COMMUNITY AMBASSADORS INTERNATIONAL (Company Limited by Guarantee) REPORT AND FINANCIAL STATEMENTS for the year ended 31 March 2021 Company Number: on20446 Charity Registration Number: 1137338 111 •SAK)L13• 1411212021 COMPANIES HOUSE sc
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COMMUNITY AMBASSADORS INTERNATIONAL Contents Poge Reference and administrative information Dirertor5' Report Independent Examinerfs Report Statement of financial activities Ilncorporating Income and Expenditure Account) io Balance sheet li Notes formin8 part of the financial statements 12-16
COMMUNITY AMBASSADORS INTERNATIONAL Reference and administrative inforniation Dirertors Mr Cameron Rose Ichaimianl Mr lain Langlands (Treasurerl Mr lain Atkinson (resigned 10 June 20201 Mr Nigel Burgess Mr Jerny Bass Independent Examiner Emma Marshall. CA Geoghegans 6 St Colme Street Edinburgh EH3 6AD Bankers HSBC 55 Victoria Street Grimsbv DN31 IUX Registered Office 7 East Pallant Chichester West Sussex P019 ITR Company Registration Mumber 07220446 Charity Commission Registration Number 1137338
COMMUNITY AMBAW4DORS I1ERNATIONAL DIREcfoRS' REPORT The directors, who are also trustees for the purpose5 of charity law, submit their rep)rt and the financial statements of the charitable company for ihe year ended 31 March 2021. Objectives and kniv•l•es for ihe Public Benefft The directors consider that the most effective method of achieving the charitable companws aim5 and objectives is through dI¢t delhvery of programmes in areas where the charrtable company has long term volunteers and through grant makin& predominantly via partner organIsatns. The charitable company concentrates its work in particular geographical regions with the aim of providing benefit to local communities. In this early stage of the charitable company's development, work is pretlorninantty carried out by self-funded volunleers and partner organisations in overseas locations. This provides for a MO economic approach, Ilowing resource5 to be directly utilised for the delivery of our programme5 instead of being unnecessarily expended on staff and administrative costs. Using both partner organisations and long temi volunteers enables the charitable company to better utilise established infrastructures and bcal knowled8e to source opportunities more effectively. In setting the charitable company's aims and objectives and in planningfuture activities, the directors confim) that they have complied with their duty under section 17151 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefrt. The charitable company's objects are specifically restricted to the following= To advance education includin8 but not $tricted to the improvement of litern¢y, numeracy and vocational skills, for the benefit of people anywhere in the wodd- The relief and preventbjn of financial hardship in any part of the world. through the provision of Brants. services, consultant advice or 5UPPOrt desi8ned to enable individuals to generate a 5UStainable income and be self-sufficient; The relief and prevention of sickness. suffering and dIst$S whether due to poverty. natural or oiher disaster or catastrophe, and the a(fvancement of heatth by assistin8 necessitoys persons in any part of the world- To provide or assist in recreational. leisure and sporting activities or facilities designed to improve the conditions of life and social welfare of people in any part of the world who are othernise diSaantaged Iby reason of their social or economic circumstances. isolation. poverty, infirmity, disability, youth or agel- Any other assocrated charrtable purpose that may reasonèbfy be regarded a5 ana*ous with the objects above that may be of benefit to the community. Athievements and Perfofflian¢e Between lockdowns. international travel restrictions and partner organisations curtailing their activities overseas, this year up to 31 Marth 2021 has been a challenge for Community Ambassadors International volunteers. However, against this backdrop, the'board of directors have encouraged volunteers to continue with what has been possible for the public benefrt. At the same time. COAM directors have also supported volunteers in their decisions regarding their" own relocation and travel plans in the light of COVID considerations. COAM continues to focus on initiatives that lead to sustainable changewithin the community. rather than those that are temwrary fixes. As some project activity has been curtailed, a significant amount of volunteer time has been redirected towards provi-ding consultant to help other organisations with similar approaches in regard to developing projects Wbthin local communtties, seeing ths as a pract4cal way of maximising public benefit during these times.
