Company number: 3970365 Charity number: 1090745 

## ICA:UK 

Report and financial statements For the year ended 30[th] June 2024 



## ICA:UK 

## Reference and administrative information 

for the year ended 30[th] June 2024 

## **Company number** 3970365 

**Charity number** 1090745 

## **Registered office and operational address** 

41 Old Birley Street, Manchester, M15 5RF 

2nd Floor, College House, 17, King Edwards Road Ruislip London HA4 7AE 

(to 3 Oct 2023) 

(from 3 Oct 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: 

Andy Daw Interim Chair from 8 Aug 2022 to 5 June ‘23, Interim Co-chair from 10 Sept ‘23 Haiying Liu (a.k.a. Kate) Interim Co-chair from 5 June ‘23 

Barbara Ridhiwani Treasurer, also Interim Co-chair 5 June ’23 to 10 Sept ‘23 Derek McAuley Secretary from 19 September 2023 (Resigned as trustee 7 March 2025) Olugbenga Folayan 

Belinda Kaur Sidhu 

Andrew McLaughlin (Resigned 11 December 2023) 

## **Key management** 

**personnel** Clare Vermes Administrator (left 30 September 2023) Alice Blackwell ToP Training Coordinator (left 30 September 2023) 

**Bankers** Unity Trust Bank 

Nine Brindley Place, Birmingham, B1 2HB 

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

1 



## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2024 

The trustees present their report and the unaudited financial statements for the year ended 30[th] June 2024. 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 

2 



## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2024 

## **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 working in collaboration with our team of Associates. Our international work continued with partners in Kenya at a limited financial scale, but Trustees were pleased to see accumulated Village Volunteers donations used for two small but valuable grants for volunteer training given to 'Support for Community Response' and the 'Kenya Kombuni Water Group'. In readiness for further fundraising an 'Impact Assessment' survey was completed in early 2024, by contacting six African partner organisations who have received support from ICA:UK since 2014. The results of the review are summarised in a report now available on our website. 

The major achievement of 2023-24 was the design, in co-operation with our ToP trainers, and implementation of a new way of working that would allow ICA:UK to continue its work in the face of a financial crisis that required major action. Trustees were very grateful to the two remaining staff for all their efforts in responsibly finishing off existing training course commitments and in completely closing down the Manchester office by the end of September 2023. 

3 



## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2024 

## **Beneficiaries of our services** 

Over this financial year ICA:UK has benefitted three different groups: 

- a) In the 3 months before our organisational change at the end of September 2023, we ran two online public Group Facilitation Methods (GFM) courses with a total of 18 participants and one face-to face public GFM course in London with 16 participants. We have, in recent years, received consistently high scores in feedback on our courses, with participants stating how they have benefitted from the training with increased facilitation skills, greater confidence in working with others, and practical tools for helping them solve issues they face in their work. Following the ICA:UK restructuring at end of September 2023, Lead trainers licenced by ICA:UK marketed and ran a further 6 public courses in 2023-24, (1 online and 5 face-to-face), in Manchester, Birmingham and London. There were a total of 51 participants on these 6 UK-based public courses. 

ICA:UK also provided in-house facilitation training for 11 organisations during 2023-24, including universities, public sector agencies and private sector companies. 

b) ICA:UK has a programme of supporting its network of Associates (Lead Trainers and Trainee Trainers). In 2023-24 the focus of all parties was on developing and practising our new way of working together and ICA:UK was pleased to support a ToP training event for trainers held in Manchester in January 2025. 

c) Our partnership working with African partner organisations was limited in 2023/24 but through our ‘Village Volunteers’ donation scheme we were able to award small grants to two Kenyan community organisations in September 2023, enabling them to hold training events on facilitation skills and climate change education. Experienced ICA:UK volunteers have since requested and reviewed reports and photos from the community organisations and added case-studies to our website. We also renewed our relationship with and financial support for the Tujiendeleze Youth Trust Fund in Kenya. ICA:UK volunteers are planning new fund-raising initiatives, with the support of Trustees, so that our support for African partners can grow. 

## **Financial review** 

Trustees are pleased to report that the actions taken to address the financial crisis that arose in spring 2023 seem to have succeeded in that the organisation, while now much smaller, has survived and stabilised financially. Efforts by all over the summer of 2023 meant there were sufficient cash reserves in autumn 2023 to pay redundancy to our remaining staff and close down the office in a responsible way, so that we parted from our staff and long-time landlord (a co-operative called ‘Work for Change’) on good terms. As planned, public ToP courses continue to be made available to interested individuals through ICA:UK’s website, and organisational clients are still able to use the website to find an expert facilitator / trainer. Our international work also continues at a small scale and we have been able to maintain links to the broad network of ICA organisations across the world. 

