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2021-12-31-accounts

CYAN INTERNATIONAL

Annual report & financial statements

Year ended 31 December 2021

Cyan International

Company number: 6843768 Registered charity number: 1129603 (England and Wales)

INDEX

Section Section Page Reference
1 Reference and administrative details 2
2 Trustees’ report 3 - 11
2.1 Organisational objectives 3
2.2 Achievements and performance 4
2.3 Structure, governance and management 8
2.4 Financial review 10
2.5 Statement of trustees’ responsibilities 10-11
3 Independent examiner’s report 12
4 Statement of financial activities 13
5 Balance sheet 14
6 Notes forming part of the financial statements 15-21

TRUSTEES’ REPORT

Year ended 31 December 2021

1 Reference and administrative details

Directors and trustees

The directors of the charitable company are its trustees for the purposes of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows: Alex Vickers (Appointed Chair in January 2022) Brian Mitchell (Resigned as Chair in December 2021) Andrew Johnson David Cooper Annet Ttendo Miller (Resigned in December 2021) Linda Derby (Appointed June 2022)

Senior management

Chief Executive – Kang-San Tan Company Secretary – Caroline Trimble Programmes Consultant – Arthur Brown Programmes Consultant – Steve Sanderson Head of Operations – Aminta Coates Head of Finance – Caroline Trimble

Independent Examiner

Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL

Bankers

Barclays Bank PLC, 125 Broadway, Didcot OX11 8AW

Solicitors

Anthony Collins LLP, 134 Edmund Street, Birmingham B3 2ES

Secretary and registered office

Caroline Trimble, Cyan International, 129 Broadway, Didcot, Oxfordshire OX11 8XD Email: mail@cyanint.org Website: www.cyaninternational.org

Company number

6843768

Registered charity number

1129603 (England and Wales)

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2 Trustees’ report

2.1 Organisational objectives

2.1.1 Vision, mission and values

Many around the world live in abject poverty, with meagre health facilities, poor access to education, little opportunity to improve their lives, and hemmed in by unjust systems and an imbalance of power. Cyan International wants to ensure that the next generation will be different. We are part of a global network of partners that strives to deliver long-term solutions to poverty.

Our vision is to see the lives of poor and disadvantaged communities transformed from poverty to opportunity, from inequality to justice, and from despair to hope.

The mission of Cyan International is to secure sustainable improvements in the lives of poor and disadvantaged people, particularly those affected by conflict and insecurity. We build on local skills and knowledge with the aims of:

The following values guide our work:

2.1.2 Objectives and activities

Our charitable objects are:

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Year ended 31 December 2021

2.2 Achievements and performance

Like the previous year, 2021 brought to Cyan International and its partners in the selected countries of work many challenges as well as many opportunities. These reflect the world’s continuing upheavals and crises in the economic, social, political, and educational domains, due both to the COVID-19 pandemic and measures to control this, as well as in-country events focused on the destabilisation and removal of governmental systems and representatives. In Afghanistan and Chad in particular, two of the countries where Cyan International and its partners operate, these events combined to disrupt and negatively influence Cyan’s partners programmes and projects, necessitating their short and mid-term closure. Moreover, international staff and their families were evacuated, and risk management plans were implemented at different levels to protect local staff, project beneficiaries, and resources. Some of the risk management measures continue being in place and projects closed due to the lack of safety measures to avoid harm and loss of human life and resources and the protection of rights of everyone involved. The negotiation of such guarantees is ongoing at different levels, especially guarantees of the rights of specific sectors of the population represented by women and girls. At the time of this report writing, women and girls continued being deprived of their freedom, access to education and their roles and participation in community and national life.

These were some of the main actions taken by Cyan International and its partners in the countries of work during this reporting period, which are mentioned in no particular order:

  1. Following the COVID-19 pandemic, international staff (if evacuated) returned to their countries of work and assisted with the partial or complete reopening of the projects’ portfolio at the local level following in-country measures.

  2. Review and updating of Cyan policies and procedures followed the planned cycle: Grievance, Ethical Investment, Anti- bribery, Complaints, Carrying Cash, Money Laundering, Safeguarding, Risk management and crisis response. These with the purpose to continue protecting everyone involved, especially the most vulnerable, to promote transparency at different levels, to strength in-country procedures as well as to promote good practice. Policies were consistently brought to the Cyan Board of Trustees during the quarterly board meetings for review and approval.

  3. Programmes/projects monitoring, evaluation, learning and reporting, for those projects financed both by the UK’s Foreign Commonwealth and Development Office (FCDO)/UK Aid Direct and by BMS as Cyan close partner.

