Company number: 3970365 Charity number: 1090745 

## ICA:UK 

Report and financial statements For the year ended 30[th] June 2023 



## ICA:UK 

## Reference and administrative information 

for the year ended 30[th] June 2023 

**Company number** 3970365 

**Charity number** 1090745 

## **Registered office and operational address** 

41 Old Birley Street, Manchester, M15 5RF 

(to 3 Oct 2023) 

## **Registered office** 

2nd Floor, College House, 17, King Edwards Road Ruislip London HA4 7AE (from 3 October 2023) 

## **Trustees** 

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: 

Barry Winchester Chair (stood down as Chair of Trustees 21 Feb 2022, resigned as Trustee 3 Aug 2022) 

Andy Daw Interim Chair 8 Aug 2022 to 5 June ’23, and Interim Co-Chair from 10 Sept ‘23 Barbara Ridhiwani Treasurer, also Interim Co-Chair 5 June 2023 to 10 Sept 2023 Derek McAuley Secretary from 19 September 2023 Haiying Liu  (aka Kate) Appointed 10 Nov 2022, Interim Co-Chair from 5 June 2023 Olugbenga Folayan Appointed 10 Nov 2022 Belinda Kaur Sidhu Appointed 10 Nov 2022 Andrew McLaughlin Appointed 10 Nov 2022, resigned 23 Nov 2023 Joyce Matthews Appointed 10 Nov 2022, resigned 10 January 2023 

**Key management** Maria Franchi Director (resigned 23 June 2023) **personnel** Clare Vermes Administrator (left 30 September 2023) Alice Blackwell ToP Training Coordinator (left 30 September 2023) 

**Bankers** Unity Trust Bank Nine Brindleyplace, Birmingham, B1 2HB 

**Independent** Christy Lau FCCA CTA DChA, Slade & Cooper Limited **Examiner** Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG 

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## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2023 

The trustees present their report and the unaudited financial statements for the year ended 30[th] June 2023. Included within the trustees’ report is the directors’ report as required by company law. 

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. 

## **Objectives and activities** 

Our charitable objects are: 

1. advancing the education of the public in the UK and in any part of the world in matters relating to the relief of poverty and distress; and 

2. the relief of need, hardship and distress in any part of the world; and 

3. advancing the education of the public in the United Kingdom and in any part of the world, but without limitation to the generality of the foregoing, in effective communication and facilitation skills and participatory methods to enable individuals to participate more effectively in societies, communities and organisations. 

In line with these objectives, ICA:UK works nationally and internationally with individuals, communities and organisations to engender a culture of participation. 

## For us, **a culture of participation** is characterised by: 

- People’s voices being heard, differences in people and ideas being both respected and valued, meaningful conversations being held, and plans being informed by different perspectives and owned more widely. Rights are upheld, teamwork is valued _._ 

- Informed choice of the appropriate level of participation in any given situation 

- The concept being applied at different levels- whether it is the team leader looking to build their team, the chief executive seeking to improve workplace wellbeing, the local authority wanting more meaningful involvement of the community or service users, the membership director wanting to engage with their members more effectively 

In order to maximise ICA:UK’s contribution to developing and sustaining a culture of participation we focus our activities on: 

- a) Reflecting and practicing our values (see box below) in our structure and our work 

- b) Designing and delivering training to develop skills and knowledge for effective use of facilitation methods and skills 

- c) Informing and encouraging the behaviours and attitudes which recognise and value participation amongst the wider public 

- d) Working in partnership with others to promote participatory practice into new geographical areas, to deliver new products, to adapt and apply effective methods into different sectors of work 

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## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2023 

## **ICA:UK’s values** 

_**Shared responsibility**_ - by fostering individual and collective responsibility, trust and honesty to create a sense of belonging 

_**Constant learning**_ - by asking questions of ourselves and of others 

_**Wholeness**_ - by respecting the diversity and uniqueness of individuals and communities, encompassing mind, body and spirit 

_**Making a difference**_ - by making a contribution as part of our individual life journeys and enabling others to do the same 

_**A global perspective**_ -by maintaining a global and historical perspective to provide a context for our actions at the local, national and international levels 

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. 

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. 

