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2022-12-31-accounts

Pages
Trustees' Annual
Report
2-15
Independent
Auditor's
Report 16-18
Statement of Financial Activities 19
Balance Sheet 20
Cash-flow statement 21
Notes to the Financial Statements 22-36
Governing Governing document: Memorandum
BArticles
Memorandum
BArticles
Memorandum
BArticles
(Dated 28 February 2014) 28 February 2014) 28 February 2014) 28 February 2014)
Charity Number: 1123973(England BWales)
SCO39645 (Scotland)
20200671 (Republic of Ireland)
Company Number: 06541911(England ik Wales)
Trustees: K.S.Ashman
(appointed
Chairman September 2019)
S.Beattie
G.T. Featherstone
L. L. Lee
O. A. Ngundu
(resigned
27 July 2022)
J.Thomas
Y. Huang
(appointed
27 July 2022)
Rev M. Wi (appointed 27 July 2022)
E. K. Y. Kwan (appointed 02 September 2022)
S.G. Connolly
(appointed
15November 2022)
Rev T. L. Wambunya (appointed 15 November 2022)
National Directors P. ik C. Rowan
National ik Registered Station Approach
Office: Borough Green
Sevenoaks
Kent TN15 BBG
Auditor: Azets Audit Services
2"' Floor, Regis House
45 King William Street
London EC4R 9AN
Bankers: National
Westminster
Bank pic
7th Floor
280 Bishopsgate
London
EC2M 4RB
Ulster Bank
College Green Branch
PO Box 145
33 College Green
Dublin2
Republic of Ireland

Independent Auditor's Report to the trustees and members of OMF Internatlonal (UK) For the year ended 31 December 2022 adequate accounting records have not I￿en kep¢ or retums adequate for our audit have not been received from branche5 not V15ited by us,, or the financial ststements are not in agreement with the accounting records and retums; or rtain disclosures of d1￿ctorS, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. or the trLtstees were not entitled to prepare the financial statements in accordan￿ with the small companie5, regime and tske advantage of the small companies, exemption in preparing the directors, report. Responsibilities of trustees As explained MO￿ fully in the trustee5' responsibilities statement set out on page 15, the trustees (who a￿ also the director5 of the charitsble company for the purpose5 of company law) are ￿pOnsIble for the preparation of the flnancial Statements and for being satlsfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financ￿1 statements that are free from material misststement, whether due to fraud or error. In preparirrfJ the financial statements, the trustees are resEKJnsible for assessing the charitable companys abllity to continue as a going COn￿rn, disclosing, as applicable, matters related to going concern and using the going con￿rn basi5 of accounting unless the trLtstees either intend to liqumlate the charitsble company or to cease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audlt of the financial statements Our objectives are to obtain reasonable assurance about whether the finanrial ststements as a whole are free from material misststement, whether due to fraud or error, and to issue an auditorfs rewrt that. includes our opinion. Reasonable assuran￿ is a high level of assuran￿, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement V4hen it exists. Misststement5 can arise from fraud or error and are considered material if, individualw or in the aggregate, they could reasonably be expected to Influen￿ the economic decisions of users taken on the basts of these financial ststements. A further description of our responsibilities is availableon the Financial Reporting Council's website at,. https.'/lwWw.frc.org.uklOur-WorklAudiVAudit-and-a55urancelStsndards-and%uidan￿standard5-and-guIdanCe-f0r- auditor5/Auditors-responsibilities-for-audiVDescription-of-auditors-responsibilities-for-audit,aspx. This description fomis part of our auditor's report. Extent to which the audit was considered capable of detetting irregularities, including fraud Irregularities, Irregularities. including fraud, are Instan￿ of non-compliance with law5 and regulations. We design procedltres in line with our respKsnsibilities, outlined above and on the Financial Re￿rtIng Council's website, to detect material misstatements in respEd of irreguiarities, including fraud. We obtaln and update our understanding of the entity, its octivitie5, its control environment, and likety future developments, including in relation to the kgal and regulatory framework applicable and how the entity is complying with that framework. Based on this understsnding, we Klentify and assess the risk5 of material misstatement of the financial statement5, whether due to fraud or error, deslgn and perfonn audit procedures responsive to those risk5, and obtsin audit evidence that is sufficient and appropriate to provide a basis for our opinion. This include5 consideration of the rlsk of acts by the entity that were contrary to applicable laws and regulations, including fra￿￿. In resrkJn5e to the risk of irwularities and non-compliarKe with laws and regulatlons, including fraud, we deslgned pro￿dureS which included.. Enquiry of management and those charged with governan￿ around actual and potential litigation and daims as well a5 actual, suspected and alleged fraud- Reviewing minutes of meetings of those charged with governan￿,. Assessing the extent of compliance with the laws and ￿gUlationS considered to have a dlrect material effect on the financial statements or the operations of the company through enquiry and inspection; Rev￿wing financial ststement disclosures and testing to supporting documentation to asse55 compliance with applicable laws and regulations- Performing audit work over the risk of management bkis and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of buslness and reviewing accounting estimates for indicator5 of potential bias. 17

