## # ## ## ## |Contents||Pages| |---|---|---| |Trustees' Annual
Report||1-9| |Reference &Administrative|Information|10| |Independent
Auditor's
Report||11-17| |Statement
Of Financial Activities||18| |Balance Sheet||| |Statement ofCash Flows||20| |Notes Forming Part OfThe|Financial Statements|21-32| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Risk Management|Risk Management|Risk Management||| |---|---|---|---|---| |The Management
Committee
has conducted
a review ofthe major risks to
is exposed.
System and procedures
have been established
to manage
the
faces:|||which the
risks the|Charity
Charity| |Princi
al Risks It Uncertainties||Strat
ies o mana ethese||| |Terrorism
and piracy||All
personnel
travelling
abroad
carry|adequate|travel| |||insurance
and consult FCO advice.||| |Safety
and
integrity
humanitadan
aid shipments
Protection ofchildren
and|of|Only trusted carriers and routes are used.
shipped to known and trusted
recipients.
All Trustees
are DBS checked;
and the|Goods are only
Charity's
Child|| |vulnerable
persons||Protection
Policy is promulgated
by appropriate
siqnage.||| ## ## |Property leases|Leases|are generally|short term or with adequate|short term or with adequate|break| |---|---|---|---|---|---| ||clauses.||||| |Cash flow|Sufficient
reserves||are
held
to
maintain|day-to-day|| ||liquidity.||||| |Integrity ofgrants|Grant-making
criteria||used
in selecting recipients
include:||| ||a.|within the objects and current policies|||| ||b.|Past commitments
and investment|||| ||c.|Previous successful
relationship,
to minimise|||risks| |||ofaid being diverted for uses outside our control or|||| |||for fraudulent|purposes.||| ||d.|Maintaining
a|balance ofrecipients
by|age, gender,|| |||ethnic groups,|region and denomination||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||||Unaudited| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total Funds|Total Funds| ||||Funds|Funds|2022|2021| |||Note||6||F| |Income from:||||||| |Donations|and legacies|2|113,162|423,146|536,308|398,156| |Other trading activities||3|606,916|31|606,947|404,438| |Investments|||743||743|22| |Total income|||720,821|423,177|1,143,998|802,616| |Expenditure
on:||||||| |Raising funds - gifts and donations|||25,454||25,454|15,471| |Raising funds - trading|||505,843||505,843|403,136| |Charitable|activities||153,089|291,472|444,561|194,783| |Total expenditure|||684,386|291,472|975,858|613,390| |Net income/(expenditure)|||36,435|131,705|168,140|189,226| |Transfers between funds||17|(17,150)|17,150||| |Net movement|in funds||19,285|148,855|168,140|189,226| |Reconciliation|offunds:|||||| |Total funds|at start ofyear|17|219,694|69,553|289,247|100,021| |Total funds|at snd ofyear|17|238,979|218,408|457,387|289,247| ## ## ## |AS||||| |---|---|---|---|---| |AT31DECE|BER 2022||Company
number: 04167908|| |||||Unaudited| ||||2022|2021| |||Note|8|| |Fixed Assets||||| |Tangible assets||10|104,970|87,663| |Current Assets||||| |Debtors
Cash at bank|||41,025
451,125|29,653
291,555| |Creditors: Amounts|falling||492,150|321,208| |due within one year
Net Current Assets||12|(104,085)
388,065|(78,420)
242,788| |Creditors: Amounts|falling due|||| |after more than one|year||(35,648)|(41,204)| |Net assets|||457,387|289,247| |Funds||||| |Unrestricted
