Company registraiion number: 9017447 4rity registration nUm￿r. 1159320 TheGivingMachine (A ¢ompany limited by guarantee) Anfi￿al Re￿rt and Financial Sta¢￿ents for the Year El￿ed 31 Decembtt 2021 COMPANIES HOIISE 30SEptsI BELFAST Hopper & Co Chartered ACcowiW￿s & liegisiered AtsdilOIS 6 Doogh Road Bally¢lar¢ Co Antrim BT39 9BG *)BDMB3MZ' 3010912022 CCthIPANIES HOUSE JNI #158 TheGiYingMxhiae Relerence and AdmiDi5tralive Dttails Trwtees Mr M Ro8crs mrR0PPL￿￿l Ms C J Hann¢ll M5 R E WilliaTh50n Mr P M Bwimytyth Senior M•nAym¢Nt l i*•dtrship MT R Morris CEO Team Cb*rity Regi$tr*tt•n Numbtr 1159320 C¢fflp*Ay Rt8iMr•¢ion Nwmb¢r 9017447 Reg15teTed oifKe 14A Gv*y Pawk Bishop's Sionford Henfordshirc CM23 2HX In4eptndent Ex•winer Hopper & Co CIMn¢red Accowmants & Reg•￿ered Awjiiors 6 Do8￿ Road B￿11)￿111¢ Co Amrim BT39 9BG TheGivin%Ma¢biD¢ Truslees. Report The 1rn51ees. w'ho are dired0￿ for ihe Pur￿$￿ of twrtpany low, pr¢s¢ni ihe annual report iowher Myth the rinartcial thicmcnis ol.thc clthrithble compHny (or ytar crthl 31 Dcctml%r 2021. Objedives aDd *tliv•lies Objeets The clwiiy's objetlives areto tnable to be an irtlusiv¢ b¢10￿0￿ ¢lK)i¢¢ eY¢ryort b￿$ othline io g¢n¢rdi¢ fr¢¢ donoiions for ihr UK b￿¢d rh)ri￿ble of their C￿1￿¢. PublAC btntfii To pro1￿1¢ the rJTi¢icncy arKI clTeciivtness ofchaTiiie& for profA Of￿11581•0￿5 voluNary orwi5aiion5 in panicular, noi exclusb¥'¢l¥', bv promoiinB charithbk givbn8 Ihrough gi%'inB 5¢rvices which apply iechnology aThl bchaviowol scienc4 wvidiii8 trainin& advice and suprA)rt 10 charhiles in ￿ use or communicaiion m¢dia wOE￿InK voluNeerin8 b). donors and PrOs￿1Ve thTr)r> io ¢hari¢ies for Iht public benefii. The In￿1¢¢5 ¢onfiTh ilm IW hve complied with the rtquirernents ofsert￿ 17 ofthe Th8ri1ies Aci 2011 10 have duc wegard 10 the public berKfii 8uidartt pthlished bj, Ihe Clariiy CoftMni$*on for En818nd and Waleg. Going tottttrn Ai lh¢ iimE of8PPToYin8 ih¢ aCCOUNS. the Tntsttc5 ha%'e a rusonabl¢ ￿p￿latIOn lh* thc choriiy has adequate r¢sourcc5 to coniinuc in OFthiional exiAer*e for ihe fore5ceabk futwt. Thl￿ the Tntsices coniinuc 10 adopi ihc going concern b&sis of accouniins in Pr￿2￿1n$ Ihese firwKiBI stsiemeNs. The chariry, ha$ 8 ftei liobiliiies posiiion M ihe yvdr cnd bui Ihc rtmain o)nfKkni ihai 9JifKI￿l rcgjurces i%yJl be tbvailabk as debi rirMnEc 10 any sknnfall5. Tn￿1￿$ *wd D(fJetrs Tht ivusitts *rtd otTiccrs serYir¥ duru¥ Ihc ycar ald sinrc Ihc yev eTKi as folknw5: Truswes: Mr M Rogers MrRDPPwcdl Ms C J H•nnell Ms R E WilliamsoTh Mr P M Bw1¢Th￿fth S¢nK)T Mw*z¢rncm l LcwJ¢rship tr R Morris Sirurtllrni g•v¢rn*aet And min•8ellbtiit The Chariils 8OVtrning d￿Umc￿l 1$ ihE Mcmornnthxn w¥J Ani¢l¢s of As50ciSiom In ik ¢Y¢nl Df ih¢ ¢È>mpany Th￿ulld ￿ Trusi¢¢s thr¢ rtquir¢d 10 ¢omribth¢ £1. ¢2 TheGivingMacbin¢ Tr￿$1￿$. R¢wJrt UrtdLY ibe re4u1rern￿ts of Ihe Memorandum and Ani¢les of Atyjclal￿Tr the I'njstrts of the Tharily aT¢ el¢¢ted lo scrye for a periodof up 10 threc l'ears after which ihev bc rtre1cci￿. Thc CharbN sccks io ¢T￿￿e lh￿ Trns¢ces Miih a ranet oftxwience from uryihbn EyJsine5S Profcssion serve on the Board. ln the CYEni of particular sknlls dnd oxprriente ￿llIg losi dut 10 f￿]reMcn1, individuals ar¢ approachcd io offer themselves fot tledion io the (kn. Tw$i¢u ¢ah s¢ry¢ up 10 3 tern￿ of 3 years atltr wthith Iky M05E Tru51e¢$ arc fllTrdliar with th¢ role oftlK ¢hariry Ihrough Iheir Tnsittship ofik c￿rI1>.. N¢w Tru5t¢¢5 arc PTovided rcki'ani infornaiion and are brbefed on ihebr k8al obliwions TespoDsibiliiie5 aJ TnJ*c5 of chari Thr