## **Achievements and performance** 

The core activity of the organisation, and its main source of income, remained training and consultancy work with public, private and voluntary sector clients and individuals, focussing primarily on facilitation skills and methods for improving participation in decision-making and planning. The Technology of Participation (ToP) training programme was at the heart of this work but we also ran some new courses designed by some of our Trainers for facilitating Online and Hybrid (combined online and face to face) events. During the financial year we also ran Online GFM public courses, as well as other online public courses. Our international work continued at a very limited scale with partners in Kenya. 

## **Beneficiaries of our services** 

Over this financial year ICA:UK has benefitted 3 different groups of people: 

a) We ran 11 public courses and trained 99 people in facilitation skills (145 in 2021-22). A further 135 participants received facilitation training through ‘in-house’ contracts run with organisations for their own staff (121 in 2021-22).    We receive consistently high levels of feedback, with participants stating how they have benefitted from the training with increased facilitation skills, gained greater confidence in working with others, and learned practical techniques to help them solve issues they face in their work. 

b) We were also able to reach people through the short, free or low-cost sessions we offered online on, with a total of 189 attendances at 7 sessions (51 attendances in 2021-22). 

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## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2023 

c) ICA:UK has an ongoing programme of developing its network of Lead Trainer Associates (approx. 11 people) who benefit from income-generating opportunities, from opportunities for professional development, from being part of a community of practice and being able to learn and share with each other. This in turn enables them to spread good practice in facilitation and participation to their own clients, and to support a small number of Trainee ToP trainers to learn how to train the methods. 

D) Our partnership working with African partner organisations has been very limited following the ending of the recent DFID/FCDO grant in 2021. We were pleased to support ICA:Kenya with £2500 to run an African ICAs conference in October 2022 in Nairobi focussing on climate change. We re-engaged with the Tujiendeleze Youth Trust Fund post-pandemic and sent them £2000 of accumulated donations in June 2023. We also awarded £2000 each to two Kenyan community organisations in September 2023 from our ‘Village Volunteers’ fund, allowing them to run training events linking community development and climate change. 

## **Financial review** 

Our financial year July 2022 to June 2023 was a very difficult one, and sadly led to Trustees deciding to materially downsize the organisation and close its office in Manchester in order to be able to sustain the core business of making sure beneficiaries continue to have access to learning ‘Technology of Participation’ methods. 

For many years the organisation had held healthy cash and reserves of around £50k but the triple shocks of i) the pandemic, stopping all our face-to-face training from March 2020, and ii) the ending in June 2021 of our last DFID / FCDO grant, with no hope of a replacement due to government budget cuts, and iii) the cost-of-living crisis leading to businesses postponing spend on training, have had an enduring impact on our organisation. Although our lead trainers were able to put together a great new online facilitation curriculum which had plenty of customers from autumn 2020, it turned out that the transition back towards ‘normality’ in the Training world was even more tricky because it was impossible to know how many people would continue to want online training courses and how many would want face to face training, and when. For a small organisation this was problematic. 

Trustees looked at our situation over several years as well as at our cash situation when making decisions in June 2023. We made a small surplus of £6.8k in 2019-20, but then a £10.7k deficit in 2020-21, and a further £12.2k deficit in 2021-22. This was in spite of receiving unrestricted funds support for small charities from Manchester City Council of £10k in 2019-20 and £6.1k in 2020-21, and in spite of taking actions in 2022 to reduce our cost of training. Our reserves at end June 2022 were down to £33k. 

The online training programme for the remainder of 2022 went quite well, but the second half of the 2022/23 financial year turned out differently. 

Our organisation made arrangements for a largely face to face public training programme from January 2023 onwards but almost immediately ran into course recruitment problems. The sudden winter economic shock made organisations and individuals more cautious about committing funds for training. The flow of ‘in-house’ training and facilitation income was also disrupted and it was becoming clear in May that our cash balance was dropping to a point where trustees would have to take action to avoid being unable to meet commitments. 

We were also unlucky that spring 2023 had also seen some significant staff illness within our small team, and our Director Maria’s decision to resign in mid-May was a further signal to Trustees that they had to carefully re-look at organisational sustainability. Trustees could see it would be very difficult to make the organisation self-sustaining in its current form without a Director, and yet we did not have the cash on hand to enter into a recruitment process for a new Director. Trustees met in early June to discuss the 

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## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2023 

way forward, and then, having told the Staff they were ‘At Risk of Redundancy’ we consulted with the Staff and with our network of Associates / ToP Lead Trainers. By end of June Trustees wrote to staff to confirm that, sadly, they would be made redundant at the end of September and the Manchester office would close. 