COMMUNITY AMBASSADOR5 IP4TERNATIOP4AL DIREcfoRS' REPORT Icontinuedl Athievements aftd Perfornwnce (continued) As in previous years, the main partners. our volunteers have collaborated with have been Solbon International, Global Hope Network International and A8ilis in various communities across Indonesia, Laos, Vietnam and China. COAM Voluntee help with Culture and Language Acquisition coaching and supervision of volunteers arriving in these countries las'well as some limited advice to volunteers just starting to accliffjatise to living in Tajikistanl. Assisting these volunteers and workers wrih these organisations to both aid fluency in national and local minority languages in turn dirertly helps volunteers succeed in the long-temi effectiveness of their community-based projects for the publicbenefit of the wider communities. Skills Oevelopmeftt& ConsuttantAdvicefvr Volunteinq Expots in Culture andLanguageA(qui5ition fCIAI (Svlowesi. Indonesio and otherSoutheostAsion regions and those waitiftq to be able to trovelj With the shutdown of language schools. ourvolunteers with experience (particularly in Indonesial have been helping advise partner organisations with how to develop both language skills and cultural understanding in their communities. Thls has led to shared experiences of what does and does not work ¢)ver zoom meetings, ané how to corttlurt socially distanced CLA training. Where lockdowns allowed for renewed interaction. although pro8re5s has been slower for some learners. volunteers and workers have been able to increase their participation in more layers of community interaction. However, even when following some of the more careful COVID protocols, there have been instances of COVID among volunteers with one developing lon8 COVID and the resultant decision taken to advise that she return to her home country (Australia) for a full recovery. No orientation programs have been able to take place for new personnel dLte to travel restrictions. There has also been a severe curtailment of travelling to minori(y language aa5 in order to investigate relocation possibilities and potential establishment of micronterprises to benefit under- developed areas on Sulawesi, Indonesia and in Laos and in Vietnam. However, m05t support meetings have continued with guidance taking place virtualty. The board and volunteers continue to prioritise supptying consultant advice to others who also practice a community-based approach and have a high desire to learn local languages and culture to be most effective. This includes advising and encouraging language programs that have been developed by tutors initially trained by COAM volunteers over several years. Viryin Cocoftut OillVCO) Developmentin both West S¥lowesi •ndSoyth Suhwesi There have been less restrictions in the two VCO village production facilities in villages in both West Sulawesi and South Sulawesi. These continue to suppty an important source of income for many families in otherwise impoverished situations. The process uses the~Direct Micro E¥pelling- IDMEI lechnique of VCO production. Using the DME proce55 involves small-scale processing of coconuts at the village level, retaining a gater percentage of the profits Irather than sendin8 coconuts e15ewherel to produce h%hly sought-after VCO. The shells contribute fuel forthe drying table. and the oil is extracted using a manually operated cold press within an hour of the coconut being opened, leadin8 to a quality product that is saleable dOMe5tKal and fit for bulk sale to an exwrter. Up to fifteen people are ernployed in each facility by lotalty established sotial entrepreneurships Ithat our volunteers have helped establish and advise).
COMMUNITY AMBASSADORS INTERNATIONAL DIRECTOR5. REPORT (Continued) Achievements and Perfomiance (continued) Cocoo Development Projert in Westsulowesl The Cocoa Development project in conjunction with Solbon International has continue(I with funds supplied through and in partnership vlith Global Hope Network International. COAM volunteers have continued to ensure that the project is administered well locally. coordinating with local government and village personnel and supeNising help provided by an Indonesian team. One volunteer has also assisted the 'Cocoa Sustainability Partnership, {CSPI foundation in Indonesia with expertise gained ihrough establishing the program. Farmers continue to teach one another principles that have been learned that help reduce crop disease, grow superior quality of seedlings (through nursefies that volunteers have helped to startl and enhance grafting skills (that are key to rehabilitatingolder tree stock). However, educational trips forfarmers to centres of excellence elsewhere in West arHJ South Sulawesi have had to be delayed to a future time. Ass15tlng on Edurnti¢Mal Iftstitute & Earthquake Reliel. West Sulowesi, Indonew In January 2021. volunieers in West Sulawesi attached with the MI Institute were instrumental in providin8 tarpaulins and socks and overnight provisions Irice. noodles and otherfoodl for manyfamilies who evacuated their house5 after an earthquake of magnitude 6.2 during the night on IS January. Despite COVID restriction5 on other parts of Sulawesi, MI Institute national workers trnined by COAM and Solbon volunteers We able to purchase and provide books for a small community library initiative. This has Supplemented reading programs that specialise in enabling children from non-literate households learn to read in their local language. as well as the national language land for some. in English tool. Due to the return to Germany of one Agilis volunteer, further