Ch￿ty is mano8ed and dirtticd by its Tn￿' risk ¢An kn¢ in the Sthteme*)i of Accouming Poli¢ics in finanrial Mai¢meJMS. Ftsnds held *$ ¢ustodi*D trnsttt •• behalf •t•tbeTS In¢lud¢d wiihin ¢uts¢N assw •¥J ¢t¢ditors ¥e anM)wMs r1¥1￿ io b¢n¢ficiary a]loc￿lOn5 held b). the Chariiy. These ants)unis b¢¢n rin*fer￿￿ bj. tht In￿￿S rw. be paid in line with Ihe Ch￿[￿$ policy on clwimbk pa>rn¢Ms. St*tethtDt of Ttr•stets' Resyjnsibilities The InJSiccs Iwlx) art •Jso th¢ dirctth ofTkGivingM*hin¢ foi the p￿￿￿e5 ofcompany law} w¢ rcsponsible for prtparinB lh¢ Inmtts. repon firmncial 5thtem¢nts in actordarft iviih ihe Uniied Kingdom Accoumin8 Siandards OJniied Kingdom CKwdlly A¢ttpi¢d A¢eounling Ptaaic¢) and applicablc law and rryulaiion5. The r¢pon haye been wepared in accorda￿¢ ￿7th Ihc Provisions in ihe Companies A¢1 2006 Tela¢inz io small cofflwies. Compan). laii. requirts ihe Injmees io prew¢ finan¢ial si•¢meftES for fin￿¢741 )tar. Under wmpany laiv Ihc irnsie¢s approvc th¢ rtrwKTr8151M¢ryKnts unless they are salisfied ihal Ihcy 8lVt s and fair vic￿. of (hc stsie of affairs of Ihe rhuiiable ¢ompw thj of 11$ im¢oming r¢sow¢es appli￿lOn of rc50urcc5, including >is incomc arbj ¢xpeThliiurc. for pyrityj. In preparing ihÈ%¢ fuAncial sthicments. the trusitts are required 10-. sekffl suithble acco￿ting policies aTrl wl¥' them co)￿1#¢￿11￿. obs¢ri* ihe methods prirK4¥le$ in ih¢ Ch¥ili¢S SORP: mok¢ jUdgerner￿ asKi ¢SEirTwt¢$ Ihai ar¢ ond pnthrjl.. sthi¢ iiheiher 4wlitabk UK A¢eguTht1￿ have bce4) folk*MYd. subj￿1 io any miierTral departures diyKlosed expjaincd in thc finarti81 sthtcmtslls". and ¢p*t Ihe ritm￿lS1 stQEemtni$ on the loin8 concern b35is ￿ li is iryprnw1￿e ￿ pr¢swhe th81 ihe ch¥iiabl¢ company iiill ¢oniinue ih bus1r￿S In￿1¢¢3 are reynsbbk for ke¢pin8 *9we ￿t￿ni[￿B rttoT& sufficieN 10 show w)d ex￿91￿ ihc IwriLabl¢ Eompany's trdnwciims atMJ disclose with reasonable accJJrao' ai anv tirnc ihc finm¢ial F4)silion ofihe ¢baritsbl¢ ¢ompany and ¢nable ¢hem io en5we Ihai the firty3rK￿1 ￿al¢Men15 comply wilh the Compafiit$ Aci 2006. The). Hrc also TCSPOtLsibk for saft8uatdin8 iht 0SStts of the dwiiablc company and for takiftB reasonabl¢ $i¢ps fw lh¢ w¢v¢ntlOD aDd de*aion orr10￿ •r¥J other wrc8uIAriii¢ Small eomp•Dies provisi•n statemeif This r¢w1 has been pr¢ptrt4 in wirdanct Iht SMDII Compani¢￿ ￿81m¢ vnder the Compan*$ Ad 2(￿. Tht rtp)n 14x5 apjxovcd by tht In￿ets oCthE charli> on 26 July 2022 aThJ si8￿d OA iis behalf b .. P88e 4 TheGiviDtMa¢hime IndepeDdetht Examither's Report to the Irusiees of T1￿cIVi￿gm￿Cknitt* ("th* Compaoy") I r¢pon io d*%i¢)' +)n my exkniinaiion of the *¢¢ounts of the Cornpan>' for the y¢Ar thjcd JI D￿eMb￿ 2021. RtJpoNsibililits and bA5is of rnport As ihe chariiy's irwitts of Iht Crrfnpory (and also its dirtthOTS S)T tht purrA)sts of ojw). la¥'l >'ou are respo￿•ble for th¢ weparwion ofthe a¢cowus in with the requirunents oftht Compani¢5 Act 2￿)6 {'Ihe 2006 A￿.). Haying 5ali5fKd rn￿1[ Ihai the ofTh¢GiYinBMxhirt OT¢ r*x requirrd io b¢ avdii¢d wwyrr Part 16 or Ihc 21K)6 aThJ ¢ligibk for ￿3m1nd110ry I report in rry¢a of my ¢xaminaiion of yo ¢hariiy's a￿￿15 as scdion 145 of ts Charili¢5 A£t 2011 I'lk 2011 Ath,). ID C?vrying Dul my cxuminaiion I hov¢ follo￿rd thc Direthi0￿ given by thc Ctharii> ComMiss￿n u¥kr s¢(tion 145(5Xbl of Thc 2011 Aci. Sincc the C¢hmpany's 8ross income extecdtd £250.OtKI your examinet be a member of a b)dy limed in setlion 145 oftht 2011 Ati. I tonfirm l am qualified EO uThJerthkc tht examin￿10￿ be￿￿Se l am b member of Ch¥kTed AcCoLMhi8th￿ lrtl•n4 