Although we did not know precisely at that time, we ended the 2022-23 financial year with a further loss of £26,065, leaving our reserves at end of June 2023 at only £7,166.  We were of course aware that our cash was down to £21.5k at end of June, and had dipped below £20k twice earlier in the month which was a significant warning sign. 

We made plans to still run scheduled courses in July and September 2023, as we were confident they would run at a surplus, and took the summer to properly dispose of all the furniture, books, paper records and equipment in the office accumulated over nearly 20 years, and also to redesign / simplify our website to match our new organisational shape.  One of our Trustees stood forward to line manage the staff over the summer and we are grateful to all of the team for their hard work in making this change happen relatively smoothly. Various other Trustees and Associates also helped with closing down the office and with putting in place arrangements for how public courses would continue during the October to December 2023 transition and throughout the 2024 calendar year. Trustees and Associates agreed to review progress from spring 2024. 

The July and September 2023 courses were financially successful, fortunately and so, having downsized from the end of September our organisation has found a new point of financial stability for the time being, with a much smaller set of financial risks but also, perhaps a smaller impact although it is early days in our new arrangements and that is yet to be determined. Public courses are still advertised through our website, and participants are still giving feedback about how good they are. Organisations looking for Inhouse training courses (for their own people in their own venue) and / or Facilitation are still finding what they need, linking through to expert facilitator / trainers through our website, but the majority of the financial turnover for this work no longer flows through the ICA:UK charity accounts. 

## **Reserves policy** 

In recent years the Trustees regarded the equivalent of 4 months of operational expenses (around £20,000) as a reasonable level of Reserves, in normal circumstances up to summer 2023. After the organisation downsized in autumn 2023, significantly reducing overhead costs, the new reasonable level of reserves is much smaller, perhaps £3,000 to £4,000. At present we have more than is needed. In due course, once the 2023-24 Annual Report and Accounts (i.e. for the Transition Year) have been produced the reserves requirement will drop again, unless by then there is a further change and an expansion of some sort underway. 

## **Plans for the future** 

During the early part of the 2022-23 year the Implementation Plan built from our 3 year Strategic Plan developed in summer 2021 was progressed. However, when it became clear in late spring 2023 that the current way of working was not sustainable, the Trustees, in consultation with Associates, took action to change the financial and organisational arrangements underpinning the programmes. The transition took place from July to December 2023. From January 2024 a programme of public TOP training courses has been arranged by some of independent Lead ToP Trainers (Associates), supported by the ICA:UK charity which receives a percentage in relation to the use of the ‘Technology of Participation’ methods and for continuing to run the ICA:UK website which is effectively a gateway for people finding out about participatory methods or looking for expert facilitators and facilitation skills trainers. 

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## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2023 

We also intend to continue to fundraise (on a small scale) to support partners in Africa, and a small group of knowledgeable volunteers is looking into how we may expand our fundraising. 

We will continue to develop our structure and processes to support these changes in the organisational model. Trustees will continue to involve our Associates / Lead Trainers in delivering our work and influencing the direction of the organisation. We may continue to face financial and organisational challenges in 2023-24 and later years. We are grateful that the new Trustees appointed in November 2022 were inducted before our financial issues hit hard and they were able to pro-actively contribute to the major change process soon afterwards. 

## **Structure, governance and management** 

ICA:UK is a charitable company limited by guarantee, was incorporated on 11th April 2000 by Trustees of the pre-existing Institute of Cultural Affairs Development Trust (charity no. 293086, registered 1985). It commenced operations on 15[th] February 2001, and registration as a charity was completed on 21[st] February 2002.  ICA Development Trust subsequently wound itself up in 2003. 

The company was established under a memorandum of association which established the objects and powers of the charitable company and it is governed under its articles of association. 

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 30 June 2023 was 22 (2022: 22). The trustees are also members of the charity. The trustees have no beneficial interest in the charity. 

The normal recruitment process for Trustees begins with the dissemination of a call for applications both within and beyond the ICA:UK network. Expressions of interest are invited and usually followed by an informal discussion between an existing Trustee and the prospective candidate. More formal interviews may also take place. Existing Trustees are able to co-opt new Trustees on a temporary basis but names of prospective trustees must be then put forward to the Annual General Meeting where the members present vote on whether they should be confirmed as Trustees or not. All Trustees give their time voluntarily and receive no remuneration / benefits from the charity. Any expenses reclaimed from the charity are set out in Note 9 to the accounts. 

