Chwity regislration number: 1125132 Christian Restoration Ministries International for the Year Ended 5 April 2021
ChristiAD Restor8tioD Milllstrles Illternvdtional Contents Tnstees, Rep)rt 2to4 Statement of TEtee5, Responsibilities Statelltt of Fi]Jancial Adiviti&5 Balatv Sheet Notes to the Financial Ststements 9t0 19
Chrijtign Restorntion Minislne5 IntenLgtional Reference and Adnthilstratlve Detai Cblef Execlltlv¢ Oflker J Burd Trnite P Bootty Chainnan R BlelKr Rev J Buojo J Burd AHart S Kaye Utili 3 Pr1D1 Office Burrow tAnc&shire LA6 2RL Chrity Regi5tratioB Number 1125132 ldependernt ExaDthier Stables TIK)mpson & Briscoe ChaneTed Accoumtants & Stamtyry Auditors Low#her House Lowth¢r Stre Kendal LA9 4DX Pa8¢ 1
ChristiaD RestoratiOD Ministries Internallonal Trustees. Report The tsmstees pyesent the 8Dllu r4 together with the fiDawial stat¢m¢nts of the charity for the year end S ApTiI 2021. Obleedvtt aDd athltles Obfvcts and The objects of th¢ charity are: . to advaDCf education of children in uga partiatl8rly those are p)or, orphaned or sieL - to relieve sickne&s and prornote and protect go health for cbildr¢n and adults In ugall particularly by the provision and maitiienance of cltnic - to advance th¢ chrisitan faith in the UK, Ugallda and elsewhere in the world the SI1] tbink fit Pyb&c bemefit The ¢h8rity ut)dertakes education at¥J scFthl buildin8 projttty SUPFfftting trdicaIly vuEn¢rabl¢ patients and t8¢ Wtth disabilities aod a&sisting in nwal deveknplne pmjects. The uustees confm that they have colljplied with the requirements of s¢cti¢)D 17 of the Ciwities Act 2011 to hav¢ du¢ regatd to the public bQfrt gllidae published by Comrnission for England and Wales. Achlevemettts ttd performaD This year has been challenging for all ch8Titie5 ar0 the WOTld. CRMI Children of Hope has PLshed the lÉrnits to be itmovaiive and adapt to new ways and ever chang Circum in order io deliver on our mI10n and visi. At the end of out l&st finala1 y¢ar in April 2020. just kfore the world went into a series of ktkdown& we h2d begun work on a joint strategic pl8n with the team Rti for the next 5 years in¢Ilg more splfi¢ goals for 2020121. As a result of th3$ our mission SteMe IM been slighty ny)dified arwj is Xo enwwer. in a sUStatnabl¢ way. the next generntions in our Ugandan ¢ommuniti¢s through educatio healthcarK vocationa] training alld Tural developmenL' And we have adopted an overarehing vision sW¢meM 'to break the cycle of kN)verty llsforni lives in vu]nernble eomTnuDilies io UgaDdL' The World Bank has reted that &$ a Tesuh of the paDdemi¢, ¢xtr¢me global poverty rose in 2020 for the first tim¢ in ov¢r 20 years and ¢wrendy neatly balf the world's popu]aÉitsn lives on les5 than $5.50 per day. Added to this, those living in Sub-sabaran Africa are already being impacted by the effects of cline Change and their a8riculDJral based ecoDomie4 as well as itmlividual faTllilte5 ate struggiÉng. resources on providing fo(ML hygiene aTMI IiTr'iDg support for ¢Y¢ry famity in ow proEramnY. This can be seen in the 8ccounts in the increased spending in Social Hth]sin& tornmunity and rurnl d¢velopment costs of £83,487 compared with tbe previous year (£29.514). CBMI Children of Hope strongly lIeVe$ io trir role to wport tnd emtxTrwer youDg people in Ugsnda 8s hope this report will dern¢. Page 2
