OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

International Needs UK Annual Report and Accounts Year Ended 31 December 2022

Registered Charity Number 1175526

Library Photo

ineeds.org.uk

Contents

Legal & Administrative Details ....................................................................................... 3 International Needs UK – Introduction from the Trustees ...................................... 4 Vision .................................................................................................................................... 5 Mission .................................................................................................................................. 5 Values ................................................................................................................................... 5 Objectives ............................................................................................................................ 5 One year on - Danny Morris, CEO ................................................................................... 6 Project Impact - performance ........................................................................................ 7 Financial Review .............................................................................................................. 14 Income ................................................................................................................................ 14 Expenditure ....................................................................................................................... 14 Fundraising Statement ................................................................................................... 15 Grant making Policy ........................................................................................................ 15 Reserves Policy ................................................................................................................. 16 Organisational Structure ................................................................................................ 18 Statement of Trustees Responsibility ......................................................................... 20 Future Plans and Goals 2023 ........................................................................................ 21 Audit Report ...................................................................................................................... 23 Annual Accounts ............................................................................................................... 26

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 2 | P a g e

Legal & Administrative Details

Charity Number: 1175526
CIO Number CE011955
Address: 212-220 Addington Road
Selsdon
Surrey, CR2 8LD
Website: www.ineeds.org.uk
Patron: Lord Green of Hurstpierpoint
Trustee Board: M Baggott
J S Cooper (Deputy Chair)
J Howard
A J Hubbard FCA
A McLuckie
E Menzies
W Riches (Chair)
A Tyrrell
M King (Appointed 8thJune 2022)
E King (Appointed 8thJune 2022)
Chief Executive Officer: Danny Morris
International Office: International Needs Incorporated
Bankers: HSBC Bank plc
184 High Street
Bromley
Kent, BR1 1HL
CAF Bank plc
25 Kings Hill Avenue
West Malling
Kent, ME19 4JQ
Solicitors: Streeter Marshall
12 Purley Parade
High Street
Purley
Surrey, CR8 2AB
Auditors: Begbies Chartered Accountants
9 Bonhill Street,
London EC2A 4DJ

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 3 | P a g e

International Needs UK – Introduction from the Trustees

Dear Supporters and Friends of International Needs UK

The Trustees commend this report for the year 2022. We are so grateful to all our donors, whether you are an individual, a family, a grant making trust, a church, school, or a corporation. Thank you for your extended generosity and partnership throughout 2022.

We have entered an era of extended global uncertainty. We have seen and experienced the terrible effects of the Covid-19 pandemic and its interruption to global supply chains, the war in Ukraine, extreme weather conditions, soaring inflation rates and the international energy crisis. In these times it is always the poorest that fare the worst in disproportionate ways. In our partner countries, rising prices are affecting millions of families where staple foods have tripled or quadrupled in price. Our partners in SubSahara Africa are re-valuating how to best use their resources as crippling costs shape our programmes.

Yet throughout 2022 your support and its impact has been inspirational. Every £1 invested in fundraising returned £12, and our total income for 2022 returned to prepandemic levels. We were especially grateful for the interventions we made to support over 16,000 Ukrainian families rendered homeless from Russian hostilities.

We want to congratulate our staff team for all the hard work and creativity that was put into the year enabling IN UK to send over £530,000 to our international partners. IN UK positively impact the lives of 65,000 people, all direct beneficiaries of our partner programmes in 17 countries. Each person has been supported through one of five themed development areas of Education, Livelihoods, Water, Church Support and Health.

Though global conditions are challenging, as Christians we continue to place our hope in God and we celebrate because, through this development work, the good news of Jesus Christ is seen and heard.

Euan Menzies Trustee and Treasurer International Needs UK

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 4 | P a g e

Vision

That all families will have access to basic resources, freeing them from hunger, fear, and poverty, so that each family member can live a life that allows them to develop their full potential.

“I have come that they may have life and have it to the full” (John 10.10).

Mission

To bring sustainable change by making people aware of the plight of families within our project communities and connecting people to provide resources focused on transforming the lives of those communities.

We do this by:

Values

  1. We are Christian, and our inspiration is the love of God in Jesus Christ.

  2. The family in all its various forms is greatly valued.

  3. We believe in hope and do not accept the status quo.

  4. Local people are best placed to make a difference to the lives of local families.

  5. We value and support people of all ages, faiths and races, making no distinction.

  6. Commitment to excellence in aid and development projects with transparency and accountability to our supporters.

Objectives

The objects of the Charity for the public benefit are:

  1. The relief of poverty

  2. The advancement of education

  3. The promotion of the Christian Gospel

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 5 | P a g e

One year on - Danny Morris, CEO

Dear Friends

Our year started with the usual strategic planning for project work in Kenya, Uganda, Nepal, Burkina Faso, Egypt and Sri Lanka, and we were grateful that International Needs had emerged from the COVID pandemic owing to the amazing support of loyal friends. As the world emerged from the devastating effects of imposed lockdowns, we started to count the cost in our partners’ fragile communities. We were happy that normality was being resumed after two years of severe uncertainty, and children were able to resume school after 24 months of disruption.

Our first thoughts were how to help partners address the impact of two years of missing education and the economic impact on families, schools, and employers. Our project plans and fundraising initiatives were just beginning and then Feb 24th came upon us, and the world witnessed the hostile invasion of Ukraine. In a matter of weeks, we had rearranged our priorities to help our partners in eastern Europe address the flood of families crossing the Romanian, Slovakian and Bulgarian borders. The war that is still ongoing is coming to its firstyear anniversary with over 12 million people displaced. Despite the tragedy and horror of it, we are amazed at the contribution that our partners in eastern Europe made, offering relief, food, accommodation, and hope to displaced and often traumatized refugee families.

In October last year I had the privilege of travelling to the border of Ukraine and meeting with many families. I spoke to Tanya who produced on her phone pictures of her house showing bullet holes in the walls and the roof missing from an exploding missile. I met an elderly couple, Maxim and Anya, grateful that International Needs had helped them find accommodation and a place to settle, yet they were tearful at the loss of their home and could not hide their desperation at the uncertainty of the future. We are deeply grateful to new and the existing supporters who helped us with Ukrainian families and who are still supporting this relief program as we adapt it into longer term care.

Alongside relief efforts on the borders of the Ukraine we resumed our WASH and Disability Inclusion projects as well as ongoing education programmes for thousands of families. We also competed classroom building in Burkina Faso to support hundreds of displaced Burkinabe families escaping rural armed conflict with Islamic militants. Rising inflation and the increasing cost of energy have wreaked havoc on the economies of our partners, yet we are thankful to God for the ability to respond in love to all these situations and bring the good news of Jesus into the lives of families. Alongside the impact of International Needs partners, we were astounded that we had grown our income levels back to pre-pandemic levels - topping £1,000,000. I would like to express my thanks to all our loyal supporters, donors and sponsors who so generously gave to our work.