## **Related parties and relationships with other organisations** 

ICA:UK is a member of the following: 

1. ICAI: The Institute of Cultural Affairs International 

2. NCVO: The National Council for Voluntary Organisations 

ICA:UK Lead Trainers also regularly work with / link with the following: 

1. IAF: the International Association of Facilitators 

ICA:UK has recently resigned from the following: 

1. Work for Change Co-operative: following the departure from our office (in their building) in Hulme, Manchester at the end of September 2023 

2. Bond: The British Overseas NGOs in Development at end of Dec 2023; due to the reduced size of our international programme 

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## ICA:UK 

## Trustees’ annual report 

for the year ended 30[th] June 2023 

## **Remuneration policy for key management personnel** 

It has been in recent years the intention of the ICA:UK Trustees to establish salaries on a recognised payscale when resources allowed. In line with this commitment, salaries for our 3 part-time roles were reviewed from time to time and raised by 8% from January 2023 when inflation was having a major impact on all those with low income. The charity continued to meet its legal obligations in regards the Government initiative on stakeholder pensions, and all three employees were signed up for the scheme. However, from 1 October 2023 ICA:UK sadly no longer has staff. Reserves were sufficient at that point for statutory redundancy pay to be paid to the remaining two part-time employees, in accordance with their contracts. 

## **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 arrangements are in place to mitigate our exposure to the major risks. 

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## ICA:UK 

## Trustees’ annual report 

for the year ended 30[th] June 2023 

## **Statement of responsibilities of the trustees** 

The trustees (who are also directors of ICA:UK for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006. 

The trustees’ annual report has been approved by the trustees on 14[th] March 2024 and signed on their behalf by 

Barbara Ridhiwani 

Treasurer 

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## Independent Examiner’s report 

## to the trustees of ICA:UK 

I report to the charity trustees on my examination of the accounts of the company for the year ended 30th June 2023 which are set out on pages 10 to 26. 

## **Responsibilities and basis of report** 

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

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiner's statement** 

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 company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts 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 accounts 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 of Ireland (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 accounts to be reached. 

Christy Lau FCCA CTA DChA Slade & Cooper Ltd. Chartered Certified Accountants Beehive Mill Jersey Street Ancoats Manchester M4 6JG 

DATE 26/03/2024 

9 



## ICA:UK 

## Statement of Financial Activities (including Income and Expenditure account) for the year ended 30 June 2023 

|Unrestricted<br>funds<br>Note<br>£<br>**Income from:**<br>Donations and legacies<br>3<br>2,044<br>Charitable activities<br>4<br>79,544<br>**Total income**<br>**81,588**<br>**Expenditure on:**<br>Charitable activities<br>5<br>107,653<br>**Total expenditure**<br>**107,653**<br>7<br>**(26,065)**<br>Transfer between funds<br>-<br>**Net movement in funds for the year**<br>**(26,065)**<br>**Reconciliation of funds**<br>Total funds brought forward<br>33,231<br>**Total funds carried forward**<br>**7,166**<br>**Net income/(expenditure) for the**<br>**year**|Restricted<br>funds<br>£<br>-<br>-<br>**-**<br>-<br>**-**<br>**-**<br>-<br>**-**<br>-<br>**-**|Total funds<br>2023<br>£<br>2,044<br>79,544<br>**81,588**<br>107,653<br>**107,653**<br>**(26,065)**<br>-<br>**(26,065)**<br>33,231<br>**7,166**|_Total funds_<br>_2022_<br>_£_<br>_2,079_<br>_115,891_|
|---|---|---|---|
||||**_117,970_**|
||||_130,194_|
||||**_130,194_**|
||||**_(12,224)_**<br>_-_|
||||**_(12,224)_**<br>_45,455_|
||||**_33,231_**|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

A full comparative SOFA is available on the last page of the financial statements. 

