2022-12-31-accounts - Centre For Peacebuilding And Community Development

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		Page
Report ofthe Trustees	1	to	7
Report ofthe Independent Auditors	8	to	9
Statement ofFinancial Activities		10
Balance Sheet
Cash Flow Statement		12
Notes to the Cash Flow Statement		13
Notes to the Financial Statements	14	to	21
Detailed Statement of Financial Activities		22

					2022	2021
			Unrestricted	Restricted	Total	Total
		Notes	funds f	funds 6	funds 6	funds E
INCOME AND ENDOWMENTS	FROM
Donations and legacies						56
Charitable activities
International projects			58,163	944,872	1,003,035	381,450
Total			58,163	944,872	1,003,035	381,508
EXPENDITURE ON
Charitable activities
International projects			28,989	953,682	982,671	431,963
NET INCOME/(EXPENDITURE) Transfers between funds		15	29,174 ~4,680)	(8,810) 4,680	20,364	(50,457)
Net movement in funds			24,494	(4,130)	20,364	(50,457)
RECONCILIATION OF FUNDS
Total funds brought forward			13,342	4,134	17,476	67,933
TOTAL FUNDS CARRIED FORWARD			37,836		37,840	17,476

		2022	2021
	Notes	6	E
FIXEDASSETS
Tangible assets		346	586
CURRENT ASSETS
Debtors	12		3,018
Cash at bank and in hand		74,365	361,350
		74,365	364,368
CREDITORS
Amounts falling due within one year	13	(36,871)	(347,478)
NET CURRENT ASSETS		37,494	16,890
TOTAL ASSETSLESSCURRENT LIABILITIES		37,840	17,476
NET ASSETS		37,840	17,476
FUNDS	15
Unrestricted funds		37,836	13,342
Restricted funds		4	4,134
TOTAL FUNDS		37,840	17,476

			2022	2021
		Notes	6	5
Cash flows from operating activities Cash generated from operations			L289,996633)	~360,338)
Net cash used in operating	activities		(289,963)	L350,333388)
Cash flows from investing activities Purchase oftangible fixed assets				~725)
Net cash provided by/(used	in) investing	activities		~725)
Change in cash and cash the reporting period	equivalents	in	(289,963)	(361,063)
Cash and cash equivalents beginning ofthe reporting	at the period		361,350	726,517
Change in cash and cash equivalents to exchange rate movements		due	2,978	~4,104)
Cash and cash equivalents the reporting period	at the end	of	74,365	361,350

RECONCILIATION OF NET INCOME/(EXPENDITURE)	RECONCILIATION OF NET INCOME/(EXPENDITURE)	RECONCILIATION OF NET INCOME/(EXPENDITURE)	TO NET CASH	FLOW FROM OPERATING
ACTIVITIES
				2022	2021
				6	6
Net income/(expenditure)	for the reporting	period (as	per the
Statement of Financial	Activities)			20,364	(50,457)
Adjustments for:
Depreciation charges				240	139
Foreign exchange rate differences				(2,978)	4,104
Decrease in debtors				3,018	13,867
Decrease in creditors				L310,607)	~328,011)
Net cash used in operations				(289,963)	(360,338)

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		257,636	688,391		36,644	982,671
GRANTS PAYABLE
						2022f	2021f
International	projects					688,391	191,827
The total grants		paid to institutions	during the year was as follows:
						2022f	2021f
Local partner	NGO and sub-grant		partners			688,391	191,827

						Governance
				Management F	Finance f	costs f	Totals f
International		projects		2,326	2,601	31,717	36,644
Support	costs, included		in the above, are as	follows:
						2022	2021
						International	Total
						projects f	activities f
Sundries						1,457	1,756
Office expenses and equipment						630	721
Depreciation		oftangible	and hentage assets			239	139
Bank charges						2,601	1,399
Auditors'	remuneration					25,861	5,924
Trustee	meeting expenses					186
Professional		fees				5,670	4,536
						36,644	14,475

STAFF COSTS
			2022 6	2021f
Wages and salaries Social security costs			105,166 6,429	101,261 6,319
Other pension costs			5,521	4,787
			117,116	112,367
The average monthly	number ofemployees	during the year was as follows:
			2022	2021
Administration staff			2	2
Management staff			1	1