  4. The establishment of a new partnership between the Overseas Aid & Development Commission for States of Guernsey (OADC) and Guinebor II Hospital (G2) in N’djamena, Chad. This relationship translated into the provision of a grant of £49,932 for the construction of a physiotherapy and rehabilitative services unit for patients attending the hospital. It is expected that this construction project will end in October 2022.

  5. FCDO’s life cycle COVID-19 and Maternal Health project termination in Afghanistan, underlying main findings, partnership with the Afghan Ministry of Health structures at the regional and local level, and continued project implementation among new communities using local partners and other sources of funding.

  6. Risk management updates in all countries of work and the implementation of risk management plans in Afghanistan due to the takeover of a new government. This is an ongoing process and Cyan’s local partners’ programme/project work at different levels has been very limited to date and this is ongoing.

  7. Continuation of Cyan Board of Directors’ review of Cyan’s organisational vision, priorities, and possible future objectives and plans alongside close partner BMS.

  8. Continue support to Cyan’s partner in Uganda to become a local Non-Governmental Organisation (NGO).

Below are some of the specific gains achieved during this challenging year in some of the in-country partner’s offices.

  1. Catalysing work in fragile states and other complex environments through the training and secondment of personnel to Cyan in-country partners. During 2021, a total of 27 staff reflecting Cyan International’s partners’ organisational needs continued being seconded to Cyan partners in the following countries: 7 in Afghanistan; 6 in Uganda; 6 in the Democratic People’s Republic of Korea; 6 in Tunisia, and 2 in Kosovo.

It is important to mention that in the specific case of Afghanistan due to the political events and change of government in last quarter of 2021, the seconded international staff were evacuated to the UK due to

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security reasons and they continue performing their roles from there, especially in those aspects related to risk management towards local staff and the beneficiaries’ communities involved. This also resulted in programmes/projects closure due to governmental instability in the regions of work and a prevalent insecure environment.

  1. Working with Cyan partners for delivering long-term solutions to poverty (Objective 2); Addressing distress, injustice, and vulnerability by ensuring effective and appropriate community interventions (Objective 3); and developing strong organisational processes (Objective 4), can be better understood through examples of the implemented processes at the individual, group and community level undertaken by Cyan partners.

2.2.1 Transformed and empowered communities

The transformation and empowering of communities are Cyan International’s main end goals. For this process to materialise, it requires the direct involvement and participation of both public and private sector as well as an amalgam of sustained partnerships at every level of work. Partnerships must be able to demonstrate good governance, accountable and transparent processes, the implementation of policies and laws focused on human development and a focus on developmental in-country plans. This coupled with sustained local governmental involvement as well as that of beneficiaries – in the form of individuals, groups, and communities – which usually are at the heart of those developmental plans.

However, because Cyan partners operate in some of the most marginalised and socially excluded places which are categorised as ‘fragile and complex environments’, the fulfilment of such processes can be challenging. There is generally unengaged governance at the local level, mirroring that of the country, poor levels of security, low-income economies, a low human development growth, social development, and educational levels, especially among the female population, both women and girls, as well as youth. These groups are some of Cyan partners’ target groups. Despite these circumstances, Cyan partners continue harvesting small scale gains at the local level, which are perceived as important and significant for the populations involved, gains which are constantly hindered by the very limited resources available to them when compared to the served populations’ existing needs and by the yearly natural and man-made disasters. COVID-19 being one of them, especially in this reporting financial year.

In N’djamena, Chad

A grant of £49,932 was awarded to Cyan International during this fiscal year by the Overseas Aid & Development Commission for States of Guernsey for the construction and equipping of a physiotherapy and rehabilitative services unit for patients attending Guinebor II Hospital (G2) in N’djamena, Chad. The effectiveness of these services is currently hindered by the environmental conditions of the temporary shipping container facility used to deliver such service which lacks poor air ventilation, natural light, and has minimum space for patient consultation, therapy and the necessary confidentiality and dignity of receiving attention away from the gaze of other patients. G2 offers physiotherapy services to approximately 4,748 patients a year (399/month). G2 is a hospital with charitable status in N’Djamena founded by American missionaries in 2010 and legally registered with the Chadian government under the “Cutting Edge Foundation”. The hospital has a long-standing relationship with Cyan International in terms of specific project funding.