Christian Restoration Ministries International Trnstees, Report Educatlon and Sebool Bulldlng Projeets This yw we bave able to complete pb&se 3 of the Priw S¢hool in Bombo as ThEll and solar light the b¢bl grounds. improve the toilet llItieS and the kitclTh aro thanks to The BraTnall Foundatio Roeksc4)e al Highfield SclM)ol arnoD othu Throu8bout th¢ lo¢kdowTr we hav¢ wntsnu¢d to pay all our th¢rS and stsff as well as employing lo1 contiactors to work on the improvetn at the 5cknI site. This Made a sigllifvnt contribution to the welfare o(the whole Cottllllty. Our teachers c¢yJlinued io provide 5¢bling to sD]all grow of ¢hildren by vistting each Trillage and leaching the hildren OD veratth and under to keq> thetn iDvolved ill their l£arniDg. We are very grateful for their cons¢i¢ntiow and ¢reatiYe effort& Currendy we have nethy children in our sponsorship progranll. MedEc41 and DSsablllty Our ain this year have been w etLqure that wr kttp our tnedically vulnerable patietts out of hospitsl. Therefore th¢ support has been directed food and hygriene packages including projects such as mask production. Patients and those with disabilities have continued to Teceiv¢ regu]ar 5wTrpli&s of medication and transport to ¢litJi¢s as ece5&ary. UDfortullaly due to thc travel restrictio% we were not ablc to send our regular medical Mission team and this is reflected ill the lower expenditrjre in this are& Rural DevelDpment One ofthe biggest succSe5 of this yEar l]as been the Hope DevelopEncnt PrDjecL Out of our rst cohort of 40 families 37 graduated from the prograll) and have now Ixen with a Sustsinable ittome througb small scale farniing and an]nl rwing or other mini eIerprISe This grow) have also Teceived training i fiDaTKial literacy and bav¢ s¢t 8 savings wopcr8tive ttTr help oth¢r with futswc d¢v¢lopm¢nl. AÉ the end of this year IApTiI 2021) we stsrted a cohort of 40 faTnili&s in Bolltho Pl 3 trainee leadeE5 to take this project to the Nakaseke are& Other Future pl It has tecome itreaS11)ElY clear th with Uganda's very young population (Over 70% are der 25 ye8ts of ag¢) ther¢ is an IW need for vocational trainin& As our yowlg people grow aThJ matte it is our ongoing fo¢us that they should leav¢ our progrdrnme with the abtlity lo earn a living 8¢ and therefore be equipped to break OUÉ of cycle of poverty. Cornbined with qUlty Primary School educatio life skil]s traiDing in the nval developmettt project good health care there has been 8 ticeable in4)ath on families in these unitiL%. This is in stsTk cootrast to th¢ global ¢ffts of th¢ [[1¢1¢ and ¢limate ¢hange in E48t Afri Trnstees Vollltsteer8 We are extren]Y Erateful loyal and deAJicated baThJ of volullteers have Conx with mAny entyprtsing and innovativ¢ ways to Taise fiuth during a very difficult year including nlaking masks, afternoon tea boxes and a murder mystery online! I would also like to thank our board of truw w]K> with their specialist skills 8nd knowledge. have continued ts> m¢¢t r¢8ularly ODline. They have adapted to th¢ constathly cballging both in managing the work in the UK and sw)porting con]tllutiities in Ug8r¥J& Bebind any report like this th¢ff #re a Ige nutDbeE of people and Of8ADi$8tions wh) wDtribute to our work in many and different ways. We value each and every contnbutiow whatrver it is. large or small. This year's hi¢v¢ments would not be possible witkw)ui all this supp)rt arwj we kW the ttaDsfornMiional difference the ¢han"ty's Work bas in Uganda. P3