whi¢h isfjrt ofthc liatd I have compleied my Cxamin￿10n. I ronfirni that nts mattLTS hyc comc ￿ m). attcniitin in with tht exwninaiion giving me ¢aus¢ io beli¢ve-. . AccountinK rA)i kepi in respea of T￿1vIl￿aCh1nt seaion 386 ofiht 2(A)6 Aci- or Z. Ihe f*co￿S do Mi accord wilh tsse rccoftl&" 4)r 3. Iht accounts do Compli, wilh iht accouMin8 rtgUirtmt￿S ofscL*ion 396 of tht Aa other iha any r¢quirem¢ni thai th¢ 8i%'e a and fail ￿thI£h is rKJi a mailer tonsideroj as part oran indepeThJem examinaiion: or 4. Ihe accoums have Mi been weptred in accordanct with the mdhr*ts and pritKiplcs of the &aiemcnt of Recommended P￿1¢t for WA)rti￿ by th¥ities lapplicable io chariiies preparing iheir a¢¢oLIIIts in a¢¢ordahc¢ wilh tk R¢portin8 Standtrd •ppliuble ih UK aNI Republie of Irel¥Thl (FRS 102)1. I hai'e ￿ concerns aThJ kLI'e come across K* oiher m￿lerS in cormertion the c¥ambnllh)n io iithich iitertlion should bc tho in ihis fCtAYi in order 10 cmble a wbJerstsThJin8 ofihc xcount$ 10 ￿ rtthd. S Hopp¢r Chanercd Acix>wiiants & R¢BiSCTpJ Awlitors Chartered AccouThtants lielaTrd 6 Do&&h Road B4llycJ*¢ Co AnTrim BT39 9BG 27 July 2022 Pa8e 5 TheGivin8MachiDe Sisttment of Finanei•l Afifvldes for the Year Ended 31 December 2021 (ID¢ludiDg Ineome and Expenditun A¢¢ount afjd Stal¢meot of Tol*l Recognised Ggins attd Lwes) T•t¥l 2021 f••ds Noie Donaii(xu and le8acies ch8rii&bk aciii'ili Inv¢Mrn¢fti in¢off¢ 31.970 236,276 31,970 236,276 Totsl income 268.290 268,2A) Ch¥itsbk ￿li1,111t$ 1288.765) 1288.7651 Tothl exFndiiure 288.765 288.765 cxpeThliiu W￿}vemen1 in funds (20.475) 20,4751 (20,475) (20.473) R¢¢on¢lll#tltyD of fu•di Tothl fwK15 bro￿ (of 470.09 470.095 Tothl furKts forw)rd 490.S?O Tol¥l 2010 Uarestri¢¢ed funds Income and frnm: Lh)naiions und legaci¢s ChariiJbl¢ Jaii'iii¢s Inv¢$th￿fil ineame thher in¢on 35,403 248,510 152 35.403 248.310 152 Totsl incomc 284.069 284.069 EApeNdil¥re OTr: Charitsblt ￿1vIlIt$ 299.J37 299,337 Tothl extthlii Na expcThliiur¢ 299 299.337 15.26 115.2681 Nffl mvemem in fun (13.268) (15.261) R¢¢on¢llixth)n of ftyods Tolal fwK15 bThJy8hi fon4wI (454.827 454,827 Toi•l ¢wioJ 18 (470.0951 1470.095 All ofihe charity's aciii'iiits derive from ¢oMinuin8 opeNi0￿% dwing the PEtiods for 2020 k% in Jw¢ 18. The pages l 10 18 fomj an ini¢y81 pan of ￿$t fiTha￿ MaiCTr￿n Page 6 Thecivingmathine {RegisiratioD number: 9017447) B*]*net Shttl as 8131 December 2021 2(121 Nole Flxed #ss*ts Inthngiblc Tthgiblc assc15 12 13 39,025 5.886 52,031 23,993 44.911 76,024 Cyrr¢DI ¥ss¢ts Deb￿r$ Cash ai bank and ih hand 14 3.200 43.225 410 46.425 52.961 Cr¢4itOT5: Amoynts fallimi wi¢h•• •nt ye¥r 16 {47.759) (53,616) N¢t ￿rr*￿t lilbiti￿5 11,334 (655) To¢•1 a55¢ts1¢s5 <￿Tre￿I li•bililits 43,577 73,369 Credllors.. ArAounts fillifyg dut afvtr morn oAt ye*r Net li•bilities 17 1534.147 1545,464 49),570 470,095 F¥nd¥ olihe ¢harity: UTrrtSirfet￿ income f*ads Unrcsiriffled fijnds 490,570 470,095 Toi*l fundi 1490,570 1410,095 or Ihc financial year ¢rnlit4 31 1)¢¢¢mber 2021 the charity Wds enliiled io exemmion from audhi under kciion 477 of the Compwwes A¢1 2(rfb6 reloiing ￿ small ¢ompathiu. Direciors. ￿5￿￿511￿111I¢s. Th¢ mmbvr$ hay¢ l¢qui￿￿ rkwiiv w obtsin of ity accoums for iht %'ear in w¢Mion in arcordancc wilh SrfliDn 476- HDd The dir¢rWrs ￿k>￿￿kd9¢ Ih¢ir rtsponsibi7ilies for ¢omplvin8 i%ryih the reguirenxNs ol'tsk wilh resr* 10 ¥rouNing r¢cords and the of¥¢owis. Th¢s¢ linan¢ial sialemen￿ hi'e t¢¢n wcpved bn x¢ordw*e sp¢¢ial pro14sions r¢laiin8 th ¢ompani¢s subject io Ihc 5rnall companie5 re8ime ￿lIhin