We pray for peace and stability and for economic buoyancy. We are convinced in our calling to bring the light of Jesus into the lives of people who are marginalised through the worst conditions of poverty, natural disasters, and war.

I present to you our 2022 annual report and thank you for partnering in this work.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 6 | P a g e

Project Impact - performance

In 2022, we were able to reach over 65,269 people through our ministries run by Christian leaders in communities around the world. Critically, over 16,001 of these were Ukrainian refugees supported in Ukraine, Bulgaria, Romania and Slovakia. The success of this crisis response is a testament to the generosity of our supporters, and to the agility and faithfulness of our IN partners to rapidly adapt their operations in response to the desperate needs of those around them.

The table below shows a calculation of the beneficiaries who have directly benefited from the programmes supported by IN UK in 2022 (direct beneficiaries). Many more people are reached through the broader benefits of our support because a whole family benefits from a child in their household accessing an education and improving their employment prospects through sponsorship (indirect beneficiaries). Furthermore, IN UK are delighted to operate within a network of 31 partners around the world who collectively reach over 100,000 families each year.

The impact below has been made possible through partnerships with fellow IN organisations within the IN Network (INN). The projects supported fall into six categories reflecting the varying needs of communities around the world, and the commitment of INN to empower local leaders to respond to the greatest needs they face. All projects supported enable us to further our objectives of reducing poverty, promoting education and sharing the transformational truth of the Christian Gospel.

Key Theme Programme Direct
Beneficiaries
Education Students supported at RUSH Academies, Kenya 39,783
Furniture for students, Uganda
Four new classrooms for refugees constructed, Burkina
Faso
Child and Group Sponsorship, IN Network
Disability Inclusion Project, Uganda (also a Human Rights
Project))
Water Tank at Kiyindi School, Uganda
Health Ambulance running costs, Burkina Faso 892
Medicines provided, Sri Lanka
Livelihoods Street Boys ministry, Kenya 1,226
RUSH Women Christmas Celebrations, Kenya
Lydia Lady women's empowerment programme, Nepal
Community Centre Renovation, Sri Lanka
Water Water, Sanitation and Hygiene Project 2, Uganda 6,139
Church Support Refugee support, vocational training and support of poor
families, Egypt		 1,228
Emergency Fund Supporting Ukrainian Families in Ukraine, Romania,
Slovakia and Bulgaria		 16,001
TOTAL 65,269

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 7 | P a g e

1. Education & Human Rights Projects

Target Income: £522,833 Income: £480,382 Expenditure: £560,015

We started 2022 with 1,007 sponsored children and ended with 961. During the year we had 65 new sponsorships, 108 dropped/completed sponsorships, and 61 donors transferred their giving to Education Projects. We are very grateful to our loyal supporters who have helped us to maximise the educational opportunities for these children over the pandemic, thus enabling them to return to school and continue their education.

Over the year it was important to work closely with our partners as they continued to reestablish their schools following the pandemic and helping children to adjust to returning to school. For example, the IN Uganda schools decided to reduce time in the classrooms and increase physical team activities as they found the students needed to re-socialise and could not concentrate in the classroom for very long. Following the pandemic there had been wear and tear on different items, and therefore furniture was provided for them.

Devastatingly, the coronavirus pandemic exposed some of the worst inequalities within communities around the world. Therefore, it has been critically important to fully relaunch our Disability Inclusion Project in Uganda for fear that disabled children would be further disadvantaged and marginalised. This programme has been impactful and wide reaching as the 34,149 children across the 60 participating schools’ benefit, including both the able bodied and disabled children, all participate and benefit from the activities. This is a multi-pronged programme supporting the community to challenge their mindsets about disability to foster a more inclusive society. In 2022, 181 teachers from these 60 schools were trained in disability inclusion and inclusive sports; 1,046 community members were reached with education about disability inclusion; and there was a 4.6% increase in the number of disabled children attending the schools (from 1,878 to 1,966).

2021 saw great political turmoil and terrorist activity in Burkina Faso. Up to 40% of the country was reported as controlled by terrorist organisations. As a result, thousands of families were displaced and fled to safer areas of the country. As a more stable area, Bobo Dioulasso saw an influx of people to their city which added pressure on the already oversubscribed services, in particular schools and medical services. Therefore, IN UK supported IN Burkina Faso to expand the capacity of their school in Bobo by building four new classrooms. These were built as a second storey on classrooms previously funded by IN UK. The school has been able to welcome 150 displaced children into their school as a result. This project was funded by very generous supporter donations and through several generous legacy gifts.

Also in 2022, IN UK led training in Outcome Based Reporting for Child Sponsorship as part of the IN Network series of training to encourage a more programmatic and outcomes focussed model for child sponsorship. The participants in training were from Slovakia, Czech Republic, Australia and New Zealand and this shift will continue through further training in 2023.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 8 | P a g e

Uganda Disability Inclusion Sports Festival 2022

2. Livelihoods Projects

Target: £211,600 Income: £90,888 Expenditure: £52,214

107 street boys were supported throughout 2022 by the provision of three meals per week and basic medical care, helped to obtain national identity cards, and given counselling, prayer and spiritual direction. The aim of this programme is to empower these boys with the skills, independence and resources to support themselves with improved livelihoods. 12 street boys took part in the three-month rehabilitation programme at the half-way house run by IN Kenya and Grace Empowerment. This helped them to combat their addiction to drugs, to reconnect with their families and to plan their futures away from the streets. Though we had hoped to purchase the land to build a permanent Leadership and Talent Centre in 2022, this was not possible for two main reasons. Firstly, working out the governance structures with IN Kenya and Grace Empowerment for land ownership has taken longer than anticipated, and further capacity building has been needed. Secondly, with the urgent and emerging needs from the war in Ukraine, IN UK decided to raise funds for Ukraine in the last quarter of 2022 rather than this street boy’s ministry. The land purchase was therefore postponed until 2023 when we look forward to embarking on this big and exciting new project that presents great hope for the street boys supported within this programme.