Chrlsdan RratIon Mlnlstrtes Internatlonal Trustees, Report Flnancll revltw Ikspite a ¢haIlMlI)g year the Charity's 2021- £364.209 (2020- £229.364). Thts is due to the grani for the sch¢)ol buildiT)g arrfl rurnl develOpllDt projects as Thrll as our ap1 for UTgellt Aid. The iot&l expendibjre foT 2021 is £348.870 (2020 - £236,567) in line with the projects DxntioDed above. Tbi5 left us TtKJving itho the new finala1 year with I4]thY fijnds of £60231 d¢sigD8ted for future plaDned projects such as Hope Developm¢ Projert phase 2 and vocational trninio& The reserve policy is to proiect the ¢lwiiy 3inst thops in income so that its main aims eln still be fvifilled. Tho truses JgrEe that tl UK bank ba]anc¢ will b¢ kw above th¢ minÉtw £4(KK). Stru<tUT4 ¥overn¥Dte nd mattgeme•l FIni•¢I iti5trunnts Objeerf$ andwllcies The chIty'S a¢tiviti¢s expos¢ it to a mllDbEr of fiDaTKial ri%ks itrluding ¢redit risK ¢8sh flow risk and liquidity risk. The charity does not use derivative finwKi31 C4shflow nsh The cl)arity's a¢tiYtties expos¢ it PTiwily to the filla1 risks of ch8nges foreign Currency ¢x¢h8ng¢ rafrs aNJ intcrest rat&s. The ¢barity receives ny)s¢ ofi1s in 5teTlmg and dots llot bold foreigu currency. Credlt rlsk The clwity's principal fintirtial &s8ets are bank balantts and aDd gift aid rweivablc. The ch8n"ty's credit risk is therefote low. In order io m8iDtsin ]iquidity to ensure that fuTwJs ¢ available for owin8 opernti¢)ns and rutt¢ developme[. the dJaTity aittL4 to m8ittt niore thfio £4,(KK) in the dwity bank acwunts. Tbe annual report was apprOTd by the knjstets of the cljarity on..... l.ioJ.21 aDd .. on its bebalf by.. P Booth Tntslee Pag¢ 4
Chrfstian Restoration Ministries International Statement of Trnstees, Responslbilities The trtteS #re responsible for preparnig the tTUStees' report and the stat¢nnts in a¢ with the Unit¢d Kingdom Accounting StstrJ8rts Iuniied Kingthxn Genernlly Accepieo A¢couDting Practice) aA applicabl¢ law and rwlatioLs. The law appli¢4bl¢ to clwities the trustce5 kn PTEpAre fin&ial stttcments for ¢a¢h fiTWI¢i81 year whi¢h ve a and fair vicw of the stat¢ of affaiTS of the cbarity of incoming Te50urces and 4iplication or resources of the charity for thai riod. ID prcpanng thcsc f¢131 Staterts. the tnL¢5 ur¢ requir¢d to.. sel¢cl suitable accountin8 )licItY ond then apply them consistendy, observe the and prin¢iples in the Chanti¢s SORP. slate wheth¢i appli¢able accounting Sta[ardS havo folw &ubicct to ally material dartrtS disclosed and explained ill the fillaTKial thiem¢nL8: aryl prep the fal&l stateEllents on the going coJKern basis UDless it is inapptopriJt¢ to Presume that th¢ charity will ¢onlinue in busin¢ss. The trustees arc sponSible for keeping PTOW a¢WUDtin8 records dixlose with re&8onable accuracy at any lime th¢ financial posttiott of the eTrJarity and enable them to eDsur¢ that the financial statements comply with the Chrities Act 2011. tbe applicablc chariti (Aollts and Rcp)rtsl Regulation& and tbe provisions of the ¢onstitution. The trustees are also r(ponsible for safe'ng the asscts of th¢ ¢lwity and hcnw for taking r¢uonabl¢ 51¢ps for the pr¢vention and detectioo of fraud other irre8u]arities. Approved by the tte¢S of the tharity on..14.1.19111 sigE)ed ots its belf by. P Booth Trustee Pyge S
Chrlstlan Restoralion Mlnlstries International Independent Eiamioer's Report to the trustees of Christian Restoration Ministries Internationa l TqX)rt to the charity trteeS on rny exami of the accounts of th¢ ¢hwity for th¢ yw er¥W 5 April 2021 thi¢h are set out on pagts 7 to 19. Respecdve responslbllltles octrustees nd exml As th¢ oharity's IeS of Cllllstian Restoration Ministries Internatio81 you are rtspoLsible for the preparnN)n of the accowts in aecordw with the rwirements of the Cbarities Act 2011 ('the Act.). l Teport in respect of my exami0 of the ChristiaD R&sttiratkon mIn]leS Internation,5 accowits carried oul wjder 5¢ction 145 of the 2011 Act in canying oui tny examinatson I