As was hoped the flow of ‘Royalty’ income from Lead Trainers / Associates for running ToP courses for the public and also for In-house clients has been sufficient to sustain the website which trustees and associates jointly determined was key to continuing to promote the ‘Technology of Participation’ methods. However our organisation is now dependent on on-going voluntary input from Trainers, Trustees and others to keep itself going, and that in itself will require effort and co-ordination to sustain. We have a small but growing number of Trainee ToP Trainers and that is a good sign for the future. 

4 



## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2024 

Our financial results for the whole of 2023-24 reflect a year of two parts, before and after the restructuring, with total income for the year of £52k and Expenditure of £49k so that overall, after one off redundancy costs, there was a small surplus taking our reserves up to £10k at end of June 2024 from £7k at the end of June 2023. We had £8.4k cash at the end of June 2024, and cash has continued to grow quietly. 

Since the organisational restructuring our income, although small in scale, has comfortably exceeded ongoing costs and we anticipate a small surplus in 2024-25 with income running at perhaps £10k per annum and reserves at end of June 2025 looking likely to reach £14k. Cash in the bank is in good shape for the small organisation we have become, but unfortunately we do not have sufficient cash on hand as yet to make a significant investment or effort at re-expansion. 

## **Reserves policy** 

The Trustees have in recent years regarded the equivalent of 4 months of operational expenses as a reasonable level of Reserves. 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. The level of reserves needed will be reviewed in 2024-2025 to reflect the new situation. 

## **Plans for the future** 

Currently the ICA:UK website is effectively our gateway for people finding out about participatory methods or looking for expert facilitators and facilitation skills trainers. There is a list of courses coming up in the next six months with the contact links to the trainers running the courses. When enquiries are received from organisations for In-house facilitation skills courses and/ or facilitation support they are put in touch with one of our licensed Lead Trainers / Facilitators. Our website also has a link to a colleague who supplies ‘Sticky Walls’, the key tool of the skilled facilitator. 

ICA:UK will continue to assess how our objectives are being met and will develop our structure and processes to support recent and any future changes in the organisational model. Trustees will continue to involve our Associates / Trainers in delivering our work and influencing the direction of the organisation. We hope to grow our fundraising for work with African partner organisations. 

## **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 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 2024 was 20 (2023: 22). The trustees are also members of the charity. The trustees have no beneficial interest in the charity. 

5 



## ICA:UK 

## Trustees’ annual report 

## for the year ended 30[th] June 2024 

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 also works with / links with the following: 

IAF: the International Association of Facilitators 

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

From 1 October 2023 ICA:UK no longer had any paid staff. Redundancy Pay was paid in accordance with employment contracts and statutory requirements for those staff still employed at the date of the organisational change. 

## **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. The changes in organisational arrangements during the year has significantly reduced the risks facing the charity, although of course they have also limited its capacity. 

6 



## ICA:UK 

## Trustees’ annual report 

for the year ended 30[th] June 2024 

## **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 _______________ and signed on 24 Mach 2S their behalf by 

Barbara Ridhiwani 

Treasurer 

7 



## **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 2024 which are set out on pages 9 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 

25th March 2025 

8 



ICA:UK
Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 30 June 2024
Unrestricted
funds
Restricted
funds
Total funds
2024
Total funds
2023
Note
Income from:
Donations and legacies
2,354
2,354
2, 044
Charitable activities
49,315
49,315
79,544
Total income
51,669
51,669
81,588
Expenditure on:
Charitable activities
48,826
48,826
107,653
Total expenditure
48,826
48,826
107,653
Net income/{expenditure) for the
year
2,843
2,843
(26,065)
Transfer between funds
Net movement in funds for the year
2,843
2,843
(26,065)
Reconciliation of funds
Total funds brought forward
7,166
7,166
33,231
Total funds carried forward
10,009
10,009
7,166
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.

## ICA:UK 

## Company number 3970365 

## Balance sheet as at 30 June 2024 

|Note<br>£<br>£<br>**Current assets**<br>Stock<br>-<br>Debtors<br>12<br>4,441<br>Cash at bank and in hand<br>8,472<br>**Total current assets**<br>**12,913**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>14<br>(2,904)<br>**Net current assets**<br>**10,009**<br>**Total assets less current liabilities**<br>10,009<br>**Net assets**<br>**10,009**<br>**The funds of the charity:**<br>Unrestricted income funds<br>15<br>10,009<br>**Total charity funds**<br>**10,009**<br>2024|_£_<br>_£_<br>_480_<br>_3,996_<br>_21,507_<br>**_25,983_**<br>_(18,817)_<br>**_7,166_**<br>_7,166_<br>**_7,166_**<br>_7,166_<br>**_7,166_**<br>_2023_|_£_<br>_£_<br>_480_<br>_3,996_<br>_21,507_<br>**_25,983_**<br>_(18,817)_<br>**_7,166_**<br>_7,166_<br>**_7,166_**<br>_7,166_<br>**_7,166_**<br>_2023_|
|---|---|---|
|||_7,166_<br>**_7,166_**|
|||_7,166_|
|||**_7,166_**|



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 12 to 26 form part of these accounts. 

