2020-12-31-accounts - Centre For Peacebuilding And Community Development

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		Page
Report ofthe Trustees	1	to	8
Report ofthe Independent Auditors	9	to	10
Statement of Financial Activities
Balance Sheet		12
Cash Flow Statement		13
Notes to the Cash Flow Statement		14
Notes to the Financial Statements	15	to	24
Detailed Statement of Financial Activities		25

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	F	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies
Charitable activities
International projects			4,371	497,098	501,469	612,449
Investment income			137		137	180
Total			4,508	497,098	501,606	612,629
EXPENDITURE ON
Charitable activities
International projects			20,553	451,076	471,629	641,124
NET INCOME/(EXPENDITURE)			(16,045)	46,022	29,977	(28,4g5)
Transfers between funds		15	~4,316i	4,316
Net movement in funds			(20,361)	50,338	29,977	(28,495)
RECONCILIATION OF FUNDS
Total funds brought forward			87,838	(49,882)	37,956	66,451
TOTAL FUNDS CARRIED FORWARD			67,477	456	67,933	37,956

			2020	2019
		Notes	6
CURRENT ASSETS
Debtors		12	16,905	40
Cash at bank and	in hand		726,517	892,964
			743,422	893,004
CREDITORS
Amounts falling due within one year		13	(675,489)	(855,048)
NET CURRENT ASSETS			67,933	37,956
TOTAL ASSETS	LESSCURRENT LIABILITIES		67,933	37,956
NET ASSETS			67,933	37,956
FUNDS		15
Unrestricted funds			67,477	87,838
Restricted funds			456	(49,882)
TOTAL FUNDS			67,933	37,956

					2020	2019
				Notes		f
Cash flows from operating	activities
Cash generated from operations				1	(165,384)	597,823
Net cash (used in)/provided	by	operating		activities	(165,384)	597,823
Cash flows from investing	activities
Interest received					137	180
Net cash provided by investing		activities			137	180
Change in cash and cash	equivalents			in
the reporting period					(165,247)	598,003
Cash and cash equivalents	at	the
beginning ofthe reporting	period				892,964	302,003
Cash in cash and cash equivalents			due to
exchange rate movements					(1,200)	(7,042)
Cash and cash equivalents	at	the end		of
the reporting period					726,517	892,964

RECONCILIATION ACTIVITIES	OF NET INCOME/(EXPEN	DITURE) TO NET CASH F	LOW FROM OPERATIN	G
			2020	2019
			f
Net income/(expenditure) for the reporting		period (as per the
Statement of Financial Activities)			29,977	(28,495)
Adjustments for:
Interest received			(137)	(180)
Foreign exchange	rate differences		1,200	7,042
(Increase)/decrease	in debtors		(16,865)	3,663
(Decrease)/increase	in creditors		(179,559)	615,793
Net cash (used in)/provided by operations			(165,384)	597,823

			Foreign
			exchange
	At 1.1.20	Cash liow	movements	At 31.12.20
	F
Net cash
Cash at bank
and in hand	892,964	(165,247)	(1,200)	726,517
	892,964	(165,247)	(1,200)	726,517
Total	892,964	(165,247)	(1,200)	726,517

CHARITABL	E ACTIVITIES COS	TS
				Grant
				funding	of
				activities		Support
			Direct	(see note		costs (see
			Costs f	5)f		note 6) f	Totals f
International	projects		233,007	212,254		26,368	471,629
GRANTS PAYABLE
						2020	2019
							f
International	projects					212,254	302,562
The total grants paid to institutions		during	the year was as follows:
						2020	2019
						f	f
Local partner	NGO and sub-grant	partners				212,254	302,562

						Governance
				Management F	Finance f	costs F	Totals f
international		projects		1,979	2,979	21,410	26,368
Support	costs,		included	in the above, are as follows:
						2020	2019
						International	Total
						projects	activities f
Sundries						1,665	1,530
Office expenses			and equipment			314	1,852
Bank charges						2,979	4,237
Auditors'	remuneration					17,594	15,778
Auditors'	remuneration			for non audit work			300
Trustee	meeting		expenses				874
Professional		fees				3,816	7,782
						26,368	32,353