Pan IS ofihe Companies Att 2006. The fIn￿¢101 sth*m¢rts on pges 6 10 18 w¢r¢ 4PFwv￿J by i 2022 aJ)d 5igncd on I￿11 bchaifby: In￿¢¢5, for iw on 26 July The on pa8u 8 10 18 form an bnic8rn1 pan of finllncial 51aicmeni& TheGivingMathine No¢e$ ¢0 Ihe Fioan¢i¥l Ststtments for tht Year Ended 31 Dteember 2021 I Charity stsI￿S The charii) is limiied by 8uararnce. incolrrf￿a1cd in England. and conseq￿nI1) does not hai'e $knre ¢apiLII. Each of Ihe Iruytes 1$ libble to Coniiibuie ￿ amouni exceding £1 iowards thr •ssds of the ¢lwiis ith ihe ei'eni of IRquidaiiDn. addre￿ of its rryiy¢r¢d oiftt 1$: 14A Gr4n¥¢ Park BislK>P'S Siortford Hcrtfordshire CM23 2HX These r)nwKial x*erneMs wuc authori5cd for issw by the try￿¢¢5 on 26Juty 2022. 2 AcrouoliTrk ￿11¢11$ m•ry of s￿RIfiC•￿¢ *t¢•4Trli•t polirie5 •Dd •t¢•￿TrI1•1 ¢stim#t*s Th¢ prirteipal OCeOUnlin8 p)lieits applied in Plepa￿ll0n of Ihese fwwKial $i￿¢m¢n￿ are sd b¢hw. Th¢s¢ Njliciu hay¢ co]k%i4thily 4wlied ￿ all ihe ytaTS txes¢n*d. ￿ks5 othm4yst aaicd. Sts¢•n*nt of ¢ompli•wet The firtattial $iaienKnts have t*en prepared ifv aCcOrda￿e A¢wuniir¢ and Rcwning by Chorili¢s.' &aLcmcni of Rectsmmc5ykd Praaitc lapplit3bk 10 thtirilTres prepaiin8 iheir in accordance wilh the Fin•n¢ial R¢ponin¥ Siendard appli¢obk in UK and R¢public ofirel8Th1 {FRS 1021) {i55ued in Ocio￿T 2019) - (￿OrItieS SORP (FRS 102)}. the Finan¢￿￿1 Rtwx1in8 StsThJard applicablt in ihc UK aNJ R¢wbli¢ of Ireland IFRS 102) aod ih¢ Compani￿ Au 21 B•555 of prep¥railo TheGiviWachir* nxets the definiiion of a pthli¢ benefii eNiiy wKkr FRS 102. Aslds and liabiliii¢$ ar¢ iiiallv reco8nised * hi#wical eo* or transartM)n ￿lesS ￿hr￿%￿se in ihc rtleThi •wi￿lir rM)li¢)' ￿1¢% Going e•neern Tht finarfjal aai¢m¢nts Ixen pw>Artd on a 80in8conccrn basi5. th￿¢¢$ lssess iht wc of 8Oill8 con¢cm is 4)ptopriaie i.t. thtre ore ry mai¢ri41 WK¢rtalnit￿ r¢l¥¢d ¢v¢ni$ or ¢thJilioiis thai may ¢asi 54gnificarn do￿ ors the abiliiy of thc rhwil). £4)nEin￿ a% R goir* corKcrn. Thc in￿et3 rnake this in w ora period of ont ycar (rom the dal¢ of approvol of fittaheial *4emenis. EAempl•on from prnparini • cash Ihw stxttmenl Th¢ charily owed to early ath)pi Btslleiin I pthlishcd on 2 FebnMn• 2016 and haye Ihcrefsxe noi inclvd¢d ) ¢#sh Ikjw Slai¢m¢N in th¢s¢ finwKi•l sweftKn All income is recogniscd ortce Iht ¢hariiy has cnitilerneni io ilKome. li is probable Il¥Ji thc irKo]A¢ ￿,111 b¢ ttceived ihe am0￿ ofihe intomt rttciTthble tan bt mt&SW￿ ttliably. Py8 TheGivingMachiDe Notes to th¢ FiD•n¢ial Stgtements for the Year Ended 31 Derembtr 2021 DON￿10￿$ ar¢ re¢ognised IIK Ch￿ilY kn bctn [￿li(￿d in wriiin8 of Ix)Ih Ihe amunt aThJ sdilemeN d￿¢. In th¢ ¢Y¢m iFo1 J &)no¢Tron is 5￿j￿1 10 Te9uirc a kn'cl ofwfornwtKe by I￿ ¢haril)' ￿rOte the riiy is cmiilcd 10 Ihe fwNJs. Ihc income is defcThed and rtwgnix.d unlil ciib¢r condilioDs ar¢ full)" rw. or Ihe fuifilmeN olih05c ¢0Thliiio￿ is ulK)11)' u'ith*) control clwily and il is PToba)le ihal Ihtsc ondiiion5 will be fi￿rIlled in Ihe ￿VIrt1n￿ ptrt Exptndilure All expcndiiurt is rec08Th￿ ortt there is o legal or ¢￿tr￿li1,¢ obliWion ￿ tbi exw*litur¢. li is probabk seiilemeni is required and ih¢ amowtt be m¢a$w￿ r¢liably. All alkKaid io thc applirdble cxpcndilurc headirg ih* awc8aie similar costs lo Ilw ￿e80￿.. IVI￿e cO￿S ran￿1 bc ditccil). aiiribulEd 10 panicular ￿adIn¥ ha%'e been alk￿1￿1 b¥sis il'iih Ihc usc of r￿uT￿S, wilh ccnlrnl $lBff coAs allocthcd on ba%i$ of lime stthi, •nd Jtprt¢iaiion ¢harg¢5 alkK•¢d on thE ￿nIOn of thc a￿1.5 WC. Oiher tog$ ￿ o11(*ai¢d bas¢d on lh¢ 4Y¢ad