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## ICA:UK 

## Company number 3970365 

## Balance sheet as at 30 June 2023 

|Note<br>£<br>£<br>**Current assets**<br>Stock<br>480<br>Debtors<br>12<br>3,996<br>Cash at bank and in hand<br>21,507<br>**Total current assets**<br>**25,983**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>14<br>(18,817)<br>**Net current assets**<br>**7,166**<br>**Total assets less current liabilities**<br>7,166<br>**Net assets**<br>**7,166**<br>**The funds of the charity:**<br>Unrestricted income funds<br>15<br>7,166<br>**Total charity funds**<br>**7,166**<br>2023|_£_<br>_£_<br>_925_<br>_23,926_<br>_32,926_<br>**_57,777_**<br>_(24,546)_<br>**_33,231_**<br>_33,231_<br>**_33,231_**<br>_33,231_<br>**_33,231_**<br>_2022_|_£_<br>_£_<br>_925_<br>_23,926_<br>_32,926_<br>**_57,777_**<br>_(24,546)_<br>**_33,231_**<br>_33,231_<br>**_33,231_**<br>_33,231_<br>**_33,231_**<br>_2022_|
|---|---|---|
|||_33,231_<br>**_33,231_**|
|||_33,231_|
|||**_33,231_**|



For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. 

Directors' responsibilities: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts 

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. 

The notes on pages 13 to 26 form part of these accounts. 

Approved by the trustees on 14/03/2024 and signed on their behalf by: 

Andy Daw (Interim Co-Chair) 

Barbara Ridhiwani (Treasurer) 

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## ICA:UK 

## Statement of Cash Flows for the year ending 30 June 2023 

|Note<br>2023<br>£<br>**Cash provided by/(used in) operating activities**<br>**Net income/(expenditure) for the year**<br>(26,065)<br>**Adjustments for:**<br>Decrease/(increase) in stock<br>445<br>Decrease/(increase) in debtors<br>19,930<br>Increase/(decrease) in creditors<br>(5,729)<br>(11,419)<br>(11,419)<br>Cash and cash equivalents at the beginning of the year<br>32,926<br>**Cash and cash equivalents at the end of the year**<br>**21,507**<br>**Net cash provided by/(used in) operating**<br>Increase/(decrease) in cash and cash<br>equivalents in the year|_2022_<br>_£_<br>_(12,224)_<br>_935_<br>_(4,677)_<br>_3,910_|
|---|---|
||_(12,056)_|
||_(12,056)_<br>_44,982_|
||**_32,926_**|



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ICA:UK 

Notes to the accounts for the year ended 30 June 2023 

## **1 Accounting policies** 

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **a Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice. 

ICA:UK meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. 

## **b Preparation of the accounts on a going concern basis** 

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. 

There are no key judgments which the trustees have made which have a significant effect on the accounts. 

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 

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ICA:UK 

Notes to the accounts for the year ended 30 June 2023 (continued) 

## **c Income** 

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. 

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. 

## **d Donated services and facilities** 

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution. 

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

## **e Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 

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ICA:UK 

## Notes to the accounts for the year ended 30 June 2023 (continued) 

## **f Fund accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of charity. 

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. 

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. 

## **g Expenditure and irrecoverable VAT** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: 

- Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. 

- Other expenditure represents those items not falling into any other heading. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **h Tangible fixed assets** 

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives. There are currently no fixed assets. 

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ICA:UK 

Notes to the accounts for the year ended 30 June 2023 (continued) 

## **i Stock** 

Stock is included at the lower of cost or net realisable value. In general, cost is determined on a first in, first out basis. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. 

## **j Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **k Cash at bank and in hand** 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## **l Creditors and provisions** 

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

## **m Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 

## **n Pensions** 

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were £169 outstanding contributions at the year end (2022: £186). 

16 



ICA:UK 

Notes to the accounts for the year ended 30 June 2023 (continued) 

## **2 Legal status of the charity** 

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1. 

## **3 Income from donations and legacies** 

|Donations<br>**Total**|Total 2023<br>£<br>2,044<br>2,044|_Total 2022_<br>_£_<br>_2,079_|
|---|---|---|
|||_2,079_|



All donations and legacies income is unrestricted. 