education in communrty health inrtiatives has had to be postponed until after the pandemic. With a view to the wider public benefit. one volunteer has continued with the translation of culturally appropriate reading materials in the local language during the pandemic restrictions using a team of local helpers. Locol Crafts workers und Guides trnined to work within Tourism in Ifietnum With significant restrictions in Wietnam. our associated volunieer couple Iboth fluent in Vietnamesel have had to (Jelay the launeh of all tourism flxussed projects. These were to be a model for supplying work opportunitie5 Wlthin a village for both guides and craft-based activities to serve cultural tourists. However, in collaboration with COAM volunteers, they have contit)ued to learn the minority language to help prepare to most effeclively support the local ¢ommunit¢s language and culture wst COVID. We also continue to advise several Agili5 personnel who are close to fluency in Vietnamese national language and culture about future development of communily projects. Educotsonol Institute, Westsulowesi. Imlonesio The MI Institute in West Sulawesi continues with the cooperation of volunteers from Solbon International and Agilis. Sports initiatwe5 and En8li5h camp5 have continued to provide some level of communty engagement, followed up with reading program5 that 5pecialise in enabling children from non-literate hou5ehold5 learn to read in their local language. as well as the national language land for some, in En81ish too}. In addition, there have been a number of limited opN)rtunities for education in community health initiative5. A curriculum ha5 been available for students to develop 5ki115 and cultural awareness for overseas study- a core vision that the instilute wishes to equip local people to study further afield, after which they would be able to return to use their skills in their community in West Sulawesi.
COMMUNITY AMBASSAOORS INTERNATIONAL DIRECTORS, REPORT Icofflinued) Achievements and PerfOnan {continued) Locol Crcfts workers und Guides troined to work witthn Tourism in Wietnam One volunteer (fluent in Vietnamese) has now started a tourism project to be a model for providing work within a villa8e for both 8uide5 and craft-based artivtties to serve mainly cultural tourists. We are continuing Io Provide support and oversight for a volunteer with a partner organisation to Irve and adjust to starting the project in a cluster of villages wrf(h potential in Vietnam's northwest. We continue to advtse several Agilis personnel who are nearing fluenty in Vietnamese language and Cultu atx)ut future development of community projects. Support olEnglish teaching in High Schools ond otherEnglish Groups in cllregions As a semi regular activity and commitment to small rural communities. some volunteers provide periodic small English groups to help young peop with no regular access to lessons. others teach some classes in local Secondary / High Schools. We have increased involvement with some Solbon International volunteers working in NW Laos, in assisting with advi about a Community development project involving English teaching and other sustainable projects. The relationships gained through such interaciion atthe village level do Ereatly enhance a volunteerfs primary network of contacts in developing community-based initiatives. The Directors see this as complementary to the vision an.d objects of COAM. especially in establishing community relations for future commitments. In preparation. we have often encouraged volunteers to gain CELTA lor equivalentl trainin8 in teaching English as a basic pre-requisite for volunteers. GenerolAssistance to poorcommunities with 8ureoucro(y and occess to Medicolprobysion in oll regio Additionally, a by-product of our volunteers living and engaging with communit5 lalongside other responsibilities that they havel has been to provide help for members of rural communities with forms and general bureaucracy to fulfil various legal requirements. This ranges from helpin8 locals with issues to do with livelihoods being threatened. accommodation damaged or fulfilling the requirement5 for registerin8 transportation. Sometimes volunteers provide practical and economic assistance to make those transition5. Sometimes, it is an act of kindness to help villagers correctly complete bureaucratic or other legal requirements. In the truest sense, COAM volunteer5 have acted as ambassadors for local loften rurall communities, creating awane$S and connerting them to resources for help with INelihood. medical and legal. In keeping with CoAm's vtsion, this ambassadorial role does not duplicate state provision of these services. but instead through good encouraging volunteers and partner organisations to gain experience in the local Cultu Jnd language helps connect villages to what is already available in these areas. Areu Assessn7ent andSurveys• West and5outh Suluwesi, lfftlonesio, tfiam, Laos & Elsewhere Area assessments imiofving travel have been postpone(r until some easing of COVID travel restrictions. However, volunteers in partnerorganisations (such as Solbon Internationall who have returned totheir home countries have been guided towards virtual research of undeveloped minorrty-lan8ua8e areas in preparation for lrfiing of international and local travel restrirtions. Plans for FUre Periods The directors continue to explore additional avenues for the invofvement of our volunteers in both direct engagement, or supporting organisations commtlled to 'community focussed. development. and for attrarting likeminded individuals to volunteer with us.