RUSH Kenya is another partner of IN Kenya and IN UK has been supporting its ministries since 2018. Whilst IN UK and IN Kenya have been focussing on helping the RUSH schools become more sustainable and professionally managed, IN UK has also been able to provide some support for the RUSH Women’s group. This is a livelihoods project where a group of around 100 women meet on a weekly basis for Christian fellowship, mentoring, community, savings groups, farming cooperatives and more. Through fundraising by loyal supporters, IN UK provided the rent costs for their meeting centre and were able to support their Christmas celebrations reaching over 953 people with a meal and food packages for the festive season.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 9 | P a g e

Library Photo

3. Water Projects

Target: £99,996 Income: £44,264 Expenditure: £90,292

The second cycle of our Water Project in Uganda was launched in August 2021. This is our main Water Project and follows the first WASH (Water, Sanitation and Hygiene) programme in Buikwe District that provided 12 villages with holistic support for improved access to water, hygiene and sanitation (project ended in 2020). For WASH 2, which will run until July 2024, 15 more villages were prioritised for support. These are: Bbanga 2, Bufumbe, Bujaaya, Bukonero, Busiri, Buyoka, Gimbo, Kikoko, Kikwanya, Kiwangala, Kokola, Mpogo, Nakawuma, Tukulu and Wankwale. This programme is expected to reach the 18,417 people across these villages over the duration of the programme. In 2021/2022, project highlights included:

Ssuuzi Deo, a pump mechanic technician, says “With the tools received, I will be able to repair the water sources in my area to ensure people take clean and safe water. I am grateful to our Donors who have enabled us to acquire the skills and I hope they are going to make our water sources sustainable”

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 10 | P a g e

We would like to give thanks to our donors partnering with us in support of specific villages within this project, including: The Allan and Nesta Ferguson Charitable Foundation, The Tyneholme Trust, Jubilee Community Church, Eltham College, DialAFlight (Make My Day Better), The Marshall Family, Vineyard 61, The God’s Way Trust, The Goodnews Evangelical Mission, The Southall Trust, and fellow IN Network partners (IN US and IN New Zealand).

Library Photo

4. Health Projects

Target: 14,001 Income: £8,021 Expenditure: £12,464

IN UK giving to health projects in 2022 was lower than in 2021 due to the reduced risks of coronavirus, the consequent reduction in PPE and extra medical support. IN UK has been instrumental in the construction and establishment of the medical centres in Burkina Faso and Uganda which provide approximately 80,000 people with medical support each year. For example, in 2022, 1,095 babies were safely born at the maternity unit in Burkina Faso, 31,106 patients were seen and 5,859 people were treated for malaria. The ongoing costs of these centres are funded through patient fees, government funding, partner organisations and some IN Network donor funding.

The main Health Projects directly funded by IN UK in 2022 were the running costs of the ambulance in Burkina Faso and the provision of medicines in Sri Lanka. The ambulance in Burkina Faso helped 292 people to transfer to a national hospital for urgent medical care. Many of the patients have needed increased medical support from complications in labour and without this vehicle would have suffered great risk to life. In Sri Lanka, 600 people were provided with necessary medicines in a time of great economic crisis.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 11 | P a g e

5. Church Support Projects

Target: £25,000 Income: £32,464 Expenditure: £25,490

All our projects and ministries share Christ’s love through word and deed with families around the world. How this is done varies in different communities. Our Church Support Projects focus on empowering local churches to share the Good News of the Gospel. In 2022, IN UK were able to support churches in Egypt through theological and leadership training for 36 pastors, a conference for 120 pastors, the sharing of Christian resources in Arabic, summer camps for 40 children and support for different vulnerable groups including 840 economically poor people and 80 Syrian refugees. Equipping churches and Christians with Christian resources remains an important aspect of the IN ministry in Egypt. Within the IN Network, over 100 church planters continue to share the Gospel of Jesus Christ to new communities such as the two Christian schools’ workers funded by IN UK in Czech Republic and the Christian conferences run by IN Burkina Faso in rural villages where thousands of people learn about the Christian faith.

6. Emergency Projects

Target: £45,900 Income: £203,862 Expenditure: £181,718

When Russian troops entered Ukraine on the 24th of February 2022 there was a global shock as we watched the violence and devastation unfold. We have been so grateful that our partners IN Slovakia, IN Romania and IN Bulgaria have been able to respond to this crisis by helping hundreds of Ukrainian families within their communities and through their church partners. IN UK had established this Emergency Fund in 2020 in response to the Covid-19 pandemic as it enabled us to respond rapidly to the needs of our partners in evolving crisis situations. We did not expect this fund to be quite so necessary in 2022 as the impact of the coronavirus pandemic was reducing. However, from the end of February, it quickly became a priority to support the urgent needs of Ukrainian families fleeing the country through our partners in Europe. We were overwhelmed by the generosity of our supporters that made this work possible.

Across the ministries of our partners, Ukrainian refugees have been supported with

The response provided by our partners has been very pastoral and tailored to the needs of the people in front of them. As a result, families have received holistic care for both their practical and spiritual needs.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 12 | P a g e

Daniela Pribac (Pastor with IN Romania) writes:

‘The pastors and church members have provided continual counselling, hugs, encouragement in an attempt to share God’s love, helping them to understand that beyond this cruel and evil physical world, they can receive the peace of God they need so much.’

IN UK’s CEO Danny Morris and two members of the board of trustees were able to take part in a monitoring visit to Slovakia and Romania in November 2022. They were overwhelmed by the depth of the pain experienced by the Ukrainians they met and by the strength, commitment, and dedication of the IN partners as they worked to best serve these people.

“Dear sponsors and organizers! The mother of the Burger family is writing to you. I, Burger Elena, and my children: Anastasia, Vladislav, Miroslava, Alexandra and Sergey are very grateful for the warm welcome. When we fled from the war and the Sirens, we did not know what awaited us. We didn’t know where we would live. We had fear and anxiety in our hearts. We were received, fed, warmed. Surrounded by care. We received help and peace of mind. And, thanks to believing brothers and sisters, my children have become closer to God. Thank you very much for everything and may the Lord God reward you 10 times more for your care and service.

Sincerely, the Burger family”

Ukrainian Refugee support 2022

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 13 | P a g e

Financial Review

The basis on which the Charity allocates income and provides support for operational ministries is set out in note 1 to the Accounts. Support is only provided to operational ministries and members or those affiliates of the IN Network. Project proposals from International Needs Network countries are submitted by their executive teams for consideration by the executive team of IN UK. The Executive, Trustees and Programme team evaluate and critique these proposals. They will decide whether the Charity is able to assist, and funds are either then raised in the UK specifically for that project or are provided out of unrestricted funds.

Full details of the income and expenditure for the year and financial position as at 31 December 2022 are set out in the accounts.

Income

Total Voluntary (fundraised) Income for the year was £1,006,712 with 45% coming from Individuals in the form of regular giving and another 31% from Individuals responding to needs and appeals 15% throughout the year including a legacy left to IN in early 2022. We raised 15% of our income from Charitable Trusts and Foundations and the remainder from Churches, Schools, Companies and Community Groups.

----- Start of picture text -----
Voluntary Income
6% Individuals
5% IN family
26%
Trusts
15%
Legacy
Company
Church
45%
Community Groups
Schools
----- End of picture text -----

Expenditure

Total expenditure for 2022 was £1,010,102

68% of expenditure was money sent to projects, with another 24% spent on managing & supporting those projects from the UK.