2.2.2 Accessible and improved healthcare

The advancement and promotion of health education and healthcare services accessibility continued being a priority among the served populations and Cyan International partners during 2021. However, the implementation of planned activities in some of the places of work continued being interrupted by COVID19 and rumours of social and political instability. In the specific case of Afghanistan, where important work in health issues has been taking place, the three-year maternal health project in collaboration with the

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Afghan Ministry of Health and its constituencies, the FCDO/UK Aid Direct and Cyan’s partner in Afghanistan was in its termination phase when the new government and political system was installed. This giving way to the collapse of governmental structures, especially the banking system and economic sector, the withdrawal of the international community and humanitarian aid towards the Afghan poor and the restriction in public life of the female population, as well as rising levels of insecurity.

In Afghanistan

The six-month Rapid Response COVID-19 and Mental Health project funded by the FCDO/UK Aid Direct came to an end in the middle of May 2021. The project goals and targets were successfully reached as planned. A total of 68,821 individuals were directly benefited (34,406 men and 34,415 women) with an overall total of 120,328 individuals reached by the end of the project life cycle (59,889 men and 60,439 women). All planned activities around this project were conducted, including:

In Afghanistan

In despite of the 2021 socio-political ongoing crisis in Afghanistan, the three-year Maternal Health project supported by the FCDO/UK Aid Direct and implemented by Cyan’s partner, the planned targets and goals were successfully achieved as specified in the final Light-Touch Project Report , submitted to the FCDO/UK Aid Direct-MannonDaniels (MD)[1] in July 2021.

The main goal of the three-year maternal health project was to reduce maternal mortality and improve maternal health and new-born care through the promotion of health education and the transfer of a set of saving skills for life that helped women, especially those who were pregnant, to guarantee their survival, growth, and well-being as well as that of their new-born babies. The project was entirely focused on influencing women and men as well as the supporting healthcare chain to acquire and use their health

1 FCDO/MD Light-Touch final report July 2021

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knowledge, influence their attitudes, and make use of best practice regarding post-natal care, with a focus on birth preparedness, birth complication identification and management, and safer birth practices.

A set of indicators guided the overall educational health curriculum process which was based on a trainingof-trainers approach for both women and men aided by a range of participatory methodologies which where accessible and responded to beneficiaries’ health needs, target population characteristics as well as the local environment. In turn, the community-selected facilitators/health teachers reproduced the health curriculum contents or ‘health courses’ among the populations that they represented. The health training topics were focussed on women’s attendance to antenatal care during pregnancy, births attended by skilled health personnel, home births’ delivery following best practice and using birth kits, women breastfeeding within the first hour after delivery, and women practicing birth spacing methods. Below are some of the main achievements:

2.2.3 Educational and learning opportunities.

In Uganda

Due to COVID-19 lockdowns the planned agribusiness training contents were delivered on an individual basis rather than using the customary group training methodology. This was to maintain the social distancing measures because of the virus’s presence at the community level. This methodology encouraged crop

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diversification in the localities because each family or individual was able to personally pilot or select the type of crops that he/she identified with more. If the selected or piloted crops were not successful as expected however, the family or individual could change course on the way and, before the harvest season ended, borrow from other local participants other crop types.

Regarding climate change issues, a six-month agroforestry trial was promoted in two communities through the planting of an acre of tree seedings, beans and groundnuts to ease the weeding season. This type of initiative has greatly encouraged the two involved communities where participants reported their excitement and about their contribution in helping to combat climate change in the region. It is expected that this initiative will also be promoted in other communities.

The charcoal briquette making project continues equipping groups of men and women from the Kasese region with knowledge and skills to make briquettes from freely available agricultural waste to reduce deforestation as well as to increase awareness and identify alternative sources of renewable energy. During the last two months of 2021 Cyan International’s partner also conducted refresher courses and simple marketing skills which later will be coupled with the design of sustainable plans in the different targeted areas of influence.

2.2.4 Organisational capacity

In Afghanistan

During the last quarter of 2021 because of the political crisis in Afghanistan and take over by a new government, Cyan International leadership alongside its partner in Afghanistan invested a great deal of time and resources in risk assessment and the implementation of risk plans at different levels. This was to protect the lives of everyone involved in the process, including the beneficiaries served by projects at the local level.

The assessment process and crisis management resulted in the evacuation of seconded international personnel to the UK following different stages and who once in the country, continued performing their roles remotely. They offered encouragement and emotional support to the majority of the local staff that comprise the local partner’s structures. These were trying times for everyone involved including the beneficiaries, who lives were dramatically and unexpectedly changed by those political events.

