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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 1161689

TEACHBEYOND UK CIO

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Scott & Wilkinson Dalton House

9 Dalton Square LANCASTER LA1 1WD

TEACHBEYOND UK CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17

TEACHBEYOND UK CIO

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees Dr C R Jackson
Mr T M Preece
Dr A Mclhenny
Rev A M Thomas
Dr E Oborn-Barrett
Principal address 3-2-2 Storey House
White Cross Business Park
LANCASTER
LA1 4XQ
Registered charity number 1161689
Independent examiner Scott & Wilkinson
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD
Bankers HSBC Bank plc
35 Market Street
Lancaster
Lancashire
LA1 1JQ
Key staff Mr D Midwinter (Retired 31 October 2021)
Mr M D Coe (Appointed 1 November 2021)

Page 1

TEACHBEYOND UK CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The trustees have pleasure in submitting the Report and Accounts for the year ended 31st December 2021.

Objectives and activities

The objectives of TeachBeyond UK

  1. The advancement of Christianity and the furtherance of transformational education in the UK and abroad to children and adults through the provision of teaching and learning services to all in order to promote holistic personal growth and enduring social benefit.

  2. Such other purposes as are recognised by English law as charitable In planning the activities the Trustees have had regard to the guidance issued by the Charity Commission on 'Public Benefit'.

The mission of TeachBeyond UK

To prepare and send Christian teachers and other related (support) staff to educational opportunities across the world to enable those they serve to become all God intends them to be.

The primary beneficiaries are those who receive services from the members (teachers and other professionals) who are part of TeachBeyond UK. This includes children and teachers at Christian schools, colleges and camps across the world. The general public, including most specifically parents and relatives, are beneficiaries through the impact TeachBeyond UK's services have on individuals and organisations.

TeachBeyond UK is a part of TeachBeyond Global. Many schools that ask for partnership with TeachBeyond Global have a range of needs. As well as needing more teachers they often need professional development for their staff and governing body and help with issues related to running a school. TeachBeyond UK members assist members from TeachBeyond in other countries to meet these needs.

Achievement and performance

TeachBeyond UK achievements

This year has again been affected by Covid 19. The events we would normally have attended were cancelled and we were largely unable to visit and speak to churches. Nevertheless, we have continued to see steady but unspectacular growth. Our board and staff have regularly reviewed our development plan and will continue to do so over the coming year.

Office staff have continued to work from home but have had regular online meetings and the administration activities have all been carried out efficiently despite the challenges.

Outreach and recruitment

Despite the frustration of not being able to attend events and churches we have seen a continued rise in enquiries to serve with us. In 2020 we had 236 enquiries and in 2021 we had 224 which is extremely encouraging. At the end of the 2021 calendar year, we had 27 people serving abroad and a further 3 who have been approved but are still looking for a suitable placement or are raising financial support to go.

We continued 'In Touch with TeachBeyond' a quarterly online meeting for supporters and anyone interested to find out more about our work. This was our response to not being able to visit churches. The attendance at these calls has remained stable at 20 - 30 people, but as the pandemic restrictions unwind, we will review the usefulness of this once we can again visit churches and events in person.

Regular posts have been placed on our Facebook and Twitter pages.

Page 2

TEACHBEYOND UK CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

Achievement and performance

Fundraising activities

During this year, as with all charities, we were restricted with our outreach work due to the covid pandemic. We were unable to reach out to churches and attend Christian conference events to further our work. However, we have continued to receive support from many sources. During the year we have continued to successfully apply for grants to support our unrestricted funds, albeit a reduced amount from the previous year and further applications are being considered for the coming year.

To increase income to our unrestricted funds we held a second sponsored Marathon Bible Challenge and other fundraising events which were welcome but reduced from the previous year. However, our general donations were significantly higher which resulted in a greater income overall.

Our annual grant from TeachBeyond Global was again reduced this year and the Global Board are considering providing a smaller annual grant to all its overseas entities including the UK. So whilst we are closer to being self-supporting we will continue to receive some funding to assist our work.

Further developments

We continue to work on integrating Open Schools Worldwide, a small charity registered in Northern Ireland, into the work of TeachBeyond. This work has helped considerably in broadening our work as a charity.

We have begun conversations so that we can work across the whole of Ireland to recruit members to send overseas.

