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2022-12-31-accounts

THE MICAH NETWORK

Operating as Micah Global

COMPANY NUMBER: 04669640

CHARITY NUMBER: 1103048

2022

U N A U D I T E D A C C O U N T S

for the year ended 31 December 2022

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Contents

Page

Legal and Administrative Information ................................................................................................... 3 Trustees’ Report

Review of activities ........................................................................................................................ 4 Review of Accounts ...................................................................................................................... 10 Reserves Policy .............................................................................................................................. 10 Risk Assessment ............................................................................................................................ 10 Public Benefit ................................................................................................................................ 10 Trustees’ Responsibilities.............................................................................................................. 11

Independent Examiner’s Report .......................................................................................................... 12 Statement of Financial Activities (SOFA) ............................................................................................. 14

Balance Sheet ....................................................................................................................................... 15 Notes to the Accounts ......................................................................................................................... 16 Comparatives for the Statement of Financial Activities ..................................................................... 18

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Ms C MacMillan (Canadian): Chair K Dhanabalan (Indian, resigned March 2023) S DiPasquale (American) Ms A Abboud (Lebanese) A D Boul (British): Secretary and Treasurer R Perez (Peruvian) Ms E Izquierdo (Peruvian, resigned July 2022) G Odendaal (American) Ms R Valerio (British) S K Nyaga (Kenyan) E-L Chng (Singaporean) P Wilkerson (Australian, appointed March 2022)

Company Secretary

Contact Details

A D Boul E-mail: finance@micahglobal.org

Address: c/o Christ Church, Christ Church Road, Winchester, S023 9SR Telephone: 01483 205850

Independent Examiner and Registered Office

Bankers

Andrew Skilton ACA Brewers Chartered Accountants Bourne House, Queen Street, Gomshall GU5 9LY

The Co-operative Bank plc O.F.S, 9 Prescott Street London E1 8BE

Solicitors

Anthony Collins Solicitors St Philips Gate 5 Waterloo Street Birmingham B2 5PG

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees

For the year ended 31 December 2022

The Trustees have pleasure to present their report and accounts for the year ended 31 December 2022. This annual report begins with a strategic overview of Micah Global, followed by a statement of specific network activities in 2022.

The company is a Registered Charity number 1103048 and is limited by guarantee. It operates as Micah Global and is known by that name. The company number is 4669640 . The governing instrument is the Memorandum and Articles of Association. New trustees are appointed by vote of the existing trustees at the Annual General Meeting.

The Micah Global vision is to see communities living life in all its fullness, free from poverty injustice and conflict.

Micah Global Strategic Overview

During 2022, Micah Global focused on the design and establishment of network structures that would support key principles agreed in 2021, namely the Micah Global is a network (rather than a movement) with clearly defined membership and seek to develop and implement robust network structures that are digitally enabled and member led.

Network Identity

Micah Global is an international network of Christians active in humanitarian response, development, creation care and advocacy.

Network Purpose

To enable solidarity, learning, action and reach amongst its members.

Micah’s Wider Contribution

To practice and promote ways of being disciples of Jesus Christ in contexts of greed and poverty; injustice and abuse of power; marginalisation and conflict; environmental degradation.

Network Design & Structure

The network is designed and structured around and operates through forums and groups, of which there are different kinds:

  1. The 4 member forums of Micah Connect, Micah Learn, Micah Chapel, Micah Community.

  2. The 2 open forums of Micah Act and Micah Consultations.

  3. The 5 types of groups : Thematic Groups, Interest Groups, Country Groups, Regional Groups and Language Groups.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees

For the year ended 31 December 2022 (continued)

Network Description

Micah Global is an international network of Christians who, through their networking activity, are strengthened and connected for their work in humanitarian response, development, creation care and advocacy.

Inspired by Micah 6:8, Micah Global members carry a vision of a flourishing creation in which people are living life to the full, free from poverty, injustice, and conflict; at peace with God, nature, and one another, as intended and enabled by Jesus Christ.

Collectively and individually, members are contributing with their specific assets to the reduction of suffering and injustice in the world and to the strengthening of the Body of Christ as participant in God’s holistic mission of redemption and restoration within individuals, society, and creation.