10.	COMPARATIVES FOR	COMPARATIVES FOR	THE STATEMENT OF FINANCIAL ACTIVITIES - continued	THE STATEMENT OF FINANCIAL ACTIVITIES - continued	THE STATEMENT OF FINANCIAL ACTIVITIES - continued
					Unrestricted	Restricted	Total
					funds	funds	funds
					E	E	E
	NET INCOME/(EXPENDITURE) Transfers between funds				(53,501) ~634)	3,044 634	(50,457)
	Net movement in funds				(54,135)	3,678	(50,457)
	RECONCILIATION OF FUNDS
	Total funds brought forward				67,477	456	67,933
	TOTAL FUNDS CARRIED			FORWARD	13,342	4,134	17,476
11.	TANGIBLE FIXEDASSETS
							Computer
							equipment f
	COST
	At 1 January 2022 and	31		December 2022			725
	DEPRECIATION
	At 1 January 2022						139
	Charge for year						240
	At 31 December 2022						379
	NET BOOK VALUE
	At 31 December 2022						346
	At 31 December 2021						586
12.	DEBTORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
						2022	2021
						6	F
	Prepayments and accrued			income			3,018
13.	CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
						2022	2021
						E	F
	Trade creditors					3,433	2,090
	Accruals and deferred	income				33,438	345,388
						36,871	347,478

								2022	2021
					Unrestricted		Restricted	Total	Total
					funds 8		funds 8	funds 6	funds f
Fixed assets						346		346	586
Current assets					42,641		31,724	74,365	364,368
Current liabilities					(5,151)		(31,720)	(36,871)	(347,478)
					37,836			37,840	17,476
MOVEMENT	IN		FUNDS
							Net	Transfers
							movement	between	At
					At 1.1.22		in funds	funds	31.12.22
					F		f		8
Unrestricted	funds
General fund					13,342		29,174	(4,680)	37,836
Restricted funds
Creating culture			ofPeace in the		North
Caucasus					4,134		(8,440)	4,310
EC - Human Engagement	Rights Community						~370)	370
					4,134		J8,810)	4,680
TOTAL FUNDS					17,476		20,364		37,840
Net movement		in funds,		included in the above are as follows:
							Incoming	Resources	Movement
							resources	expended	in funds
							6	8	6
Unrestricted	funds
General fund							58,163	(28,989)	29,174
Restricted funds
Creating culture		ofPeace in the			North
Caucasus							129,861	(138,301)	(8,440)
EC —Human	Rights Community
Engagement							2,179	(2,549)	(370)
EC - Supporting			Human	Rights	in Russia		812,832	(812,832)
							944,872	(953,682)	(8,810)
TOTAL FUNDS							1,003,035	~982,671)	20,364

				2022	2021
		Unrestdicted	Restdicted	Total	Total
		funds f	funds 6	fundsf	funds 6
INCOME AND ENDOWMENTS
Donations and legacies
Donations					56
Charitable activities
Project income		58,163	944,872	1,003,035	381,450
Total incoming resources		58,163	944,872	1,003,035	381,506
EXPENDITURE
Charitable activities
Wages Social security		9,768 2,511	95,398 3,918	105,166 6,429	101,261 6,319
Pensions		1,325	4,196	5,521	4,787
Insurance		894		894	708
Office expenses and equipment		3,801	4,396	8,197	9,961
Bank charges			63	63	118
(Gain)/loss on foreign exchange		(2,978)		(2,978)	4,104
Project travel etc		49	22,676	22,725	3,642
Project consultancy fees Project training etc		227	76,867 3,399	77,094 3,399	48,271 4,976
Project support costs			25,261	25,261	4,281
Project service costs			5,865	5,865	37,233
Grants to institutions			688,391	688,391	191,827
		15,597	930,430	946,027	417,488
Support costs
Management
Sundries		1,428	29	1,457	1,756
Office expenses and equipment		630		630	721
Depreciation ofcomputer	equip	239		239	139
		2,297	29	2,326	2,616
Finance
Bank charges		254	2,347	2,601	1,399
Governance costs
Auditors' remuneration		7,200	18,661	25,861	5,924
Trustee meeting expenses		186		186
Professional fees		3,455	2,215	5,670	4,536
		10,841	20,876	31,717	10,460
Total resources expended		28,989	953,682	982,671	431,963
Net (expenditure)/income		29,174	~8,810)	20,364	~50,457)