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← Engineering Ministries International UK

2023-12-31-accounts

ENGINEERING MINISTRIES INTERNATIONAL UK

Report and Accounts YEAR ENDED 31 DECEMBER 2023

www.emiuk.org

Charity Registration No 1125371 Company limited by Guarantee - Company No 6501639

ENGINEERING MINISTRIES INTERNATIONAL UK

COMPANY INFORMATION

YEAR ENDED 31 DECEMBER 2023

Directors/Trustees

(All have served as Directors and Trustees from 1 January 2023 to the date of signing the accounts unless otherwise shown) Sarah Macleod Robert Johnson Andrew Mather Anthony Sykes Margaret Longman William Macleod Onesmus Mwabonje Timothy Aston (Appointed 12.03.2024)

Company Secretary

Paul Brooks

Key Staff

Paul Brooks

Governing Document

Memorandum and Articles of Association 12 February 2008

Company Registration No. 6501639 Charity Registration No. 1125371 Principal address 38 Quantock Drive and registered office Ashford Kent TN24 8RJ

Independent Examiner

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers HSBC RedwoodBank

Contents
Company Information
Message from the Co-Chairs
Report of the Directors/Trustees
Independent Examiner's Report
Statement of financial activities
Balance Sheet
Statement of cash flows
Notes to the Accounts		 Pages
1
2
3 - 6
7
8
9
10
11 - 15

Page 1

Engineering Ministries International UK

_____________

A Message from the Co-Chairs of the Board, Rob Johnson and Margaret Collin (née Longman)

_____________

Throughout this reporting period, EMI UK has continued to focus on supporting the work of our volunteers and their families based overseas. EMI has continued to make huge impacts on communities they serve around the world, enabled by offices such as our own which facilitate those from the UK to be based in those communities.

Families based at EMI offices in Uganda and Nicaragua have continued to be supported. A business management consultant based in the UK continues to work with EMI offices globally. An engineer in Northern Ireland, previously in Senegal, continues in his role as Africa Regional Director, including the UK office in his remit.

One EMI UK board member spent six months in Uganda, supporting the Uganda office by leading a project to design a vocational school for a community development organisation. One intern was mobilised to the Uganda office and more are in the pipeline for next year. Our impact has been considerable for such a small team on modest resources, and the sense of these efforts being multiplied is tangible.

Financially EMIUK ended 2023 in a healthy position – good stewardship meant the target budget was met, and the additional funds raised meant we were able to give away around 13% of the year’s unrestricted income to the EMI Global Fund which supports initiatives and EMI offices around the world, a gratifying and generous action given the modest funds we operate from.

At the beginning of 2023 we appointed Stephen Douglas as Director to lead the work of EMI UK. He attended the Global Director’s conference and was actively involved in fundraising and developing a strategy to take EMI UK forwards for the next 5-10 years. This has resulted in our having enough funds to recruit a part-time outreach worker at the beginning of 2024 and we hope to appoint a full-time, paid development worker post within the next year.

We are exceptionally thankful for the commitment and energy of the Board as we continue to support the work and people of EMI during this time of change for EMI UK, and look forward to the next chapter in the leadership of EMIUK.

Robert Johnson Margaret Collin (née Longman)

Robert Johnson & Margaret Collin (née Longman)

Page 2

Engineering Ministries International UK

__________

EMIUK Report of the Directors/Trustees for the year to 31 December 2023

__________

The Directors/Trustees present their Report and Accounts for the year 2023.

General

EMI UK was incorporated on 12 February 2008. It is registered as a Company limited by Guarantee and also as a Charity. We operate under the Memorandum and Articles of Association dated 12[th] February 2008.

Charitable Objectives

EMI UK’s objects are:

Organisational Structure and Decision-making Process

EMI UK is an independent charity affiliated with EMI Global which is based in Colorado Springs, USA and has similar objects as EMI UK. EMI UK works closely with the other Engineering Ministries International offices.

Other Engineering Ministries International around the world are currently located in the USA, Canada, UK, Middle East, India, Uganda, Senegal, South Africa, Cambodia, Nicaragua and Mexico.

