**Charity registration number 1099151**
**Company registration number 04566231 (England and Wales)**
# **INTERNATIONAL CHILDRENS CARE (UK) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr Rick Fleck|
|---|---|
||Mr Kent Greve|
||Pastor Errol Blackburn|
||Ms S Dzirambe|
||Mr W Bullock|
|**Charity number**|1099151|
|**Company number**|04566231|
|**Principal address**|PO Box 4243|
||Warfield|
||Berkshire|
||RG429QQ|
|**Registered office**|4 Marigold Drive|
||Bisley|
||Surrey|
||UK|
||GU24 9SF|
|**Independent examiner**|Frances Wilde FCCA DChA|
||Warner Wilde|
||Chartered Certified Accountants|
||4 Marigold Drive|
||Bisley|
||Surrey|
||GU24 9SF|
|**Bankers**|Barclays Bank Plc|
||2-4 Church Street|
||Caversham|
||Reading|
||West Berkshire|
||RG4 7AE|
|**Solicitors**|Third Sector Law|
||28-30 High Street|
||Guildford|
||Surrey|
||GU1 3EL|
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5 - 6|
|Balance sheet|7 - 8|
|Notes to the financial statements|9 - 16|
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
The trustees present their annual report and financial statements for the year ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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) (effective 1 January 2019)".
## **Objectives and activities**
The charity's objects are:
1. To relieve hardship and distress of children anywhere in the world, particularly as a result of being orphaned or otherwise without parental support, by providing children's care facilities and programs including orphanages anywhere in the world, and establishing adoption programs and services, as appropriate.
2. To provide financial support and administration for the operation of children's care facilities and programs, and for the establishment and maintenance of adoption programs and services.
There has been no change in these activities during the year.
The general aims of the Charity are as follows:
1. To provide financial help and assistance to secure, established and organised children's villages that provide a fulfilling and happy family home for orphaned and abandoned children in developing nations.
2. To support the operation of facilities that have 'family style' homes, whereby a local family takes care of 8-10 children, providing a loving environment for those children to call 'home'.
3. To give every child in these facilities an opportunity to further their education to a university education level if they so desire and funding is available to support them.
4. To work to connect children in these facilities with caring sponsors in the UK who want to establish a relationship with a child. Child Sponsors are encouraged to correspond with the child. This connection is important to these children, as ICC works to help the child build a positive self image.
5. To provide childcare that fully develops each child's potential for happiness and security in his/her formative years, whilst preserving his/her natural culture and heritage.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake
- 1 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Achievements and performance**
## **S ignificant Highlights from 20 21 i nclude the following:**
1) Again, there were no camps meetings or Church direct presentations this year due to Covid.
2) In 2021 ICCUK was able to make all project payments plus a surplus of funds.
3) While we have lost a few Sponsors due to the impact of Covid, we have also gained a few new ones and some existing Sponsors have increased donations.
- 4) Expenditure like travel and printing has also been reduced, due to Covid restrictions.
- 5) Pastor Blackburn promoted the work of ICCUK by interview on the Charity TV
- 6) We currently have 92 Sponsors in the UK.
7) While the last 24 months have been incredible difficult and challenging, we are happy to say that Trustees, Staff and Sponsors have remained fully committed and generous to the children.
8) Our social media coverage continues to increase. Some Churches have promoted ICCUK in Online Services.
## **Financial review**
The charity has maintained its positive fund balance in 2021. £9,726 (2020: £14,885) has been paid to projects during the year.
The reserves at the year end stand at £11,537 (2020: £6,794).
## **Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity is working towards this target.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for the future**
Now that most restrictions from Covid have been lifted or relaxed, we are looking forward to attending Camp meetings again to promote ICCUK and gain additional new Sponsorships.
Promoting the charity with increased C hurch visits - visibility in churches with more posters , leaflets and short clip videos.
Promoting the charity by increased Social Media Marketing , Networking and Community outreach functions.
Better use of relevant and Inhouse printed media, like Church magazine s, leaflets, programs and radio promotions.
We will be looking at opportunities for collaboration with other established UK children's Charit ies , in order to enhance ICCUK position and presence in this Country.