of aa(f¢o Chwitsbk ¢xF¢NliIy￿ rompris¢s Ilw)s¢ Costs irKurrcd by ihe chariiy (kliiw ofits ￿¥VIll¢S and strvices ror ils brnrfiriarirs. li irKlwk5 costs thDI alk￿ed dire£ily kn sKh aciiviiics and thse costs of an indire¢i nettssarv io support Ih¢m. Support eosts ¢OSts Irf1￿1¢ (¢ntTrl fundiLW and havc been alIL￿ed ￿ adiviry COM ¢a*BoTies on ¥ basis ¢onsiMeni wilh Ik o(r¢sourc￿. for ¢¥ampl4 allo￿1￿ woperty LThS by (loor or sthlT costs by ihe lime spenl and other ￿31$ b). Ikir u5a8e. Coverninee rosts Th¢se irtlwt¢ th¢ ¢osis #iirikn?bl¢ lo tk th¥ity.'5 com￿la￿e thiih and rwuiremEm5, including oudil, sir4lcgi¢ maDagcm¢ni iwuAce5'5' rncdings and weimburscd ex￿1￿5. Taxatio The ¢lwiiy is ¢on$idurd Ihc Ic5ts sa in Pwagroph I Sdthilc O of the Fin￿￿¢ Act 2010 and Ih¢r¢for¢ li m¢¢ts th¢ d¢finiiion ol # cwnpany for UK ￿￿F￿)￿lOn pj1￿5¢$. A£cordingly. Ihc chawii>' is w)ithiially cx¢mM frorn Ilxaiion in res￿1 of irmne or capiial 8ains rtctived Mihin caie8ories covcrcd by Chamcr 3 Part I l of the CorWjr￿1On f&¥ Ad 2010 or S¢dion 256 of Ihe T&¥aiKw of char￿&bic Gains Aci 199l 10 cxi¢nL ihai $wh in¢om¢ or gal￿ ar¢ 0ppli¢d ¢WI￿%1¥¢1Y lo tsithbl¢ p￿$¢& Gogdwill Gwdm'ill is amortixd oyu ils us¢fil lif¢. ￿th1¢h sh￿7 w ¢%¢¢tyJ )r*5 if a rtliablc esiim*e ofik lif¢ Tgngibk fixtd Issets INlii'idual fixed 45%ts (￿InS £5(kl.Mor ¥e iniiially rtrordc4 ￿ COA. Arnortiiation Amonisaiion is F*ovidcd OTh wttanBible r￿ed as to olTll* toa, kss ¢s1imacd re$iduaJ i'al ovcr lhclr￿rKrIcd wcful Cror￿n1¢ lifc a% follo￿￿. TkneGivingMacbiDe Noles to the Fin#ntial Siatements for th* Year Ended 31 December 2021 Amtl eli$s AmortiS•¢ioA m¢ihod #nd r*te IIPh Suai8ht Line Depretifylion AAd 8*￿￿1￿110 D¢pT¢fi?iion is pTovid¢d on I￿g]￿k fLxed $0 as io iwiie off Ihe com (* valu*10￿ Icss sny e51Lmaicd resithal valuc. ovcr Ihcir cxprthed ￿￿lu1 e¢01￿Mi¢ life as follows= Asset tllss ITS!'$i¢ms FbYlU￿$ & Fiitin Compuicf5 D¢prn¢lalhn rn¢thod aod rnie 25YD SITaighi 25% Svaight knr 25% Siraighi Lin¢ Trgde dtbtOTS Tra¢k dcbiow5 art [r￿n custonKrs m¢rcWise g)Id or servic¢s perfornleil in ihc ordinarv £oursc of knints5. 'rrade delMOT5 aff recogni5ed iniiiallv ai thc Th¢y ￿ Sub￿9￿¢DI1Y m¢asw¢d )1 wTh)rtised co$1 in8 Ihe clTethive inierem Me￿d. less pmI75ion for impaiTmenL A provision for the impaintTreni of Irade dcbiors is eS￿b]Ithd when is objeuivc evidenc¢ thai ihe chariii. ￿111 b¢ abl¢ io roll￿1 all 2mounis du¢ *c￿rding io ihe Original iernL% ofth¢ receivabk C•sth ••d t¥51b Cash ond cll51L equiiwl¢N5 comprise cash on I￿nd call ond oiher short-i£Ym hi8hly liquid iAvesiTh¢nts thai arc Ttadily conirniblc io a of ¢ash ond 8rt sybje¢L LO an insi8nificani risL- of thJn8¢ in value. Trade trndliors Tra(k ¢r¢dilOts aT¢ obliWions io ptyy for or setvices have been acquired in the ordinar). courK C*r b￿•￿t$S from suppliers. Acco￿1$ pa>*ble are cla&%1f￿d as cuNetM liabiliiies if Ihe chvii) docs nor have an ondiiion)l T1￿bI. ai lh¢ ¢rwJ of ihc rEFX)ning period. io defLY seiilemeni of tht crediior for M I￿1 iiv¢lve Monik￿ after IIK reponing dai¢. IfiheT¢ is #h uKotsJiiiowl io defu setr1en￿ for 21 It￿ iu'elvc moni ft¢r ihe rcponing dai¢. ihc). 