COMMUNITY AMBASSADORS INTERNATIONAL DIREoR5. REPORT Plans lor Future Periods {contlnued) COVID-19 will p)se a challen8e to the charitable Companrfs aaNities. however during 2021- 2022 the direttors aim to-_ l. Continue support for language and culture acquisition options that are designed to equip volunteers to specificalty learn within a community, such that villagers themselves can be the direct teachers for volunteers: 2. Continue with supporting Indonesian co-workers in the development of the cocoa project. continuing with the support network established and enabling nursery development and the pursuit of government grants to produ 5eedling5 in othervillages. Continue to networkthrough the national support structure within Indonesia for cocoa. the 'Cocoa Sustainability Partnership. ICSPI- 3. Continue to a5SlSt both Indonesian and expat co-workers in both village5 With a VCO production facilitv. This will involve supporting expatriate volunteers in the initiatives. continuing to support efforts to secure long term contracts for anyVCO stock produced. and advise on potential branding idea5 to enable greater sales of the VCO and cocoa within the domestic Indonesian market.. 4. Advise at the MI Institute. helping the development of its educational program and culture/language preservation initiative and the developmeni of predictive TEFL testing for locals seeking educational opportunities abroad. In ad(lition, help in conserIng a new health education initiative- 5. Provide continued advice and support through assessrnent crtteria for understanding needs presented in towns and villages in other Asian countries. Continue with consultative ties with other volunteers in Southeast Asia. partrcularty new volunteers asSOCiated with COAM in Indonesia. Vietnam and Laos currently studying language and cuhure. Both work toward5 consolidating volunteer resources in Communit$ already targeted: but continue to collate ongoing research into new areas: 6. Expand the supporter base forcommunity Ambassadors International and more aclively promote regular 8ivin8,' recruit additional volunteers overseas. preferably those with local knowled8e and personal funding where our role wtll be to deliver programmes, materials and connect with partr organisations- 7. Continue to develop other relationships at a projert level with partner organisations to assist with the development and implementation of overseas projects. such as but not limited to- lil Solbon International. lill Global Hope Network InternatntI. liiil AEilis' 8. Encourage raising of personal subsistence sUPPOrt by Community Ambassador volunteers. Financial Re¥iew The result5 for the year are set out in the Statement of Financial AttNities. This year there was a net expenditure of £2.04712020.. £4,175) with net income in unrestricted funds of £1.89012020- net expenditure of £1,665) and a net expenditure on restrirted fvnds of £3.93712020-. net expenditure of £2,510). This results in year end funds of £5.71912020: £7.7661. made up of a deficit on unrestrirted funds of £70412020.. £2,5941 and a surplus on restricted fund5 of £6,42312020= £10,360). supporters The dirertors a grateful for the tangible and in-kind support which has been received from our partner organi5ations. indNidual donors and volunteers.
COMMUNITY AMBASSADORS INTERNATIONAL OIREcfoRS REPORT (Continued) Reserves policy The directors, reseNes policy is to retain sufficient funds wrthin the unrestricted reserves of the charitable company Icurrently estimated circa £1,000) fortuture governance and èdministratNe requirements together with a contingency to cover unexpected expendrture or a fall in income. At 31 Marth 2021. unrestrirted reserves are in deficit by £70412020- defKIt of £2,594) whKh falls below tar8et level. The directors are aware of the need to rebLtild general reserves however given the situation arising from the COVID-19 pandemic, it is expected that the target reserves figure may not be achievable in the next financial year. Grunt making policy The directors consider erant making an effertNe means of delivering assistance to overseas projects in accordance with the charitable objects usin8 local partners tO8ether with ihe support of long terrn volunteers. Through acce55 to facilities, expertise, staff and other resources in the field. such partners mav be better positioned to deliver timely and effective pro8rammes. Our grant making policy 15 reviewed each year to align our grants with our priorities and areas of actrvity for the year. Unconditional grant5 may be awarded where local partnerships are established and meet selected criteria within targeted geographical areas. Strurtufe, Governance. Management Governing Document Community Ambassadors International 15 a company limited by guarantee and is governed by the Memorandum and Articles of Association. Each member has undertaken to contribute an amount not exceeding £10 to the assets of the company in the event of its being wound up. As at 31 March 2021 there were 4 members. Recruitment ond appointment of Trustees The current directors of the charitable company. and those In offTrce throu8hout the year, are listed on page l. The directors. defined as tru5tee5 in the Articles of A550ciation, are all members of the company. Under the requirements of the Memorandum and Articles of Association. one third of ihe dirertors retire and a eligible for re-election at the first general meeting called in each calendar year. Trustee induction ond trt7ining All directors appointed are familiar with the charitable companrfs activities and their legal responsibilities as trustees. Board members are provided with a copy of the Memorandum and Artbcle5 of A55ociation and receive regular update5 on the financial Situation of the company. An indurtion proces5 is in place for any new member appointed to the Board.