8% of expenditure relates to raising funds for the organisation, meaning for every £1 spent on fundraising, the Charity raises nearly £12.05

----- Start of picture text -----
Expenditure by theme
8%
Charitable Activities Direct
Costs
24% Charitable Activities Support
Costs
68% Raising Funds
----- End of picture text -----

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 14 | P a g e

Fundraising Statement

The IN UK staff team and board have strong relationships with the charity’s donors. The IN UK team develop an annual strategy detailing where focus is needed in fostering fundraising relationships and the communications needed to best share the impact and needs of projects.

IN UK raises funds through individuals, churches, events, trust funds, companies, schools, legacies and community groups. Different members of the team take responsibility over different areas of fundraising but report to each other on activities and progress. Over half of IN UK’s income is from their loyal supporter base of IN Family Members (regular givers). IN UK works with volunteer fundraisers who are often known through supporter churches or have undertaken trips to partner projects. These volunteers are mentored in their fundraising and equipped with the information and resources needed to do this responsibly.

IN UK does not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising activity this year.

IN UK is not yet signed up to the Fundraising Regulator’s Code of Practice but the IN UK staff refer to this code and keep up to date with any changes.

All direct marketing is undertaken by IN UK to ensure that it is not unreasonably intrusive or persistent. The IN UK team adhere closely to their privacy policy and ensure the recipients of mailings are carefully selected according to their specific interests. The IN UK donor database is kept up to date to accurately record the contact preferences of donors. Any contact changes requested by donors are implemented immediately.

Grant making Policy

Grant are made using the following criteria:

INUK will discuss each project proposal received with the management team, Trustees and the local project partner to assess feasibility, reporting requirements and fundraising required to cover the costs of the project.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 15 | P a g e

Reserves Policy

Unrestricted reserves at year end were £265,797.

The Trustees’ policy for unrestricted reserves is to cover six months running costs for the UK office plus a contingency for Go Global repatriation, which amounts to a total of £170,000. Anything above this level, apart from any gains made on exchange, is designated to projects lacking funding and in greatest need of support.

For the year ended 31.12.22, £83,032 was designated from unrestricted reserves for projects in 2023:

Project 31.12.22
IN Kenya: RUSH Academy £9,811
IN Nepal Livelihoods Project £14,572
IN Kenya Support costs £20,000
IN UK Infrastructure and IT £3,649
IN Uganda Disability Inclusion £15,000
IN Slovakia & IN Romania - Ukraine Response £20,000
Total designated £83,032

The charity has invested £4,514 in tangible fixed assets leaving £178,251 in free reserves.

Restricted reserves at year end were £423,167 as detailed in Note 10.

The Charity principally raises funds for current projects and most of the funds are therefore only held for a relatively short time pending remittance overseas as projects proceed. However due to the Covid Pandemic some projects were stopped in 2020 and 2021 and we are still disbursing these funds as projects restart after nearly 2 years of closure. This is the reason for the continued increase in restricted reserves.

Funds are held on a combination of deposit accounts. Interest earned on deposits continued to be affected by the low interest rates prevailing.

The Trustees are satisfied with the position of reserves.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 16 | P a g e

Principal Risks and Related Matters

The Trustees of the Charity are responsible for the management of the risks faced by the Charity. Detailed consideration of risk is delegated to the CEO and a Resources Group who are accountable to the Trustees. The Risk Register is reviewed quarterly and when risks are identified during the review, they are monitored and controlled on an on-going basis.

Principle risks identified in the year are as follows:

Area Risk Impact Mitigation
Fundraising Income
vulnerability
from 9%
inflation and
global recession
from Ukraine
conflict		 Changes in behaviour
from donors/donations
from higher cost of
living. In worst
scenario, INUK may
need to significantly
restructure its cost
base and reduce its
support for overseas
projects.		 1) Strengthen existing income streams &
identify diversification opportunities also adding
digital Communications role
2) Maintain adequate reserves to counter
shorter term issues
3) Adjust working model and lower costs where
possible e.g., smaller office.
4)Best/Worst case scenarios mapped by
management team for income loss and expense
reduction
Overseas
Activities		 Soaring food
prices may
affect all
programmes,
particularly the
administrative
costs of
projects at this
time		 Projects become too
costly to continue on
current budgets, some
projects will need to be
shut down, INUK lose
pledges and grants
from trusts and
individuals		 1) Active plan for succession
planning.
2) Review details in Projects meeting
3) All projects to be calibrated with and
estimated % project price increase over project
duration
4) Increasing project expenditure also built into
income worse case scenarios
Overseas
Activities		 Mission or
project failure
due to
incompetence
or corruption or
board collapse		 Reputation risk / Donor
loss / Income
Reduction		 1) Emergency Focus group
2) Timeframe of
measures
3) Traffic light system put on current projects.
4) Global office increasing capacity building
fund
5) Renew Bilateral agreements and MOUs with
all partners, working in line with global office for
partner improvements

Issues during 2022

During the year it came to light that there had been some fraudulent activity within one of the IN partners that INUK works with. This was investigated fully by the IN Network and dealt with promptly. The INUK Trustees reported this incident to the Charity Commission who have confirmed that appropriate action was taken and that no further action is required. INUK have taken steps to prevent further fraud through its risk management procedures already in place. There is now a new team in place with the IN Partner concerned.

The Trustees are satisfied that all major risks have been reviewed and procedures put in place to mitigate against those risks. Whilst procedures can mitigate against major risks, the Trustees are aware that they cannot provide absolute assurance against those risks. The Trustees recognise the importance of reviewing the risks associated with the Charity and will review major risks on a regular basis.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 17 | P a g e

Organisational Structure

Structure, Governance and Management

International Needs UK was established as a Charitable Incorporated Organisation on 2 November 2017. On 31 December 2017 it assumed, by way of transfer, all the assets and liabilities of the UK charity registered number 1010597 “Inter-National Needs Network” and began operating on 1 January 2018.

The Charity is registered with the Charity Commission and is accepted by HM Revenue & Customs as being exempt from tax under the provisions of section 505(1) Income and Corporation Taxes Act 1988.

The Charity is the representative body in the UK of International Needs Incorporated (IN Inc.) which is a Charitable Society under New Zealand law and is the umbrella international organisation to which all individual IN country members are affiliated. Each Global Partner is constituted as an autonomous national body in its own country with its own governing Board of Trustees. Global Partners assume the responsibility of ownership of the international aspect of IN. This includes providing delegates to the biennial IN International Congress.

The IN Congress is the governing body of IN as outlined in its Constitution. The purpose of the IN Congress is to maintain and adjust the standards by which IN is governed, including strategic planning, policies, and guides to practice. The operations of IN worldwide are coordinated by an Executive Committee appointed by Congress.

