**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 2022** ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Mr Rick Fleck|| |---|---|---| ||Mr Kent Greve|| ||Pastor Errol Blackburn|| ||Ms S Dzirambe|| ||Mr W Bullock|| ||Ms L Peat-Brown|(Appointed 1 January| |||2022)| |**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| |Notes to the financial statements|8 - 15| ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ The trustees present their annual report and financial statements for the year ended 31 December 2022. 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 2022**_ ## **Achievements and performance** ## **S ignificant Highlights from 20 22 i nclude the following:** 1) There was the first camp meeting since COVID, however the attendance wasn't as high as in previous years. - 2) In 2022 ICCUK was able to make all project payments plus a surplus of funds. 3) We have received a couple of gifts from people's wills, which has been gratefully received and passed onto the projects. - 4) Expenditure like travel and printing has remained low due to no presentations being done at the churches, and we were able to achieve good rates for the camp meeting. - 5) Social media presence continues to grow. - 6) Newsletters are now available on our website, so everyone can access up to date information. - 7) We now have 97 Sponsors in the UK. - 8) The USA office has now set up a shared folder system, ensuring that we have up to date information constantly. - 9) We cleared out and handed back our storage unit, reducing our costs. - 10) All trustees have their own trustee presentation materials. 11) A new trustee Leslene Peat Brown has joined the board of trustees, bringing the total of UK based trustees to four. ## **Financial review** £14,594 (2021: £9,726) has been paid to projects during the year. The charity has maintained its positive fund balance in 2022. The reserves at the year end stand at £20,560 (2021: £11,537). ## **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** 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 2022**_ ## **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 Ms L Peat-Brown (Appointed 1 January 2022) 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' r eport was approved by the Board of Trustees. .............................. ## **Pastor Errol Blackburn** Trustee Dated: ......................... 25/09/23 - 3 - INTERNATIONAL CHILDRENS CARE (UIQ INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INTERNATIONAL CHILDRENS CARE (UK) l rnport to the trustees on my wmknation of the financi￿ slatements of InteMat*￿aI ch￿renS C¥a (UK) (the charity) for Ihe ye8r ended 31 December 2022. Ruponslblltl•s and basis of r•port As t￿ trustees of the ¢harity land also its directors for tho pu￿oSe$ of company lawl you aro raS￿￿S￿ble for the preparation of the finanool statements in aoxwdanc8 with tho requirements of Ihe Cwani8$ Act 2006 (the 20[￿ Act). HavlrvJ Sa￿8(18d my8eKthat th8 fin8ndd statem￿ of the charSty 8re rtyulr&J to be audftod undor PArt 18 tsf thè 2006 Act and arg ellglbb for independent examlnauon. I report in respect of my examlnalon of tho charity's ffinanclal ststements c8rr(ed (yjl under Sec1K￿ 145 of the Charitses Act 2011 (th& 2011 Act). In carySng out my examinauon I have lollowed all the ap￿icabL* DIrect60￿ given by the Charlty Comml55K>n under section 145(51 Ib) of tho 2011 8xaminatlon Includ&s a revO8w of the accounts.rg f￿£￿d8 kept by the charity and a oJmp8rison of th acc¢unts pres8nl8d wtth thos• rocords. 