l]ave follotd all the applie&ble Directio$ 8iv¢n by tb¢ Charity CoD]mission Under section 145(5Xb) of the ACL IndepeDd¢nt ezamiper's slateHm¢ Since Christian RestoTrtion Ministries Irtternational's gross inconx exceeded £250,(W your examtneT must be 8 menthr of a body listed in section 145 of the 2011 ACL I cottfrm that I arn qualifi¢d to und¢rtake th¢ exarnination baUSe l am a member of ICAEW. which Is one of the lied btidi&%. I have COUleted Tny exarninatioTh I confirn) that no mafrria] matters have come to my attelltt"¢)n in collt]ection with the ex&mination giTring me caLfe to believe tbat in any tDateTial res.. . awounting recoTds wtre kept in respxt of cbrI1 Restoratioti Ministn&% Intertithottal &4 required by se¢tion 130 of th¢ Art- or 2. the accowits do not acconl with those 0rd. or 3. the accowits do M)t comply with the xcoulltiDg requirnts concerning th¢ forni and Wntent of awunts 5¢t out in tbe Charities {AC0)w aDJ Reponsl Regul&ions 2008 other than ally tequitell th¢ accounts give a ,tn and fair vin¢ wbi¢h is not a matter cotjsidered as part of aD independent exajninatio I have no concerns and bave come acLo&8 01 matters in conllection with tbe eXaIntOll Éo wbich Attention Should be thavm in this Teport ill Order to erAble a proper understandmg of the accounts to be reache4J. H M Holtll¢s Bsc FCA ICAEW Chartered Accountants & Statutory Auditors wther House Loher Street Kendal LA9 4DX Pagc 6
Christian Restoration Mlnlstrles International Statsment of Financial Activitios for the Year Ended 5 April 2021 Unrestrlcted Restricted fun Tot81 2021 Income Endowments from: t)onation$ and legdcies Other trading activities 56.592 19,485 288,132 344.724 19,485 Total incotne 76.077 288.132 364.209 PedItre Raising fiu)ds Cbatitsble activities {2.102) (18205 (2,102) 346.768 (328,563 Totsl eXtrAItte 120JO 1328363) (348,870) Net ineomel(expenditllr¢) Gro&s trarJsfer8 b¢twe¢n 55.770 67 (40.431) 67,387 15,339 Net movejnent in fimds (11,617) 26,956 15,339 Reeoncl]i*ttoll of funds Total fiu)ds broughi fonvard Tot41 fill wried forw¥rd 20,509 24.383 44,892 14 8,892 51J39 Ujwestricted Restrieted Dds 60.231 Total 21b20 Note Income 8Dd Endowmtnts froL' DonatioT]s aTMI legacics Other trdding acliYitie8 49.402 6.182 173.780 223,182 6,182 Total Rncome 55.584 173.780 229,364 Exp¢lldl¢ure OR: Raising fimds Ch8ritAble activities (1.597) {19.400} (1.597) (213.973) (3,194) {233,373 Totsl expeJNJiture (20,997 215,570 (236.56 N¢t incouKll¢xpenditure) 34.587 (29J33) 141.790) 29,333 (7203) 5254 (12.457) (7,203) Reconelllatlon Totsl fimds brought forward 15,255 36,840 52,095 Total fun(ts cauied forward 14 20,509 24,383 44,892 Ail of the clwitys adivities detive from cotitin1n8 OWation5 during the above Th¥0 perio The funds breakdown for 21Y20 is thown in th)te 14. The notes on Pa8 9 ty 19 forni 8n intwal part of these firwKial st8trnts. Page 7
Cbri5tian Restoration Ministries International (Re£istrYdtion number: 1125132) Balance Sheet &$ st 5 Apri] 2021 2020 Nots Currtbt assets Debtors Cth al baok and in ha¥KI 17.3(MJ 43.451 28.428 16,710 45.138 12 60,751 Crthr8: Awynts falung dry¢ within ye•r 13 (520) 246) Net FuThds of the eh•rlty: Restrkt¢d IDcfjme funth R¢stri¢ted fihnds 14 51 J39 24J83 Unrestrieted kncfjme fvnds unrtrfricd fwmts 8.892 20,509 Total furads 14 60.231 44,892 fin8neial ststements on pages 7 to 19 wwe approved by the trustee& alld authorised for iS9Je on 14.1.ioJ21.. and signed on theirbehalf by: P Booth TTUStee Tbe OD PA8es 9 to 19 foDD an intepl part of tIK5e finaDcial state. Page 8