The Charity is a Global Partner of IN. In addition to working with the other Global Partners, it also supports smaller affiliated organisations operating under the IN brand.

The Executive Director is responsible for developing the work of the Charity in the UK and increasing awareness of the issues being addressed by the Charity, helping to develop partnerships between supporters in the UK and operational ministry programmes and raising support from churches and individuals as well as other entities and grant making trusts. This work is carried out under the guidance and control of the Trustees.

The Trustees met, as a full body, 3 times in 2022 and the subcommittees - Resources Group and Projects Group - each met on three occasions. These two additional groups were set up to assist with the running of the Charity. Both groups have written terms of reference and serve the Charity through the giving of advice and guidance to the CEO and staff. The Projects Group is concerned with all aspects of managing, funding and accounting for programmes; the Resources Group deals inter alia with HR and Finance matters.

Recruitment and training of Trustees

The Charity does not have any formal induction or training for new Trustees, but all Trustees are provided with the Charity Trustees Responsibilities booklet published by the Charity Commission and meet with the Trustees and management team upon appointment to understand the operations of the Charity. Trustees also take part in a skills audit to assess where they may be of most value to the board.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 18 | P a g e

Remuneration of Senior Staff

Remuneration of the CEO is set by the Resources Group and approved by the Trustees. No employee is paid more than £60,000 per annum and employees receive no employee benefits other than their salary and pension contributions.

Related Parties

A number of trustees and staff donate to the cause of the Charity. These donations are detailed in the notes to the Accounts. We also have some suppliers who may have a related interest in the Charity. Where this is the case, the related party is identified, and a conflict of interest noted. Details of related party transactions are in notes to the Accounts.

Management

Responsibility for day-to-day operations and the leadership of the paid and volunteer team is delegated to the Executive Director and staff team. The CEO is responsible for all day-to-day decisions affecting the Charity. Decisions of a strategic or directional nature, including the employment of the senior staff, remain the responsibility of the Trustees.

The Trustees keep up to date with charity regulation through reports from the CEO and staff team which are presented as part of the main agenda in Trustees’ meetings. Trustees are expected to share knowledge and best practice where possible at these meetings.

The Charity has no subsidiaries. Donations from related parties totalled £14,518. There were no payments to related parties. The Trustees give their time voluntarily and receive no benefits from the Charity.

The operational work of the Charity is carried out by 12 Individuals, comprising 8 paid staff and 4 volunteers. Volunteers are used for ad hoc tasks to support the office staff, such as assisting with mailings of letters.

Preparation of the accounts

The Accounts have been prepared under the SORP 2018, FRS 102 and on a going concern basis.

Public Benefit

The Trustees have had regard to the Charity Commission’s guidance on public benefit and are satisfied that the Charity meets the public benefit requirement.

Going Concern

There are no material uncertainties of which the Trustees are aware that affect the charity’s ability to continue as a going concern.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 19 | P a g e

Statement of Trustees Responsibility

The Trustees are responsible for preparing the Trustees Report and the Annual Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 20 | P a g e

Future Plans and Goals 2023

Project focus 2023

The Ukraine appeal became a major focus throughout 2022, responses were generous and our partners on the border with the Ukraine coped admirably as they scaled up their capacity to deal with the crisis. However, in some degree this impeded the growth of other project fundraising owing to the urgency. Our ability to be agile was critical. Existing project areas did not suffer from any lack of funding as the Charity’s reserves were employed to keep these projects running.

In 2023 we would see our relief being channelled into longer term support for the semipermanent Ukrainian populations within our partners’ countries with a view to helping Ukrainian families establish themselves. This includes trauma care, schooling, and basic needs support where necessary.

In Uganda we continue the WASH programme that establishes clean water and sanitation facilities across 15 villages in the Buikwe region. The Disability Inclusion Project continues, teaching 60 more schools and community groups to value and support children with disabilities through inclusion programmes.

In Kenya we want to increase the capacity of our Street Boy programme by establishing a Leadership and Talent Centre in Nairobi that helps young men leave drugs and other addictions and embrace new training that develop their skills and leadership.

In Nepal we are looking at the next stage in our new Livelihood programme that helps our community workers bring agricultural training support to remote communities as well as continuing our women’s empowerment programmes that build the business skills and confidence of women who act as breadwinners and caregivers to their families.

We remain prepared to deal with other challenges. The earthquake in Turkey has proved the importance of being able to support our local partners to deal with crises; this remains paramount. Our budgeted expenditure on partner projects in 2023 is approximately £820,000.

Revenue Growth

With revenues now reaching our pre-pandemic level of £1 million, the management team and board of Trustees of the Charity are committed to income growth. The staff team are committed to developing a new three-year revenue growth plan to expand and secure the longer-term outcomes for the projects of our partners. It becomes difficult to maintain a consistent approach to project development and to realise outcomes when there are peaks and troughs in our income stream. The Charity is therefore committed to the development of larger income streams that are required to sustain development and realise lasting change and transformation.

Digital Communications Marketing

Our communications goals are to maintain our current active donor base with concise, relevant and targeted content developed to inform and educate as well as report accurately on funds expended. With our new Head of Communications, plans are in place to bring people closer to the issues and struggles of our partner communities through online broadcasts, thought leadership podcasts and the use of targeted social media. There is also a drive to inspire

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 21 | P a g e

generosity in younger donors towards the causes of the Charity through relevant content aimed at challenging assumptions about developing communities who are fighting to overcome the deprivations of poverty, civil unrest and natural disaster.

Organisational Culture

Team culture is being shaped by the post pandemic desire of employees requiring flexible working hours and this, coupled with home working, has driven change. Maintaining and developing culture has been made more challenging by the impact of lockdown. Living with uncertainty and working remotely has become normal, yet colleagues miss out on much needed collaboration and togetherness. To establish and grow a team culture cannot be done in individual silos but rather through working closely together and sharing mutual values, common purpose and vision.

People

The Charity has grown with new roles in fundraising, digital communications, and programmes management. A larger staff team enables the Charity to maintain growth targets and champion more causes for our international partners.

Community Engagement

The Charity develops relationships with organisations, trusts and individuals that share the common purpose and objectives of our international projects. Key amongst these relationships are our partnerships with churches and philanthropic trusts. Churches have undergone a reevaluation of operation after lockdowns have altered the shape of congregations. INUK values deeply the engagements with local churches as they share in ministry both locally and internationally. We believe that these relationships bring benefits and blessing for all, as giving is enriched by relationship and discipleship grows within the local congregation. For trust funds we desire to cultivate better relationships though more regular connections so that funding goals are met, and outcomes delivered through understanding and mutual cooperation.