17 



## ICA:UK 

Notes to the accounts for the year ended 30 June 2023 (continued) 

## **4 Income from charitable activities** 

|**Fees and other income**<br>Fees<br>Membership subscriptions<br>Sales of goods & services<br>**Total**<br>**_Fees and other income_**<br>_Fees_<br>_Membership subscriptions_<br>_Sales of goods & services_<br>_Subtotal_<br>**_Total_**<br>**_Previous reporting_**<br>**_period_**<br>**Current reporting**<br>**period**|Unrestricted<br>£<br>69,872<br>20<br>9,652<br>79,544<br>_Unrestricted_<br>_£_<br>_110,866_<br>_35_<br>_4,990_<br>_115,891_<br>_115,891_|Restricted<br>£<br>-<br>-<br>-<br>-<br>_Restricted_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_|Total 2023<br>£<br>69,872<br>20<br>9,652|
|---|---|---|---|
||||79,544|
||||_Total 2022_<br>_£_<br>_110,866_<br>_35_<br>_4,990_|
||||_115,891_|
||||_115,891_|



18 



Notes to the accounts for the year ended 30 June 2023 (continued) 

**5 Analysis of expenditure on charitable activities** 

## ICA:UK 

|Staff costs<br>Associate fees<br>Travel, subsistence & staff expenses<br>Venues & catering<br>Grants awarded<br>Cost of goods & services sold<br>IT support<br>Premises costs<br>Insurance<br>Print, post & stationery<br>Communications<br>Subscriptions<br>Bad debts<br>Bank charges<br>Governance costs (see note 6)<br>Restricted expenditure<br>Unrestricted expenditure|Total 2023<br>£<br>44,397<br>31,435<br>4,795<br>2,197<br>4,500<br>4,924<br>988<br>4,955<br>763<br>29<br>708<br>3,015<br>-<br>1,490<br>3,457<br>107,653<br>2023<br>£<br>-<br>107,653<br>107,653|_Total 2022_<br>_£_<br>_37,145_<br>_62,870_<br>_4,798_<br>_1,518_<br>_-_<br>_2,698_<br>_913_<br>_4,607_<br>_719_<br>_31_<br>_579_<br>_628_<br>_2,160_<br>_1,736_<br>_9,792_|
|---|---|---|
|||130,194|
|||_2022_<br>_£_<br>_-_<br>_130,194_|
|||_130,194_|



19 



## ICA:UK 

## Notes to the accounts for the year ended 30 June 2023 (continued) 

## **6 Analysis of governance costs** 

|Accountancy & independent examination (net)<br>Accountancy & independent examination (VAT)<br>**7**<br>**Net income/(expenditure) for the year**<br>This is stated after charging/(crediting):<br>Independent examination<br>Accountancy and other services<br>AGM (2022: Three year Strategic Planning<br>Meetings)<br>Independent examiner's fee|2023<br>£<br>2,096<br>419<br>942<br>3,457<br>2023<br>£<br>260<br>1,836|_2022_<br>_£_<br>_2,197_<br>_440_<br>_7,155_|
|---|---|---|
|||_9,792_|
|||_2022_<br>_£_<br>_240_<br>_1,957_|



20 



Notes to the accounts for the year ended 30 June 2023 (continued) 

## ICA:UK 

## **8 Staff costs** 

Staff costs during the year were as follows: 

|ff costs during the year were as follows:|||
|---|---|---|
|Wages and salaries<br>Social security costs<br>Pension costs|2023<br>£<br>43,637<br>-<br>760<br>44,397|_2022_<br>_£_<br>_36,466_<br>_-_<br>_679_|
|||_37,145_|



In both 2021/22 and 2022/23, the charity claimed the Employment Allowance against the employers Class 1 NICs, which covered the full liability to HMRC. 

No employees has employee benefits in excess of £60,000 (2022: Nil). 

The average number of staff employed during the period was 3 (2022: 3). The average full time equivalent number of staff employed during the period was 1.59 (2022: 1.6). 

The key management personnel includes the Trustees, the Director, the Administrator and the ToP Training Coordinator. The total employee benefits of the key management personnel of the charity were £44,397 (2022: £37,145). 

## **9 Trustee remuneration and expenses, and related party transactions** 

In December 2020 Derek McAuley, a long-time member and the spouse of one of our long-time Associates, became a Trustee, bringing significant skills and experience to our small group of Trustees. During 2022-23 his spouse, Martin Gilbraith received £0 remuneration in Associate fees out of the year’s total of £31,435. In 2021-22 Martin’s equivalent remuneration was £1,525 out of ICA:UK’s total £62,870 Associate fee expenditure. Martin’s equivalent remuneration in 2019-20 (the last full year before Derek became a trustee) was £2,601 out of a total £72,232. In regards contracts with the charity, Martin’s company Martin Gilbraith Associates Ltd. paid a total of £1,951 to ICA:UK in 2021-22 under an arrangement where licensed trainers can deliver ICA courses or use ICA curriculum if a required contribution is made to ICA:UK. There was £1,100 equivalent income from Martin’s company in 2020-21. 