Network Values

Design and Development Principles for Micah Global itself

Network vision (who we aim to be in 3 to 5 years’ time)

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees For the year ended 31 December 2022 (continued)

Network Secretariat

The Network Secretariat requires the following roles to coordinate the network and to achieve the above vision. Some roles may be played by part time consultants or even members. Bold indicates staff positions as at end 2022:

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees

For the year ended 31 December 2022 (continued)

Network Activities 2022

Member Forums

Following the success of Micah Global’s 8[th] Triennial Consultation which took place online in September 2021, 2022 saw the continuance of online member gatherings, as defined in the strategy above. These Member Forums are designed to be online, onsite or hybrid. All Member Forums for 2022 were online.

Micah Connect

Micah Connect is for members to connect, network, pray, discuss, and “sit under a tree together” and explore questions that matter to members. 6 Micah Connect forums took place during 2022.

Micah Chapel

Micah Chapel is a place to withdraw from the busyness of work life to share testimonies, meditate on scripture, reflect, pray and worship together. 4 Micah Chapel forums took place in 2022.

Micah Learn

Micah Learn is the place where members gather to learn from one another and from outside specialists on topics related to relief, development, care and advocacy. This may take the form of a structured course offering, or more informal and interactive peer-to-peer learning. 3 Micah Learn forums took place in 2022.

Micah Networking Platform

The Micah Networking Platform was launched in 2022 as a purely online Forum where members can find and connect with one another. They can make themselves known, bring contributions of various kinds, and interact. It is the place where news, events, resources and other information is shared and from where thematic and country groups, network forums and members events can be easily accessed. By the end of 2022, there were 280 member individuals registered as users on the platform.

Open Forums

Open Forums are facilitated places of engagement between members and non-members. No open forums were held during 2022 as the focus in 2022 was on member activities.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees

For the year ended 31 December 2022 (continued).

Country Groups

Country Groups, representing the continued evolution of what used to be called National Expressions, continued to be defined. Country Group Conveners in Africa met online on several occasions to discuss their respective country groups. Micah Global Kenya developed a strategic plan to be implemented from 2023.

Thematic Groups

Thematic Groups represent the primary areas of focus of Micah Global members. These include humanitarian response, development, creation care and advocacy. It is envisaged that each of these four areas will develop member-led, Secretariat coordinated Thematic Groups. During 2022, the Advocacy and the Humanitarian Response thematic groups were formed.

Interest Groups

Interest Groups are member-led topical groups on any topic of shared interest. During 2022, the Disability Interest Group formed. Other interest groups under discussion included health, youth and first thousand days.

Language Groups

Discussions took place about the formation of a French language group. Other language groups discussed include a Spanish and a Portuguese group, but these have yet to form.

Membership

Micah membership was listed as 303 active member organisations and 135 individual members across all continents. During 2022, Micah Global welcomed 18 new members: 11 organisational members and 7 individual members, from 15 different countries.

Membership data continued to be improved by creating a single source of membership data that is being consistently verified and updated with members.

Secretariat Development and Staffing

The Secretariat continued to strengthen their own virtual work environment and skills in various online collaboration software used to facilitate member forums and groups. Financial administration was strengthened through the implementation of cloud-based accounting using the software Xero.

The Secretariat staff team was strengthened by the creation and filling of two new part-time positions: Finance and Compliance Officer and Humanitarian Response Coordinator. In October, the Communications Manager left, and this position is currently vacant. The full-time position of Director of Operations was created and recruitment for the position begun. Additional staff positions in 2022 were the International Coordinator (full-time) and Membership Coordinator (part-time) who continued in their positions.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees For the year ended 31 December 2022 (continued)

Board Development

The Board and Board Executive continued to play a key role in guiding and overseeing the work of the network. During 2022, the Board began a full policy review process to ensure compliance and good practice within network operations. The Board began a full revision of the Board Manual, planned for implementation in 2023.

Key objectives for 2023

  1. Members understand what it means to be a member of Micah Global and how they can engage and contribute. Membership has grown, with dormant, student, individual and strategically targeted members being added. More members are paying annual contributions. Members are finding one another and connecting around common interests.

  2. Member Forums and Groups (Thematic, Interest, Language, Country and Regional) are established as the structures of the network. Open Forums are not a focus for 2023, and will follow in 2024. Micah Networking Platform is the means through which members connect to one another and to network activities. There is increased member involvement in Forums and Groups including increased initiation and leadership of Forum and Group activity by members. Groups are using Forums for delivering their network activities. French is included as a language of Forums and member communications. One time zones is accommodated. (Spanish, Portuguese and multiple time zones are introduces as resources for such become available, probably in 2024).