Meetings and discussions took place at different levels to assess the Afghan political environment and safety of those left behind as well as to assess if the returning of staff was possible. By the end of the year, the situation remained dangerous because of the events taking place (invariably in the different provinces of work) including suicide bombings, attacks, raiding of governmental and international offices as well as personal residences, the confiscation of office documents, vehicles, electronics, cash, and personal documentation, especially of those with an international status or of those closely associated to them. There was also a prominence of events focused on curtailing the local female population’s rights, freedom, visibility and their participation in public life, and the presence of street crime. These events and other factors signalled red flags strong enough to negatively affect the population’s way of life and general respect for human life. The assessment of this environment and the pending return of international staff is ongoing.

In Uganda

During 2021 Cyan International Partner in Uganda, continued following the registration process to become a Ugandan NGO. Cyan International leadership both at the field and central office levels have been advising and accompanying this partner staff which has included: office land tenure issues, board of trustee roles, safeguarding policies and procedures and other legal aspects regarding the establishment of an NGO as well as those aspects of an organisational and administrative nature.

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Cyan International UK Central Office

Cyan Board of Directors and Cyan International leadership in the UK central office continued discussions and planning meetings to address Cyan International’s future work. These have been focused on Cyan International’s vision, mission and objectives, current work, methodology used to work with overseas partners, Charity Commission guidelines and organisational capacity, as well as the Memorandum of Understanding (MoU) with its closest partners.

Face-to-face meetings, telephone conversations and contributions to draft documents focusing on exploring Cyan International’s possible and future expanded roles and its close relationship with partner organisations have been central to this discussion as well as the organisation’s financial independence. Also, both Cyan staff and Board of Directors individual and combined meetings have taken place to clarify how these aspects can practically play out in the current world crisis. This process is ongoing at this stage.

2.3 Structure, governance and management

2.3.1 Organisation

Cyan International is governed by a Memorandum and Articles of Association, amended on 25 March 2014, and is constituted as a company limited by guarantee. The Board of Trustees, which normally meets four times a year, is responsible for strategic decisions, drawing on advice from the chief executive and senior management. Day-to-day operational decisions are taken by the Chief Executive and senior management. Unless the Board decides otherwise, the minimum number of Trustees is 5 and there is no maximum. Currently the Board aims to have 6 members. The charity, BMS World Mission, is entitled to appoint, and remove, up to 50 per cent of the trustees, whilst the remainder are appointed by the Board. Board-appointed trustees can serve up to three years and are eligible for reappointment at the end of each term. As far as is practicable, the Board will ensure that it maintains an appropriate skill mix and balance. The procedures for the appointment, induction and training of trustees are set out in the Cyan International Board Manual. An induction session is held for new trustees, normally prior to their first Board meeting, and a programme of any general or specialist training will be agreed between individual trustees, the Chair of the Board and the Chief Executive.

2.3.2 Related Organisations

Cyan International has an ongoing relationship with BMS World Mission and cooperation between the two charities, including the secondment of BMS staff to Cyan, is governed by a Memorandum of Understanding.

Cyan International established a wholly-owned subsidiary company in India, known as Cyan International (India). This was registered in August 2010, for charitable purposes, under section 25 of the India Companies Act 1955, with an initial share equity of Rps 100,000 from Cyan International. Cyan International (India) will assist Cyan International in delivering solutions to poverty in India and the surrounding countries.

The in-country branch office, known under the trading name of Justice Livelihoods and Health (JLH) began the registration process to become a Ugandan NGO, independent of Cyan International. The completion of this process has been delayed due to the Covid 19 pandemic in Uganda.

In June 2017 the decision was taken to close Reed Consulting Bangladesh Ltd (RCB), a company of which Cyan is the majority shareholder. The business is in the process of being wound down, a liquidator being appointed on 25 March 2019.

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2.3.3 Internal controls and risk management

The Board of Trustees has overall responsibility for financial planning, use of resources and the system of internal controls. There is an agreed set of financial procedures and clear delegation of financial responsibilities from the Board through to staff. An annual budget is approved by the Board and regularly monitored by staff.

Trustees consider risk as part of their routine governance. The risk register is reviewed annually in its entirety. Furthermore, two significant codes of conduct are adopted to ensure Cyan aligns with best practice in relation to effective governance and operations – the Charity Governance Code and the International Red Cross (IRC) Code of Conduct for NGOs in Disaster Relief.

The trustees recognise that areas of significant risk concern the transfer of grants to other countries, the possibility of misuse, fraud or money-laundering, or grants for humanitarian purposes being held up due to sanctions. Cyan’s Anti-Bribery policy takes into account the UK Bribery Act 2010 to ensure that we have effective controls in place to mitigate the risk of bribery in all its operations. Other mitigation actions include using known and trusted partners and a system of money-laundering checks. There have been no reports of misuse of funds identified during the year.