Financial review

Financial position

Results and appropriations - The financial results and state of affairs including reserve positions of the charity for the 12 month period ended 31 December 2021 are set out in the financial statements on the following pages. Our Income for the 12 months ended 31 December 2021 was £394,880. Expenditure for the same period was £336,238, producing an operating surplus of £58,642. This is an increase of £11,464 from the previous year and our second year without a loss.

Principal funding sources

2021 saw 13 members serving overseas, which provides our main ongoing funding source. In 2021 we received money from 403 individual donors, 28 churches and organisations and 5 trusts, a total of 436 donors. For comparison, in 2020 we had 297 donors.

As reported above, TeachBeyond UK continues to receive a grant from TeachBeyond USA. This helps to cover the operating expenses of the charity. Regular communication is made with TeachBeyond Inc. USA to ensure timely transfers of funds are made so that salaries and all other costs of running the organisation can be paid on their due dates. This funding is agreed in advance as part of the annual budget of TeachBeyond USA. This funding source will change in the coming year as the Global board makes decisions as to how it will support all its national entities.

During this period, the charity received grants of £21,750 from various trusts. The Trustees recognise that fundraising activities in the UK will need to increase to enable to charity to expand its activities. We have continued to receive income from our partnership with Christian TEFL for which we are very grateful. This work assists in the equipping of those serving in the UK and overseas to be able to teach English as a second language.

We also continue to receive donations when people who have registered to support TeachBeyond UK make purchases from selected internet suppliers through the Easyfundraising portal.

Reserves policy

The trustees' policy of keeping one month's restricted funds as a reserve continues to be adhered to. So that the charity could continue to operate should income and / or expenditure vary unexpectedly, the trustees have determined that the charity should hold a reserve of unrestricted cash equal to no less than two month's unrestricted expenditure, which would equate to about £14,000. At the year end the charity held unrestricted cash of £23,565 which meant for the first time the charity is complying with our reserves policy. For comparison, the figure for 2020 was £8,909.

Scott and Wilkinson were appointed as independent examiners of the accounts.

Page 3

TEACHBEYOND UK CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

Future plans

Our charity's main objectives for next year are:

  1. Fully induct our new UK Director, Matt Coe

  2. Develop partnerships with other Christian organisations including UK Christian Schools

  3. Further increase our members and regular donors

  4. Restructure our UK team and potentially increase our staffing numbers

  5. Consider different income streams to enhance our work

  6. Seek new office space to meet our current needs and investigate relocating our office space when the Global Office moves.

  7. Relaunch our website to expand our online presence

Structure, governance and management TeachBeyond UK Charity Governance

The charity is controlled by its governing document and a deed of trust.

The charity is a charitable incorporated organisation, registered with the Charity Commission on 15 May 2015.

Recruitment and appointment of new trustees

Our strategic direction and strategic decisions relating to the charity are made by the trustees consistent with our policies and in consultation with the UK staff. The day to day running is delegated to the UK Director and his staff. The powers of appointment or removal of trustees rests with the trustees. During the coming year we will be seeking new trustees given that two of our existing trustees complete their terms of office. New trustees are selected from nomination by individual trustees and are people who are wholeheartedly involved in seeing the mission of the charity fulfilled.

There is a minimum of three and a maximum of twelve trustees. The President of TeachBeyond Global is an ex officio trustee as is the European Director in line with our current constitution. Further information on the work of the governance of TeachBeyond UK can be found later in this report.

TeachBeyond UK Trustees and staff

There were no changes of Trustees during 2021.

In October 2021, David Midwinter stepped down as our UK Director and the trustees appointed Matt Coe to take on this role alongside his work with the global TeachBeyond.

As of December 2021 there were six part-time UK staff based in the TeachBeyond UK office, namely:

  1. UK Director - Matt Coe, from October 2021

  2. Finance Officer - Francis Kates

  3. Recruitment & Personnel Manager - Liz Hosker

  4. Administrative Assistant

  5. Church Relations Coordinator

  6. 1 Mission Representative

There were also three associate members working in the UK. Some members of staff have attended TeachBeyond Global meetings during the year to contribute to and to ensure our work is in alignment with the global mission. We continue to be supported by an excellent team of volunteers on an occasional basis as and when required.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

During this reporting period appropriate risk assessments were made for mission trips undertaken by members and staff of the charity. This became increasingly important with the crisis in Ethiopia towards the end of 2021. We continue to review all our policies, including Safeguarding, on a regular basis and make adjustments and appropriate changes. Existing policies in use within the various charities using the TeachBeyond name worldwide are reviewed and modified as appropriate for the UK.