11 a150 Indudas C(￿S1derali0n of any unusual Itam$ or dlsclosur88 In th8 accounts. and s&&klrvJ &xpl8nations from the tsu$l&e$ corKefning any such mattèrs. Tho procedures undartakan do not provld¢ all the ovldence thal would be wubred In an audK and Consequèntty no opinlon Is givgn 4$ 10 whèther the 8ccounts presenl o 'truo lair, view and tho reFwyi Is limited to those matters $01 out In thè Btatemenl below. Ind•pond•nt •xamln•rfs •tat•m•nt I have compl$led my examlnauon. I conflmi that no m8tt8rn have com• to my attenljon In f￿nectIon th8 examlnafjon glvlng me cause to boliovo tr￿1 in any matwial r8sp8cL acDJuntlng reetyth were kept in resp8Ct of the tharlty as requlred by 8•dlon 386 of tho 2006 Act., or the finanrAal statements do not accord wth th058 rocord$'. or the finBndal slalements do not c*)mpty vlth thè accountlrvj r•qulr•m•nl8 of $8clkn of the 2006 Act other than any requiTgm8nt th81 tho accounts oNe 8 truo ond fair whith Is not g mattor consldertd 88 part of an Ind8p8ndonl examlnatlon; or the financlal 8ts18ments hovo iiot been prepared In aCc￿￿arKe wrth the meihod8 and principl98 of the Statement of R¥¢ommonded Practice for ac¢ounUng and rewung by tharM88 appllcable lo charflles preparing Ihelr 8¢counts in acCOrdar￿ Imth tho Financ4al Reporting Stand8r(l applicable in the UK and R6publlc of Irèjand IFRS 102). I have no concerns And have ￿)me across othgr matters in u)nn8ctlon with the exomination lo whlch attenoon should bg drawn In thos reFQrt In ordgr to enable a proper underslandlng 01 the financlal 8talements to bg rnachod. Frnnc•• Mld• FCCA DChA Warner Wilde Chartered Certifi8dAccountsnts 4 Marigol¢J Drive Bisley Surrèy GU24 9SF ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**Current financial year**
**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**2022**
**2022**
**2022**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
23,413
3,087
10,557
Investments
**4**
6
-
-
**Total income**
23,419
3,087
10,557
**Expenditure on:**
Raising funds
**5**
1,565
-
-
Charitable activities
**6**
11,881
-
14,594
**Total expenditure**
13,446
-
14,594
**Net income/(expenditure) for the year/**
**Net movement in funds**
9,973
3,087
(4,037)
**Net movement in funds**
9,973
3,087
(4,037)
Fund balances at 1 January 2022
(12,357)
19,147
4,747
**Fund balances at 31 December 2022**
(2,384)
22,234
710|**Total**
**2022**
**£**
37,057
6
37,063
1,565
26,475
28,040
9,023
9,023
11,537
20,560|**Total**
**2021**
**£**
25,094
4
25,098
362
19,993
20,355
4,743
4,743
6,794
11,537| |---|---|---| 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 2022**_ ## **Prior 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 income/(expenditure) 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
6,794
11,537| |---|---| - 6 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2022**_ ||||**2022**||**2021**|| |---|---|---|---|---|---|---| ||**Notes**|**£**|**£**|**£**|**£**|**£**| |**Current assets**||||||| |Debtors|**9**|3,834|3,834||3,304|| |Cash at bank and in hand||18,645|18,645||18,781|| |||22,479|22,479||22,085|| |**Creditors: amounts falling due within**||||||| |**one year**|**10**|(1,919)|||(10,548)|| |Net current assets||||20,560||11,537| |**Income funds**||||||| |Restricted funds|**11**|||710||4,747| |Unrestricted funds||||||| |Designated funds|**12**|22,234|22,234||19,147|| |General unrestricted funds||(2,384)|||(12,357)|| |||||19,850||6,790| |||||20,560||11,537| 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 2022. 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. 25/09/23 The financial statements were approved by the Trustees on ......................... .............................. Pastor Errol Blackburn **Trustee** ## **Company registration number 04566231** - 7 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **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. 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. - 8 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **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. - 9 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **1 Accounting policies** ## **(Continued)** ## **1.9 Debtors** Debtors and prepayments are recognised at the amount due. ## **1.10 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. - 10 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **3 Donations and legacies** |**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general Designated**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Donations and gifts