2022 2022 2021
Unmstricted Restricted Total Cln estrkted Restricted Total
Note Funds Funds Funds Funds Funds Funds
E 6 E E E
Income from:
Donations:
Support gifts 4,404,241 4,404,241 4,399051 4,399,0S1
General donations 577,679 577,679 609037 609,037
Project Funds
UK
15,213 60,390 75,603 8568 134,934 143,SOZ
Project Funds overseas 281,802 281,802 230 352 230,352
Legacies UK fg,ls 1,215,767 1,215,767 1,290222 f,290,2ZZ
Legacies for Overseas 97,812 97,812 75725 7$,725
Other Trading Activities
Publications
income
29,463 29,463 18807 18,807
Rental income 45,221 45,221 4504S 4504$
Investment
income:
Gain on disposal of investment
properties
Interest receivable 6,282 6,282 2,238
Net gain on disposal ofassets (346) (346)
Total Income 6i293i520 440i004 6r733r524 6i3T2968 441r011 Ei813r979
Expenditure
on:
Raising funds 5,271 5,271 4787 4,787
Charitable
activities
Mobilisation 1,081,757 38,786 1,120,543 924,298 51,769 976067
Evangelisation 3,559,704 432,946 3,992,650 3379578 407,259 3,786,837
Mission Support 489,387 4,848 494,235 455013 6471 461,484
Administration
Support
613,932 613,932 538474 $38,474
Education
and Information
47,436 47,436 43,08S 43,08S
Retirement to 699,512 699,512 628689 628,689
Total Expenditure 6i496r999 476r580 6i973r579 5i973924 46$r499 6i439i423
Net Gains on investments 13 485,850 9,175 495,025 649967 12,274 662,241
Net (expenditure)/ income 282 371 (27i401) 254i970 1049Of1 (12r2f43 fr036i797
Transfers
between funds
Net movement
in
funds 282,371 (27r401) 254i970 1r049r011 (1+2143 1r036r797
Reconciliation
offunds:
Total funds brought forward 15,446,756 43 l,301 15,881,057 14397,745 446515 14,844260
Total funds carried forward 15r729i127 406r900 16r136i027 1Sr44lfr7$6 434i30f 15881057

Balance Sh eet as at 31Decem ber 2 022
Note
2022 2022
E E
Fixed Assets
Tangible
Fixed Assets- Properties
12 5,518,800 5,635,600
Tangible
Fixed Assets- Other
12 33,850 44,474
Fixed Assets Investments-
Managed
13 7,168,146 6,673,121
Fixed Assets Investments-
Unlisted
13 33,627 33,627
12,754,423 12,386,822
Current Assets
Investment property
held for re-sale
15 37,418 37,418
Stock 13,338 8,519
Debtors 16 1,160,774 1,108,791
Cash at bank and
in hand
2,640,473 2 967 051
3,852,003 4,121,779
Creditors: amounts
falling due within one year
17 (470,399) (627,544)
Net Current Assets 3,381,604 3,494,235
Total Net Assets 19-22 16,136,027 15,881,057
Funds:
Unrestricted -General Fund 3,059,381 3,210,242
Designated
- Property
Fund
5,840,000 5,840,000
- Retirement
Fund
3,996,717 3,714,347
- HSF Buffer reserve 556,000 684,000
— Legacy Reserve 618,000 837,000
- Home Assignment Ministry Fund 523,027 213,670
- Reverse Mission Training
of East Asians
Ik Equipping 250,000 250,000
- Diaspora
Related Collaborative
(I
Ministry
Projects
— Other Designated
Funds (( 6200k)
200,000
686,002
200,000
497,497
Total Unrestricted
Funds
19-22 15,729,127 15,446,756
Restricted Funds 19-22 406,900 434,301
Total Funds 19-22 16,136,027 15,881,057