Page 4

TEACHBEYOND UK CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

Further information on the Governance of TeachBeyond UK

The Board is chaired by Dr Coleen Jackson and supported by the TeachBeyond UK office. During the coming year we will be seeking at least two new Board members who have the skills and abilities to complement our existing Board.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...................................................................... Dr C R Jackson - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TEACHBEYOND UK CIO

Independent examiner's report to the trustees of TeachBeyond UK CIO

I report to the charity trustees on my examination of the accounts of TeachBeyond UK CIO (the Trust) for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

S W Hinnigan FCA CTA ICAEW Scott & Wilkinson Dalton House 9 Dalton Square LANCASTER LA1 1WD

Date: .............................................

Page 6

TEACHBEYOND UK CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
2
92,456
Other trading activities
3
-
Investment income
4
702
Other income
5
333
Total
93,491
Expenditure on
Charitable activities
6
TeachBeyond
78,835
NET INCOME
14,656
Reconciliation of funds
Total funds brought forward
8,909
Total funds carried forward
23,565
Restricted
fund
£
301,389
-
-
-
301,389
257,403
43,986
121,017
165,003
2021
Total
funds
£
393,845
-
702
333
394,880
336,238
58,642
129,926
188,568
2020
Total
funds
£
285,873
184
276
2,388
288,721
241,543
47,178
82,748
129,926

The notes form part of these financial statements

Page 7

TEACHBEYOND UK CIO

BALANCE SHEET 31 DECEMBER 2021

Unrestricted
funds
Notes
£
Current assets
Debtors
13
2,548
Cash at bank and in hand
22,257
24,805
Creditors
Amounts falling due within one year
14
(1,240)
Net current assets
23,565
Total assets less current liabilities
23,565
NET ASSETS
23,565
Funds
16
Unrestricted funds
Restricted funds
Total funds
Restricted
fund
£
16,792
148,211
165,003
-
165,003
165,003
165,003
2021
Total
funds
£
19,340
170,468
189,808
(1,240)
188,568
188,568
188,568
23,565
165,003
188,568
2020
Total
funds
£
22,380
111,447
133,827
(3,901)
129,926
129,926
129,926
8,909
121,017
129,926

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. Dr C R Jackson - Trustee

The notes form part of these financial statements

Page 8

TEACHBEYOND UK CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The charity receives government grants in respect of Coronavirus Job Retention Scheme. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 9

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

2.
Donations and legacies
General donations
Donations from trusts
Gift aid
Fundraising activities
3.
Other trading activities
Other trading activities
4.
Investment income
Deposit account interest
Other interest receivable
5.
Other income
Government grants
6.
Charitable activities costs
Grant
funding of
Direct
activities
Costs (see
(see note
note 7)
8)
£
£
TeachBeyond
254,476
67,103
2021
£
335,996
21,750
31,938
4,161
393,845
2021
£
-
2021
£
693
9
702
2021
£
333
Support
costs (see
note 9)
£
14,659
2020
£
225,853
25,000
24,696
10,324
285,873
2020
£
184
2020
£
270
6
276
2020
£
2,388
Totals
£
336,238

Page 10

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

7.
Direct costs of charitable activities
2021
£
Staff costs
219,670
Insurance
4,965
Team expenses
29,841
Project expenses
-
254,476
8.
Grants payable
2021
£
TeachBeyond
67,103
The total grants paid to institutions during the year was as follows:
2021
£
Other TeachBeyond organisations operating overseas
49,395
9.
Support costs
Governance
Management
costs
£
£
TeachBeyond
12,639
2,020
Support costs, included in the above, are as follows:
Management
2021
TeachBeyond
£
Insurance
1,763
Printing, postage and stationery
388
Other costs
3,883
Office costs
5,920
Fundraising costs
685
12,639
2020
£
178,851
3,334
6,642
966
189,793
2020
£
38,071
2020
£
14,067
Totals
£
14,659
2020
Total
activities
£
2,238
355
3,522
5,738
-
11,853

Page 11

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

9. Support costs - continued Governance costs

Support costs - continued
Governance costs
2021 2020
Total
TeachBeyond activities
£ £
Independent examination 1,480 1,500
Other 540 326
2,020 1,826

10. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.