- 2 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Structure, governance and management**
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mr Rick Fleck
Mr Kent Greve
Pastor Errol Blackburn Ms S Dzirambe Mr W Bullock
The trustees are selected by voting members.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The charity belongs to a network of International Children's Care (ICC) support partners, which are located in Europe, the Americas and Asia. The ICC corporate office is located in the United States. While each partner office, including ICC UK, is an independent entity, the corporate office coordinates the support of ICC children's projects around the world.
The trustees' report was approved by the Board of Trustees.
..............................
**Pastor Errol Blackburn** Trustee Dated: .........................
- 3 -
INTERNATIONAL CHILDRENS CARE (UK)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF INTERNATIONAL CHILDRENS CARE (UK)
I report to the trustees on my examinatlon of the finan(#al stateMts of Intematlonal Chlklrens Care (UK) (the
charfty) for th6 year ended 31 December 2021.
Rosponslbllftlos and basls of roport
As the trustees of the charity {and also its dir8(aors for lh8 tmjrposes of o)mpany law) you are r8sponsibl8 for th8
preparation of th8 financial stslements In accordanc* th the rwjuirements of the Companies Act 2006 {the
2006 Act).
Having Satisfied myself that the financ4al statements of the tharity are not required to be audited under Part 16 of
the 2006 Act and are eligible for independent examinaticffi, I reFOrt in resF*Ct of my ex8mination of the charfty's
f4nanclal 8ts1em8nts carrfed out undèr section 145 of the Chariti68 Act 2011 (the 2011 Act). In carrylng out my
examlnatlon I have followed all the applkgble Dlrectk)ns gfven by the Charlty Commlsslon under sectk)n 145{51
Ibl of the 2011 A¢t.
An 6xamlnatlon Includes a revlew of the aceountlng rac*)rds kept by thè charfty and a tt*mpadson of th8
accounts presen10d with those r8cord$. 11 also indudgs con$idgration of any unusual items or disclosurgs in th8
accounts. 8nd seeking explanations from the trustees )nCernIng any such matters. The procedures und8rtaken
do not provlde all the evldertce that would b& requlred In an audh. and ¢onsequently no oplnl¢Jn 1$ given gs to
whether the accounts present a Irug and fa*, vlew and the rep(¥t 18 limited to those matter8 $81 out In the
statement below.
Ind•p•nd•nt •xamlnorf• stat•m•nt
I have completed my examination. I confirn that no m8ttws have come to my attention In connection with the
examlnalion glvirKJ me U$& to belleve that in any material respert.
arxounting re¢ords wgrg not kept in rgSPeCt of the charity as required by seGtlon 386 of the 2006 Act; or
the flnandal slalements do not aco)rd wlth those records., c
tho financial stalomgnts do not cornp wth the accounting requirements of sOn 396 of the 2006 Act
other than any requirement that thè acts)unts gNa a truè 8nd fair VI %thich 1$ not 8 mattar ¢onBidered as
part of an Independgnt examlnallon. or
the flnan¢lal ststements have not been prepared In accordance wtth the methods and pdnclples of the
statement of Recommendad Practice for awuntiThJ and reportiThJ by tharitbgs appli¢ablg to tharities
preparing their ants in accordarKe with the Financial Reporting Standard aPpIable in the UK and
Republlc of Iretand IFRS 1021.
I have no concerns and h8ve C( acrry88 no other matters In u)nnectlon wlth the examinaOn lo Nthlch attention
should be drawn In thls rewl In order to enable a proper understanding of the fin8nclal statgments to be
roached.