  3. An intentional ‘Journey to Lausanne 4’ has been mapped out and launched in the second half of 2023.

  4. External stakeholder (public) communication has been rethought and is being delivered (second half of the year).

  5. Secretariat (Network Facilitation Team) has grown to adequately support network activity. The network’s backbone organisation has continued to develop in standard areas of functioning for a non-profit organisation. Funds have been raised beyond member contributions – target for 2023 = GBP 100,000.

Structure, Governance and Management

The company is a Registered Charity number 1103048 and is limited by guarantee. It operates as Micah Global and is known by that name. The company number is 4669640 . The governing instrument is the Memorandum and Articles of Association.

The charity is governed by a Board of Trustees and a smaller Executive Committee (made up of 3 Board members and the Global Director) who meet regularly throughout the year. New trustees are appointed by vote of the existing trustees at the Annual General Meeting. The Board met 6 times and the Executive met 12 times during 2022; minutes are kept of each meeting.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees

For the year ended 31 December 2022 (continued)

Day to day management of the charity is provided by the Global Director, a full-time employee who is part of the Executive Committee and is invited to Board meetings.

Financial Review

During the year the charity received total income of £130,188 (2021: £63,244). During the year the charity’s total expenditure was £123,985 (2021: £110,684). Cash flow was good throughout the year.

An annual budget is made based on the previous year’s income and expected member subscriptions and donations. A level of risk is always present as our membership may change and subscription invoices may not be paid. Our reserves policy offers a good degree of protection along with the acceptance to membership of new members and the ongoing generosity of existing members (especially individuals) which have enabled Micah to remain financially stable throughout the year. Monthly financial reports are sent to the Board and are regularly reviewed against budget for the year.

For the 2023 financial year Micah is planning to increase its fundraising activities beyond our annual member contributions to allow us to expand our Network activity and develop new initiatives such as additional Thematic and Country groups. The Board have prepared both a baseline and target budget to plan for both a year of expected income (as per 2022) or a year of increased funding beyond our member contributions. Our activities will be determined by the level of income we receive in 2023.

Micah would like to take this opportunity to thank everyone involved for their generosity and solidarity around the Micah vision.

Reserves Policy

The charity aims to have sufficient reserves to be able to respond to limited needs as they arise but otherwise aims to pass on funds as quickly as possible. We ended the year with a balance of unrestricted funds of £38,130, which meets our reserve policy commitment of £20,000.

Risk Assessment

The charity has internal controls that provide reasonable assurance against errors or loss. The Trustees also consider the risk assessment for the charity and are satisfied that all significant risks have been considered together with prudent mitigation measures and action points and this assessment is regularly reviewed.

Public Benefit

The Trustees have considered the guidance provided by the Charity Commission regarding public benefit and the work of the charity. It is their opinion that The Micah Network has fulfilled its public benefit requirement for the year by continuing to operate within its charitable objectives: providing a network for individuals and organisations operating across the globe in the areas of humanitarian response, development, creation care and advocacy.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital)

Report of the Trustees For the year ended 31 December 2022 (continued)

Trustees' responsibilities:

The Trustees are required to prepare financial statements for each financial period that give a true and fair view of the state of affairs of the company and of the result for the period. In preparing those financial statements, the Trustees are required to:

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the Board

A D Boul (Director)

Date: 13[th] July 2023

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Independent Examiner’s Report to the Trustees of The Micah Network

I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of The Micah Network (‘the charitable company’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, and related notes. This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of charitable company, you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

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

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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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 financial statements to be reached.

Andrew Skilton ACA Brewers Chartered Accountants Bourne House Queen Street, Gomshall, Surrey GU5 9LY

Date: 13[th] July 2023

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The Micah Network (operating as Micah Global) (Limited by Guarantee and having no share capital) Unaudited Accounts

For the year ended 31 December 2022

STATEMENT OF FINANCIAL ACTIVITIES

(Including the Income and Expenditure account) FOR THE YEAR ended 31[st] December 2022

Notes
INCOME
Donations
Grants
Charitable activities
Conference Fees
Exchange differences
Other Income
Total
EXPENDITURE
Charitable Activities
Conference costs and grants
Travel
Staff costs
5
Support costs
Office and administration costs
Bank charges
Exchange differences
Other
Board meetings
Independent Examiner’s Fee
6
Total
Net Income/(Expenditure)
Total funds brought forward
Total funds carried forward		 2022
£
Unrestricted
95,216
7,221
1,439
103,876
14,030
2,483
79,215
95,728
24,295
251
-
608
990
2,113
28,257
123,985
(20,109)
58,239
38,130		 2022
£
Restricted
-
26,312
-
-
26,312
-
-
-
-
-
-
-
-
-
-
-
-
26,312
-
26,312		 2022
£
Total
95,216
26,312
7,221
1,439
130,188
14,030
2,483
79,215
95,728
24,295
251
-
608
990
2,113
28,257
123,985
6,203
58,239
64,442		 2021
£
Total
60,721
1,924
599
63,244
16,912
-
75,582
92,494
16,053
181
-
-
-
1,956
18190
110,684
(47,440)
105,679
58,239