		2020	2019
		E
PBUK Audit		4,758	4,800
SIDA Audit		2,418	2,400
Non UK auditors		10,418	8,578
Other non-audit	services		300

STAFF COS	TS
						2020	2019
							f.
Wages and salaries						93,889	71,568
Social security costs						5,337	4,593
Other pension costs						4,269	3,530
						103,495	79,691
The average	monthly	number	ofemployees	during	the year was as follows:
						2020	2019
Administration	staff					2	1
Management	staff					1	1

			Unrestricted	Restricted	Total
			funds	funds	funds
					E
INCOME AND ENDOWMENTS		FROM
Charitable	activities
International	projects		22	612,427	612,449
Investment	income		180		180
Total			202	612,427	612,629

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL	COMPARATIVES FOR THE STATEMENT OF FINANCIAL	ACTIVITIES - continued
			Unrestricted	Restricted	Total
			funds	funds	funds
			F
	Charitable activities
	International projects		9,651	631,473	641,124
	NET INCOME/(EXPENDITURE)		(9,449)	(19,046)	(28,495)
	Transfers between funds		1,344	(1,344)
	Net movement in funds		(8,105)	(20,390)	(28,495)
	RECONCILIATION OF FUNDS
	Total funds brought	forward	95,943	(29,492)	66,451
	TOTAL FUNDS CARRIED FORWARD		87,838	(49,882)	37,956
11.	TANGIBLE FIXEDASSETS
					Fixtures
					and
					fittings f
	COST
	At 1 January 2020 and	31 December 2020			1,153
	DEPRECIATION
	At 1 January 2020 and	31 December 2020			1,153
	NET BOOK VALUE
	At 31 December 2020
	At 31 December 2019
12.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				2020	2019
					E
	Prepayments and accrued income			16,905	40

CREDI	TOR	S	: A	MOUN	TS FAL	LING DUE WITHIN	ONE YEAR
									2020	2019
										f.
Trade creditors									8,533	2,601
Accruals and			deferred		income				666,956	852,447
									675,489	855,048
ANALYSIS		OF NET ASSETS				BETWEEN FUNDS
									2020	2019
							Unrestricted	Restricted	Total	Total
							funds	funds	funds	funds
							E	F	F
Current	assets						67,667	675,755	743,422	893,004
Current	liabilities						(190)	(675,299)	(675,489)	(855,048)
							67,477	456	67,933	37,956
MOVEMENT			IN	FUNDS
								Net	Transfers
								movement	between	At
							At 1.1.20	in funds	funds	31.12.20
								E	E
Unrestricted			funds
General	fund						26,071	(14,846)	46,252	57,477
Designated		fund		for foreign exchange
movement							61,767	(1,199)	(50,568)	10,000
							87,838	(16,045)	(4,316)	67,477
Restricted		funds
Young Women's				Development		Group	(52,539)	52,995		456
Creating	culture of Peace							(3,002)	3,002
Working	with		Boys				2,657	(3,971)	1,314
							(49,882)	46,022	4,316	456
TOTAL	FUNDS						37,956	29,977		67,933

								Incoming	Resources	Movement
								resources	expended f	in funds F
Unrestricted funds
General fund								4,507	(19,353)	(14,846)
Designated fund		for foreign			exchange
movement									(1,200)	(1,199)
								4,508	(20,553)	(16,045)
Restricted funds
Young Women's		Development				Group		400,934	(347,939)	52,995
Creating culture		ofPeace						1,643	(4,645)	(3,002)
Working with Boys								28,657	(32,628)	(3,971)
EC - Supporting		Human		Rights		in Russia		55,017	(55,017)
Office ofthe United			Nations		High
Commissioner	for Human			Rights				3,504	(3,504)
EC - Human Rights			Community
Engagement								7,343	(7,343)
								497,098	(451,076)	46,022
TOTAL FUNDS								501,606	(471,629)	29,977
Comparatives	for movement					in funds
								Net	Transfers
								movement	between	At
							At 1.1.19	in funds	funds	31.12.19
							E	E	E
Unrestricted funds
General fund							27,134	(2,407)	1,344	26,071
Designated fund		for	foreign		exchange
movement							68,809	(7,042)		61,767
							95,943	(9,449)	1,344	87,838
Restricted funds
Dobrota							5,774		(5,774)
Young Women's		Development				Group	(35,266)	(17,273)		(52,539)
Creating culture	of Peace							(4,430)	4,430
Working with Boys								2,657		2,657
							(29,492)	(19,046)	(1,344)	(49,882)
TOTAL FUNDS							66,451	(28,495)		37,956

