ in op¢r8tion41 ¢xi$lenrK for the foreseeable future. Thu5 Ihe Irustces continuc to adopt thc 8OLng concern b￿LS of accounling in preparing th¢ finan¢iol statements. 1.3 ChArlt#bk fu#ds Utsrestri¢ied funds are available for use a¢ the discrelion of th¢ trusie¢s in furth¢raw¢ of th¢ir ¢haritabl¢ obJ¢ctiv¢s. Desi8nated funds arc thos¢ designattyj ￿ such by th¢ diff¢b)r& Restrictcd fund5 arc subject to speeifie eondKtions by donots ￿ to Imv ￿Y may be used. The purpo8¢s and useR of the rcslricted filnds ar¢ ¥¢t out in the notes to the financial 51atemethts. 1,4 Jncorn¢ Donations, gift aÈd on donations and other fornii of ineome Ire rttoBnised ￿ in¢oming resour¢¢8 wh¢D Teceivable. 1.5 F.xpeJLdl¢ur Expendimr¢ is recognised once then is a legal or conslructive obligation to tr8nsfrr economic benefit to a thtrd party. it is probabl¢ th&t a traLsfer of ¢eonomic benefits will be required in settlemen( the amount of the obligation c4n be measwed reliably. Grants offered 5ubj¢¢t to ￿ndILlo￿ which have Mi been met at the year end date arc noted ￿Mmitment but not accrued a5 expelldilure. Expenditure on charirable activities includes payabl¢ made to third pArfi¢s 2nd oth¢r ¥tivities und¢rtaken to furth¢T the purposu of the cbatiiy and the1[￿O¢￿al¢d supp)rt cosrs. The TNst¢es have identified one charEtable activity. Support costs are tho8¢ fimciions that assist the WOTk of the charity but do not directly undertakc charitable activities. Support Costs include back office ¢osts. fiTwi¢e, and governan<% c4)sts whi¢h supw)rt the cbarityB activitses. Thes¢ costs have been allocated to eX￿ndi￿re on chan"(able activits"¢s.

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMEIYTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 202] Accouthting pollcles (Contlnued) 1.6 TADglble rued 9ssets Tangibl¢ fjxed &8sets are initially rne￿[ed at cost a￿1 subse4u￿1lY at cost or valualion, net of dep￿latIOn nd ony impainllent10&8e8. D¢prwiation is rcco8nised 80 as to write off the Cost or valuation of assets less trKir rtsidual values oY¢r their us¢ful lives on thc followiTh8 bg5¢s: Fixtw¢8, fittings & equipment 15•/• rtducing ba]An¢e The gain or Ioss &ri8in8 on the disposal of an asset i5 determirt￿ as the differtn¢¢ b¢twe¢n th¢ sale proc¢¢ds and th¢ ¢8nyinB value of the a5scL and 18 reCo￿lS¢d in the ststement of fmon¢ial ￿livities. 1.7 Co$h and cAyh ¢qulvaleAts C￿h and ¢a5h equivalents include cuh in h8fhd. deposits held at cell with banks, other short-lcrm liquid inve$tm¢nts with original maturities of thre¢ months or le85. bank overdrafts. Ilank overdraft5 are shown within bonDwings in ¢urMnt 1.8 Fln*nclAI Instrnmthts 'rhc chariiable company only h&s financial 4$9ets and liabiliti¢B of 4 kind that qualify ￿ basic financial irL8trumeniS. Basic finart¢i81 instsuments are inilially r¢cognised At tra[￿ath￿ ￿luC and 6ubwuently measured ai thcir sthtlernent valu¢. asicfinanclalA5.1¢11 Other debiors ar¢ reco￿lS¢d 81 th¢ 8dU¢m¢nt amourLi due. Prepayments are valued at the attM>Urtt pryid. BasltfinaKclallirtbililies Creditors are reeognised where the ch￿Lty has a wesent obligation rewlttng from a past event that will pr¢)b4bly results in the transf¢r of funds to a tILird party and thc amount due to settle the obligatiort ¢•n b¢ m¢asured or estinMLed reli&bly. Crtditor8 are nom)ally rw>8nis¢d at th¢ir settlement amount &ftcr atlowing for thy discounts due. 1.9 Th18don A5 a registered charity rhe company ttnefits from rat￿ Telief 8Dd 1$ B¢nernlly exempt from iTKorne tax 8nd ￿￿OratiOn tax. The charity is noi registered for value •dded lax. 1.10 Employee b¢n¢flts The cost olany unus¢d holiday eDtitlernent is twnised in the puiod ill which the employe¢'s services 8r¢ rec¢iv& Temiitvaiion ljenefils 8T¢ r¢¢ognÉsed immediatety a5 8D expED5C when the charity is dcrmtrably committed to tcmiirtate th¢ CTnploytn¢nt of an employee or to provide terniination bcnefits. 1.11 Retlrement benefits Payments to defjned contribution retirement baKfii ￿M¢S are chat8ed as an exwse as they fall du¢. I,IZ Fordgn exchange Assets and liabilities in foreign ¢U￿r￿(l¢S ar¢ trnnslat4xI Iti￿ stsrlinE at thc ratcs of exchange rulin8 at the balance sheet date. Transactions in forci￿ rurrcn¢i¢5 are translated into st¢di)g ￿ th¢ r81¢ of ¢xehange ruling at the date of trattsa¢tion. Ex¢h8nge differewe8 are takeu into account in alliviDg at tb¢ opeta(illg ￿sUIt 1.13 Hire purchase lea5itig eommitments Rentals paid undcr operating leases are £￿ed to the Sla¢¢ment of Financial Activili¢8 on a strdight line 11&8is over th¢ period of the lease.