COMMUNITY AMBASSAOORS INTEftNAnoNAL DIREcfoRS REPORT {Continuedl Dirertors. Responsibtlities Stalernent The dirertor5 (who are also trustees of CornmunityArnbas5adors International forthe purpose of charity lawl are responsible for preparing the Direttors. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kinedom Generally Attepted Attountin8 Practi1. Company law requires the directors to prepare financial statements for each financial year which 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 cornpany for the year. In preparing these financial statements. the directors are required to: select suitable accounting policies and then appfy them con5iStentfy". observe the methods and principles in the Charitie5 SORP 2019 IFRS 1021: make judgements and estimates that are reasonable and prudent: state whether applicable UK accounting standards have been followed. subject to any material differences disclosed and explained in the financial statements- and prepare the financial statements on the going concern basi5 unless it is inappropriate to presurne that the charitable company will continue in operation. The directors are resnSible for keeping adequate accountine OrdS which disclose with reasonable accuracy at any time the financval position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2(M)6. 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. The Report of the DI0r$ was approved by ihe Board on 10 December 2021 and signed on its behalf by: laln Lan8land$ Director
INDEPENDENT EXAMINER'S REPORT TO THE DIREcfoRS OF COMMUNITY AMBA55AIX)RS INTERNATIONAL I report to the charitable company directors in my examination of the financial statements of the charitable company for the year ended 31 March 2021 which are set out on pages 10 to 16. Responsibilities and basis of report As the directors of the charitable company {and also its trustees for the purposes of charity lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2CK)61'the 2006 Act.). Having satisfied myself that the financial statements ofthe charitable company are not required to be audited under Part 16 of the 2006 Art and ore eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner'5 Statement I have completed my examination. I confim thal no matters have come to my attention in connertion with the exarnination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charitable company as required by section 386 of the 2C(16 Act,. or the financial stalements do not accord with those records- or the financial statements do not comply with the accounting requirements of sertion 396 of the 2006 Art other than any requirement that the financial statements 8ive a'true and fairVie which is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. During the examination. the following matter has come to my attention= the charitable companVs unrestricted fund5 are in defKit albeit this has reduced. Directors are aware that Steps need to continue to be taken to address this as disclosed in note I to the financial Statements. Emma all CA Independent Examiner Geoghegans Chartered Accountants 6 St Colme Street Edinbur8h EH3 6AD 10 December 2021
COMMUNITY AMBASSADORS IKfERNATIONAL STATEMENT OF FINANCIAL AcnwnES {In¢orporaiing Income and Expenditure A¢¢ountl for the year ended 31 March 2021 Notes unltrted Restricted Furnts Funds Total 2021 Total 2020 Income from: Donations and Legacies 2.5CN) 23.555 26,055 19.402 Total income 2,500 23,555 26,055 19,402 Expendituwe on: Charitable activities 610 27.492 28.102 23.577 Total expenditure 610 27.492 28,102 23,577 Net expenditure and net movement in fvnds 1.890 13,9371 I2.(7) 14,1751 Total fvnds brought tonvard at l April 2020 12.5941 10.360 7.766 11,941 Total funds c¥ried forward at 31 March 2021 {7041 6.423 5.719 7,766 All income and expenditu is derNed from continuing actNities. The charitable company has no recognised gains or losses other than those included in the Statement of Financial Atti¥itTres above. io
COMMUNITY AMBASSAIX)RS114TERNATIONAL BALANCE SHEET As at 31 Marth 2021 Notes 2021 2020 Current Assets Debtors Cash at bank and in hand 5,511 988 7.549 937 6.499 8,486 Creditors: Amounts falling due within one year Creditors 17801 17201 Net Current Assets 5,719 7,766 Net A55ets 5,719 7.766 Fund5 Unrestricted Fund5 Re5trirted Funds 17041 6.423 12,5941 10.360 Total Funds 5.719 7.766 For the year ended 31 March 2021 the charitable company was entttled to exemption under section 477 of the Companies Act 2006 relating to small companles. Directors. responsibilities: The members have not requested the charitable company to obtain an audit of its financial statements for the year in question in accordance with Section 476; The directors atknowledge their responsibilities for comptying with the requirements of the ALI with respect lo accounting records and preparation of financial statements. These financial statements have been PrePad in accordance with the special provisions of Part 15 of the Companies Art 2006 relating to small companies. Approved and authorised for issue by the Board of Directors on 10 December 2021 and swed on its behalf bv: lain Langlands Dirertor (Treasurer) Company Reglstration Number: 07220446 li