Total funds Prior Year
funds
6
Cash flows from operating activities:
Net Cash used
in operating
activities
(3106124) 2$$jBT6
Cash flows from investing activities:
Interest from investments 6,282 2,238
Purchase of property,
plant and equipment
(22,736) (14,901)
Net cash provided
(used in)/by investing
activities ~16,464 ~66666
Changein cash and cash equivalentsin
period
the reporting (326,578) 243213
Cash and cash equivalents
reporting period
at the beginning ofthe 2,967,051 26223838
Cash and cash equi valents atthe end ofthe reporting period 6,646473 ~966666
Reconciliation
ofnet (expenditure)/income
to net cash flow from operating
activities
Current Year Prior Year
E 6
Netincome for the iaporting pened (as
offinancial activi~)
per the statement 254,970 1,036,T9T
Depreciation 149,814 161,394
Interest from investments (6,282) f'2238)
Increase/(Decrease)
in creditors
(157,145) 235328
(Increase)/Decrease
in debtors
(51,983) (512,996)
Increase
in stock
(4,819) (16'8)
Gains on investments (495,025) (662,241)
Gain/(loss)
on disposal of fixed assets
346
Net (used in)/provided
by
operating activities (3106124) 2$$~BTB

Land 0%
Buildings 2%
Motor vehicles 25%
Computer equipment 33.33%
Fixtures, fittings and office equipment 25%

2022 2022
E
Staff costs 13,364 13218
Trustee Expenses 607 258
Auditors' fees - for audit 20,624 19101
Other costs 28,877 22,156
63,472 54,7'33

Unrestricted Restricted TOTAL Llnresfrfcfsd Lfestnceea' TOTAL
Funds Funds 2022 Funds Funds 2021
E E E
Staff salaries (note 11) 136,585 136,585 118563 118563
Member Allowance payments 488,972 488,972 376,572 376,572
Member Expense payments 38,160 38,160 (1,847) (1,847)
Member Pension, Nl &Tax 83,783 83,783 80,474 80,474
Home Assignment
8 Expenses
Allowances 211,852 211,852 260,161 260,161
Literature
&Information
36,158 36,158 49,719 49,719
Other Costs 85,564 38,786 124,350 39,434 51,769 91,203
Serve Asia Teams 683 683 1222 1,222
1,081,757 38,786 1,120,543 924~298 91~769 976,067

Unrestricted Restricted TOTAL Otuesrrrctsd Rssuv'casd TOTAL
Funds Funds 2022 Funds Funds 2022
E E
Staff salaries (note 11) 20,258 20,258
Overseas
allocation to OMF
International
(Singapore)
2,132,216 379,616 2,511,832 1,975139 336,077 2,311,216
Member Allowance payments 638,123 638,123 613,785 613,/85
Member Expense payments 4,520 4,520 (11,622) ('11,622)
Member Pension, NI ILTax 712,155 712,155 684,031 684,031
Serve Asia Teams 2,048 2,048 3666 3,666
Other costs 50,384 53,330 103,714 114i,579 71,182 185761
3r559r704 432946 3992650 3/379/ 578 407259 3/786/837

Mission Suppo rt expendit ure
Unrestricted Restricted TOTAL Llnsusiciud Restricted TOTAL
Funds Funds 2022 Funds Funds 2021
6 6 8
Staff salaries (note 11) 111,551 111,551 109,092 109,092
Member Allowance payments 196,843 196,843 191,822 191,822
Member Expense payments 20,100 20,100 (296) (296)
Member
Pension,
NI8Tax 33,513 33,513 32,190 32,190
Home Assignment
8L Expenses
Allowances 23,539 23,539 2890/ 28907
Other costs 103,841 4,848 108,689 93298 6/471 99,769
489,387 4r848 494'235 4SS/013 6/471 482/484

Unrestricted Restricted TOTAL Vnrnstrictsd Restricted TOTAL
Fundsf Fundsf 2022
f
Funds
E
Funds
E
2021
E
Staff salaries (note 11) 227,081 227,081 204,977 204,977
Member Allowance payments 16,063 16,063 19,895 19,895
Member Expense payments 2,444 2,444 (36) (36)
Member
Pension,
NI 8 Tax 8,378 8,378 8047 8047
Information Technology 44,632 44,632 55878 55878
Exceptional Costs 58,200 58,200 13,578 13578
Other costs 257 134 257 134 236135 236135
613,932 613,932 538474 538r474