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS (coNfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2021 crtti¢818ccollDdng tsllmate8 and Judgements In the Appli¢atiott of th¢ ¢harity'8 a¢¢crtmting policies. the tn￿ are required to rn3ke judgcmcnts, cstim8tes and S5umptions aboui the carrying amount of w¢ts ond li8bilili¢s thol are nol re4dily apparent from other sources. The estimates and Associated assumptions Ar¢ based on hi$tori¢al ¢Xp¢nCn￿ and otlw f￿1￿[S that are consider¢d to bc rclcvant. Actual r¢sulis may difyer from these e8tim&t¢s. The estimate5 and underlyinB assumptions reviewed on ￿ oMgoin8 basis. R¢visioLg to ¥¢ounlin8 e4timat&8 ar¢ rccogni5cd in Ihe ￿riod ir) which lh¢ estimAle is rtvixd where Ihe ¥evision offects only tha¢ p¢riod. or in th¢ p¢riod of the revision and future periods where the revision affects both cutTCllt and futsw¢ pAiods. r¢¢elYed Unrut¥l¢ted Unrestrleted fuDdi 8ener*l deilgn4tsd 2021 2021 R¢strkt¢d funds 2021 2021 Donatiorts And gifts 213.724 369.110 5.318 588.152 unl￿trIcted Unrestricted Re5tri¢¢ed fijnds Total Benernl 2020 d￿18Thated 2020 2020 2020 Donations and git18 195,770 350,042 16.424 562,236 Other tradlDg Ktlvl¢les Totsj Unrestricted fun 8M¢ral 2020 2021 Product sales 191

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS (COIYTINUED) FOR THE YEAR ENDED 31 DECEMBER 2Q21 AdvanelnE the Chrlstl8u Rellglo Advittdg Advlnelng the Christi#Jb the Christian Rellglon Rellgion 2021 2020 Staff cos18 Direct cost8 Outrcllch Con$ullan¢y 47.088 14,486 18,378 28,123 41,922 17207 108.075 59.129 Grant funding of activities {stt note 6) 447.531 470.926 Share of support ¢osts (see note 7) ShAre of goven)4nce costs (s¢c nots 7> 10.340 12,775 11,047 13,188 578,721 554,290 Analysis by fund Unrc5tric¢ed funds- geoernl UTLfc51ricted funds. designai Restricted ￿ndS 233,936 339.466 5.319 169.238 379.357 5,695 578,721 554,290 Grttts PAyible Advxtte5ng the AdvAncin8 the Christian Christian Rellglon Religion 2021 2020 GraThts to individuals 447,531 470,926 447,531 470,926

METRO WORLD CHILD UK IYOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Support tosts Support costs Governance eosts 2•21 Support costs Governonce costs 2020 Dyrxiation Rent Rate$ and water Insuranee Light and hc&t Repairs and mainterwLCe Telephone Travclling expenses Hire of planl atld machinuy Sundri 270 7.974 270 7,974 317 6.642 (301 478 47 803 1.051 317 6,642 (30) 478 47 803 1,051 1,044 143 552 305 305 22 971 360 312 126 22 312 126 143 552 Indepcndcnt examinevs fe¢8 Bank charge8 5,437 7J38 5,437 7.338 6.344 6,344 6.844 10,340 12.775 23,115 13,188 24,235 Amaly5cd between Charitable activitiei 10.340 12,775 23.115 11,047 13,188 24,235 Gov¢m8n¢¢ costs includes payments to the a¢countints of £3,540 (2020.. £3,420) for an iW¢nt ¢x8min8tion and £1,897 (2020." £2,924) for other services. Trnsteey None ofthe (rustees (or any persons with them) r¢c¢ived any temurKTrtiOD thirin8 the ycar. Employee8 Th¢ avcr88¢ monihly number of cmployees during the year was: 2021 Nmmbtr 2020 Number Employment costs 2021 2020 Wa8cs and 5alaTies Social securiiy costs Other pension costs 46.080 40,834 233 855 1.008 47,088 41,922