During the the year 2022-23, no other trustees or persons related to them received any remuneration, other than expenses. In 2022-23 we held our first post pandemic face-to-face AGM in Manchester. As a result, 3 trustees were reimbursed for travel and subsistence expenses (£100, £104, £155). Other meetings were held online. In the 2021-22 year, no trustee received travel and subsistence expenses, as due to the pandemic, all our meetings were online. 

Two trustees each made a specific donation of £100 to be passed across to ICA International as part of ICA:UK’s annual subscription. 

There were no donations from related parties which were outside the normal course of business and no restricted donations from related parties. 

21 



Notes to the accounts for the year ended 30 June 2023 (continued) 

## ICA:UK 

## **10 Corporation tax** 

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 

## **11 Grants awarded** 

|Recipient<br>Fund<br>TYTF<br>VV<br>**12**<br>**Debtors**<br>Fees receivable<br>Other debtors<br>Prepayments and accrued income<br>**13**<br>**Cash at bank and in hand**<br>Short term deposits<br>Cash at bank and in hand<br>Tujiendeleze Youth Trust Fund<br>Inst of Cultural Affairs (Kenya)|2023<br>£<br>2,000<br>2,500<br>4,500<br>2023<br>£<br>2,209<br>-<br>1,787<br>3,996<br>2023<br>£<br>34<br>21,473<br>21,507|_2022_<br>_£_<br>_-_<br>_-_|
|---|---|---|
|||_-_|
|||_2022_<br>_£_<br>_20,479_<br>_1,527_<br>_1,920_|
|||_23,926_|
|||_2022_<br>_£_<br>_34_<br>_32,892_|
|||_32,926_|



22 



## ICA:UK 

## Notes to the accounts for the year ended 30 June 2023 (continued) 

## **14 Creditors: amounts falling due within one year** 

|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other creditors and accruals<br>Fees in advance|2023<br>£<br>9,348<br>9,469<br>18,817|_2022_<br>_£_<br>_8,443_<br>_16,103_|
|||_24,546_|



## **15 Analysis of movement in unrestricted funds** 

|_General fund_<br>_Village Volunteers_<br>_(VV)_<br>_TYTF_<br>_Globalgiving appeal_<br>_(GG)_<br>**_Previous reporting_**<br>**_period_**<br>General fund<br>TYTF<br>Globalgiving appeal<br>(GG)<br>Village Volunteers<br>(VV)<br>**Current reporting**<br>**period**|Balance<br>at 1 July<br>2022<br>£<br>25,520<br>5,876<br>1,782<br>53<br>33,231<br>_Balance_<br>_at 1 July_<br>_2021_<br>_£_<br>_39,764_<br>_4,996_<br>_642_<br>_53_<br>_45,455_|Income<br>£<br>79,863<br>585<br>1,140<br>-<br>81,588<br>_Income_<br>_£_<br>_115,950_<br>_880_<br>_1,140_<br>_-_<br>_117,970_|Expenditure<br>£<br>(103,153)<br>(2,500)<br>(2,000)<br>-<br>(107,653)<br>_Expenditure_<br>_£_<br>_(130,194)_<br>_-_<br>_-_<br>_-_<br>_(130,194)_|Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>_Transfers_<br>_£_<br>_-_<br>_-_<br>_-_<br>_-_<br>_-_|Balance at<br>30 June<br>2023<br>£<br>2,230<br>3,961<br>922<br>53|
|---|---|---|---|---|---|
||||||7,166|
||||||_Balance at_<br>_30 June_<br>_2022_<br>_£_<br>_25,520_<br>_5,876_<br>_1,782_<br>_53_|
||||||_33,231_|



23 



ICA:UK 

Notes to the accounts for the year ended 30 June 2023 (continued) 