Christian Restoration Ministries International Notrs to the FanCial Statrnnts for the Year Ended 5 Apiil 2021 l A¢¢ouDtiDg poll¢ies ststemeTrt of eompllanee The financial staternents have becn prred in accor with the aCCoug tM)Iici¢5 set out in notes to th¢ acco11S and Comply with tbe cl•'s governing docwnrt the Charitie5 Act 2011 and Accounting and Reporting by ChaTitits'. Stsiement of RecomCd Practice applicable to chille5 preparing their accounts in aceordance with the Financial ReEIng Stslldard applicable in th¢ UK Republic of Ir¢l8nd publish in October 2019. Basij Trf prepxr¢lo Christian Resto)0 Ministries Intemaiional meets the defu]ytion of a public benefit enlity uoder FBS 102. knets atMI liabilities are initially recogD]sl at histOri¢81 cost or 1TaD5action value unless otherwise stated in the relevant accounting )11£Y nos. Golllg ¢oMce The trustees ¢oEtsider that there are DO matetial u[e$ about the charitys ability to continue &s a goÉng concem. EDcome and eDdowments Volwitary income including &)n8tion& , legacies 8lld grants t11 wivide core f]ng or art of 8 St31 naturc is reColS¢d vthen the charity h&s entidement to the inconx, it is probable that the income will be received and the annI call be with sufficieDt reliability. thnd leyci Donations and l¢wie8 are TKognised on a Teceivable basis wbeD receipt is probable and the anullI ean be reliably rntasTed. Grants rtteivable Grnnts are ffcogtiised when the ch8rity 8n entitlement to the fun(Ls and 8ny conditi(ms linked to the grdnts hav¢ been met WbeTe performance Collditions are atrxhed to the grant and are yet to be n the it]con is r¢colS¢d as a liability a1 incILed on the PAlae sheet as defted inco to be rele1. Expendlture All expenditlue is reco]]5¢d ow¢ th¢r¢ is a legal or c[1nVe obligation to ¢xp¢nditur¢, it is probabl¢ settlement is tequirrd al the 8Tmt ean be naTEd reliably. All eosts are all(Kated to the applicable expenditllre heading that aggregdie similar costs w that catrgory. Where costs canllot be dirtttly attributed to particular beading5 they have E*en all{ated QTJ a b&sis co51st¢nI with th¢ us¢ of r¢50urc¢& with ¢¢ntral stsff osts allOted on the basis of rijne spenk and delarIOn charges allocatrd on the ponion of the assa's use. Other support ¢osts 4r¢ allOtrd b&5¢d on th¢ spr¢ad of strff costs. Raisingfunds trading activities that raise fund&
Christian Restornlion Minlstries InternatioDVdl Notes to the Thianeial Statements for the Year Ended 5 April 2021 Charitable expeTKliture comprises th05e costs Irred by the charity ID the delivery of its activities and s¢rvi¢¢5 for its kneficiaries. li includes both costs that can be allocated directly to such activities alld those costs of an ndiTect Dature ne¢¢ssary to thenL Support costs Support Costs include central fut10]8 and Iwve been 8lli)cated to #etivity eost categories b&sis consist¢nt with the use of resources. for exampl< allocating propffj costs by floor ar, or per eapiw stsff costs by the till Spe and costs by their wage. Governxn¢¢ ¢osts These include the costs attributsblc to the charity's compliance CODStitirtional Ststutory r4uir¢m¢n IM¢]lIng audiL stratrgi¢ management atyj trustees's netin and Yeimbursed expertw. GoverDment grnts Govemment are recogntsed based on the a1 m(wJel alld t1ed at the fair value of the a55et eived or receivable. Grants ate classified as relating either to revenue OT w assets. Grants re]Illg tt) revenue are rectkgnised in irKom¢ over the peri(Nl in which the relatrAI costs are re¢ogrJised. GTants relating to &8s¢ts aTe recognised over the expected l¢fi Itfe of the Where part of 8 8fdnt lating to an asset is defene(i It is