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The Micah Network (operating as Micah Global) (Limited by Guarantee and having no share capital) Unaudited Accounts

For the year ended 31 December 2022

BALANCE SHEET as at 31[st] December 2022

Notes
CURRENT ASSETS
Debtors
Cash and bank balances
CREDITORS
Amounts falling due within 1
year
Creditors and accruals
3
NET CURRENT ASSETS
NET ASSETS
Represented by:
FUNDS
General Fund
Restricted Fund
TOTAL Funds		 £
2,174
65,196		 2022
64,442
64,442
38,130
26,312
64,442		 £
-
60,195		 2021
58,239
67,370
2,928		 60,195
1,956
58,239
58,239
58,239

For the year ending 31[st] December 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to the accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors on 13[th] July 2022 and were signed on its behalf by:

A D Boul - Trustee

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital) Unaudited Accounts

For the year ended 31 December 2022

Notes to the Accounts

1. Accounting Policies

Basis of Accounting

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Micah Network meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern, therefore they have adopted the going concern basis of accounting in preparing the financial statements.

a) Funds

General funds represent the funds that are not subject to any restriction regarding their use and are available to be used by the Trustees for application for the general purposes of the Micah Network.

Restricted funds represent money to be used for a specific purpose.

b) Income

c) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to headings, they have been allocated to activities on a basis consistent with use of the resources.

c) Foreign Currencies

The balance in the PayPal account has been converted into Sterling at the rate of exchange ruling as at the close of business on the balance sheet date. Any transactions in foreign currencies during the year are converted into Sterling at the rate of exchange ruling at the balance sheet date.

d) Tangible fixed assets

e) Prior Year restatement

Previous year bank was understated in the books by which caused understating of reserves.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital) Unaudited Accounts

For the year ended 31 December 2022

2. Debtors: Amounts falling due within one year

Debtors
3.
Creditors:Amounts falling due within one year
Other creditors and accruals		 2022
£
2,174
2,174
2022
£
2,928
2,928		 2021
£
-
-
2021
£
1,956
1,956

4. Related Party Transactions

The charity has a close relationship with, TEAR Australia and a number of other worldwide charities who continue to fund the work of the charity.

5. Staff Costs

Salaries
Social security costs
Pension
Others		 2022
£
73,037
-
6,178
-
79,215		 2021
£
71,022
-
4,560
-
75,582

The average monthly number of employees was 3 (2021: 3).

No staff member received remuneration in excess of £60,000.

Due to the size of the organisation, all staff are considered to be key management staff.

5.1 Directors’ Remuneration

No director/trustee received any remuneration from the company for services rendered during the year.

6. Independent Examination

The fee payable to the independent examiner totalled £2,113 (2021: £1,956).

7. Restricted Funds

Restricted funds at 31[st] December 2022 totalled £26,312.

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The Micah Network (operating as Micah Global)

(Limited by Guarantee and having no share capital) Unaudited Accounts

For the year ended 31 December 2022

8. Comparatives for the Statement of Financial Activities

STATEMENT OF FINANCIAL ACTIVITIES (Including the Income and Expenditure account) FOR THE YEAR ended 31[st] December 2021

Notes
INCOME
Donations
Charitable activities
Conference Fees
Exchange differences
Other Income
Total
EXPENDITURE
Charitable Activities
Conference costs and grants
Travel
Staff costs
5
Support costs
Office and administration costs
Bank charges
Exchange differences
Other
Board meetings
Independent Examiner’s Fee
6
Total
Net Income/(Expenditure)
Total funds brought forward
Total funds carried forward		 2021
£
Unrestricted
60,721
1,924
599
63,244
16,912
-
75,582
92,494
16,053
181
-
-
-
1,956
18,190
110,684
(47,440)
105,679
58,239		 2021
£
Restricted
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2021
£
Total
60,721
1,924
599
63,244
16,912
-
75,582
92,494
16,053
181
-
-
-
1,956
24,122
110,684
(47,440)
105,679
58,239