COMMUNITY AMBASSADOIIS INTERNATIONAL NOTES TO THE FINANaAL STATEMENTS For the year ended 31 Marth 2021 Accounting policies The Significant accounting wlicies applied in the preparation of these financial siatements are set ¢)ut below. These policies have been consistentfy applied to all years presented unless otherwise stated. 80sis of occounting The financial statements are prepared on a going concern ba515 under the htstorical cost convention. The financial statements are presented in sterling which is the functional currency of the charitable company rounded to the nearest £. The financial statements have been ppared in accordance with Accounting and Reporting bv Charities.. Statement of Recommended Practice applicable to Charit$ PParIng their financial statements In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011. the COmpanS Act 2C(16 and UK Generally Accepted Accounting Practice. Community Ambassadors International meets the definition of a public benefit entity under FRS 102. The financial statements are prepared on a going concern basis which assumes that the charitable ompany will continue its operations for period of at least twelve months from the date of approval of thefinancial statements. The direclors recognise that unrestricled reserves are currently in deficit and efforts are being made to attraLt unrestricted donations, which will help to redre55 this tssue. On this basis. the directors believe the going concern basis of preparatn remains appropriate. bl Income All income is recognised once the charitable company has entitkmenl to the income. it is probablv that the income will be Ceived and the amount of income receivable can be measured reliably. Oonations. legacie5 and similar incomTrn8 resources a included in the period in which they are receivable, which is when the charitable company becomes entitled to the resource. Expenditure Expenditure is recognised once there is a legal or constTUCtr¥e obligation to make a payment to third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is atcounte(J for on an accruals basis and has been classified under headings that aggregate all costs lated to the category. Charitable expenditure comprises those costs incurred by the charitable company in the delivery of its activities and services for its beneficiaries. It include5 both tosts that can be allocated directty to such activities. those costs of an indirect nature necessary to support them and an allocation of governance costs. Donations payable are payments made to third parties in the fyrtherance of the ofy'ects of the charltable company. In the case of an unconditional grant offer, this is received once the recipient has been notified of the award. This notrfication gives the recipient a reasonable expectation that they will receive the grant. 12
COMMUNITY AMBASSADORS INTERNATIONAL NOTES TO THE FINANaAL STATEMENTS (Continued) For the year ended 31 March 2021 AccountSng polkles (continued) Expenditure Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charitable company and ils compliance with regulations and good practi. They therefore include the costs of independent examination. Other suppjrt costs relate to the administratNe costs of runnin8 the charitable and are allocated to charitable actr¥ities accordingly. dl Foreign exchonge Foreign currency tran5attions are initially recognised by applyingto theforeign currency amount the Spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign ojrrency at the balènce sheet date are translated using the closing rnte. Debtor5 Debtors are recognised at the Settlement amount due. Cash ot bonk Cash at bank includes cash and highly liquid short iemi investment with a maturity of three month5 or less from the date of acquisition or opening of the de$rt or similar account. 81 Creditors Creditor5 are recognised where the charitable company has a present obligation resulting from a past event that will probab $Urt in the transfer of funds to a third party and the amount due to settle the obligation can be measured reliably. Creditors are normal reco8ni5ed at their settlement amounl. h) Finonciol instruments The charitable company only has financial asset5 and financial liabilities of a kind that qualify as basic rinancial instruments. Basic financial inslruments are initially recognised at transaction value and subsequently measured at their settlement value. Fund accounting Unrestricted general furbds are funds whith can be used in accordance with charitable objectNes at the discretion of the dirertors. Restricted funds are to be used for partTrcular restricted purposes Within the charitable company's objectives. Restrictions are when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria 15 charged to the fund, tO8ether with a fair allocation of supkxirt costs. Toxation stotus A5 a charity. the company is general exernpt from tax on income and gains to the extent that those are applied to the charitable objects. No tax charges have aren in the period.
