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2024-12-31-accounts

International Needs UK Annual Report and Accounts Year Ended 31 December 2024

Registered Charity Number 1175526

ineeds.org.uk

Contents

Legal & Administrative Details ....................................................................................... 3 Introduction from the Trustees ...................................................................................... 4 Vision .................................................................................................................................... 5 Mission .................................................................................................................................. 5 Values ................................................................................................................................... 5 Objectives ............................................................................................................................ 5 Danny Morris, Executive Director .................................................................................. 6 Project Impact - performance ........................................................................................ 7 Financial Review .............................................................................................................. 12 Income ................................................................................................................................ 12 Expenditure ....................................................................................................................... 13 Fundraising Statement ................................................................................................... 13 Grant making Policy ........................................................................................................ 13 Reserves Policy ................................................................................................................. 14 Principal Risks and Related Matters ............................................................................ 15 Organisational Structure ................................................................................................ 16 Statement of Trustees Responsibility ......................................................................... 18 Future Plans and Goals 2025 ........................................................................................ 19 Audit Report ...................................................................................................................... 21 Annual Accounts ............................................................................................................... 24

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Legal & Administrative Details

Charity Number: 1175526
CIO Number CE011955
Address: 50 Biddulph Road
South Croydon
CR2 6QB
Website: www.ineeds.org.uk
Patron: Lord Green of Hurstpierpoint
Trustee Board: M Baggott
J Cooper (Deputy Chair)
J Howard
A Hubbard
A McLuckie
E Menzies
A Tyrrell (Chair)
E King
Executive Director: 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

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Introduction from the Trustees

Dear supporters and Friends of International Needs UK

The Trustees commend this Annual Report for 2024 to you. We are very pleased to be able to report that, despite continued pressure on family budgets we recorded our highest annual giving ever of £1.05 million during 2024. Great credit for this must go to our hardworking and dedicated staff team under the guidance of Danny Morris. We are also grateful to you, our friends and supporters for your continued faithful generosity and your invaluable prayer support. We also thank grant making trusts, churches, schools and businesses for your support as well. We thank God for your continued generosity.

Whilst we rejoice at the income figure what is really important, of course, is the impact this has had on the lives of people. Lives that are changed both physically and spiritually, through education, support for livelihoods, the provision of safe water supplies and health facilities, support for churches and evangelism and provision for refugees from terrorism in Burkina Faso and refugees in Romania from the war in Ukraine. We estimate that your support has impacted the lives of over 50,000 people in 2024.

During the year we have said goodbye to two members of staff, Eldred in April and David at the end of December. We welcomed Ali Mbugua back from maternity leave in October. We also welcomed into the IN family, Starfish, a charity founded in the UK, working in Uganda. Starfish has been working with children, particularly those with disabilities, and their work fits well with ours. This has provided sustainability for Starfish and some useful economies of scale for the work of IN Uganda.

In May we celebrated the founding of International Needs in New Zealand fifty years ago. Our Congress was held in New Zealand and several trustees attended along with Danny Morris. Our Treasurer, Euan Menzies, was elected chair of the International Executive Committee and this has resulted in much closer ties for us in the UK with the international organisation. INUK (International Needs UK) was founded two years later so we will be celebrating our 50[th] Anniversary in 2026. Watch this space.

But whilst we have much to celebrate in 2024 we were also saddened by news from Uganda. Just before Christmas many of the Ugandan management team travelling in the minibus back from a funeral were involved in a serious road accident. Two members of the team, Charles and Justine, had to be treated in hospital but sadly Joseph Nalonda our much loved and long serving head teacher at the Buikwe Primary school lost his life. We continue to pray for his widow, Suzanne, his family and for the whole community in Uganda, grieving at this time.

We enter 2025 with the world seeming to be a very uncertain place with support for the most needy being reduced by governments here and overseas. Those we seek to serve are in greater need than ever for material support and the Good News that Jesus can give new life. We pray that through the power of the Holy Spirit and your continued faithful support more lives than ever will be impacted for the Kingdom in the coming year.