Unrestricted Unrestricted Restricted TOTAL Linrsstricted
Rstttctsd
TOTAL
Funds Funds 2022 Funds
Funds
2021
f f f E E
Literature
and information
11,161 11,161 10,469 10469
Books and Conferences 1,769 1,769 999 999
Staff salaries (note ll) 34 506 34 506 31617 31617
47,436 47,436 43r08S 43r085
ucation
and information
expenditure comprises the costs of producing the magazine
"East Asia Billions", books,
nferences
and prayer resources.
Retirement expenditure
Unrestricted Restricted TOTAL OnAetryctrrd
Restricted
TOTAL
Funds Funds 2022 Funds
Funds
2021
f E E
Retired member
allowance
payments
690,197 690,197 619,634 619,634
Member
Allowance
payments 4,016 4,016 4,974 4,974
Member
Expense payments
607 607 (9) (9)
Staff salaries (note 11) 4,646 4,646 4,052 4,052
Other costs 46 46 38 38
699,512 699,512 62S699 628689

costs
2022 2022
E
Wages 8 salaries 456,844 401,329
Social security costs 42,108 34,644
Pension
contributions
35675 3232B
534 627 466307
Staff costs analysed by function:
Note 5 Mobilisation Expenditure 136,585 1167563
Note 6 Evangelisation Expenditure 20,258
Note 7 Mission Support 111,551 1i79,i792
Note 8 Administration Support 227,081 204,977
Note 9 Education
and
Information Expenditure 34,506 31,617
Note 10Retirement costs 4 646 4052
534 627 460307

ngible fixed assets
Land Fixtures
and Computer Office and Motor
Buildings equipment equipment Fittings Vehicles Total
E F. 6 E
Cost or valuation
1 January
2022
5,840,000 211,757 62 229 115568 10150 662397704
Additions 22,736 22,736
Disposals (80,006) (80,006)
31December 2022 5,840,000 1540487 627229 115568 106150 661827434
Accumulated depreciation
1 3anuary 2022 (2040400) (1956492) (606457) (896131) (107150) (5597630)
Charge for the year (116,800) (14,319) (731) (17,964) - (149,814)
Released
on disposals
79,660 79,660
31December 2022 (3210200) 1306151) (617188 (1076095) (107150 6296784
Net book value
IIanua6y 2022 5,635,600 16265 17772 266437 5,684,074
31December 2022 5,518,800 24336 16041 87473 5,552,650

Managed Investments
2022 2021
f f
Market Value at 1january 2022 6,673,121 6i010i660
Unrealised investment gains 495,025 662,241
Market Value at 31 December 2022 7,168,146 6671,121
ng
the ac
counts OM F Inter national
(UK)'s
investments
were
valued at f6,648,07
Unlisted Investments
2022 202f
f f
Value at 1 january 2022 33,627 33627
Additions
Disposais
Unrealised investment gains/ (iosses)
Market Value at 31 December 2022 33,627 33617

Current Asset Inves tme nts - property
held
for sale (restricte d)
2022 2021
E E
Market Value at 1January 2022 37,418 37,418
Disposals
Unrealised investment gains/ (losses)
Market Value at 31 December 2022 37,416 37418

2022 2022 2021
I E
Trade debtors 1,585
Other debtors 5,347 21,307
Prepayments 59,220 43937
Accrued
income
—Legacies 1,070,806 1,007,676
Accrued
income
- Gift Aid 25,401 34,223
Accrued
income
—Other 63
1,160,774 1~108~791
Of the I1,070,806 legacies accrued, 6110,434 had been received by the charity at the date the financial
statem
signed.
17Creditors: amounts falling due within one year
2022 2021
I E
Sundry creditors 104,765 239897
Accruals - general 70,748 16612
OMF International (Singapore) 89,687 49920
Deferred
income
205,199 321,115
470,399 627$44
Reconciliation
ofdeferred
income
2022 2021
E
Amount Deferred at January 1 2022 321,115 176490
Amounts deferred
in year
20,000 158,286
Amounts received - from prior years (135,916) (13,661)
Amounts received - from current year
Deferred income at 31 December 2022 205199 32111$