EMI UK itself is governed by a board of Directors/Trustees, which holds meetings a minimum of three times per year – sometimes by telephone / video conferencing – to discuss relevant matters.

In addition to our elected trustees and directors, BC continues to attend meetings in an advisory capacity. He is the COO of the EMI Global Office, to which EMI UK is affiliated, and uses his knowledge and experience for the benefit of EMI UK, providing us with a vital link to EMI Global.

New trustees are recruited by the current Board of Trustees. They are either known to one of the trustees or have been recommended to one of the Board. If the Board then agree they are approached and if willing to join the Board, they complete an application form which is reviewed by all the trustees and then there is a vote as to whether they join the board or not.

At present, all members of EMI UK are also directors and trustees. Consideration is being given to create a membership in accordance with the articles of association which will include directors and non-directors.

Page 3

Engineering Ministries International UK

__________

EMIUK Report of the Directors/Trustees for the year to 31 December 2023

__________

Objectives and Activities

In planning the activities, the trustees have had regard to the guidance issued by the Charity Commission on “Public Benefit”.

EMI UK’s Mission Statement is to provide a Christian ministry that designs facilities that serve those in developing countries. These facilities – including, clean water, medical, education, and more – directly impact communities by meeting physical needs and communicating God's love in a practical way.

In order to achieve this, EMI looks for organisations in the developing world that are seeking architectural and/or engineering services for building projects which will benefit their communities. It partners with overseas missions and indigenous ministries which have a vision to meet local needs and present the Gospel of Jesus Christ.

EMI UK also looks for architects and engineers who are willing to donate their time on each project that EMI takes on. EMI UK also seeks to mobilise architects, engineers, surveyors and construction managers to serve in offices around the world.

Achievements and Performance

During 2023, EMI UK engaged in the following activities;

Responsibilities of Directors Under Company Law

The directors are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company, as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the directors are required to:

Page 4

Engineering Ministries International UK

__________

EMIUK Report of the Directors/Trustees for the year to 31 December 2023

__________

  1. Select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial Review

EMI UK had a total income of £278,475 in the year, down from £290,196 in 2022.

There was a surplus on the General Fund this year of £3,000 (2022: a surplus of £4,000). The Trustees had originally intended to report another deficit of £1,500 on the General Fund this year to match the reduction in the charity’s future obligations for rent. Instead the board agreed to increase reserves by £3,000 with a plan to cover additional costs of up to £10,000 for further promotional work and the expansion of the support base in 2024. The new target for reserves is £25,000 (see below) and the trustees decided to pay grants totalling £3,132 (2022: £5,194) from unrestricted funds to support other EMI offices after concluding that the charity did not need reserves of more than £25,000. EMI UK’s Restricted Funds for its Mission Volunteers had a surplus of £12,767 in the year, compared with a deficit of £2,827 in 2022. Overall the charity has reported a surplus of £15,767 and the charity’s cumulative reserves have increased by that amount to £157,463, being £25,000 in its General Fund and £132,463 in its Restricted Funds. The charity’s net assets of £157,463 are largely represented by cash.

The financial results for the period, including the accounting policies, are set out in the accompanying financial statements. The Directors/Trustees are satisfied that there are sufficient reserves at the Balance Sheet date together with anticipated ongoing income to enable EMI UK to continue during 2024 and for the foreseeable future. The financial viability of EMI UK will continue to be assessed by the trustees at regular intervals.

Reserves Policy

Trustees of charities are under a general legal duty not to hoard funds but to use them for the purposes of the charity; this is part of the basis under which charities receive preferential tax treatment, notably that they are not subject to Corporation Tax and that they can recover tax on certain donations under Gift Aid arrangements.

Charities are now required to have a Reserves Policy for their funds. The policy of the Trustees is to hold funds at least equal to 3 months of general funds expenditure, although in normal circumstances they would not anticipate this exceeding 6 months expenditure for any significant length of time. However, in 2015 EMI closed its project office due to lack of personnel to serve in the UK but we are keeping the option to reopen an office under review. EMI UK seeks to hold a reserve of up to £12,000, or 6 months budgeted expenditure (whichever is greater) to allow for this possibility with the addition of £3,000 for the next two years rent and £10,000 for 2024 needs as mentioned above. General Funds at the year-end were £25,000 and so in accordance with this policy.

