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
#196

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 Je￿rny 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 I1￿ERNATIONAL
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 organIsat￿ns. 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 diSa￿antaged
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 Volunte*inq 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 a￿a5 in order to
investigate relocation possibilities and potential establishment of micro*nterprises 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 g￿ater
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 PerfO￿nan￿ {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 communit￿5 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 awa￿ne$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 F￿Ure 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
DIRE￿oR5. 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 cons￿erIng 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 part￿r 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 Internat￿ntI. 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
Practi￿1.
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 res￿nSible 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 DI￿￿0r$ 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
unl￿tr￿ted 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 PrePa￿d 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 p￿pared in accordance with Accounting and Reporting bv
Charities.. Statement of Recommended Practice applicable to Charit￿$ P￿ParIng 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 COmpan￿S 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 preparat￿n 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 ar￿e 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 ar￿en 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. rem￿elatIOn 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 bett￿n ￿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