Approved by order of the board of Trustees on 7[th] June 2023 and signed on its behalf by:

Euan Menzies, Trustee and Treasurer

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 22 | P a g e

Audit Report

Independent auditor’s report to the trustees of International Needs UK

Opinion

We have audited the financial statements of International Needs UK (the ‘Charity’) for the year ended 31st December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further discussed in the auditor’s responsibilities for the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the report of the trustees. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 23 | P a g e

materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under section 151 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

– Agreement of the financial statement disclosures to underlying supporting documentation;

– Enquiries of management and the trustees as to their identification of any non-compliance with laws or regulations, or any actual or potential claims;

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 24 | P a g e

– Review of minutes of Board meetings throughout the period;

– Incorporating unpredictability into the nature, timing and/or extent of testing.

– Evaluation of the selection and application of the accounting policies chosen by the charity.

– In relation to the risk of management override of internal controls, by undertaking procedures to review journal entries and evaluating whether there was evidence of bias that represented a risk of material misstatement due to fraud; and

– We assessed the susceptibility of the charity’s financial statements to material misstatement, including how fraud might occur by considering the key risks impacting the financial statements.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Other matters which we are required to address

The prior year financial statements were audited by Bennewith 2018 Limited. An unqualified audit report was issued 5th July 2022.

Use of our report

This report is made solely to the Charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

13/06/2023

Begbies 9 Bonhill Street Chartered Accountants London Statutory Auditors EC2A 4DJ 2023

Begbies is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

25 | P a g e

I n t e r n a t i o n a l N e e d s U K 2 0 2 2

Annual Accounts

International Needs UK Statement of Financial Activities For the year ended 31 December 2022

Notes
Income
Donations and legacies
2a
Charitable activities
Investments
Expenditure
4 & 5
Raising funds
Charitable activities
Net income before
transfers
Transfers between funds
10
Gains on Foreign
Exchange
Net Income/(loss)
Reconciliation in Funds
Net movement in funds
Funds brought forward
Total funds carried
forward
10 & 11		 Unrestricted
funds
Restricted
funds
Total
Funds
2022
Total
funds
2021
£
£
£
£
115,721
890,9911,006,712
867,732
-
-
-
-
153
1,139
1,292
38
115,874
892,1301,008,004
867,770
30,279
53,278
83,557
63,953
56,918
869,627
926,545
709,616
87,197
922,9051,010,102
773,569
28,677
(30,775)
(2,098)
94,201
(54,613)
54,613
-
-
12,765
-
12,765
-
(13,171)
23,838
10,667
94,201
(13,171)
23,838
10,667
94,201
278,968
399,329
678,297
584,096
265,797
423,167
688,964 678,297

There were no recognised gains and losses in the period other than those shown above.

All of the above results and derived from continuing activities.

The notes on pages 29-42 form part of these financial statements.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 26 | P a g e

International Needs UK Balance Sheet As at 31 December 2022

Note
Fixed assets
Tangible assets
6
Current assets
Stock
Debtors
7
Cash at bank
8
Creditors: amounts
falling due within one
year
9
Net current assets
Net assets
Represented by:
Unrestricted reserves
Unrestricted reserves - designated
Restricted reserves
Total		 Total
Funds
2022
Total
funds
2021
£
£
4,514
1,408
4,514
1,408
631
339
50,754
33,201
658,059
657,950
709,444
691,490
(24,994)
(14,601)
684,450
676,889
688,964
678,297
182,765
136,117
83,032
142,851
423,167
399,329
688,964
678,297

The notes on pages 29-42 form part of these financial statements.

These accounts have been prepared in accordance with FRS 102 and the Charities SORP 201 9

These financial statements were approved, and authorised for issue, by the board on 7[th] June 2023 and signed on their behalf by:

Euan Menzies Trustee and Treasurer Charity Number 1175526

27 | P a g e

I n t e r n a t i o n a l N e e d s U K 2 0 2 2

International Needs UK Statement of Cashflows For the year ended 31 December 2022

Note
Cashflows from operating activities:
Net cash provided by operating activities
8a
Cashflows from investing activites:
Interest from activities
Purchase of property, plant and equipment
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents brought forward
Change in cash and cash equivalents due to
exchange rate movements
Cash and cash equivalents at end of the
reporting period
8b		 Total
2022
Total
2021
£
£
(9,490)
104,485
1,292
38
(4,458)
(915)
(3,166)
(877)
(12,656)
103,608
657,950
554,342
12,765
-
658,059
657,950

The charity had no net debt in 2022 or 2021

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 28 | P a g e

International Needs UK Notes to the Annual Accounts For the year ended 31 December 2022

1. Accounting Policies

Basis of preparing the financial statements

International Needs UK is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales as established by its constitution on 2 November 2017

The accounts have been prepared in accordance with the charity's governing documents, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

Taxation

The Charity is exempt from tax on its charitable activities.

Income

Gifts and donations are normally accounted for when received. Amounts due from HM Revenue & Customs in respect of donations under Deed of Covenant and Gift Aid are accounted for in the same period as the related donation. Grants from other charitable bodies are normally accounted for when received. However, credit is also taken for significant grants and other donations which have been committed but not yet received in respect of an accounting period, provided that the Charity has received unconditional confirmation of such grants and donations. Legacies are accounted for when the Charity has received unconditional confirmation of the amount payable. Income in respect of fundraising events and overseas visits is accounted for at the date of the relevant event.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 29 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

Deposit interest is accounted for when received.

Where income has been received in respect of events occurring after the balance sheet date it is treated as deferred income and included with creditors.

Donated assets and services (other than voluntary workers) are accounted for at a notional market value estimated by the Trustees.

Income allocation

Amounts received which are specified by donors as being for a particular purpose are credited to restricted funds for those purposes. Amounts for which no restriction is specified by the donor are credited to unrestricted funds.

Interest earned on funds held is credited to unrestricted funds.

Grants

Donations made to IN partners are voluntary donations by INUK and are therefore considered grants. See Grants Policy within the Trustees report for more details.

Grant expenditure is contingent on monthly and quarterly reporting and are included in yearend reports.

Expenditure

Expenditure is accounted for on the accrual basis.

Expenditure for which the related income will be received in subsequent years or in respect of events occurring after the balance sheet date is deferred and charged to the statement of financial affairs in the period in which the related income is received.

Restricted funds.

Any balance on restricted funds at year end are held in restricted accounts and will be used in subsequent years to support the work for which the funds were given. These funds are detailed in Note 10 of the Financial Statements.

Designated funds.

Designation of unrestricted funds are made by the trustees at the end of the previous year and used to support projects that require additional funding. These are detailed within the trustee’s report.