9Funds
Balance Income Expenditure Investment transfers Balance
01/01/2022 gains 31/12/2022
E E E E
General
Fund
3,210,242 3,238,264 (3,935,094) 198,969 347,000 3,059,381
Designated
Funds:
Property
Fund
5,840,000 5,840,000
Retirement
Fund
3,714,347 282,370 3,996,717
HSF Buffer Reserve 684,000 (128,000) 556,000
Legacy Reserve 837,000 (219,000) 618,000
Reverse
Mission Training
Equipping
of East Asians
8& 250,000 250,000
Diaspora
Related Collaborative
Ministry
Projects
8& 200,000 200,000
Joining
Members
Fund
24,212 100,429 (I3,064) 111,577
Home Assignment
Ministry
Fund 213,670 544,566 (235,209) 523,027
UK Ministry
Funds
173,329 2,353,622 (2,202,137) 324,814
Creation Care Fund 31,669 125 (1,020) 30,774
Philip Henman
Fund
35,773 (3,253) 4,511 37,031
Marketplace
Ministry
Fund 194,585 7,598 (61,685) 140,498
Listening to East Asian Church
Voices
15,000 15,000
Other Miscellaneous
(&620k)
Funds 22,929 48,916 (45,537) 26,308
Total Designated funds 12,236g514 3055256 (2&561&905) 286&881 (347000) 12&669&746
Total Unrestricted Funds 15&446&756 6g293g520 (6&496&999) 485&850 15,729,127
Restricted
Funds
Holland
Legacy Fund
38,559 38,559
Hong Kong Welcome
Fund
Project 17,352 6,710 (7,041) 17,021
Chapman
Legacy
78,336 (4,696) 73,640
Medical Missionaries Fund 38,823 2,498 41,321
Leah Evans Bequest 106,301 6,677 112,978
Other Miscellaneous
(&E7I&)
Funds 54,930 53,680 (85,229) 23,381
334,301 60,390 (96,966) 9,175 306,900
Other Overseas funds 100,000 379,614 (379,614) 100,000
Total Restricted
Funds
434&301 440&004 ' (476580) 9 175 406,900
Total Funds 15&881&057 6&733r524 (6973579) 495025 16,136,027

20Prior Year Fund s
Balance Income ExPenditure Investment Transfers Balance
01/01/2021
E
E gains
6
31/12/2021
I
General Fund 9,363~147' 4,534026 (4,113,110) 266179 (840000) 3,210i242
Designated
Funds:
Property Fund 5840,000 5840~000
Retirement
Fund
3,336,594 3P7i753 3,714~347
HSFBuffer Reserve 760r000 (7S,OOO) 684,000
Legacy Reserve 414~000 423,000 837,000
Reverse Mission
Training
&
Equipping ofEastAsians
Diaspora Related Collaborative 8
Ministry
Projacts
2$0,000
200000
250,000
200,000
Joining Members Fund 39,741 78887 (102,416) 8000 24,212
Home Assignment
Ministry Fund
233,076 269,662 (289,068) 213,670
UKMinistry Funds 125,02$ 1~450r856 (1,402SS2) 173~329
Creation Care Fund 20,000 (8331) 20000 31,669
Philip Henman
Fund
44,208 (14r470) Sr035 35~773
Marketplace
Ministry
Fund 200i000 (5,415) 194SBS
Listening to East Asian Church
lroices
1$r000 1S&000
Other Miscellaneous
(&EZOk)
Funds 21,954 39,S37 (38S62) 22,929
Total Designated funds 11034598 1,838942 (1860814) 383788 840000 12,236,514
Total Unrestricted
Funds
14397,745 6,372,968 (S973924) 649967 15~446~756
Restricted Funds
Holland Legacy Fund 38,5$9 38559
Hong Kong Welcome Proj ectFund 10,834 127,922 (121~404) 17,3$2
Chapman
Legacy
81,173 (2,837) 78i336
hledicai Missionaries Fund 3S,481 3342 38823
Leah Evans Bequest 97,369 8932 106,301
Other Miscellaneous Funds (&Eyk) 53,099 7~012 (S181) S4,930
316S15 134~934 (129,422) 12~274 334,301
Other Overseas funds 130,000 306,077 (336,077) 100,000
Total Restncted Funds 446~515 441,011 (46S,499) 12,274 434301
Total Funds 14,844,260 6813,979 (b,439423) 662241 15881,0SZ

Restricted
Funds
Designated
funds
General
Funds
f t
I 2022
Tangible Fixed Assets 5,518,800 33,850 5,552,650
Fixed Asset Investments —Managed 132,860 4,150,891 2,884,395 7,168,146
Fixed Asset Investments - Unlisted 33,627 33,627
Current Asset Property Investments 37,418 37,418
Current Assets 236,622 3,000,055 577,908 3,814,585
Current Liabilities (470,399) (470,399)
Total 406~900 12I669/746 3059381 16~136I027
rior YearAnalysis ofnet assets between Funds
Restricted
Funds
Dear'@noted
funds
General
Funds
Total2021
6 6
Tangible FixedAssets 5635600 44,474 S,680~074
FixedAsset Investments -Managed 123,685 3867,263 2,682,173 6,673,121
FixedAsset Investments - Unlisted 33,627 33,627
Current Asset Property Investments 37,418 37,418
Current Assets 273198 2,733,651 1,077,512 4,084,361
Current Liabilities (627,544) (62J,544)
Total 434r301 12r236,$14 3,210,242 1S,881,052