Trustees are aware of the importance of ensuring the safeguarding of all beneficiaries and maintaining integrity in all of Cyan’s operations. As such, all Cyan grantees are required to adhere to our Vulnerable Beneficiaries Policy, which includes a safeguarding policy for children and vulnerable adults. Cyan is committed to following DFID’s standards on safeguarding.

Finally, trustees are specifically aware of high risk to personnel safety in countries where Cyan works. During the year, deteriorating security affected placement locations for our personnel in both Afghanistan and the Democratic Peoples Republic of Korea (DPRK). In response to this, we have regularly review our crisis management and critical incident response plans. The crisis response procedure is well rehearsed and supported by phone 24 hours a day.

The Covid-19 pandemic introduced significant uncertainty in connection with core income.

Cyan is agile in its response to the pandemic in the UK and in the countries where it works. There is a significant financial risk but reasonable confidence that this can be managed within the charity reserve, whilst continuing to actively support partners overseas in their work and their response to the pandemic.

The pandemic introduced extra stresses and demands on overseas personnel and UK staff. Cyan is actively promoting access to counselling, and has introduced extra contact, flexibility, resources and activities to engender well-being.

2.3.4 Public benefit statement

Cyan International meets the definition of a public benefit entity under FRS102. The trustees have paid due attention to the Charity Commission’s guidance on public benefit and believe that Cyan International complies with the requirements.

2.3.5 Fundraising statement

Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities. Although we do not undertake widespread fundraising from the general public, the legislation defines fund raising as “soliciting or otherwise procuring money or other property for charitable purposes.” Such amounts receivable are presented in our accounts as “Donations and Legacies” and includes legacies and grants.

In relation to the above we confirm that all solicitations are managed internally, without involvement of commercial participators or professional fund-raisers, or third parties. The day-to-day management of all income generation is delegated to the executive team, who are accountable to the trustees.

The charity is not bound by any undertaking to be bound by any regulatory scheme.

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We have received no complaints in relation to fundraising activities. Our terms of employment require staff to behave reasonably at all times; as we do not approach individuals for funds, we do not have to particularise this to fundraising activities nor do we consider it necessary to design specific procedures to monitor such activities.

2.3.6 Charity Governance Code

The Trustees have reviewed their performance against the Charity Governance Code and are pleased to report that overall the governance is assessed to be adequate to strong. Improvements have been identified, specifically in the areas of diversity, and delegation and control.

2.4 Financial review

2.4.1 Income and expenditure

The income during 2021 was £246k (2020: £265k). The principal funding source was BMS World Mission. Total expenditure during 2021 was £265k (2020 £246k), of which £258k (2019 £239k) related to charitable activities.

2.4.2 Reserves

The Board has agreed a policy of normally holding between six and twelve months of budgeted expenditure as free reserves, to provide flexibility and resilience to cover any short-term funding crisis or a medium-term recession. At 31 December 2021 the free reserves of £117k (2020: £122k) represented approximately 50% or six months’ worth of the budgeted expenditure for 2022.

At the end of the 2021 financial year, £13K (2020: £27k) was held as restricted funds. These are due to be spent in 2022.

Total reserves at 31 December 2021 were £130k (2019 £149K)

2.5 Statement of trustees’ responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

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Year ended 31 December 2021

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 Statements are published on the charitable company’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the charitable company’s website is the responsibility of the trustees. The trustees’ responsibility also extends to the ongoing integrity of the financial statements contained herein.

In preparing the trustees’ report advantage has been taken of the small company’s exemption.

On behalf of the Board of Trustees

Chair Date: 2 August 2022

Alex Vickers

11

INDEPENDENT EXAMINER’S REPORT

Year ended 31 December 2021

Independent examiner’s report to the trustees of Cyan International

I report to the trustees on my examination of the accounts of Cyan International for the year ended 31 December 2021.

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)/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 the Company’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011 (‘the 2011 Act’).

Independent examiner’s statement

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

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.