funds||18|238.979|219,694| |Restricted funds||18|218,408|69,553| ||||487,387|289,247| ## ## ## |||||||Unaudited| |---|---|---|---|---|---|---| ||||||2022|2021| |||||Note|5|| |Net cash|inflow|from operating|activities|15|188,687|169,044| |Nonwperational||cash flows:||||| |Investing|activities|||||| |Purchase|offixed|assets|||(41,098)|(34,659)| |Proceeds|from the sale offixed||assets||16,796|| |Investment|income||||743|22| ||||||(23,559)|(34,637)| |Financing|activities|||||| |Loan repayments|||||(5,556)|(2,963)| |Net cash|inflow|for the year||16|159,512|131,444| ## ## ## ## ## ## ## ||||||||| |---|---|---|---|---|---|---|---| |Donations|and|legacies|||||Unaudited| |||||Unrestricted|Restricted|Total Funds|Total Funds| |||||Funds|Funds|2022|2021| |||||8|6|6|6| |Donations|and|legacies||68,586|408,511|477,097|177,575| |Job retention scheme grants|||||||68,252| |Local restriction||support|grants||||93,502| |Restart grants|||||||24,003| |Gift Aid||||44,576|14,635|59,211|34,824| |||||113,162|423,146|536,309|398,156| |Prior year|comparatives||(unaudited)||||| |||||Unrestricted|Restricted|Total Funds|| |||||Funds|Funds|2021|| |||||6|6|6|| |Donations|and|legacies||72,859|104,716|177,575|| |Job retention scheme grants||||68,252||68,252|| |Local restriction||support|grants|93,502||93,502|| |Restart grants||||24,003||24,003|| |Gift Aid||||26,686|8,138|34,824|| |||||285302|112,854|398,156|| ## ## ||||Unaudited| |---|---|---|---| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds|2022|2021| |6|6|6|6| |583,683|31|583,714|383,437| |22,003||22,003|16,051| |1,230||1,230|4,950| |606,916|31|606,947|404,438| |Unrestricted|Restricted|Total Funds|| |Funds|Funds|2021|| |6|6|6|| |383,422|15|383,437|| |16,051||16,051|| |4,950||4,950|| ## ## ## ## ## ## ## ## |G||||| |---|---|---|---|---| |rants payable||||Unaudited| ||||2022|2021| ||||6|6| |IAT New Jerusalem|Ministries||26,598|16,679| |IAT Good Samaritan|Foundation|Odessa and Moltavilovka|87,898|| |Church
Kiev||||21,245| |Sierra Leone New Hope School|||69,996|53,587| |Various small recipients|||6,185|10,589| |Total grants payable|||190,677|102,100| ## |Net inco|mei(|expenditu|re)
for the|year|||| |---|---|---|---|---|---|---|---| ||||||||Unaudited| |This is stated after charging:||||||2022|2021| |||||||8|6| |Depreciation||and loss|on disposal|||6,995|6,358| |Auditors'/|Independent||Examiner's|remuneration|||| |||||- audit||4,500|| |||||-independent|examination||2,160| |||||-accounts preparation||1,500|1,590| |||||-other services|||138| ## |Staff costs an|Staff costs an|d numbers||| |---|---|---|---|---| |The aggregate||payroll costs were:||Unaudited| ||||2022|2021| ||||6|6| |Wages and|salaries||362,433|263,847| |Social security||costs|20,004|5,136| |Pension|||3,814|2,359| |Redundancy|payments||7,000|588| ||||393,250|271,930| ## ## ## ## ## |Fundwnalysis
comp|arative
figures (unaudited)|||| |---|---|---|---|---| |||Unrestricted|Restricted|Total Funds| |||Funds|Funds|2021| |||6|8|8| |Income from:||||| |Donations
and legacies||285,302|112,854|398,156| |Other trading
activities||404,423|15|404,438| |Investments||22||22| |Total income||689,747|112,869|802,616| |Expenditure
on:||||| |Costa ofgenerating|funds|||| |Raising funds - gifts and donations||15,471||15,471| |Raising funds - trading||403,136||403,136| |Charitable
activities||92,595|102,188|194,783| |Total expenditure||511,202|102,188|613,390| |Net income/(expenditure)||178,545|10,681|189,226| |Transfers between funds||(6,397)|6,397|| |Net movement
in funds||172,148|17,078|189,226| |Reconciliation