Fran¢•s Wild• FCCA DChA
Wamer Wilde
Chartered Certifigj Accountants
4 Marigold Drive
Bislgy
Surrey
GU24 9SF
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**Current financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**2021**
**2021**
**2021**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
9,872
3,891
11,331
Investments
**4**
4
-
-
**Total income**
9,876
3,891
11,331
**Expenditure on:**
Raising funds
**5**
362
-
-
Charitable activities
**6**
10,267
-
9,726
**Total expenditure**
10,629
-
9,726
**Net (expenditure)/income for the year/**
**Net movement in funds**
(753)
3,891
1,605
**Net (expenditure)/income for the year/**
**Net movement in funds**
(753)
3,891
1,605
Fund balances at 1 January 2021
(11,604)
15,256
3,142
**Fund balances at 31 December 2021**
(12,357)
19,147
4,747|**Total**
**2021**
**£**
25,094
4
25,098
362
19,993
20,355
4,743
4,743
6,794
11,537|**Total**
**2020**
**£**
26,584
-
26,584
120
26,659
26,779
(195)
(195)
6,989
6,794|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 5 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Prior financial year**
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**2020**
**2020**
**2020**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
12,908
1,703
11,973
**Total income**
12,908
1,703
11,973
**Expenditure on:**
Raising funds
**5**
120
-
-
Charitable activities
**6**
11,774
-
14,885
**Total expenditure**
11,894
-
14,885
**Net (expenditure)/income for the year/**
**Net movement in funds**
1,014
1,703
(2,912)
Fund balances at 1 January 2020
(12,618)
13,553
6,054
**Fund balances at 31 December 2020**
(11,604)
15,256
3,142|**Total**
**2020**
**£**
26,584
26,584
120
26,659
26,779
(195)
6,989
6,794|
|---|---|
- 6 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2021**_
|**2021**
**Notes**
**£**
**Current assets**
Debtors
**9**
3,304
Cash at bank and in hand
18,781
22,085
**Creditors: amounts falling due within**
**one year**
**10**
(10,548)
Net current assets
**Income funds**
Restricted funds
**11**
Unrestricted funds
Designated funds
**12**
19,147
General unrestricted funds
(12,357)|**2020**
**£**
**£**
2,311
4,512
6,823
(29)
11,537
4,747
15,256
(11,604)
6,790
11,537|**£**
6,794
3,142
3,652
6,794|
|---|---|---|
- 7 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **BALANCE SHEET (CONTINUED)** _**AS AT 31 DECEMBER 2021**_
||**2021**||**2020**||
|---|---|---|---|---|
|**Notes**|**£**|**£**|**£**|**£**|
|The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies||The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies|||
|Act 2006, for the year ended 31 December 2021.|||||
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on .........................
.............................. Pastor Errol Blackburn **Trustee**
## **Company Registration No. 04566231**
- 8 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **Charity information**
International Childrens Care (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Marigold Drive, Bisley, Surrey, GU24 9SF, UK.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
The charity meets its day to day working capital requirements through its own cash reserves and occasional support from a related organisation ICC USA.
The trustees have prepared projected cash flow information for the period ending 12 months from the date of these accounts.
On the basis of this cash flow information, the trustees consider that the charity will continue to operate at a modest surplus.
On this basis, the trustees consider it appropriate to prepare the accounts on the going concern basis. The accounts do not include any adjustments that would result from withdrawal of support from ICC USA..
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
- 9 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
**(Continued)**
L egacies are recognised when the amount to be received is reasonably certain. This is usually on receipt of notification from the executor of an amount to be received.
## **1.5 Expenditure**
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.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery
4 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at the recoverable amount .
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price and subsequently carried at the payable amount.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amo unt payable.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
- 10 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Debtors**
Debtors and prepayments are recognised at the amount due.