4rE pr¢sem¢d y5 rnllrycur￿ lthbslilies. Trade crediiors we reco￿lSed iniiialli. u Ik iwan5othion prirc drNI gJbstquenilv me8SUrtJ 41 amortised co sing Ihc cncuivc Im¢r￿ Bomwittgs Ini¢r¢si.karin8 borT¢*Wkn¥S arc irMii•lly r¢wd¢d ai fair ￿l￿t, of irnnstKiion cosi& lThieresi-bearbng b)Trou'ings are subseq￿ni1v (arried ￿ ¥rnMis¢d tOSL thith the dilTeRnce kiwttn Ihc prr*eeds. of iTrnsa¢iion co$is. aThJ Ihe amouni duc on r¢dcmNion being re¢o8nised as a chaT8C 10 the Sthiemeni of Financiol Aciiviii¢s OVK th¢ puiod ol"th¢ r¢levam borrom Iniercsi txpen5c is r¢w8ni5ed on thc bosis of cff¢diYe ini¢rca •KI is incluw in imcftsi pa)Yble and similw charg¢ Borro￿.1￿85 arc classified as CUWTCnl liabiliiies unless ihe chariiy hos In unrondiiionaj ri8lw 10 defer seul¢mtni of Ihc liability fof ai twelve D￿nIh5 afiu the re￿n1Th8 due. P•ge 10 TheGivingMa¢hine Noks to ihe Flna*elal S¢alements (or the Year Ended 31 December 2021 F•nd ￿nIc1￿ Urtrtsirieied income fijthts are lh￿ ¥e available for the distreiion ft¥rthepknce or th¢ obj¢diiw ofih¢ ¢htrilJ'. Fin*Dti*l iDslrnmMts Financial a5Srts and financial Jiabililits art wised iht chwity L￿o￿t5 Q ￿￿Y io the contratiual PfOV15ions ofihe instyumtN. Financial liabiliiies and cquiiy insthTheNs classified atcordirt8 10 ihe subsiance of tht conrraciual afran¥emerns eniu¢d inio. An tquil) inSlTumeni is •ny ¢imiiaci tlot evidew a residual im¢ra in the 8s3ets of Ihe chariiy 41ftcr deduthin8 all of lis liabilili¢& All finan¢iJl J&sds liabilities or¢ inli1￿￿. pr*¢ (￿¢l￿dIng tsa￿￿110￿ ¢￿$), ¢x¢¢pi for Ihos¢ fioah¢io1 £lauif*d a% ai fair thro￿1 prvfrt or whirh ￿ inilitylty. m¢&wred * fair valu¢ {￿1th is DOM￿lIY Ihc i￿T￿lOn pricc ¢x¢ludirg coms). wkss I￿ ￿8¢m￿N ronsiilui¢$ o rinancing Ir4nsa¢iion. If an arrangffl*M consi11￿¢5 a finan¢ir8 ir￿￿10T& lh¢ financial or finamcial liabiliiv is mcasur¢d ￿ ihe pr¢s¢N valw of fthure pa)wKnis diKoumcd & a mark¢i raic of iMcw¢s1 for a sirniltr brMnuN¢m. I..)naJ￿1￿) ass¢ts ￿ liabilitie5 we onl). otrsd in the sthicrffjem of f￿￿la1 p)siiion and only ￿then ih¢re ex1￿ a legall). enforceable righi 10 sei off Iht rccoEnised am0￿*s aThJ ihe thwity inicnds tiihcr 10 5Ciile on a nei basis. or 10 reolise the assei and setile liability simulianeo￿1y. Financiol 8$s￿s 8re (lereco￿1Std a) c4>nirdci￿I ri8his to the cash frorn ihe ftnan¢inl &￿1 txpirt or we setiled, b) Iht charily lftartsftrs 10 *M*htr party substorniall). all of iht ri8ks and reward% of OWm¢￿Ip of th¢ finaty¢ial awL or ¢) Ik dwiiy, d¢spil¢ h)vin8 $om& TWI ￿1. signifKanl risks Or￿ rriY4rds of 0￿￿e￿ilP1 has irJn5fcrYed ￿￿rnI Dfthr io aTMxhEr p3rty. Finarti?I liabiliii¢5 ?r¢ d¢T¢rog￿ O￿v kn lh¢ oblig*ion SP￿lf1￿ ￿ ih¢ contwall is iJixharg¢d. ¢an¢¢ll¢d or cxpir¢s. TheCiviDgMachine Notes lo the Fin¥4ncial Siatements for the Year Ended JI December 2021 DebfiMsfftiMeMts Dth Insltymen￿ whi¢h med the fdkni'ix* t1)thimN￿ are sknquenily meawr1￿ * amortised ¢osk usin8 the cffcaiv¢ irncre￿ fflcihod.. la} Thc conirJciual Ihc l¥)Ider is (i) a r￿ed arno￿￿ (li) a pDsiiii'e fixed r4¢ or • p)Siiiir iyriable rate- or lili) a combinaiion of a rKJsiiive a r*8aiive fixed rae and o ￿￿111ve vwriabk T￿¢. Ib) The COM￿ J￿Y r*ovidt for repaymthts of Iht prx*4ial or the rdurn 10 tht k*lder knih) 10 b¢ linked io a sirtgle Telev•rti obsen'ablt irtdtx. of Betttral price innaiiort of in ￿$¢1) ihe dc in*rnmcM 1$ d¢fiornir4*¢d. Fffovithd links we r¥bi l¢*. (c) The o)nirKI ma). provide for a ￿ern1•nable of lh¢ r¢tym 10 ih¢ htslder dwinE iht lifc of Ihc instsurr*ni. pyovidcd Ihai li) Ihc ncw sa11sfi￿ condiiion 14) and tk 1$ ￿ ¢Ohlin8tt)t on future events oiher than {1} a chan8c ora Corn￿￿1 I'aTiablc Nc:12) 10 proie¢i Ihe holder againsi ¢redil deier1oF￿Éfj of ih¢ i$suer {3) chaTh8e$ in levies applied by a centr61 or uisimg (rom thange5 in T¢lcYanl I￿011011 OT I•iw, or (li) Ihc rat¢ 1$ & m&rka Mt ofirttrtm and ￿l$fleS conth.tion (a). (d)"fhcrt Is Iitr comratiual Prov￿lOn toukl, by its Itrm. rtsujt in ik knldtr 