Signed: Name: Judith Miller

Address: Sayer Vincent LLP, Invicta House, 108-114 Golden Lane, London, EC1Y 0TL Date: 5 August 2022

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

2021

2020

Notes
Income from:
Donations and Grants
3
Total income
Expenditure on:
Raising funds
Charitable activities
Transformed and empowered
communities
Accessible and improved
healthcare
Educational and learning
opportunities
Total expenditure
4
Net income / (expenditure)
before transfers
Net movement in funds
5
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Total
Funds
Funds
2021
£
£
£
47,428
198,413
245,841
47,428
198,413
245,841
6,855
-
6,855
12,308
69,549
81,857
30,306
129,254
159,560
3,177
13,543
16,720
45,791
212,346
258,137
52,646
212,346
264,992
(5,218)
(13,933)
(19,151)
(5,218)
(13,933)
(19,151)
122,118
27,204
149,322
116,900
13,271
130,171		 Unrestricted
Restricted
Total
Funds
Funds
2020
£
£
£
42,396
222,301
264,697
42,396
222,301
264,697
6,646
-
6,646
6,765
57,403
64,168
22,800
136,737
159,537
2,276
13,645
15,921
31,841
207,785
239,626
38,487
207,785
246,272
3,909
14,516
18,425
3,909
14,516
18,425
118,209
12,688
130,897
122,118
27,204
149,322

All operations are continuing.

All recognised gains and losses are included in the Statement of Financial Activities The notes on pages 14 to 19 also form part of these financial statements

13

BALANCE SHEET AS AT 31 DECEMBER 2021

COMPANY NUMBER 6843768

Notes
Fixed assets
Investments
7
Total fixed assets
Current assets
Debtors:
Due within one year
8
Short term deposits
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due
within one year
9
Net current assets
Total net assets
The funds of the charity
10
Restricted income funds
Unrestricted funds
General funds (free reserves)
Total charity funds		 2021
2020
£
£
1,617
1,622
1,617
1,622
-
88,518
67,620
67,620
140,591
81,417
208,211
237,555
(79,657)
(89,855)
128,554
147,700
130,171
149,322
13,271
27,204
116,900
122,118
130,171
149,322

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors have not required the company to obtain an audit of it's financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The financial statements on pages 12 to 19 were approved by the Trustees on 2 August 2022 and signed on their behalf by:

Alex Vickers Caroline Trimble Chair Company Secretary

Date: 2 August 2022

The notes on pages 17 to 23 also form part of these financial statements.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

1 Legal status of Cyan International

Cyan International is a company limited by guarantee and is a registered charity in England and Wales. Each member’s liability is limited, upon winding up, to an amount not exceeding one pound.

2 Accounting policies

a Basis of preparation

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are presented in £ sterling and are rounded to the nearest £1.

The following principal accounting policies have been applied:

The company maintains two types of funds. General unrestricted funds are funds available for use at the discretion of the board of directors in furtherance of the general charitable objectives. Restricted funds are funds subject to specific conditions imposed by donors.

All income is recognised in the Statement of Financial Activities when the company is legally entitled to the income, receipt is probable and the amount can be measured reliably. Income from grants is recognised in the Statement of Financial Activities as soon as it is receivable unless donor conditions related to performance and specific deliverables apply. These grants are accounted for as the charity earns the right to consideration through performance.

(c) Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Charitable activities include expenditure associated with the operation of the charity and the provision of its services. Costs of raising funds are those costs incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of Cyan’s charitable activities.

(e) Grants

Grants are made to partners and other parties. A liability is recognised when a commitment has been communicated to the recipient.

(f) Investments The investment in the subsidiary Cyan (India) is carried on the company’s balance sheet at cost less impairment losses. The investment in Reed Consulting was written of during the year as the company is now in liquidation.

(g) Basis of consolidation

The accounts of Cyan (India) have not been incorporated into these accounts on the grounds that Cyan International is a Small Group and the combined income is less than £1m. This report therefore provides information about the stand alone charity only.

15

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees believe that whilst there is uncertainty, this does not pose a material uncertainty on the charity's ability to continue as a going concern. The trustees therefore believe that it is appropriate to prepare the accounts on a going concern basis.

In May 2022, the charity had approximately £185,000 of cash available. The trustees have prepared a stress test and this confirms that should no further income be received, the charity is able to meet liabilities as they fall due for at least another 12 months from the date of approval of the financial statements.