Tony Tyrrell Chair of Trustees International Needs UK

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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

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Danny Morris, Executive Director

2024 marked my 10th anniversary as the Executive Director of International Needs UK. Anniversaries often provide a chance to reflect. The journey began in 2014 at a Congress of all our Global Partners in Turkey. It was a privilege to meet all these national leaders representing every continent on earth, all motivated by their faith in Jesus Christ and a desire to help communities through crises and transformation. Many lessons have been learned over this time, mainly taught by colleagues in other cultures. West isn’t always best; expecting instantaneous results is unrealistic, not every problem is solved with material resources, and the size of western material wealth doesn’t equal the size of our wisdom. True partnership works best, and deferring to our friends' wisdom and experience in their local context and cultural experience can sometimes be challenging yet generally creates long-term sustainability.

We set out to grow, and during this period, we have doubled our income and support; nevertheless, we still need to expand further. The urgency of our work today could not be more pronounced. In 2024, we have helped over 50,000 people through poverty relief, livelihood generation, healthcare, water programs and preaching the good news of Jesus.

We have particularly expanded our efforts in Eastern Europe, transitioning from our original relief initiatives for Ukrainian families to establishing a comprehensive support system for those grappling with the realities of war, displacement, and the challenges of adapting to a new nation, language, and culture. Our friends in Romania refer to this as the Joy Centre, which offers a kindergarten, educational opportunities, a space for teenagers, respite care for mothers, counselling, and an escape from the ravages of war and terror. Today, we assess the geopolitical situation and acknowledge the importance of maintaining our support for our Romanian colleagues as they assist and empower Ukrainian families.

In Kenya, we continue to uphold a vision through our partners to see the highly marginalised and overlooked street youths of Nairobi's slums escape the dangers of street life, break free from drugs, and integrate into communities that embrace them, helping them to experience the hope of a new way of living. One of our trustees coined the phrase "leadership and talent centre," this has become our collective vision to provide agricultural land and a centre that supports those youths making this transition. We are helping develop the leaders of Kenya tomorrow.

Two major projects in Uganda ended at the end of 2024, and we marvelled at the outstanding results. For Disability Inclusion (DIP), 2,500 children with disabilities were enrolled in 60 schools. In our Water and Sanitation projects (WASH), 27 villages with up to 60,000 people have had significant interventions to improve access to safe water and public spaces, and vulnerable families have built secure pit latrines to separate contaminated water from clean water, thus reducing sickness from waterborne diseases.

As we look ahead to 2025, we face numerous challenges, particularly the upheaval in national overseas aid programmes. Yet, I am astounded and truly grateful for the generosity of our supporters, child sponsors, and the trusts that place their faith in us and contribute funds for our work. As you trust us and expect our accountability, we strive diligently to improve efficiency, adapt to constantly evolving processes, and operate a charity that maintains the highest standards set by the Charities Commission while continuing to earn the respect of our supporters.

Danny Morris, International Needs UK

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Project Impact - performance

In 2024, with the generous support of our donors, IN UK were able to deliver transformational impact with families around the world. To give an indication of our impact we have collated the beneficiary numbers shown in the table below. This shows the direct beneficiaries of the projects funded by IN UK in 2024. Yet the true impact is much greater when indirect beneficiaries are included such as the families of sponsored children or communities uplifted through new businesses and services. Furthermore, our legacy of support continues to have impact for families that is not included in this table, such as the 32,243 people supported by Makonge Health Centre in Uganda that IN UK helped to build. Across the IN Network, over 1,075,400 people were reached in 2024 with a wide range of initiatives. IN UK feel privileged to be part of such a far-reaching network with inspirational leaders who are sharing the good news of the gospel in a multitude of ways.

Theme Projects funded by IN UK in 2024 Country Beneficiary
Number
Education Helping disabled children go to school and
be welcomed into local churches and
communities		 Uganda 7,655
Child and group sponsorship across IN
partnership		 IN Network
Trauma counselling and pastoral care for
children displaced by conflict at St Ophel
School		 Burkina Faso
School support and education competitions Burkina Faso
Children provided with school education
packs		 Sri Lanka
Ukrainian refugee children supported with
childcare and education, also holistic care
for their families		 Romania
Water Improving access to water, sanitation and
hygiene (WASH) across 27 villages		 Uganda 18,539
Installingtube wells with rural communities Sri Lanka
Health Providing Malaria nets for vulnerable
families		 Burkina Faso 17,344
Equipment provided to improve services at
dispensary and maternity unit		 Burkina Faso
Church
Support		 Training Sunday School teachers and
pastors in Egypt, and serving vulnerable
families		 Egypt 7,515
Livelihoods Providing essential support, mentoring, Bible
teaching and pastoral care for street youth		 Kenya 477
Street youth provided with business support
and rehabilitation programme		 Kenya
Women empowered through vocational
training		 Nepal
Peanut farmingsupport Sri Lanka
TOTAL 51,530