8,875
3,087
10,557
Legacies receivable
14,538
-
-
23,413
3,087
10,557|**Total**Unrestricted Unrestricted
Restricted
funds
funds
funds
general Designated
**2022**
2021
2021
2021
**£**
£
£
£
22,519
9,872
3,891
11,331
14,538
-
-
-
37,057
9,872
3,891
11,331|Total
2021
£
25,094
-
25,094| |---|---|---| - 11 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **4 Investments** |**5**
**6**|**Unrestricted**Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Interest receivable
6
4
**Raising funds**
**Unrestricted**Unrestricted
**funds**
funds
**general**
general
**2022**
2021
**£**
£
Fundraising and publicity
Advertising
1,565
362
1,565
362
**Charitable activities**
**Operating**
**costs**
**Operating**
**costs**
**2022**
**2021**
**£**
**£**
Children's programmes
14,594
9,726
Share of support costs (see note 7)
8,573
6,847
Share of governance costs (see note 7)
3,308
3,420
26,475
19,993
**Analysis by fund**
Unrestricted funds - general
11,881
10,267
Restricted funds
14,594
9,726
26,475
19,993| |---|---| - 12 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **7 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Office costs
5,095
-
Storage
132
-
Telephone and IT
2,654
-
Miscellaneous
179
-
Printing and stationery
513
-
Independent Examiner's
fee
-
1,260
Bank charges and
interest
-
157
Bookkeeping and
management accounts
-
1,891
8,573
3,308
Analysed between
Charitable activities
8,573
3,308|**2022**
Support
costs
Governance
costs
**£**
£
£
5,095
5,031
-
132
156
-
2,654
1,172
-
179
100
-
513
388
-
1,260
-
1,200
157
-
123
1,891
-
2,097
11,881
6,847
3,420
11,881
6,847
3,420|2021
£
5,031
156
1,172
100
388
1,200
123
2,097
10,267
10,267| |---|---|---| ## **8 Trustees** None of the trustees ( or any persons connected with them ) received any remuneration during the year, or had any reimbursed expenses . (2021- one trustee was reimbursed £1,178 in travelling expenses ). ## **9 Debtors** |**Amounts falling due within one year:**
Other debtors
**10**
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2022**
**£**
3,834
**2022**
**£**
805
1,114
1,919|**2021**
**£**
3,304
**2021**
**£**
9,726
822
10,548| |---|---|---| - 13 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ ## **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 2021**|**Resources**|**Payments**
**1**|**January 2022**|**Resources**|**Payments**|**31 December**| |||||||||**2022**| |||**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Columbia||19|-|-|19|-|-|19| |Congo||1,046|4,397|(4,208)|
1,234|4,424|(4,695)|
963| |Dominican||||||||| |Republic||907|1,918|(2,317)|
508|1,535|(1,729)|
314| |Ghana||74|178|(221)|
32|126|(147)|
11| |Guatemala||563|2,155|(2,081)|
637|1,929|(2,093)|
473| |India||334|1,749|-|2,083|1,547|(4,920)|
(1,290)| |Mexico||168|745|(710)|
203|807|(805)|
205| |Romania||31|189|(189)|
31|189|(205)|
15| |||3,142|11,331|(9,726)|
4,747|10,557|(14,594)|
710| ## **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 2021**|**resources**|
**1 January 2022**|**resources**|**31 December**| ||||||**2022**| ||**£**|
**£**|
**£**|
**£**|**£**| ||15,256|
3,891|
19,147|
3,087|22,234| ||15,256|
3,891|
19,147|
3,087|22,234| The designated fund represents amounts set aside by the trustees from general donations for the direct benefit of children. - 14 - ## **INTERNATIONAL CHILDRENS CARE (UK)** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_ |**13**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
Fund balances at 31 December 2022 are
represented by:
Current assets/(liabilities)
(2,384)
22,234
710
(2,384)
22,234
710|**Total**Unrestricted
funds
Designated
funds
Restricted
funds
**2022**
2021
2021
2021
**£**
£
£
£
20,560
(6,910)
15,256
3,191
20,560
(6,910)
15,256
3,191|Total
2021
£
11,537
11,537| |---|---|---| - 15 -