Financial assets and financial liabilities are recognised when Cyan becomes a party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs). Cyan only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Creditors and provisions are recognised where Cyan has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

16

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

3 Donations and Grants

Donations and Grants
Guernsey OADC
Grants received:
UK Government DfID
International non-governmental organisations
UK Government DfID
International non-governmental organisations
Grants received:		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
2,428
25,008
27,436
57,901
-
22,469
22,469
-
45,000
150,936
195,936
206,796
47,428
198,413
245,841
264,697
Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
2,884
55,017
57,901
48,823
39,512
167,284
206,796
143,529
42,396
222,301
264,697
192,352

4 Expenditure

Expenditure on raising funds:
Expenditure on raising funds:
Charitable activities
Transformed and empowered communities
Accessible and improved healthcare
Charitable activities
Educational and learning opportunites
Transformed and empowered communities
Educational and learning opportunites
2020 Total Expenditure
2021 Total Expenditure
Accessible and improved healthcare		 Grants Governance and
Support Costs
Total 2021
Total 2020
£
£
£
£
-
6,855
6,855
6,646
52,485
29,372
81,857
64,168
129,254
30,306
159,560
159,537
13,543
3,177
16,720
15,921
195,282
62,855
258,137
239,626
195,282
69,710
264,992
246,272
Grants Governance and
Support Costs
Total 2020
Total 2019
£
£
£
£
-
6,646
6,646
6,555
40,572
23,596
64,168
36,083
136,738
22,799
159,537
140,566
13,645
2,276
15,921
12,057
190,955
48,671
239,626
188,706
190,955
55,317
246,272
195,261

17

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

4 Expenditure (continued)

Analysis of governance and support costs

Expenditure on raising funds:
Charitable activities
Total Expenditure
Educational and learning opportunities
Transformed and empowered communities
Accessible and improved healthcare		 Seconded
Staff Costs
Office Costs
Total 2021
Total 2020
£
£
£
£
6,855
-
6,855
6,646
7,560
21,812
29,372
23,596
18,617
11,689
30,306
22,799
1,951
1,226
3,177
2,276
28,128
34,727
62,855
48,671
34,983
34,727
69,710
55,317

Governance costs are included within office costs and are made up as follows:

Independent examiner's fees
Support costs		 2021
£
4,653
1,095
5,748		 2020
£
3,940
-
3,940

5 Net movement in funds

Net movement in funds for the year is stated after charging the following:

2021 2020
£ £
Independent examiner's fees 4,653 3,940
Exchange differences 800 1,799

18

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

6 Grant Expenditure

Grant Expenditure
Transformation Health* Restoration Education Total 2021
£ £ £ £ £
BMS World Mission, UK - 3,011 - - 3,011
IAM, Afghanistan - 103,774 - - 103,774
ACT, Tunisia 8,504 - - - 8,504
Odadus, Kosovo - - - 6,285 6,285
Guinebor II Hopsital, Chad - 22,469 - - 22,469
Guinea 4,105 - - - 4,105
Kasese Baptist Convention, Uganda 11,863 - - - 11,863
Gulu Agri Business, Uganda 16,046 - - - 16,046
Gulu Church Development 1,221 - - -
1,221
Gulu Globe Trotters - - - 7,258 7,258
ECTP Gulu, Uganda 5,935 - - -
5,935
CPP Gulu, Uganda 4,811 - - -
4,811
Total 52,485 129,254 - 13,543 195,282

All grants were paid to institutions not individuals.

Transformation
Health
Restoration
Education
Total 2020
£
£
£
£
£
-
-
-
-
-
-
125,894
-
-
125,894
ACT, Tunisia
-
10,844
-
10,844
21,688
Odadus, Kosovo
---
2,801
2,801
10,920
-
-
-
10,920
16,033
-
-
-
16,033
2,500
- - -
2,500
6,057
- - -
6,057
5,062
- - -
5,062
40,572
136,738
-
13,645
190,955
7 Investments
2021
2020
£
£
1,617
1,617
Reed Consulting Bangladesh
-
5
1,617
1,622
Gulu Church Development
ECTP Gulu, Uganda
Total*
Cyan International (India)
BMS World Mission, UK
IAM, Afghanistan
Kasese Baptist Convention, Uganda
Gulu Agri Business, Uganda
CPP Gulu, Uganda		 Transformation
Health
Restoration
Education
Total 2020
£
£
£
£
£
-
-
-
-
-
-
125,894
-
-
125,894
ACT, Tunisia
-
10,844
-
10,844
21,688
Odadus, Kosovo
---
2,801
2,801
10,920
-
-
-
10,920
16,033
-
-
-
16,033
2,500
- - -
2,500
6,057
- - -
6,057
5,062
- - -
5,062
40,572
136,738
-
13,645
190,955
7 Investments
2021
2020
£
£
1,617
1,617
Reed Consulting Bangladesh
-
5
1,617
1,622
Gulu Church Development
ECTP Gulu, Uganda
Total*
Cyan International (India)
BMS World Mission, UK
IAM, Afghanistan
Kasese Baptist Convention, Uganda
Gulu Agri Business, Uganda
CPP Gulu, Uganda		 Transformation
Health
Restoration
Education
Total 2020
£
£
£
£
£
-
-
-
-
-
-
125,894
-
-
125,894
ACT, Tunisia
-
10,844
-
10,844
21,688
Odadus, Kosovo
---
2,801
2,801
10,920
-
-
-
10,920
16,033
-
-
-
16,033
2,500
- - -
2,500
6,057
- - -
6,057
5,062
- - -
5,062
40,572
136,738
-
13,645
190,955
7 Investments
2021
2020
£
£
1,617
1,617
Reed Consulting Bangladesh
-
5
1,617
1,622
Gulu Church Development
ECTP Gulu, Uganda
Total*
Cyan International (India)
BMS World Mission, UK
IAM, Afghanistan
Kasese Baptist Convention, Uganda
Gulu Agri Business, Uganda
CPP Gulu, Uganda
40,572
136,738
-
13,645
190,955
2021
2020
£
£
1,617
1,617
-
5
1,617
1,622