recognised &s defered inc¢)me. T#tiO Th¢ charity is considered to the tests set out ID Paragraph I Schedule 6 of tbe FiJMnce Act 2010 and therefore it meets the defmition of a charitsble cotnpany for UK Corporation tsx purposes. Accordtn8]y, the Iwity is potentially exen]pt from taxatiott in respect of incon or capital gaitis received within categories ¢ov¢red by Ch8Pter 3 Part I l of the CoryoTation Tax Act 2010 OT Section 256 of the Taxation of Chargeable Gaing Act 1992. to the extcnt that such income orgain8 &Ee applied exclusivety to cljarttable PUTP05es. Trde debtors Trade debtors aff du¢ from for mer¢baTMlis¢ sold or s¢rvi¢ts p¢rf0ml in th¢ ordioary course of busines& Trade debtors are re¢ogllised InitilY at the transaction priee. They aR sttbsequendy at amortised eost using the effective illierell nthcMI less provision ftir llnpalrn A provision for inwairn)ellt of trade debtors is estsblished when there is objective evidence that the charity not be able to collect all amounts due according to th¢ original tern of the re¢eivabl¢5. Casb and CAsb equivgleBts Cash ad cash equivalents cow cath OD baThl and call otheT sIKJrt4erni hi8hty liquid investments that are readily convettsble to a amount of cash and are subject to an insignificant risk of hange in value. FvDd strnetre .Unrestri¢ted income fitttds are 8ellernl futtds that are availtible for use at the tru8tees's di8cr¢tion ID fiytherdn of the obje¢tives of tbe chartty. Restri¢ted income fimds are th(6e donated for use itt a partiollar ayea or for specifie putPOse4 the use of wbich is r¢stri¢t¢d to that area or pwrf)8¢. Page 10
Chrtsllan Restoration Ministries Internationil Notes to the Financial Ststements for the Year Ended 5 April 21121 Financil Instrnmetsts Financial &ssets aTKI fina1 liabilities are rwisol vkn the charity Ixcomts a paty to the Contractual provisions of the tStrnL FiDanoial liabilities aJMJ equity instrutncnts are cl&ssifi¢d aw)rding to the substsDce of the colltractual arrangements ¢Tht¢d into. An equity it)strw)Kfft is any contr8ct that evidences a Tesidual interest in the assets of clwity after deduciing all of its liabililie& All financial assets and liabilities arc initially rne&sur at traDsadion PTice (inclthg tratJsacÈion costs), except foT those financial &85¢ts classified as fair value through profit or lo which are initially m¢4sured at fair value (which is nomh&lly the ttausactioll price cXChlng transaction costs). unless the arrangemesit Constitutes finallciDg transwtiorL Ef an arrat]gement coLstituS 8 fiDancTllg tiHTLsactio th¢ fwncial asset or financial liability is me35ured at the present valu¢ of the futtwe payThents discounted at a rnaTket rate of infrrest for a similar debt itistrwnenL FiDaticial &ss¢ts and liabilities are only offset in the ststeM of finaneial positi¢m wben. and only there exists a legally eoforceable right to set off tbe rewls¢d amounts a1 the cl]ariry intends eith¢r to settle ou a net basis, or to realise the asset alld settle the liability simultaneo]Y. FinaD¢ial assets are dere¢ogllhd wh¢n and only 7when a) the contracbjal rights to the c&sb flows frorn lh¢ financial asset expire or are settled. b) the ch8rity tr¥nsfers to awther paty substhntially all of the risks and rewards of ownership of the financial asse¢ or c) the charity. despite havtng retained Trrne, but not aiL significant risk5 tnd &rLS of ownership. has transferred control of the asset to allother party. Financial liabilities ar¢ de[ognise only 7thn the obii8aiioll StIfied in th¢ wnttact is disch8rA cancelled or expir 2 ltt¢wne from dDDatkbDS and legac Unrestrleted nds Gener81 Restrleted fuDd$ TotAI 21121 Donations aDd legxi¢ Donatious from indiiduals Gift aid reelaIlld Grants, includimg capital t 11,058 6.744 11.058 33.724 26.980 2.5tM) 36.2g) 2,5 297,442 Regular giving aDd capitsl ¢S)oatiofys 261.152 56.592 288.132 344,724 Pagell