105in$ the principal amounl any ini¢r¢$i ￿lThb￿bk ￿ Ihe ¢wrtht period or per (¢1 Contra¢iual proi4sioms th• pemiii isw LO prepay a thbt ijwNm¢nt or p¢miii ih¢ I￿lder 10 put it back lh¢ i55ucr before miiwiiy zre rKM canlingeni futurc eVCn￿ oihcr Il#n to proieci th Mtder a8aiTr51 the credii d￿eriOratH>n of Ihc or J ¢lMnge ID ¢¢otrol ofthe issu¢r, or io w•ieu Ihe knlder or isswr a8tsin￿ cwes levies g￿led b) 8 Ctn¢rdl bank or arising frotn ¢han￿ in r¢l¢vart t&YalN)n or law. (fj Contyaciual wovisions may ihe ¢MaL¢ion of the Tcwm of ihe debi itl%trWrth￿. proi'ithd ihe reiwn Ihc knldeF an). ￿h￿r ￿nIrl￿￿al provisions applicablr durir4 th¢ exi¢nd¢d terni Saiisfy, tht toNJii1o￿ of DL**l in#rwn¢nts thai ar¢ cl&sstCird as pa)iblc or ￿￿¢1￿￿ within onc )w on iDiii¥l r¢¢ogrLiiiDn ivhith mc¢1 Ik aboir condiiions 2re rn￿wed ai ihc undiscoum¢O amunl ofih¢ 4)r ￿h¢1 coN*id¢r4iDtt ex￿¢{1 10 be p8id or rtc£iYed. of impwrnKffl. With th exceyton of some kd&in8 iThEmimcr4 othEr dr￿ iMnThcnts ihcsg mwjisions are mea5UTed ai fair nlue IhrouKh profil or1055. Commiim¢ni$ io rhak¢ re¢¢iv¢ 109r4 whith lh¢ ¢•ndiiwx6 mthior*d alyove are [r￿￿d w co IThthi¢h may be nil) Itss imp3itmtnt. Th¢ besi ¢videtic¢ of f•ir i8 a qw)*d pJic¢ for • id>)ii¢al Assa in an athive rnarka. Whcn qwied prices ar¢ wav¥ilabl¢. the pri¢¢ of a re¢•n f£)r an id¢rtlital osset provides twdentc or rair valtt &$ long Iherc Iws nthi Si￿lf￿an1 changr in tr0￿Mi{ or a signific8nt lapse of time since ihe ¢Tonwiion look pla¢¢. If lh¢ Inarka is xiii'e •ftd re¢em ir•ns¥iioNs ofat) ideniical assth on Ihcir owi are 8￿d of fair tslu¢, th¢ fair Val￿ is ¢NIM￿¢d by usin8 ) I'JI￿liOn i¢¢hni91*. Pa8e 12 TheGivio£Ma¢bifje Notes to ib¢ ￿￿$•¢1•1 Stst¢m¢nts for the Year Ended 3J De¢¢•b¢r 2021 3 frorn do•atio*$ and lry•ti UDr¢51rirt¢ol funds Gt*tT*I Total fuuds Donai*)ns fmm iTKlividuaJs 31.970 31,970 To¢•1 f•r2O21 31.SIRI 31,970 T•t•l fvr 2•20 35,403 35,403 4 Ibtotht t&*tit•blt •¢tivrfi fuAd5 GeDtrxl TolDI Clwriwbl¢ Auivili¢s 236.276 Z36.270 T•t41 for 2021 236,276 236,270 T•tal for 2020 248.510 248,5JO 5 Vr•veslmtvJi i*tomt Vort51rid¢d Total Central Inieresl re¢eiY&)k and similar I￿￿me.. Initrcsl receivablc on bank derffjsits 44 Tolal for 2021 44 44 To141 Cor 2020 IS2 152 6 Expefidit¥vt tb*rit*bbE •diwities 8c13 TheGivingMa¢hiDe Noles lo tbe Finantial Statements for the Year Eoded 31 Dettmb¢r 2021 fuThd¥ Centw•l T•tal Note Chariiabk A¢iii'iiics D¢prrriJlioJJ: wTh)nis#riDn ¥yJ tstrwsimilar eo Alloe*ed $uppM Co￿$ Cm)ver￿n¢¢ CDYS 243,582 243.582 12,270 1.800 12.270 1,800 T•t*l for 2021 288.765 288.765 Tot•l 1012020 299,337 299,337 Tof*l ¢SPtodliure In #ddilion 10 Ik eyp)Kiiiw¢ w8]Jryed aF#)Ye. Ihcre are also 8OVernXtt C4)srs of£i.81)0 {2020- £2,INX)l ithith r¢lai¢ dirculy 10 ¢hariiable •thiviti¢s. Se¢ ￿1¢ 7 for hrther dethil 7 An•ly5i5 of g•v¢rn•w¢t •nd swpport t•sts Gov¢rTranee costs UTrrt#rkied funds CeDer Total fund$ lthpcr¥J¢ni cxamin¢r ft¢s Éxaminaiion of ihe rtnathcial sil￿nts I,8(Kl Toi81 tor 2011 1.800 Tot*1 for 2020 2.OQO P•gc 14 TheGiviDgMackiDe Notes ¢9 the Financiwl Sia¢ements lor the Year Eaded 31 De¢enbber 2021 8 Net incomillgloutgoine rtsoDrtts Nei ￿j1¥01￿8 rewurces for ycar itt1￿￿¢. 2•21 2020 Dcprcciglion off￿￿ Amortisaiioti of gI*)d￿)I) 18.107 13,(rf16 22,131 9 Tr￿tte$ remuAerdtiDIl And txptThse5 No inw¢e5. nor persons con￿C*d wryih tlw hyt rttciTrtd Yrmunemion from Ihc thariiy durinB the 10 IndtpeThdetht es*miber's rtm¥fyer*li 2021 2020 EXIts￿in*L0n of lh¢ financial sw¢The I I T*x*iio Tht eharii). is a rt8iSlCrtd charity aTrJ *J therefott eXtm￿ fr￿ ￿￿￿10n. 12 Int•nribk fJAed asstts G••dw•ll Total Cost Al l January. 