Cyan International (India) is incorporated in India. The company owns 100% of its share capital. Cyan International (India) has run one project in the last year. Accordingly, group accounts are not prepared on the basis that changes arising would not be material.

Reed Consulting Bangladesh is incorporated in Bangladesh. The company owns 100% of its share capital. The compnay is in liquidation so the investment has been written off.

19

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

8 Debtors

Prepayments and accrued income
Trade debtors
Other debtors		 2021
2020
£
£
-
4,499
-
39,502
-
44,517
-
88,518

All amounts fall due for payment within a year. Trade Debtors income includes income receivable from BMS World Mission of £Nil (2020: £Nil).

9 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals and Deferred Income
Trade creditors
Other creditors		 2021
2020
£
£
9,774
9,774
36,128
64,496
33,755
15,585
79,657
89,855

10 Statement of funds

`
Total funds
India
Tunisia
Uganda
Unrestricted funds
Restricted funds:
Afghanistan BMS
Afghanistan DfID
Chad
Kosovo
Total funds
Kosovo
India
Tunisia
Uganda
Unrestricted funds
Restricted funds:
Afghanistan BMS
Afghanistan DfID
Chad
Guinea		 Balance at
01.01.21
Income
Expenditure
Balance at
31.12.21
£
£
£
£
9,270
77,692
(95,758)
(8,796)
-
11,026
(11,026)
-
4,433
22,469
(22,469)
4,433
-
4,134
(4,105)
29
9
6,302
(6,285)
26
175
-
-
175
26
8,512
(8,504)
34
13,291
68,278
(64,199)
17,370
27,204
198,413
(212,346)
13,271
122,118
47,428
(52,646)
116,900
149,322
245,841
(264,992)
130,171
Balance at
01.01.20
Income
Expenditure
Balance at
31.12.20
£
£
£
£
201
79,946
(70,877)
9,270
-
55,017
(55,017)
-
4,433
-
-
4,433
-
2,810
(2,801)
9
175
-
-
175
26
21,687
(21,687)
26
7,853
62,841
(57,403)
13,291
12,688
222,301
(207,785)
27,204
118,209
42,396
(38,487)
122,118
130,897
264,697
(246,272)
149,322

20

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2019

10[Statement of funds (continued)]

The Afghanistan BMS restricted fund relates to water, sanitation and health projects. The Afghanistan DfID restricted fund relates to a maternal health project.

The Chad restricted fund relates to a maternal health project.

The Kosovo restricted fund relates to education work.

The India restricted fund relates to gender-based violence work.

The Tunisia restricted fund relates to health work.

The Uganda restricted fund relates to rural health work and an agricultural development project.

11 Analysis of net assets between funds

Investments
Net current assets
Total Net Assets
Investments
Net current assets
Total Net Assets		 Unrestricted
Funds
Restricted
Funds
Total 2021
£
£
£
1,617
-
1,617
115,283
13,271
128,554
116,900
13,271
130,171
Unrestricted
Funds
Restricted
Funds
Total 2020
£
£
£
1,622
-
1,622
120,496
27,204
147,700
122,118
27,204
149,322

12 Employees

The company does not employ any staff in the UK; six part-time staff were seconded from an international non-governmental organisation and their time paid for at cost. Cyan's branch in Uganda employs 2 nationals (2020 2). The staff wages cost for the financial year was £1,967 (2020 £1,729)

13 Trustees Emoluments

The trustees all give their time and expertise without any form of remuneration or other benefit in cash or kind (2020– £nil). A total of £Nil (2020- £Nil) was reimbursed to trustees in respect of Board meetings.

14 Related Parties

During the year there were no related party transactions.

21