Chrlstian Restoration Ministries International Notes to the Flnancial StateDnts for the Year Ended S April 2021 funds Getterl To1 2020 DoD2tioDs and lewdcie Donations from inth"vRduals Gift aid CIalled Regular giving and capitsl donatioJL8 14.665 5,686 29,051 14.665 28,428 180.089 22,742 151.038 49,402 173,780 223,182 3 Ineome from other trad1 aetfvltles Ddi Gener•1 Total Events incorne" Fujthising activits.es 8j events incon 19.485 19.485 Total for 2021 19.485 19,485 Total for 2020 6.182 6,182 Expendltsre •n rbkng ) Costs of generathig dondoAs aDd legxle45 funds General Total funds Note M8Tkding and publicity 2,102 2,102 Total ftsr 2(121 2,102 2,102 Totsl for 21120 1.597 1.597 3,194 Page 12
Christign Restoration Ministrles International Notes to the Flnancial Statsm¢nts for the Year Ended S April 2021 5 Expendltsre on ¢haTl¢able afthltks Unrestricted Total 2021 General funds Note Schools Fees and pupRI supry>rt Schools Building Projects Schwls Sthff costs S¢hool8 nmning costs Social Housin& ¢oTr)munity and rural development Mother and babies support 32,580 131J25 35,306 10.334 32,580 131,325 35,306 IOJ34 83,487 2207 10.868 12,895 6,120 83.487 2,207 10,868 12.895 6,120 12,381 7,330 1,935 Rent. thin and 5tsff at Uganda office MedÈcal and disability Staff costs Allocated sw)port costs GOverrn¢¢ $ts 12.381 3,889 1.935 3.441 18.205 328,563 346,768 Unrestricted funds G¢neral Total 2020 Note Schtx)Is Fees and P11 supp)rt Schtx)1s Building Proj¢¢ts Schtx)1s Siaff c()sts SclKX)l$ running Costs Social Hous1 eotntnurrity and nThi d¢Yeloprncnt Mother and babies support Personal supports Ren( admin aTrJ sthff Uganda offiee Travel aThl mission Ugand& Medical and disability Staff Costs Allo¢at&l supwrt costs Governance costs 53,517 20,660 25,475 29,943 53,517 20.660 25,475 29.943 29514 3,801 7.315 7,557 6.634 17,720 5.043 29,514 3,801 7,315 15.114 6.634 17,720 10,086 9.892 3,702 7.557 5.043 4,946 1.854 1,848 19,4(M) 213.973 233.373 Page 13
Christian Restoration MillistrAes Internatk)nal Notes to the Financial Statsnlents for the Year Ended S April 2021 GTaDt funding f activlty Aetlvlty support Costs 2021 hools Fee8 and pupil support Sehoo]s Building Projects Schoo]s Staff costs Schools rUTlg costs Social Housing. community aJMJ rural development Mother and babies sUprt Personal SUPFrf)rts RenL adTnin and staff at U8aDda office Medical and disabiliiy Staff costs All0¢d SUPFKJrt costs 32,580 131J25 35.306 IOJ34 83,487 2207 10.868 12.895 6.120 32,580 131.325 35,306 10,334 83,487 2,207 10,868 E2,895 6,120 12,381 7,330 12.381 7.330 i25.122 Grant fuDding of *ctlvity 19.711 Actlvity support costs 344,833 2020 Scb(Mils Fees and pupil support Scbools Building Projects SCI1$ Stsff costs Schools running Costs Social HO8]& commwiity 8rKI tural developnKnt Mother and babies support Perso1 supports RenL adnjin and stsff at Ugallda office Travel and mission U medic and disability Staff costs Allrtated support costs 53.517 20.660 25.475 29,943 29,514 3,801 7J15 15.114 6.634 17,720 53,517 20,660 25,475 29,943 29,514 3.801 7J15 15,114 6.634 17,720 10,086 9,892 10.086 9,892 209.693 19.978 229.671 Page 14