## **1.11 Creditors**
Creditors are recognised where the charity has a present obligation arising from a past event and the amount can be reliably measured or estimated.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 11 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **3 Donations and legacies**
||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|Unrestricted|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||**funds**|
**funds**|**funds**||funds|funds|funds||
||**general**|**Designated**|||general|Designated|||
||**2021**|
**2021**|**2021**|**2021**|2020|2020|2020|2020|
||**£**|
**£**|**£**|**£**|£|£|£|£|
|Donations and gifts|9,872|
3,891|11,331|25,094|12,908|1,703|11,973|26,584|
- 12 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
**4 Investments**
|**5**
**6**|**Unrestricted**
Total
**funds**
**general**
**2021**
2020
**£**
£
Interest receivable
4
-
**Raising funds**
**Unrestricted**Unrestricted
**funds**
funds
**general**
general
**2021**
2020
**£**
£
Fundraising and publicity
Advertising
362
120
362
120
**Charitable activities**
**Operating**
**costs**
**Operating**
**costs**
**2021**
**2020**
**£**
**£**
Depreciation and impairment
-
117
Children's programmes
9,726
14,885
9,726
15,002
Share of support costs (see note 7)
6,847
8,669
Share of governance costs (see note 7)
3,420
2,988
19,993
26,659
**Analysis by fund**
Unrestricted funds - general
10,267
11,774
Restricted funds
9,726
14,885
19,993
26,659|
|---|---|
- 13 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **7 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Office costs
5,031
-
Storage
156
-
Travel
-
-
Telephone and IT
1,172
-
Miscellaneous
100
-
Printing and stationery
388
-
Independent Examiner's
fee
-
1,200
Bank charges and
interest
-
123
Bookkeeping and
management accounts
-
2,097
6,847
3,420
Analysed between
Charitable activities
6,847
3,420|**2021**
Support
costs
Governance
costs
**£**
£
£
5,031
6,223
-
156
156
-
-
30
-
1,172
352
-
100
1,308
-
388
600
-
1,200
-
1,128
123
-
168
2,097
-
1,692
10,267
8,669
2,988
10,267
8,669
2,988|2020
£
6,223
156
30
352
1,308
600
1,128
168
1,692
11,657
11,657|
|---|---|---|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year, but one trustee w as reimbursed a total of £ Nil travelling expenses (2020- £1,178 ).
## **9 Debtors**
|**Amounts falling due within one year:**
Other debtors
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2021**
**£**
3,304
**2021**
**£**
9,726
822
10,548|**2020**
**£**
2,311
**2020**
**£**
-
29
29|
|---|---|---|
## **10 Creditors: amounts falling due within one year**
- 14 -
## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **11 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||||**Movement in funds**|**Movement in funds**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|---|
|||**Balance at**|**Incoming**|**Project**|**Balance at**|**Incoming**|**Project**|**Balance at**|
||**1**|**January 2020**|**Resources**|**Payments**
**1**|**January 2021**|**Resources**|**Payments**|**31 December**|
|||||||||**2021**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Columbia||19|-|-|19|-|-|19|
|Congo||2,700|3,960|(5,614)|
1,046|4,397|(4,208)|
1,235|
|Dominican|||||||||
|Republic||1,425|3,182|(3,700)|
907|1,918|(2,317)|
508|
|Ghana||108|494|(528)|
74|178|(221)|
31|
|Guatemala||848|1,981|(2,266)|
563|2,155|(2,081)|
637|
|India||611|1,580|(1,857)|
334|1,749|-|2,083|
|Mexico||246|588|(666)|
168|745|(710)|
203|
|Romania||97|188|(254)|
31|189|(189)|
31|
|||6,054|11,973|(14,885)|
3,142|11,331|(9,726)|
4,747|
## **12 Designated funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|||**Movement**||**Movement**||
|---|---|---|---|---|---|
|||**in funds**||**in funds**||
||**Balance at**|**Incoming**|
**Balance at**|**Incoming**|**Balance at**|
|**1**|**January 2020**|**resources**|
**1 January 2021**|**resources**|**31 December**|
||||||**2021**|
||**£**|
**£**|
**£**|
**£**|**£**|
||13,553|
1,703|
15,256|
3,891|19,147|
||13,553|
1,703|
15,256|
3,891|19,147|
The designated fund represents amounts set aside by the trustees from general donations for the direct benefit of children.
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## **INTERNATIONAL CHILDRENS CARE (UK)**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**13**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Fund balances at 31 December 2021 are
represented by:
Current assets/(liabilities)
(6,910)
15,256
3,191
(6,910)
15,256
3,191|**Total**Unrestricted
funds
Designated
funds
Restricted
funds
**2021**
2020
2020
2020
**£**
£
£
£
11,537
(11,604)
15,256
3,142
11,537
(11,604)
15,256
3,142|Total
2020
£
6,794
6,794|
|---|---|---|
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