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 DECEMBER 2021 E￿ploye￿ (Conllnued) Th¢ trustees eonsider the two sthff membels ¢0 be Key Management Personnel. th¢ total b¢nefii paid to them was £47.088 (2020.. £41,￿22). There w¢re no employee5 wIMbse annual remuneration was tnore £60,OC(I. 10 Tanglble Ilxed assets Co31 At l January 2021 7,755 At 31 December 2021 7,755 Depretlgtlon nd Implrment At l January 2021 Deprrcialion Gharged in the year 5.960 270 At 31 Deumber 2021 6.230 Carrylng arnounl At 31 D¢￿mb¢r 2021 ,525 At 31 December 2020 1,794 Debeor5 2021 202• Amollnts fAlllng due wlthin ye*r: Other debtor8 Prepaym¢nts and ￿¢rU¢d incom¢ 139.308 294 131,372 215 139,602 131,587 12 Credltors: 4rntsunts fhlling due Y4lthlM oxe ye•r 2021 2020 Other taxatton and Social Security A¢cnJed grants A¢cnJed ¢xp¢ns 617 39,754 9,207 490 39,363 5,773 49,578 45,626

METRO WORLD CHILD UK IYOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 13 Restrlcted fundy Th¢ in¢ome fimds of th¢ ¢h￿lty i￿l￿de T&strict&l fund8 cornprisin8 th¢ followin8 uncxpended b8]aTkces of dtsttations and grart¢s held on trnst for gpecific pu4XW." Movement ID funds R￿0￿￿tel Blnce Ht vApellded JI Dicembtr 2021 BlJnce #i J JAuAry 2020 BAl•fj¢• At App¢41 ￿nd- Postor Bill Special Events Romania Special Events 3.447 3.447 3,447 (Op MOM) Special r.,vents USA Special Events Kenya Sp￿11] Ev¢nts PH Camp Phillipines Camp Romania Camp Kenya Humanitaria Medical Aid K¢nya etation S.941 5.941 5,941 2.078 2,078 2.078 2.212 14.433 (3.818) 122S8 1298 (1,298) 12.258 14 14 14 971 174 (971) (60) (846) (1.106) 167) (2.848) 4.114 4.228 67 2.847 4,228 569 569 17,816 16.424 (5,695) 28,545 SJ18 (SJ19) 28.544 Appeal fund - Pa51or Bill - arc funts 8eneraied duTill8 S￿￿]￿8 en8agctMents of the senior pastor and founder of Metro Ministries, Rever¢nd Wslligm F Wilson. The st￿lfIC appcals are announcd during his vtsiL The oihcr r¢stri¢¢¢d fimds repY¢s¢nt donated whetc th¢ &Jnor spccified that proceed5 IK tr￿￿5frrr¢d to a particular cau5¢.

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 14 Deslgnllttd fvMd$ The in¢om¢ fiwds of the ¢h¥ity in¢lude th¢ followin8 desi8Dhted funds whkch h&ve been set aside out of unr¢strict¢d funds by ¢h¢ ttust¢es for specific PUTpose8". Mov¢JD¢nt In fwn Movement Ill fuDd5 IDcornln¢ rlw a¢ tAPBDdtd 31 D¢e¢thb¢r 20ZI I )#￿ 2020 I I￿•ry 2021 Sponsorship 99.549 350.042 (379J57) 70.234 369,110 (339.466) 99,878 99,549 350.042 (379.3571 70,234 369.110 {339.466) 99,878 Sponsorship futth represent filnds raised during the year ott various weals other than Specifically restrict￿ appea15. It dlso includes all ftmds dirccily rclatcd to SFrf)nsor5hip prtsgrwntsKs such as fvnd8 for thildr¢n in the Phillipincs a￿1 South Afri¢3, th¢ Book Hag Proje¢ SLunmcT Camp and Ihc Won by One fiuwj. 15 AnBlysls of Det #uets between Umr¢strlct¢d DeslgDAted Rtttrleted nd$ 2021 Tot1 2021 2021 2021 bund balances 8t 31 December 2021 aT¢ r¢pr¢s¢nt¢d by.. Tan8Lble assets Cujrelli assetsI(li8biliti￿) 1525 35261 1,525 163.683 99.878 28,544 36,786 99.878 28,544 165,208 Unr¢styi¢t¢d Desi8nad Re8tricted nds nds fun 2020 2020 2020 Totsl 2020 Fund balances at 31 Dccetnber 20218re rtpjrsentrd by.. Tangible assets CuErent ￿￿etS1o1#billlies} 1.794 552IM 1.794 153,983 70,234 28,545 56.998 70,234 28,545 155,777 16 Rtlat¢d party transg¢tioAs There w¢r¢ no disclosable ftlated party traThsadiotts thing the year(2020- none).

METRO WORLD CHILD UK NOTES TO THE FINANCIAL STATEMENTS {COP4TINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 17 Cask %enerited fron) operAtions 2021 2020 Surplu8 for the year 9,431 8,137 Adjustments for.. Depre¢iatiOtt 2nd imPAiM￿ll1 of tanBibl¢ 8$5¢ts 270 317 Mov¢m¢nts in workiTh8 capital.. {Increa5el in debtors InCrea￿/(dee[lj1se} in creditots (8.016) 3.952 (3,435) (2.556) Cash generAted trojw oper*doTrs 5,637 2,463