Page 5

Engineering Ministries International UK

__________

EMIUK Report of the Directors/Trustees for the year to 31 December 2023

__________

Overseas projects are funded from specific regional restricted funds. Funding levels for these projects are managed well in advance, and where insufficient funding is anticipated and efforts to increase funding are unsuccessful, projects may be reduced or stopped at short notice without excessive cost to the charity.

Future Plans

We plan to continue to define the vision of EMI UK and develop strategies and policies to support this vision as we move into 2024, particularly in the areas of sustainability and environment as we seek to do our work in a way that is not only responsible in its impacts on the planet but proactively protective and restorative of its future – through how we operate and how the work of EMI contributes to a more resilient, low carbon world.

Fundraising continues to remain central to conversations around the work of EMI globally, and we hope to engage with this discussion further, as we look to contribute towards the development and implementation of a hybrid funding model across the EMI offices.

We aim to facilitate the work of the EMI offices by offering project support, connecting UK volunteers with appropriate projects and supporting UK interns as they contribute to the work of the EMI offices overseas.

There is no doubt the projects and teams that are being developed around the global network of EMI offices is making great impact on reducing poverty, building professionals and sharing the love of Christ – EMIUK will continue to raise awareness of that work and invite others into participating in it, through relationships and events both online and in person.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Robert Johnson Margaret Collin (née Longman) Date:

Directors

Engineering Ministries International UK

Company Registration Number 6501639

Page 6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

ENGINEERING MINISTRIES INTERNATIONAL UK

('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023 on pages 8 to 15, which have been prepared on the basis of the accounting policies set out on pages 11 and 12.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a Fellow of the Association of Charity Independent Examiners, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ajay Rajani FCIE Fellow of the Association of Charity Independent Examiners Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 6 September 2024

Page 7

ENGINEERING MINISTRIES INTERNATIONAL UK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 31 DECEMBER 2023

Income and endowments from:
Donations and legacies
Investments
Total income and endowments
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Notes
2
3
4
10		 General
Restricted
Total
General
Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
23,765
251,064
274,829
26,435
262,635
289,070
3,646
-
3,646
1,126
-
1,126
27,411
251,064
278,475
27,561
262,635
290,196
24,411
238,297
262,708
23,561
265,462
289,023
24,411
238,297
262,708
23,561
265,462
289,023
3,000
12,767
15,767
4,000
(2,827)
1,173
-
-
-
-
-
-
3,000
12,767
15,767
4,000
(2,827)
1,173
22,000
119,696
141,696
18,000
122,523
140,523
25,000
132,463
157,463
22,000
119,696
141,696
2023
2022

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 11-15 form part of these accounts.

Page 8

ENGINEERING MINISTRIES INTERNATIONAL UK

BALANCE SHEET

AT 31 DECEMBER 2023

CURRENT ASSETS
Debtors
Bank and cash
CREDITORS: Amounts falling
due within one year
NET CURRENT ASSETS AND TOTAL NET ASSETS
CHARITABLE FUNDS:
Unrestricted funds
General fund
Restricted funds
Mission volunteers fund
Total funds		 Notes
7
8
9
10
10		 31 Dec 2023
31 Dec 2022
£
£
19,565
10,547
141,787
145,586
161,352
156,133
(3,889)
(14,437)
157,463
141,696
25,000
22,000
132,463
119,696
157,463
141,696

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

---------------------------------------------------------------------------Andrew Mather Date Company number: 6501639 Charity number: 1125371

The notes on pages 11-15 form part of these accounts.

Page 9

ENGINEERING MINISTRIES INTERNATIONAL UK

STATEMENT OF CASHFLOWS

YEAR ENDED 31 DECEMBER 2023

Cash flows from operating activities:
Net cash provided by/(used in) operating activities
Increase/(decrease) in cash in the year
Cash and cash equivalents at the start of the year
Cash and cash equivalents at the end of the year		 Notes
12
8
8		 31 Dec 2023
31 Dec 2022
£
£
(3,799)
12,664
(3,799)
12,664
145,586
132,922
141,787
145,586

Page 10

ENGINEERING MINISTRIES INTERNATIONAL UK

NOTES TO THE ACCOUNTS

YEAR ENDED 31 DECEMBER 2023

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

1 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes recoverable gift aid. This is recognised when the related donation is received; gift aid that has not been recovered by the balance sheet date is included as a debtor.