Approved by the trustees on 24/03/2025 and signed on their behalf by: 

Andy Daw (Interim Co-Chair) 

Barbara Ridhiwani (Treasurer) 

10 



ICA:UK
Statement of Cash Flows
for the year ending 30 June 2024
Note
2024
2023
Cash provided by/(used in) operating activities
Net income/(expenditure) for the year
Adjustments for:
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
2,843
(26, 065)
480
(445)
(15,913)
445
19,930
(5, 729)
Net cash provided by/{used in) operating
(13,035)
(11,419)
Increase/(decrease) in cash and cash
equivalents in the year
(13,035)
(11,419)
Cash and cash equivalents at the beginning of the year
21,507
32,926
Cash and cash equivalents at the end of the year
8,472
21,507
11

ICA:UK
Notes to the accounts for the year ended 30 June 2024
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
initial ly 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.
12

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
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.
13

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (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.
14

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (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.
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.
I 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
fina ncial i nstruments. Basic financial instruments are initia Ily 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 £nil
outstanding contributions at the year end (2023: £169).
15

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
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 l.
Income from donations and legacies
Total 2024
Total 2023
Donations
2,354
2, 044
Total
2,354
2, 044
All donations and legacies income is unrestricted.
16

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
Income from charitable activities
Current reporting
period
Unrestricted
Restricted
Total 2024
Fees and other income
Fees
Membership subscriptions
Sales of goods & services
47,277
85
1,953
47,277
85
1,953
Total
49,315
49,315
Previous reporting
period
Unrestricted
Restricted
Total 2023
Fees and other income
Fees
Membership subscriptions
Sales of goods & services
69,872
20
9,652
69,872
20
9,652
Subtotal
79, 544
79, 544
Total
79, 544
79, 544
17

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
Analysis of expenditure on charitable activities
Total 2024
Total 2023
Staff costs
Associate fees
Travel, subsistence & staff expenses
Venues & catering
Grants awarded
Cost of goods & services sold
IT support
Premises costs
Insurance
Print, post & stationery
Communications
Subscriptions
Bad debts
Bank charges
Governance costs (see note 6)
16,637
16,941
550
2,423
5,160
480
792
1,373
700
20
125
700
525
785
1,615
44,397
31,435
4,795
2,197
4,500
4, 924
988
4, 955
763
29
708
3,015
1,490
3,457
48,826
107,653
2024
2023
Restricted expenditure
Unrestricted expenditure
48,826
107,653
48,826
107,653
18

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
Analysis of governance costs
2024
2023
Accountancy & independent examination (net)
Accountancy & independent examination (VAT)
Board meeting expenses and AGM
Other legal and professional
850
170
342
253
2,096
419
942
1,615
3,457
Net income/(expenditure) for the year
This is stated after charging/(crediting):
2024
2023
Independent examiner's fee
Independent examination
Accountancy and other services
260
590
260
1,836
19

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
Staff costs
Staff costs during the year were as follows..
2024
2023
Wages and salaries
(incl. redundancy and termination costs)
Social security costs
Pension costs
16,501
43,637
136
760
16,637
44,397
In both 2022123 and 2023124 the charity claimed the Employers allowance against the employer's
Class l NICS, which covered full liability to HMRC.
No employees had employee benefits in excess of £60,000 (2023: Nil).
All remaining staff were made redundant on 30 September 2023. The average number of staff
employed during July to September 2023 was 2 (2023..3). The average full-time equivalent
number of staff employed during July to September 2023 was 1.2 (2023: 1.59).
The key management personnel up to 30 September 2023 included the Trustees, the
Administrator and the TOP Training Co-ordinator. The staff position of Director was vacant from
late June 2023 and those responsibilities were covered by Trustees.
From October 2023 the key management personnel were only the Trustees. The total employee
benefits of the key management personnel of the charity were £16,637 (2023: £44,397).
20