## **15 Analysis of movement in unrestricted funds (cont.)** 

## **Name of unrestricted fund Description, nature and purposes of the fund** 

|General fund|The free reserves after allowing for all designated funds|
|---|---|
|Village Volunteers|Running as a programme since 1985, ICA:UK inherited this scheme from the|
|Sponsorship Scheme|ICA Development Trust. The scheme collects money from individuals in the|
|(VV)|UK for the purpose of supporting ICA:UK partners in Africa, assesses|
||proposals from partners against the Fund’s criteria and, under the direction|
||of the ICA:UK Trustees, awards grants, and then seeks feedback about the|
||outcome and activities completed. One grant of approximately £2,000 has|
||been typically awarded each year, although there was a pause during the|
||pandemic, and catch up afterwards, beginning with a grant to ICA:Kenya in|
||autumn 2022, and allowing 2 grants in autumn 2023 for ‘Support for|
||Community Response’ in Kenya and ‘Kombuni Water Development Self Help|
||Group’ in Kenya.|
|The Tujiendeleze|ICA:UK receives some regular donations from individuals intended for|
|Youth Trust Fund|Tujiendeleze Youth Organisation, formerly Tujiendeleze Youth Trust Fund. It|
|(TYTF)|is a Community Based Organisation (CBO) now registered with the Ministry|
||of Labour and Social Protection in Kenya. The purpose of the organisation is|
||to support bright and capable young people, who are active in Community|
||Development but in need of financial assistance, to pursue their dreams in|
||Education, with a focus on Community Development and Vocational training.|
||A former ICA:UK trustee based in Kenya has been liaising with TYO on our|
||behalf and we are confident of the value of the organisation’s activities.|
|Globalgiving appeal|This fund came from appeals launched on GlobalGiving Website by ICA:UK|
|(GG)|on behalf of partners, attracting individual donations for projects (e.g.|
||HIV/AIDS in Kenya, Computer literacy in Benin, Village Savings and Loans|
||Associations in Uganda). The last appeal attracted little interest and in|
||February 2024 Trustees agreed to consolidate the remaining small balance|
||into the Village Volunteers Sponsorship Scheme.|



We intend to continue providing such support to our partners for the foreseeable future, as part of our wider strategy of offering long term support to local organisations with similar values. We are looking into how we may be able to expand the amount of donations income. 

24 



## ICA:UK 

## Notes to the accounts for the year ended 30 June 2023 (continued) 

## **16 Analysis of net assets between funds** 

|Net current assets/(liabilities)<br>Total<br>_Net current assets/(liabilities)_<br>_Total_<br>**_Previous reporting_**<br>**_period_**<br>**Current reporting**<br>**period**|General<br>fund<br>£<br>2,230<br>2,230<br>_General_<br>_fund_<br>_£_<br>_25,520_<br>_25,520_|Designated<br>funds<br>£<br>4,936<br>4,936<br>_Designated_<br>_funds_<br>_£_<br>_7,711_<br>_7,711_|Restricted<br>funds<br>£<br>-<br>-<br>_Restricted_<br>_funds_<br>_£_<br>_-_<br>_-_|Total<br>£<br>7,166|
|---|---|---|---|---|
|||||7,166|
|||||_Total_<br>_£_<br>_33,231_|
|||||_33,231_|



25 



## ICA:UK 

## Notes to the accounts for the year ended 30 June 2023 (continued) 

## _**Prior year Statement of Financial Activities**_ 

|Unrestricted<br>funds<br>Note<br>£<br>**Income from:**<br>Donations and legacies<br>3<br>2,079<br>Charitable activities<br>4<br>115,891<br>**Total income**<br>**117,970**<br>**Expenditure on:**<br>Charitable activities<br>5<br>130,194<br>**Total expenditure**<br>**130,194**<br>7<br>**(12,224)**<br>Transfer between funds<br>-<br>**Net movement in funds for the year**<br>**(12,224)**<br>**Reconciliation of funds**<br>Total funds brought forward<br>45,455<br>**Total funds carried forward**<br>**33,231**<br>**Net income/(expenditure) for the**<br>**year**|Restricted<br>funds<br>£<br>-<br>-<br>**-**<br>-<br>**-**<br>**-**<br>-<br>**-**<br>-<br>**-**|Total funds<br>2022<br>£<br>2,079<br>115,891<br>**117,970**<br>130,194<br>**130,194**<br>**(12,224)**<br>-<br>**(12,224)**<br>45,455<br>**33,231**|_Total funds_<br>_2021_<br>_£_<br>_2,640_<br>_163,986_|
|---|---|---|---|
||||**_166,626_**|
||||_177,291_|
||||**_177,291_**|
||||**_(10,665)_**<br>_-_|
||||**_(10,665)_**<br>_56,120_|
||||**_45,455_**|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

26