offunds:||||| |Total funds at start of|year|47,546|52,475|100,021| |Total funds at end ofyear||219,694|69,553|289,247| ## ## ## |10|Tangible fixed ass|ets|||||| |---|---|---|---|---|---|---|---| |||||Shop|8||| ||||Leasehold|office||Motor|| ||||Improvements|equipment||Vehicles|Total| ||Cost||6||6||6| ||At 1 January 2022 (unaudited)||61,272|38,182||44,090|143,544| ||Additions||41,098||||41,098| ||Disposals|||||(25,700)|(25,700)| ||At 31 December 2022||102,370|38182||18,390|158942| ||Depreciation||||||| ||At 1 January 2022 (unaudited)
Charge for the year
Disposals||1,827
2,628|34,271
980||19,782
2,582
(8,098)|55,880
6,190
(8,098)| ||At 31 December 2022||4,455|35,251||14,266|53,972| ||Net book value||||||| ||At 31 December 2022||97,915|2,931||4,124|104,970| ||At 31 December 2021 (unaudited)||59,445|3,911||24,308|87,664| |11|Debtors||||||Unaudited| |||||||2022|2021| |||||||6|6| ||Other debtors
Prepayments
&accrued income|||||6,861
34,164|9,765
19,888| |||||||41,025|29,653| |12|Creditors: amounts|falling due within one year|||||Unaudited| |||||||2022|2021| ||||||||6| ||Trade creditors
Other creditors
Taxes and social security costs
Accruals &deferred income
Bank loan|||||44,322
41,141
5,526
7,540
5,556|22,243
42,567
4,304
3,750
5,556| |||||||104,085|78,420| ## ## ## |At 31 December 2022 the company
had total
as follows:|commitments,
under non-cancellabl|e
operating|leases paid| |---|---|---|---| ||||Unaudited| ||Land &|Total|Total| ||buildings|2022|2021| |||8|8| |Within one year
Between two &five years|58,100
130,600|58,100
130,600|70.600
83,596| |At 31 December 2021 the company
had total
as follows:|commitments,
under non-cancellab|le
operatin| |---|---|---| |||Unaudited| ||Land &|Total| ||buildings|2021| |||8| |Within one year
Between two &five years|70,600
83.596|70,600
83,596| ## ||||||Unaudited| |---|---|---|---|---|---| |||||2022|2021| ||||||8| |Statement of Financial Activities:
Investment
income
Depreciation
Loss on disposal oftangible fixed||Net movement
asset|in funds|168,140
(743)
6,190
805|189,226
(22)
6,358| |Movemsnt
Movement|in creditors
in debtors|||25,665
(11,372)|(18,993)
(7,525)| |Net cash|inflow from operating|activities||188,685|169,544| ## ## |16|Analysis ofchange in|cash during the year|cash during the year|||Unaudited|| |---|---|---|---|---|---|---|---| ||||||2022|2021|Change| ||||||8|E|8| ||Cash at bank||||451,125|291,555|159,570| ||||||Unaudited|Unaudited|| ||||||2021|2020|Change| ||||||8|8|8| ||Cash at bank||||291,555|160,111|131,444| |17|Movement
In funds||||||| ||||Unaudited||||| ||||At1 Jan||||At 31Dec| ||||2022|Income|Expenditure|Transfers|2022| ||||8|8|6|8|8| ||Restricted funds||||||| ||Family sponsorship
India
Sierra Leone New Hope School
Children's
holiday camps
Philippines
Bibles
Reach International
Small grants
Small other funds
Virtual Shoeboxes
Croft Mill Appeal
Moldova||1
193
46,071
4,049
1,122
1,993
284
644
15,196|296,595
5,713
95,741
450
3,250
906
500
1,231
16,291
2,500|(173,952)
(25,838)
(76,284)
(3,769)
(3,685)
(500)
(455)
(260)
1,546
~8,275|6,021
19,496
7,291
406
(284)
(17,649)
1,869|128,665
(436)
72,819
730
(435)
1,528
2,493
(49)
1,615
15,384
~3,906| ||Unrestricted
funds||69,553|423177|291472|17150|218,408| ||Fixed asset designated
Free reserves|fund|87,663
132,031|-
720,821|(6,190)
(678,196)|23,497
(40,647)|104,970
134,009| ||||219,694|720,821|684386|17,150|238,979| ||Total funds||289247|1,143998|975858||457,387| ## ## ## ## ## |||Tangible||Other||| |---|---|---|---|---|---|---| |Yearwnd 31 December|2021 (unaudited)|Fixed
assets|Cash at
bank|Current
assets|Long term
Creditors|Total| |Restricted funds
Unrestricted
funds||8|6
69,553|6||6
69,553| |Fixed asset designated
Free reserves|fund|67,663|222,002|(48,767)|(41,204)|87,663
132,031| |||87663|291,555|48767|41,204|289247|