Compara	tive		net	movement in	funds, included in the	above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						F
Unrestricted			funds
General	fund					202	(2,609)	(2,407)
Designated		fund		for foreign exchange
movement							(7,042)	(7,042)
						202	(9,651)	(9,449)
Restricted		funds
Young Women's				Development	Group	568,179	(585,452)	(17,273)
Creating	culture of Peace					15,589	(20,019)	(4,430)
Working	with		Boys			28,659	(26,002)	2,657
						612,427	(631,473)	(19,046)
TOTAL	FUNDS					612,629	(641,124)	(28,495)

A curren	t y	ea	r 12	months and	prior year 12	months combined po	sition is as follow	s:
							Net	Transfers
							movement	between	At
						At 1.1.19	in funds	funds	31.12.20
								E	E
Unrestricted			funds
General	fund					27,134	(17,253)	47,596	57,477
Designated		fund		for foreign exchange
movement						68,809	(8,241)	(50,568)	10,000
						95,943	(25,494)	(2,972)	67,477
Restricted		funds
Dobrota						5,774		(5,774)
Young Women's				Development	Group	(35,266)	35,722		456
Creating	culture ofPeace						(7,432)	7,432
Working	with		Boys				(1,314)	1,314
						(29,492)	26,976	2,972	456
TOTAL	FUNDS					66,451	1,482		67,933

A current year 12 m as follows:	onths	a	nd	prior year 12 months c	ombined net movement in	funds, included i	n the above a
					Incoming	Resources	Movement
					resources f	expended	in funds E
Unrestricted funds
General fund					4,709	(21,962)	(17,253)
Designated fund for foreign			exchange
movement						(8,242)	(8,241)
					4,710	(30,204)	(25,494)
Restricted funds
Young Women's Development				Group	969,113	(933,391)	35,722
Creating culture of Peace					17,232	(24,664)	(7,432)
Working with Boys					57,316	(58,630)	(1,314)
EC - Supporting Human		Rights		in Russia	55,017	(55,017)
Office ofthe United	Nations		High
Commissioner for Human		Rights			3,504	(3,504)
EC - Human Rights	Community
Engagement					7,343	(7,343)
					1,109,525	(1,082,549)	26,976
TOTAL FUNDS					1,114,235	(1,112,753)	1,482
Transfers between	funds

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
				F	F	F
INCOME AND ENDOWMENTS
Investment income
Deposit account interest			137		137	180
Charitable activities
project income			4,371	497,098	501,469	612,449
Total incoming resources			4,508	497,098	501,606	612,629
EXPENDITURE
Charitable activities
Wages			14,607	79,282	93,889	71,568
Social security			1,567	3,770	5,337	4,593
Pensions			679	3,590	4,269	3,530
Insurance				448	448
Office expenses and	equipment		726	11,672	12,398	22,B19
Bank charges				102	102	2,066
(Gain)/loss on foreign exchange			1,200		1,200	7,042
Project travel etc			516	18,299	18,815	56,162
Project consultancy	fees			75,588	75,588	71,507
project training etc			(100)	15,765	15,665	60,121
project support costs				1,934	1,934	2,818
project service costs				3,362	3,362	3,983
Grants to institutions				212,254	212,254	302,562
			19,195	426,066	445,261	608,771
Support costs
Management
Sundries			1,292	373	1,665	1,530
Office expenses and equipment			64	250	314	1,852
			1,356	623	1,979	3,382
Finance
Bank charges				2,977	2,979	4,237
Governance costs
Auditors' remuneration				17,594	17,594	15,778
Auditors' remuneration		for non audit work				300
Trustee meeting expenses						874
Professional fees				3,816	3,816	7,762
				21,410	21,410	24,734
Total resources expended			20,553	451,076	471,629	641,124
Net (expenditure)/income			(16,045)	46,022	29,977	(28,495)