The charity relies on volunteers to carry out many of its activities, particularly charity governance. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Investment income represents income generated by the charity's assets and includes bank interest.

Page 11

ENGINEERING MINISTRIES INTERNATIONAL UK

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 DECEMBER 2023

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to individuals and, sometimes, to other institutions to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

When expenditure on individual assets exceeds £2,500 it is capitalised. To date no assets costing more than £2,500 have been purchased.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

f) Foreign currency translation

These financial statements are presented in sterling, which is the charity's functional currency.

Income and expenditure denominated in a foreign currency is translated into sterling at the exchange rate prevailing on the date of the transaction.

All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.

2 Voluntary income
Restricted donations
Other donations
Gift Aid receivable
Total
3 Investment income
Bank interest
4 Charitable activities
Grants made (Note 6)
Administrative costs
Staff costs (Note 5)
EMI Global Contribution
Promotional and Publicity Costs
Conferences and Training Costs
Other costs
Total resources expended		 2022
General
Restricted
Total
Total
Funds
Funds
Funds
Funds
-
228,610
228,610
241,675
22,214
-
22,214
23,687
1,551
22,454
24,005
23,708
23,765
251,064
274,829
289,070
3,646
-
3,646
1,126
3,132
222,947
226,079
254,456
3,900
15,350
19,250
19,800
1,680
-
1,680
1,680
2,315
-
2,315
1,371
2,272
-
2,272
1,601
11,112
-
11,112
10,115
24,411
238,297
262,708
289,023
2023

Included in the other costs is a fee of £1,920 (2022: £1,800) payable to Stewardship for undertaking the independent examination. Also included in other costs is a fee of £200 payable to stewardship for consultancy advice. No other payments were made to Stewardship for any other service provided.

Page 12

ENGINEERING MINISTRIES INTERNATIONAL UK

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 DECEMBER 2023

5 Trustee and staff costs
Staff costs include:
Remuneration for work done for the UK office
Subscriptions
Average number of employees during
the year (full-time equivalents)		 2022
General
Restricted
Total
Total
Funds
Funds
Funds
Funds
3,900
15,350
19,250
19,800
-
-
-
-
3,900
15,350
19,250
19,800
2023
2022
1.0
1.0
2023

No employee received emoluments in excess of £60,000 during the period nor in the previous period.

No trustees received employment benefits but other members of key management (see page 1 'Charity Information') received employment benefits totalling £12,650 (2022: £19,800). In addition this person's wife received employment benefits totalling £6,600 (2022: £nil) for bookkeeping. During 2021 the charity made an interest free, unsecured loan, of £7,500 to Paul Brooks (who is a member of key management) to help him construct an office that is being used by the charity. Paul is charging the charity rent of £125 per month for the use of this office and this rent is being applied to the loan to reduce the amount owed. During the year Paul charged the charity rent of £1,500 (2022: £1,500) and at the year end the balance on the loan was £3,000 (2022 £4 500)

Donations received from trustees in 2023 amounted to £3,480 (2022: £3,325).

No expenses (2022: £nil) were paid to, or for, the trustees. Except as disclosed in this note, there have been no other transactions with related parties during the year.

6 Grants payable
To individuals
Grants made in connection with East African Projects
Grants made in connection with West African Projects
Grants made in connection with North African Projects
Grants made in connection with South African Projects
Grants made in connection with Central African Projects
Grants made in connection with Asia Projects
Grants made in connection with Latin American Projects
Grants made in connection with UK Projects
Grants made in connection with other EMI offices
To institutions
Grants made to other EMI charities
7 Debtors
Accrued income - Gift Aid receivable
Accrued income
Sundry debtors
8 Bank and cash balances
Operating accounts
Deposit accounts
9 Current liabilities
Sundry creditors
Accrued charges		 2023
2022
76,720
75,883
-
50,748
1,159
6,486
2,442
620
20
-
3,630
28,739
63,306
78,879
73
78
75,597
7,829
222,947
249,262
3,132
5,194
226,079
254,456
8,632
6,047
1,268
-
9,665
4,500
19,565
10,547
37,442
24,570
104,345
121,016
141,787
145,586
1,932
12,629
1,957
1,808
3,889
14,437