Support Costs

This comprises the cost of support aimed at developing the capability of ministry partners and of supporting, monitoring, and evaluating the grants to, and operational programmes of, ministry partners. Support costs are funded by a management charge which is calculated monthly based on a percentage of voluntary income received by each project. This is included in expenditure (outgoings) for each project.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 30 | P a g e

International Needs UK

Notes to the Annual Accounts (continued) For the year ended 31 December 2022

Support costs allocation

Support costs specifically attributable to ministry support and activities for generating funds are allocated to those headings. Where costs cannot be directly attributed, they have been allocated on a basis shown in Notes 4 & 5.

Expenditure on raising funds

This comprises direct expenditure and associated support costs, incurred in respect of fundraising events and similar activities aimed at raising support in the UK for the work of The International Needs Network.

Pension Contributions

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

Fixed assets and Depreciation

Assets over £300 are capitalised. Computers over £200 are capitalised. Depreciation is charged on the cost of tangible fixed assets (notional cost of donated assets) at the following annual rates in order to write these off over their estimated useful lives.

Computer equipment - 33% on a straight-line basis Computer software - 33% on a straight-line basis Office equipment - 20% on a straight-line basis Furniture and fittings - 12.50% on a straight-line basis

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 31 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

2. Donations and Legacies

. Donations and Legacies
Individuals
IN Family (regular giving)
Trusts
Companies
Churches
Community Groups
Legacies
Events
Schools
IN Partners (transferred funds)		 Total
funds
2022
Total
funds
2021
£
£
253,369
190,046
452,803
457,355
146,080
122,885
18,647
8,287
63,622
61,106
2,700
2,040
50,000
-
9,411
9,231
10,080
9,277
-
7,505
1,006,712
867,732

3a. Donations from Trusts

Within donations (note 2)
Anonymous
The Bishop Radford Trust
Souter Charitable Trust
Make My Day Better
The Together Fund
The Tyneholme Trust
The Stuart Hine Trust
God's Way Trust
British Foreign Schools Society
The Matthew 25 35 Trust
W. F. Southall Trust
Deo Gloria Trust
Other donations under £4000		 Total
funds
2022
Total
funds
2021
£
£
55,000
25,000
25,000
20,000
16,000
16,000
13,000
16,000
7,000
-
5,530
11,520
5,000
-
-
10,000
-
7,807
-
5,000
-
3,000
-
2,500
19,550
6,058
146,080
122,885

a g e

I n t e r n a t i o n a l N e e d s U K 2 0 2 2

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

3b. Donations from Companies

3b. Donations from Companies
Access Insurance
POQ Commerce
Overmould
Combined Test Solutions
Brooks Barn
Other
Ogilvy & Mather Group UK		 Total
Funds
2022
Total
funds
2021
£
£
5,333
-
4,960
250
3,200
3,000
3,200
3,000
1,920
1,920
34
-
-
117
18,647
8,287
4a. Total Expenditure
Note
Charitable activities - grants
Grants to institutions (IN Network):
Church Support
Education
Health
Human Rights
Livelihoods
Water
Relief
Grant making support costs
4b
Raising funds
Direct Costs
Support Costs
4b		 Total
Funds
2022
Total
Funds
2021
£
£
15,815
15,860
362,711
297,734
10,129
51,783
71,927
9,749
31,100
108,300
79,729
12,603
114,569
33,567
240,567
180,020
926,545
709,616
23,772
3,098
59,785
60,855
83,557
63,953

Prior year expenditure has been restated to recategorize some fundraising costs from within direct costs Education and put into direct costs Raising Funds. Total expenditure in 2021 is unchanged.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 33 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

Expenditure for the period Charitable Raising Total Total
includes: activities funds Funds funds
2022 2021
£ £ £ £
Depreciation 1,013 338 1,351 686
Auditors’ remuneration - audit 3,960 1,320 5,280 5,280
services
Premises and office Costs 18,413 6,138 24,551 27,882
Expenditure for the comparative
period includes:
Charitable Raising Total
activities funds Funds
2021
£ £ £
Depreciation 480 206 686
Auditors’ remuneration - audit 3,696 1,584 5,280
services
Premises and office Costs 19,517 8,365 27,882

All grants above are given to the International Network which then distributes funds to projects run by International Needs Partners.

4b. Support costs

Staff costs
Other employment costs
Premises
Communications
International Needs Network fee
Travel to Projects
Governance
Bank charges		 Charitable
activities
Raising
funds
Total
Funds
2022
Total
funds
2021
£
£
£
£
148,620
41,546
190,166
153,170
20,739
-
20,739
26,909
17,907
5,969
23,876
27,882
31,749
10,583
42.332
19,421
13,384
-
13,384
6,766
3,105
-
3,105
-
4,930
1,643
6,573
6,548
133
44
177
179
240,567
59,785
300,352
240,875

Where costs are not directly allocated, they have been allocated based on an estimation of staff time spent. Charitable Activities 75% Raising Funds 25%.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 34 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

4c. Prior Year Support costs

c. Prior Year Support costs
Staff costs
Other employment costs
Premises
Communications
International Needs Network fee
Governance
Bank charges		 Charitable
activities
Raising
funds
Total
Funds
2021
Total
funds
2020
£
£
£
£
116,596
36,574
153,170
166,029
18,836
8,073
26,909
4,834
19,517
8,365
27,882
24,370
13,595
5,826
19,421
21,108
6,766
6,766
7,072
4,584
1,964
6,548
6,021
126
53
179
2,830
180,020
60,855
240,875
232,264

5. Staff Costs

Salaries
Social security costs
Pensions
The average number of employees during the period was
Full time
Part time		 2022
2021
£
£
173,674
143,395
11,462
5,103
5,030
4,672
190,166
153,170
2
2
5
4
7
6

No member of staff was paid more than £60,000 per annum in 2022 or 2021.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 35 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

Key Management

Costs of Key Management personnel were £58,630 (2021: £53,417) broken down as follows:

Salaries
Social security costs
Pensions		 2022
2021
£
£
51,000
46,777
6,100
5,237
1,530
1,403
58,630
53,417

6. Fixed Assets

Cost
At 31 December 2021
Additions
At 31 December 2022
Depreciation
At 31 December 2021
Charge for the period
At 31 December 2022
Net book value
At 31 December 2021
At 31 December 2022		 Office
Equipment
Fixtures &
Fittings
Computer
Equipment
Total
£
£
£
£
1,562
2,815
14,393
18,770
-
-
4,458
4,458
1,562
2,815
18,851
23,228
1,562
2,815
12,986
17,363
-
-
1,351
1,351
1,562
2,815
14,337
18,714
-
-
1,407
1,407
-
-
4,514
4,514

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 36 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

