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 TE￿￿tee5, Responsibilities
Statell￿tt 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 Ble*lKr
Rev J Buojo
J Burd
AHart
S Kaye
Utili 3
Pr1D￿￿1 Office
Burrow
tAnc&shire
LA6 2RL
Ch*rity Regi5tratioB Number
1125132
l￿dependernt 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 SI￿1] tbink fit
Pyb&c bemefit
The ¢h8rity ut)dertakes education at¥J scFthl buildin8 projttty SUPFfftting trdicaIly vuEn¢rabl¢ patients and
t￿8¢ 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 bQ￿frt gllida￿e 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 chan￿g Circum￿ in order io deliver on our mI￿10n and
visi￿.
At the end of out l&st fina￿la1 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¢I￿l￿g more sp￿lfi¢ goals
for 2020121.
As a result of th3$ our mission St*eMe￿ 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 re￿ted 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 $5.50 per day. Added to
this, those living in Sub-sabaran Africa are already being impacted by the effects of clin￿e Change and their
a8riculDJral based ecoDomie4 as well as itmlividual faTllilte5 ate struggiÉng.
resources on providing fo(ML hygiene aTMI IiTr'iDg support for ¢Y¢ry famity in ow proEramnY. This can be seen in
the 8ccounts in the increased spending in Social Hth]sin& tornmunity and rurnl d¢velopment costs of £83,487
compared with tbe previous year (£29.514).
CBMI Children of Hope strongly ￿lIeVe$ 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¢b￿l 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 t￿h¢rS and stsff as well as employing lo￿1
contiactors to work on the improvetn￿ at the 5cknI site. This Made a sigllifvnt contribution to the welfare
o(the whole Cottllll￿ty.
Our teachers c¢yJlinued io provide 5¢b￿ling 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. UDfortulla*ly 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 succ￿Se5 of this yEar l]as been the Hope DevelopEncnt PrDjecL Out of our r￿st cohort of 40
families 37 graduated from the prograll￿)￿ and have now Ixen with a Sustsinable ittome througb
small scale farniing and an]n￿l rwing or other mini e￿IerprISe￿ 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 it￿reaS11)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 matt￿e 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 qU￿lty 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 ¢ff￿ts 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 I￿ge 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 k￿W the ttaDsfornMiional difference the
¢han"ty's Work bas in Uganda.
P￿3

Chrlsdan R￿ratIon Mlnlstrtes Internatlonal
Trustees, Report
Flnancl*l revltw
Ikspite a ¢haIlM￿lI)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 develOpll￿Dt projects as Thrll as our ap￿1 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 fina￿la1 year with I￿4]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 3￿inst thops in income so that its main aims eln still be fvifilled.
Tho trus*es JgrEe that tl* UK bank ba]anc¢ will b¢ kw above th¢ minÉtw £4(KK).
Stru<tUT4 ¥overn¥Dte *nd matt*geme•l
FIni•¢I￿ iti5trun*nts
Objeerf￿$ andwllcies
The ch￿Ity'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 fil￿￿la1 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 apprOT￿d 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 tr￿tteS #re responsible for preparnig the tTUStees' report and the stat¢n*nts in a¢￿ with the
Unit¢d Kingdom Accounting StstrJ8rts Iuniied Kingthxn Genernlly Accepieo A¢couDting Practice) a￿A
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 Stater￿ts. 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 d￿art￿rtS
disclosed and explained ill the fillaTKial thiem¢nL8: aryl
prep￿ the f￿a￿l&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￿ (A￿oll￿ts 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 t￿￿te¢S of the tharity on..14.1.19111 sigE)ed ots its be￿lf 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 tr￿teeS 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 ex*ml
As th¢ oharity's I￿￿eS of Cllllstian Restoration Ministries Internatio￿81 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 exami￿0￿ 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 follo*td all the applie&ble
Directio￿$ 8iv¢n by tb¢ Charity CoD]mission Under section 145(5Xb) of the ACL
IndepeDd¢nt ezamiper's slateH*m¢
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 b￿aUSe l am a member of ICAEW. which Is one of the li￿ed btidi&%.
I have COU￿leted 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 cbrI￿1￿ 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 requir￿nts 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 eXaInt￿Oll 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
Lo￿her 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
Pe￿dIt￿re
Raising fiu)ds
Cbatitsble activities
{2.102)
(18205
(2,102)
346.768
(328,563
Totsl eX￿trAItt￿e
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 cotitin￿1n8 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 st8trn￿ts.
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
unrtrfric￿d 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 F￿anCial Statrn￿nts for the Year Ended 5 Apiil 2021
l A¢¢ouDtiDg poll¢ies
ststemeTrt of eompllanee
The financial staternents have becn pr￿￿red in accor￿ with the aCCou￿g tM)Iici¢5 set out in notes to th¢
acco￿11S and Comply with tbe cl•'s governing docwnrt the Charitie5 Act 2011 and Accounting and
Reporting by ChaTitits'. Stsiement of Recom￿Cd Practice applicable to ch￿ille5 preparing their accounts in
aceordance with the Financial ReE￿Ing 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]s￿l at histOri¢81 cost or 1TaD5action value unless otherwise stated in the
relevant accounting ￿)11£Y no*s.