COMMUNITY AMBASSADORS INTERNATIONAL NOTES TO THE FINANCIAL ATEmENTS (Continued) For the year ended 31 March 2021 Donatlons and legades . Unrestrirted Restricted 2021 2020 Donations Gift aid 18,737 7.168 20,737 7.668 19.835 11,woi 51x1 2.500 25,905 28.405 18,835 Income from donations and legaoes includes £2.5(xI12020- £Nill of unrestricted incorne and £25,90512020.' £18.8351 of restricted income. Charitable artivities Unrestricted Restricted 2021 2020 Subsistence Grants Support costs Governance c05ts- Independent Examiner'5 fees 27.142 27,142 21,IX13 1.854 430 350 720 610 27,492 28.102 23.577 Expenditure on charitable activities indudes £61012020: £2.2321 of unrestricted expenditure and £27,49212020.. £21,345) of restricted expenditure. Subsistence grants were paid monthly to 4 knng tem) volunteers resident in various countries or i51ands within South East Asia. Director< expènses. remelatIOn and related partytr•Dsartions Board members (who are also deemed to be the key management of the charitable companyl are not rernunerated and did not receive any reimbursement of expenses during the year12020: £nill. The were no related party transactions in the year12020- none). Net Income/(expenditurel is stated after choniin8 2021 2020 Independent examinerf5 remuneration 720 Debtors 2021 2020 Accrued income-gift aid 5.511 7.549 Creditars 2021 2020 Accruals 720 14
COMMUNITY AMBASSAI)ORS INTERNAnoNAL NOTES TO THE FINANCIAL STATEMENTS Icontinyedl For ihe year ended 31 March 2021 Movement in funds At l April 2020 At 31 March 2021 Income Expenditure 2020121 Untestricted Funds 12,5941 16101 17041 Restricted Funds South East Asia (Mainland) Fund South East Asia Ilslandsl Fund Central Asia Fund 6.285 16.870 16,978} 120,5141 1,113 4,847 463 8.491 63 10,360 23.555 127,4921 6,423 Total Funds 7.766 26.055 128,1021 5,719 At l April 2019 At 31 March 2020 Income Expenditure 2019120 Uniestiirted Funds 19291 567 12.2321 12,5941 Restricted Funds South East Asia (Mainland) Fund South East Asia Ilslandsl Fund Central Asia Fund 1.141 9.975 1,754 6.148 12.287 41Xl 15,483 113.7711 12,0911 1.806 8,491 63 12.870 18,835 121.3451 10,360 Total Funds 11.941 19.402 123,5771 7,766 15
COMMUNITY AMBASSADORS INTERNATIONAL NOTES TO THE FINANCIAL 5TATEMEpifs (Continued) For the year ended 31 March 2021 Movement in funds l¢ontinued) UnrestrirtedFunds.' These comprise the general funds of the Charitab company. Re5trlrtedFuftds.' South EostAsio fmoinlgndj Fund Long term volunteer subsistence and partner organisation grants are funded predominantly by regular donations from individual supporters for the delivery of community programmes on the mainland of South East Asia. South EastAslo (lslondsj Fuftd Long term volunteer subsistence and partner organisation grants are funded predominantly by regular donattons from individual supporters for the delivery of community programmes in the islands of South East Asra. CentralAsia Fund Long term volunteer subsistence and partner organisation grants are funded predominantly by regular donaiions from indNidual supporters for the delivery of community programmes in Central Asia. Analysis of net assets bettn ndS Unrestricted Restricted Fund Fund 2021 Total Unrestricted Restricted Fund Fund 2020 Total Net current assets 17041 6,423 5,719 12,5941 10,360 7,766 16