11. Staff costs

Wages and salaries
Social security costs
Other pension costs
2021
£
209,796
7,924
1,950
219,670
2020
£
171,810
5,321
1,720
178,851

The average monthly number of employees during the year was as follows:

Charitable activities
No employees received emoluments in excess of £60,000.
2021
19
2020
16

12. Comparatives for the statement of financial activities

Unrestricted
funds
£
Income and endowments from
Donations and legacies
76,643
Other trading activities
184
Investment income
276
Other income
2,388
Total
79,491
Restricted
fund
£
209,230
-
-
-
209,230
Total
funds
£
285,873
184
276
2,388
288,721

Expenditure on

Page 12

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

12.
Comparatives for the statement of financial activities - continued
Unrestricted
funds
£
Charitable activities
TeachBeyond
76,903
NET INCOME
2,588
Reconciliation of funds
Total funds brought forward
6,321
Total funds carried forward
8,909
13.
Debtors: amounts falling due within one year
Other debtors
Prepayments
14.
Creditors: amounts falling due within one year
Taxation and social security
Other creditors
15.
Leasing agreements
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Restricted
fund
£
164,640
44,590
76,427
121,017
2021
£
8,610
10,730
19,340
2021
£
-
1,240
1,240
2021
£
2,281
Total
funds
£
241,543
47,178
82,748
129,926
2020
£
5,793
16,587
22,380
2020
£
2,631
1,270
3,901
2020
£
3,422

The charity has an operating lease for its office. The lease term ends on 31 August 2022 and the minimum amount payable until that date is £2,281.

During the year the charity was charged £4,238 (2020 - £4,139) for its operating lease.

Page 13

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

16. Movement in funds

Unrestricted funds
General fund
Restricted funds
Education fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Education fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Education fund
TOTAL FUNDS
At 1/1/21
£
8,909
121,017
129,926
Incoming
resources
£
93,491
301,389
394,880
At 1/1/20
£
6,321
76,427
82,748
Net
movement
At
in funds
31/12/21
£
£
14,656
23,565
43,986
165,003
58,642
188,568
Resources
Movement
expended
in funds
£
£
(78,835)
14,656
(257,403)
43,986
(336,238)
58,642
Net
movement
At
in funds
31/12/20
£
£
2,588
8,909
44,590
121,017
47,178
129,926

Page 14

TEACHBEYOND UK CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021

16. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Education fund
TOTAL FUNDS
Incoming
resources
£
79,491
209,230
288,721
Resources
Movement
expended
in funds
£
£
(76,903)
2,588
(164,640)
44,590
(241,543)
47,178

The Education Fund was created from grants and donations received to support the work done in the area of education by individuals named by donors and a variety of other projects that promote education,

17. Employee benefit obligations

During the year employer's pension contributions totalling £1,950 (2020 - £1,720) were payable to defined contribution pension schemes. No pension contributions were owing at the balance sheet date.

18. Related party disclosures

During the year the charity received donations totalling £39,744 (2020 - £38,796) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

Some of the charity's trustees serve as directors of a related company which provides education-related services. During the year TeachBeyond UK made payments totalling £nil (2020 - £nil) to this company. The directors do not receive any financial benefits from this company.

Page 15

TEACHBEYOND UK CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Income and endowments
Donations and legacies
General donations
Donations from trusts
Gift aid
Fundraising activities
Other trading activities
Other trading activities
Investment income
Deposit account interest
Other interest receivable
Other income
Government grants
Total incoming resources
Expenditure
Charitable activities
Wages
Social security
Pensions
Insurance
Team expenses
Project expenses
Grants to institutions
Grants to individuals
Support costs
Management
Insurance
Printing, postage and stationery
Other costs
Office costs
Fundraising costs
2021
£
335,996
21,750
31,938
4,161
393,845
-
693
9
702
333
394,880
209,796
7,924
1,950
4,965
29,841
-
49,395
17,708
321,579
1,763
388
3,883
5,920
685
12,639
2020
£
225,853
25,000
24,696
10,324
285,873
184
270
6
276
2,388
288,721
171,810
5,321
1,720
3,334
6,642
966
14,067
24,004
227,864
2,238
355
3,522
5,738
-
11,853

This page does not form part of the statutory financial statements

Page 16

TEACHBEYOND UK CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Management
Governance costs
Independent examination
Other
Total resources expended
Net income
2021
£
1,480
540
2,020
336,238
58,642
2020
£
1,500
326
1,826
241,543
47,178

This page does not form part of the statutory financial statements

Page 17