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 t1￿1 wivide core f￿]ng or art of 8 St￿31
naturc is reCo￿lS¢d vthen the charity h&s entidement to the inconx, it is probable that the income will be
received and the an￿￿nI call be with sufficieDt reliability.
thnd leyci
Donations and l¢wie8 are TKognised on a Teceivable basis wbeD receipt is probable and the an￿ullI ean be
reliably rntas￿Ted.
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¢co￿lS¢d as a liability a￿1 incIL￿ed on the PAla￿e sheet as deft￿ed inco￿￿ to be rele￿1.
Expendlture
All expenditlue is reco￿]]5¢d ow¢ th¢r¢ is a legal or c[￿1n￿Ve obligation to ¢xp¢nditur¢, it is probabl¢
settlement is tequirrd al￿ the 8Tmt ean be n￿a￿TEd 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 co￿51st¢nI with th¢ us¢ of r¢50urc¢& with ¢¢ntral stsff
osts allO￿ted on the basis of rijne spenk and de￿larIOn charges allocatrd on the ponion of the assa's use.
Other support ¢osts 4r¢ allO￿trd 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 I￿rred 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 fut￿10]￿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 n￿etin￿ and Yeimbursed expertw.
GoverDment gr*nts
Govemment ￿ are recogntsed based on the a￿1 m(wJel alld t1￿￿ed 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.
Tr*de 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 Initi￿lY at the transaction priee. They aR sttbsequendy at amortised eost
using the effective illierell n*thcMI 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 a￿d 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 strnet￿re
.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
Financi*l Instrnmetsts
Financial &ssets aTKI fina￿1￿ liabilities are rwisol vkn the charity Ixcomts a paty to the Contractual
provisions of the t￿Str￿nL
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 cXCh￿lng transaction costs). unless the arrangemesit Constitutes
finallciDg transwtiorL Ef an arrat]gement coLstitu*S 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 rew￿ls¢d amounts a￿1 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¢ogllh*d 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 ￿￿&r￿LS of ownership. has transferred control of the asset to allother party.
Financial liabilities ar¢ de[￿ognise￿ only 7thn the obii8aiioll S￿tIfied 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 indi*iduals
Gift aid reelaIll￿d
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 StateD￿nts for the Year Ended S April 2021
funds
Getter*l
To￿1
2020
DoD2tioDs and lewdcie
Donations from inth"vRduals
Gift aid ￿CIall￿ed
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 8￿j events incon
19.485
19.485
Total for 2021
19.485
19,485
Total for 2020
6.182
6,182
Expendltsre •n r*bkng
*) Costs of generathig don*doAs 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
GOverr￿n¢¢ ￿$ts
12.381
3,889
1.935
3.441
18.205
328,563
346,768
Unrestricted
funds
G¢neral
Total
2020
Note
Schtx)Is Fees and P￿11 supp)rt
Schtx)1s Building Proj¢¢ts
Schtx)1s Siaff c()sts
SclKX)l$ 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 rUT￿l￿g costs
Social Housing. community aJMJ rural development
Mother and babies sUp￿rt
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
SCI￿1$ Stsff costs
Schools running Costs
Social HO￿8]￿& commwiity 8rKI tural developnKnt
Mother and babies support
Perso￿1 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 fill￿la1 sthtell￿ts
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(TrIlO￿1ns trdllsa¢tiOn5 In￿leeS..
J Burd
J Burd ￿e1V¢d remunerntioll of £10,080 (2020.. £10.080) the year.
J Burd is UK ExeC￿1ve 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 eI￿lUt￿nts of mor¢ than £60.[￿ sJurin8 the year
Page 15

Chrlstlan RestoratRon Ministries Intsrnational
Notos to the Financial staten￿llts for the Year Ended 5 Aprll 2021
9 IndepeDd¢nt eumlner's remMMer*do
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
Bal*nte at 6
Aprli 2020 rewure£s
Re50Drtes
¢4*ndfd
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 Developn￿l and
Rural fiu)d
School PD)ject swrt fulld
Overhead fuNI
Child SEK)lL￿rshlP 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 Internation*1
Note5 to the Thancial Ststements for the Year Ended 5 April 2021
B*l#Dee *t 6
Ineothlng
April 2019 rewurees
Rew￿ree$
txpeDded
B*laDce At 5
April 2020
Tr￿fer5
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 fi￿d
Hope D¢v¢lopD¥nt ard
Rurnl fithd
School project support fimd
Ov¢rh¢ad fiwd
Child Spou50rship fi￿a
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