Page 13

10 Funds

ENGINEERING MINISTRIES INTERNATIONAL UK

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 DECEMBER 2023

Restricted mission volunteer, Intern & Project fund:
Mission Volunteers East Africa restricted fund
Mission Volunteers West Africa restricted fund
Mission Volunteers North Africa restricted fund
Mission Volunteers South Africa restricted fund
Mission Volunteers Central Africa Restricted fund
Mission Volunteers Asia restricted fund
Mission Volunteers Latin America restricted fund
Mission Volunteers Other EMI Offices
Mission Workers UK restricted fund
General Fund - unrestricted
Restricted mission volunteer, Intern & Project fund:
Mission Volunteers East Africa restricted fund
Mission Volunteers West Africa restricted fund
Mission Volunteers North Africa restricted fund
Mission Volunteers South Africa restricted fund
Mission Volunteers Asia restricted fund
Mission Volunteers Latin America restricted fund
Mission Volunteers Other EMI Offices
Mission Workers UK restricted fund
General Fund - unrestricted		 Incoming
Resources
Volunteer
1 Jan 2023
resources
expended
Movement 31 Dec 2023
36,632
81,775
(76,720)
-
41,687
50,674
-
-
(50,674)
-
589
570
(1,159)
-
-
5,308
2,386
(2,442)
-
5,252
-
20
(20)
-
-
11,584
2,150
(3,630)
(4,246)
5,858
11,481
84,781
(63,306)
-
32,956
206
63,546
(75,597)
54,920
43,075
3,222
15,836
(15,423)
-
3,635
119,696
251,064
(238,297)
-
132,463
22,000
27,411
(24,411)
-
25,000
141,696
278,475
(262,708)
-
157,463
Incoming
Resources
Volunteer
1 Jan 2022
resources
expended
Movement 31 Dec 2022
42,328
70,187
(75,883)
-
36,632
25,312
76,110
(50,748)
-
50,674
-
7,075
(6,486)
-
589
-
5,928
(620)
-
5,308
18,869
18,109
(28,739)
3,345
11,584
25,256
65,104
(78,879)
-
11,481
7,984
3,396
(7,829)
(3,345)
206
2,774
16,726
(16,278)
-
3,222
122,523
262,635
(265,462)
-
119,696
18,000
27,561
(23,561)
-
22,000
140,523
290,196
(289,023)
-
141,696

Restricted funds are applied to volunteers, workers and projects in the geographical regions indicated. Sometimes transfers are made between restricted funds when a mission volunteer's role or location changes. Where necessary, transfers can be made from the general fund into any restricted fund although this has not proved necessary during the year.

11 Analysis of net assets by fund

nalysis of net assets by fund
General
Restricted
fund
fund
Bank and cash
17,585
124,202		 2023
Total
141,787		 General
fund
31,353		 Restricted
fund
114,233		 2022
Total
145,586
Debtors
11,304
8,261		 19,565 5,084 5,463 10,547
Creditors
(3,889)
-		 (3,889) (14,437) - (14,437)
25,000
132,463		 157,463 22,000 119,696 141,696
conciliation of net movement in funds to net cash flow from operating activities
Net income / (expenditure) for the reporting period		 2023
15,767		 2022
1,173
Decrease/(increase) in debtors (9,018) 5,895
Increase/(decrease) in creditors (10,548) 5,596
Net cash provided by/(used in) operating activities (3,799) 12,664

12 Reconciliation of net movement in funds to net cash flow from operating activities

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ENGINEERING MINISTRIES INTERNATIONAL UK

NOTES TO THE ACCOUNTS (CONTINUED)

YEAR ENDED 31 DECEMBER 2023

13 Partner charities

The Company has no formal relationship with any other charities but co-operates with other Engineering Ministries International charities, namely those in USA, Canada, Middle East, Nicaragua, India, Senegal, Uganda, South Africa, Cambodia and Mexico.

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