2021 130.067 130,067 Al 31 tk¢ember 2021 130.067 Amorti￿110n Ai l Janw 2021 Char8e for the ycar Ai 31 D¢cunb¢r 2021 78.036 13.006 78,036 13.th)6 91,042 Ne¢ b•ok v•h¢ At JI D£cemb¢r 2021 39,025 39,n25 Ai JI D￿eMb￿ 2020 52.031 52,011 Pag¢ 15 TheGivlDIM*¢hine Noles lo the Fln*nelal Statements for the Year Ended 31 Dttember 2021 Devtlopmefil t05ts DcvclopmLYii costs hai'c bEcn withli5ed in accordancr 4Yxh FRS 102 ScctiDrt 18 IntsnBible Assds Othtt Il)an Goodwill knd *e Ihercfort Th)11rt4ied as e defi¢ii its the ¢knrits'. 13 T￿lible wets Furnl¢•re *Ad tquipmtnt Total Cosl A¢ l Janwy 2021 401.256 402256 Ai 31 tkrcmkr 2021 402.256 D*preri¥lio Ai l JanL4ry 2021 CThargo for lh¢ )'¢ar 3711,263 18.107 378,263 18,107 At 31 tk¢embeT 2021 396 370 N*¢ b•ok v•lu* Ai 31 D¢c¢mbet 2021 5.886 5.886 Al 31 Dcrcmber 2020 23.993 23,993 14 Dtbtors 2021 2020 Tra(k debioys 1,140 410 tpa)'m¢rns 3,200 410 IS Cash and ¢*sh tquiv*le•ts 202J 2Q20 CDsh gi b4W 52.551 16 Cr¢ditors: ¥moy•ts falllog wifhl* •Tht yt•r ioii 2020 Twadecr¢diiors 9,182 2.394 33.692 2.491 6,722 9.407 34.979 2,508 VAT her Er¢di1￿3 Ar¢nL￿15 47.759 53,616 Py16 TheGiYin%Ma¢kiDC otes lo the Fihanti*l Si*¢e#bthts for the Ye¥r Ended JI December 2021 l? Creditors: Imollnts fal￿￿# afttr oDt ye*r 2•21 2020 Oiher ltsans 534.147 Included wiihin tr•)Trowiny is tsn anM)uffl of £250,1￿ (2020.. £250,OOD). The rep•￿¢￿1 ierms for ihis loan have i b¢w s¢t aThl ￿¢￿$1 is 4(￿li1r1E IL In¢lud¢d wiihin ix)rro}￿l¥ is an 8rnouni of £26,1￿ 12020: £26,CW). The rwinwn Icnn5 arc £8,(W per artn￿￿ ini¢r¢si is TMX *furi￿ on ii, r¢pa)Ill¢N WJ1v￿ in 2020. Includcd ￿￿thIn t*xmwing5 is an amouN of £109.147 (2020.. £IOS.8071. The rq)a)rytKni frm)s for this loan have not tKcn sei and inieresi is ac¢rning & a rdic of 3Y•over UK bLse per arfflum. Included wiihin boYrowin&% is an arno￿1 of £149.1110 {2020.. £163.657). Tk rtpa)rytt￿ iemts havc bten calculaied so 10 ctL%ure Ihai Ihe loan is repaid on an ihcreosins s¢ble hsis artd irt full by 30 November 2023. Thc fiN repaymeni thie in FtbrLAry 2020. InKtest 1$ acutrirrf Dfh the loan atrtar$ 3Th181 a maxim￿M r*¢ ofY/b per anrtum. The loan is $etured by a firsi r4nkiog d¢b¢N¥r¢ rrcJlin8 ) fixed ahd noaiing ¢Narge oi'¢r all cis of ihc tharity, a keal assigm*eN over & key life poli¢y •nd • leyl 8ssigrtmenl OWi¥ ThtGivi]Wachir*t trademark. 18 Fund5 Balante At 31 Dtttmb 2021 January 2021 resourets exptDded UnTt5tri£led fuDds G¢rKral 1470.095) 268.290 1218.765) 1490.570) B#lAnte at 51 DEcernber B*l#D¢¢ xt I J*ttts#ry 2010 R*x*U*t¢S *spemd 2020 UnrtJlri¢ted funds Gcncral (454.827) 214.069 1299,337) 470,095 P#8e 17 TheGivingMacbiDe Nole5 to the Financial S¢4temeDts for ihe Year Ended 3] De¢ember 2021 19 An#lysi$ of *$8¢ts btMt* fubds Uthrtstrittr Total fund$ •t 31 De¢*mb¢r 2021 Gelltral lthan8ibl¢ fkx¢d •SJ¢L8 Tith8ible fLxed assets Cufreni asw$ Cwwtnt liabiliiies Credii(*soYer I vur 39.025 5.886 46.425 147,759) 534.14 39,025 5.886 46.425 147.759) 534 147 Toi#l nei assets 1490.570 {490.570) UDv¢strirte4 31 De(tmber Cexernl 2020 INan8ibl¢ fix¢d ¥5•$ Tangible fLY¢d asx Current &ssds 52.031 23.993 52,961 (53.616) 1545,464) 52.031 23.993 52,961 153.616) {545.464 470.095 CrcditDrs oY¢r l y¢ (470.095 20 An4lysls of fun At31 Dtttmbtr At l J#nu#ry 2021 flow's 2021 C&th w bJu& in hwwj 52.551 (9.326) 43225 43.225 Ai31 Dttembtr Nei d¢ $2.551 (9.326 At l J•nuary J2 FinA*tin8 t*sb 2020 Cash li b￿k and in hond 21,283 31,268 52,551 21.283 31.268 52,551 Page 18