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
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
Lead Trainers / Associates, became a Trustee, bringing significant skills and experience to our
small group of Trustees. During 2023-24 his spouse, Martin Gilbraith, received £1,779 in Associate
Fees out of a total of £21,346. In 2022-23 Martin's equivalent remuneration was £0 out of
£31,435 Associate Fee expenditure. In 2021-22 Martin's equivalent remuneration was £ 1,525 out
of the year's total of £62,870 Associate Fee expenditure. In regards contracts with the charity,
Martin's company Martin Gilbraith Associates Ltd. paid a total of £1,807 Royalties to ICA:UK under
arrangements where licensed lead trainers can deliver ICA courses or use ICA curriculum if a
required contribution is made to ICA.'UK (2023.. £1,951). Martin is also a significant volunteer for
the charity and since October 2023 has led on managing our website content. To avoid any
conflict of interest, a Ilocation to suitable lead trai ners of any work opportu nities that a rrive via the
charity's website is managed through an open process by a different ICA: UK licensed lead trainer /
associate. Derek will retire as a Trustee at the AGM on 6 March 2025. Trustees are very grateful to
both Martin and Derek for their roles in keeping ICA:UK going.
During the year 2023-24 no other trustees or persons related to them received any remuneration,
other than expenses. Board meetings were only held online in 2023-24, but two trustees made
trips to Manchester to assist with staff support and office records clearance, for which trustee
expenses were £342 (2023.. AGM expenses for 3 trustees £359).
Aggregate donations from related parties were £500 (2023: 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

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
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
Fund
2024
2023
Tujiendeleze Youth Trust Fund
Support for Community
Response
Kenya Kombuni Water
Inst of Cultural Affairs (Kenya)
TYfF
1,300
2,000
1,980
1,880
2,500
5,160
4,500
12 Debtors
2024
2023
Fees receivable
Prepayments and accrued income
3,565
876
2,209
1,787
4,441
3,996
13 Cash at bank and In hand
2024
2023
Short term deposits
Cash at bank and in hand
34
8,438
34
21,473
8,472
21,507
22

ICA:UK
Notes to the accounts for the year ended 30 lune 2024 (continued)
14 Creditors: amounts falling due within one year
2024
2023
other creditors and accruals
Fees in advance
2,904
9,348
9,469
2,904
18,817
IS Analysis of movement in unrestricted funds
Current reporting Balance
period
at l July
2023
Balance at
30 June
2024
Income
Expenditure
Transfers
General fund
Village Vol unteers
(vv)
2,230
49,989
(43,666)
8,553
3,961
922
540
1,140
(3,860)
(1,300)
53
694
762
Globalgiving appeal
(GG)
53
(53)
7,166
51,669
(48,826)
10,009
Previous reporting Balance
period
at l July
2022
Balance at
30 June
2023
Income
Expenditure
Transfers
General fund
Village Volunteers
25,520
79, 863
(103,153)
2,230
5,876
1,782
585
1,140
(2,500)
(2, 000)
3,961
922
TYTF
Globalgiving appeal
(GG)
53
53
33,231
81,588
(107,653)
7,166
23

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (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 Vol unteers
Running as a programme since 1985, ICA'.UK inherited this scheme from
Sponsorship Scheme the ICA Development Trust. The scheme collects money from individuals in
(vv)
the 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
Youth Trust Fund
(TYTF)
ICA:UK receives some regular donations from individuals intended for
Tujiendeleze Youth Organisation, formerly Tujiendeleze Youth Trust Fund. It
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 2024 (continued)
16 Analysis of net assets between funds
Current reporting
period
General
fund
Designated
funds
Restricted
funds
Total
Net current assets/(liabilities)
8,553
1,456
10,009
Total
8,553
1,456
10,009
Previous reporting
period
General
fund
Designated
funds
Restricted
funds
Total
Net current assets/(liabilities)
2,230
4,936
7,166
Total
2,230
4,936
7,166
25

ICA:UK
Notes to the accounts for the year ended 30 June 2024 (continued)
17 Prior year Statement of Financial Activities
U nrestricted
funds
Restricted
funds
Total funds
2023
Total funds
2022
Note
Income from:
Donations and legacies
2,044
2,044
2,079
Charitable activities
79,544
79,544
115,891
Total income
81,588
81,588
117,970
Expenditure on:
Charitable activities
107,653
107,653
130,194
Total expenditure
107,653
107,653
130,194
Net income/(expenditure) for the
year
(26,065)
(26,065)
(12,224)
Transfer between funds
Net movement in funds for the year
(26,065)
(26,065)
(12,224)
Reconciliation of funds
Total funds brought forward
33,231
33,231
45,455
Total funds carried forward
7,166
7,166
33,231
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
26