7. Debtors

Tax reclaimable on donations
Debtors Control Account
Prepayments
Deferred expenditure		 Total
Funds
2022
Total
Funds
2021
£
£
26,946
24,186
14,498
-
7,959
9,015
1,350
-
50,754
33,201
8a. Reconciliation of Net Income to Net Cashflow from Operating 8a. Reconciliation of Net Income to Net Cashflow from Operating 8a. Reconciliation of Net Income to Net Cashflow from Operating
Activities
2022 2021
£ £
Net income for the reporting period (2,098) 94,201
Adjustments for:
Depreciation 1,351 686
Interest (1,292) (38)
(Increase)/Decrease in stock (292) 339
(Increase)/Decrease in debtors (17,552) 4,070
Increase/(Decrease) in creditors 10,394 5,227
Net cash used by operating activities (9,490) 104,485

8b. Analysis of Cash and Cash Equivalents

Current account
Deposit account
Dollar Account
Petty Cash		 2022
2021
£
£
118,727
191,202
423,081
392,240
114,336
72,423
1,915
2,085
658,059
657,950

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 37 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

9. Creditors

Tax and social security
Accruals
Deferred income
Pension
Other creditors		 Total
Funds
2022
Total
Funds
2021
£
£
4,116
3,394
5,606
5,435
4,700
750
1,818
821
8,754
4,201
24,994
14,601

10a. Current Year Movement in Funds

Unrestricted Funds
Designated Funds
Restricted Funds
Church Support
Education
Health
Human Rights
Livelihoods
Water
Emergency Fund
Go Global
Other restricted
Total restricted
funds
Total Funds		 01.01.22
Incoming
Outgoing
Transfers
31.12.22
£
£
£
£
£
136,117
128,639
(83,342)
1,351
182,765
142,851
(3,855)
(55,964)
83,032
35,279
32,464
(25,490)
(768)
41,485
98,922
434,858
(477,998)
47,881
103,663
16,919
8,021
(12,464)
-
12,476
40,527
45,524
(82,017)
6,725
10,759
73,227
90,888
(52,214)
(2,096)
109,805
115,945
44,264
(90,292)
-
69,917
11,450
203,862
(181,718)
9,596
43,190
7,060
1,000
(712)
(6,725)
623
-
31,250
-
-
31,250
399,329
892,130
(922,905)
54,613
423,167
678,297
1,020,769
(1,010,102)
-
688,964

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 38 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

10b. Comparative for Movement in Funds

Unrestricted Funds
Designated Funds
Restricted Funds
Church Support
Education
Health
Human Rights
Livelihoods
Water
Emergency Fund
Go Global
Total restricted
funds
Total Funds		 01.01.21
Incoming
Outgoing
Transfers
31.12.21
£
£
£
£
£
149,074
27,067
(26,404)
(13,620)
136,117
141,783
72,500
(71,432)
142,851
30,991
28,857
(24,520)
(49)
35,279
107,045
395,161
(417,653)
14,369
98,922
20,714
60,053
(63,848)
-
16,919
-
50,398
(21,669)
11,798
40,527
47,853
105,825
(139,385)
58,934
73,227
40,101
119,542
(43,699)
-
115,945
38,284
9,617
(36,451)
-
11,450
8,250
(1,250)
60
-
7,060
293,239
768,203
(747,165)
85,052
399,329
584,096
867,770
(773,569)
-
678,297

Note on restricted funds:

Restricted funds represent donations restricted by a funder or donor for a specific project. Please refer to the Trustees Report for an explanation of the above funds.

Note on designated funds:

Designated funds represent amounts set aside by trustees for specific projects in future years. Please refer to the Trustees report for details of designations.

Transfers between funds:

Where there are insufficient funds to meet the restricted expenditure of a project, an amount is transferred from unrestricted funds to cover the full costs, with the amounts normally having been designated the year before.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 39 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

11a. Net Assets by Fund

Fixed assets
Current assets
Current liabilities		 Unrestricted
Fund
Restricted
Funds
Total
Funds
2022
Total
Funds
2021
£
£
£
£
4,514
-
4,514
1,408
281,577
427,867
709,444
691,490
(20,294)
(4,700)
(24,994)
(14,601)
265,797
423,167
688,964
678,297

11b. Net Assets by Fund Comparative


Fixed assets
Current assets
Current liabilities		 Unrestricted
Fund
Restricted
Funds
Total
Funds
2021
£
£
£
1,408
-
1,408
291,411
400,079
691,490
(13,851)
(750)
(14,601)
278,968
399,329
678,297

12. Future Commitments

At 31 December 2022 the Charity had annual commitments under operating leases as follows:

Within one year
Within 2-5 years
More than 5 years
Total		 Land &
buildings
Office
equipment
Total 2022
Total 2021
£
£
£
£
4,443
2,055
6,498
19,830
-
776
776
6,886
-
-
-
-
4,443
2,831
7,274
26,716

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 40 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

13. Transactions with Trustees

No Trustee received any remuneration in 2022 or 2021.

One trustee received expenses of £935 in 2022 to reimburse flight costs for travel to visit International Needs partners helping with the Ukraine crisis. Nil in 2021

14. Related Party Transactions

Donations from related parties totalled £40,778 (2021: £57,212). £25,000 of these donations were restricted to use to employ a Head of Communications.

During the year the charity purchased trustees’ indemnity costing £408 in 2022 and £408 in 2021.

During the year the charity purchased marketing and communications services from a related third party, Studiomade, for £18,073, £17,222 was for a website rebrand and the remaining £851 was for website hosting. In 2021 these costs were £1,714 for website hosting and maintenance. There were no outstanding balances at year end and there were no amounts written off in the year. All invoices were fully paid during the year.

The director of Studiomade is the son in law of Andrew Hubbard, a trustee. This trustee was not involved in decision making and declared a conflict of interest at meetings where discussions took place about the services provided. The charity has an ongoing contract for Website hosting with Studiomade at approximately £850 per year plus any work deemed necessary on the website.

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 41 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2022

15. Statement of Financial Activities Comparatives 2021

Income
Donations and legacies
2a
Charitable activities
Investments
Other Income
2b
Expenditure
4 & 5
Raising funds
Charitable activities
Net income before transfers
Transfers between funds
10
Net Income/(loss)
Reconciliation in Funds
Net movement in funds
Funds brought forward
Total funds carried forward
10 & 11		 Unrestricted
funds
Restricted
funds
Total
Funds
2021
Total
Funds
2020
£
£
£
£
99,553
768,179
867,732
900,509
-
-
-
26,760
14
24
38
343
-
-
-
3,505
99,567
768,203
867,770
931,117
6,671
54,184
60,855
53,442
19,733
692,981
712,714
835,095
26,404
747,165
773,569
888,537
73,163
21,038
94,201
42,580
(85,052)
85,052
-
-
(11,889)
106,090
94,201
42,580
(11,889)
106,090
94,201
42,580
290,857
293,239
584,096
541,516
278,968
399,329
678,297
584,096

I n t e r n a t i o n a l N e e d s U K 2 0 2 2 42 | P a g e