Christian Restoration Ministiies IDternation*l Notes to tbe Financial Statements for the Yvar Ended 5 April 2021 6 ADalysls of goveruttee alld ¢ffjl• Covernanee costs UDrestriete41 funds GeDeral Totsl 2021 520 1,415 520 1,415 Legal and professional fees 1,935 1.935 funds Genernl Ttstsl 2020 funds IndeFendeTrt examiner fee5 Examination of the fillla1 sthtellts t¢gal and pTofessiot)al fees 246 1,608 1,848 3.456 1.854 1.848 3,702 7 Trnstee8 rtmuneratiDn and e4b¢Dses Dun"n8 the year thc charity made the f(TrIlO1ns trdllsa¢tiOn5 InleeS.. J Burd J Burd e1V¢d remunerntioll of £10,080 (2020.. £10.080) the year. J Burd is UK ExeC1ve Dtreetor &8 well ag being a truste¢ and is p8id in that wity. Included iti reJntJn¢tation p4idw8s £480 paid iD¢o a defined C0ntnbuti pension scl No trustees bav¢ t¢¢eived rein]burs¢d expellses or any other bellcfits from the cbarity dwin8 tbe year. 8 stsff $ts The aggregate eosts wetr as follows: 2021 21J211 Staff co$ts durlng the year were: Wages aud salaries 12,381 10,086 .No employee recetved eIlUtnts of mor¢ than £60.[ sJurin8 the year Page 15
Chrlstlan RestoratRon Ministries Intsrnational Notos to the Financial statenllts for the Year Ended 5 Aprll 2021 9 IndepeDd¢nt eumlner's remMMerdo 2021 Bxamination of the financial ststements 520 246 10 T•A•tloll ¢lJar&ty is a re8iStered cbarity and is th¢r¢kn ¢x¢mpt from taxatiorL 11 Debtors 2021 2020 17,300 28,428 12 CAsh ttd c*sb ¢qulvaleDts 21121 2020 C&sh at bat)k 43,45l 16.710 13 Creditors: alllOllDts falllttg dut withitt yexr 2021 2020 Accruals 520 246 P8ge 16
Christian Restoration Ministries Internatlollal Notes to the Financial Statements for the Year Ended 5 Aprll 2021 14 Funds Balnte at 6 Aprli 2020 rewure£s Re50Drtes ¢4ndfd ance at 5 April 2021 Trawferj Genernl Ullrestricted fiuhds 20.509 76,077 (20,307) (67.387) 8.892 Restrlcted funds Building School Stte Development fill Hope Developnl and Rural fiu)d School PD)ject swrt fulld Overhead fuNI Child SEK)lLrshlP fund Partt]erteam atrj adult r¢stri¢È¢d fiu Social Housing aTMI Communiiy fund Social Medical and Disability fiEtxl Gift aid on r¢stri¢ted donatiotjs 110.873 {131,326) 35.452 14,999 11.562 9.168 10,(Kx> 93.925 (1.562) {10.334) (1500) (68,825) iO,O(K> 5,0(Ml 7.5(M) I,&ti 4,525 (25.100) 5.859 (23,763) 17,9ts1 17.733 (81.926) 64.193 2.032 {8J27) 6295 22,742 26.980 35,882) 13,840 To*•] restricted fullds 24.383 288.132 (328563) 67,387 51,339 TO fund$ 44.8¥2 3642(P) 1348.870) 60.231 Pa8e 17
Christian Restoration Ministrie5 Internation1 Note5 to the Thancial Ststements for the Year Ended 5 April 2021 Bl#Dee t 6 Ineothlng April 2019 rewurees Rewree$ txpeDded BlaDce At 5 April 2020 Trfer5 Unr&Tlrted fun GÉAeMI UnTestri¢t¢d fund5 15255 55.584 120.9)7) (29.333) 20.5LV) Restrieted Building Sch(K)I Site Dev¢lopm¢nt fid Hope D¢v¢lopD¥nt ard Rurnl fithd School project support fimd Ov¢rh¢ad fiwd Child Spou50rship fia PartnerteatD and adult restricted ffijnd Social Housing and CommuDity fund Social Medical and Disability fiu Gift aid oll restricted donations I8,9 {20,660) 1.751 (7.)) {3,8¢J)) {12.951) (105.135) 5.441 1,641 12,951 18.687 86.448 8.682 {21.) 13.308 13,081 (22,513) 9,432 11.477 (21,521) 10.044 36,840 22,742 36.840 22.742 restrlcted funds 36.840 173,780 215,570 29,333 24,383 Totsl fund3 52.(P)5 229,364 (236.567 44,892 IS Analyw of Det ugets bthttD fiwds Total fvnds at 5 Aprll 2021 fund8 GeneT*I 9,412 {520) 51,339 60.751 (520) Current liabilities Tota] net a&sets 8.892 51.339 60.231 Total fund5 at 5 Aprll 20211 Dds funds CurreDt ets 20.755 {246) 24,383 45,138 (246 44,892 CurrcDi liabilitic5 Total net &4sets 20.509 24,383 Page 18
Christian Restorallon Mltiistries International Not to the Flnancial Statements for the Year Ended 5 April 2021 16 Related partytra•sactlons Page 19