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Of particular importance, 2024 saw the completion of two major projects in Uganda, WASH 2 ( Water Sanitation and Hygiene ) and DIP 2 ( Disability Inclusion Project ). These highly successful projects have been developing since 2017 and are having great impact for rural families. Over 500 disabled children have gained access to an education, 240 families of disabled children were supported with income generating activities, and 3,750 parents and community members were reached with positive messaging about disability. With the WASH programme, 6 school toilet blocks were built benefitting 1,335 students, 26 water sources were built or repaired, and 15,315 people were reached with hygiene education. We celebrate this impact and continue to work together to improve our ministries. We are sharing the love of God through all these projects. In 2025 we hope to launch new programmes in these areas building on our experience, learnings and success.

FIGURE 1. OUR DISABILITY INCLUSION PROJECT IN UGANDA HOSTS DISABILITY INCLUSIVE SPORTS FESTIVALS FOR THE 60 PARTICIPATING SCHOOLS. HERE STUDENTS SHOWCASE THEIR TALENTS WITH ADAPTED SPORTING ACTIVITIES, PROMOTING POSITIVE UNDERSTANDINGS OF DISABILITY.

FIGURE 2. OUR WASH PROJECT IN UGANDA IS SUPPORTING 27 VILLAGES WITH IMPROVED WATER, SANITATION AND HYGIENE. UNDER THIS WORK, 26 NEW OR IMPROVED WATER SUPPLIES WERE ESTABLISHED IN 15 VILLAGES. HERE ARE THE WATER USER COMMITTEE SHOWCASING THEIR BOREHOLE IN KIKWANYA VILLAGE.

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Two major construction projects were also launched in 2025, where their impact for beneficiaries will be realised in 2025 and beyond. At Makonge Primary School in Kiyindi Uganda we committed to building ‘Block B’ with seven classrooms across three storeys. These expand the learning spaces available at the growing school and drastically improve the learning environments compared to the old and rundown buildings. We expect this classroom block to be completed and ready for use by 350 pupils in 2025.

FIGURE 3. GROUNDBREAKING CEREMONY FOR THE CONSTRUCTION OF BLOCK B AT MAKONGE PRIMARY SCHOOL, KIYINDI, UGANDA. PARENTS OF STUDENTS ATTENDED TO START DIGGING THE FOUNDATIONS; THIS IS IMPORTANT WORK AND DEMONSTRATES THEIR OWNERSHIP OF THIS SCHOOL.

FIGURE 4. CLASSROOM CONSTRUCTION MAKING GOOD PROGRESS. PHOTO FROM MONITORING TRIP BY DANNY MORRIS (CEO) SEPTEMBER 2024.

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In Kenya , in partnership with IN Kenya and Grace Empowerment Organisation, we have purchased land and started preparation works to build a ‘ Leadership and Talent Centre ’ that will provide holistic rehabilitation support and leadership development for an estimated 75 street youth each year.

With increasing global conflicts, our ministries to displaced peoples continue to be of great importance. The needs of these people are receiving reduced media attention and therefore are less known to the general public. Though this impacts our ability to raise funds for these needs, we are very grateful to our supporters who continue to respond generously. We are supporting children and their families displaced by conflict in Burkina Faso and in Ukraine (ministry based in Romania). Both ministries include trauma counselling recognising the severe impact of their experiences. Trauma in children has been evident by some stopping speaking, experiencing bad dreams, disruptive behaviour and more. This trauma care is critical to help them process what they have witnessed and to provide them with the tools to improve their mental health. In Burkina Faso St Ophel school has welcomed 400 internally displaced children to their school and support them and their families as they settle in Bobo Dioulasso. In Romania there are 70 Ukrainian children directly supported by the Joy Centre where they received childcare, education sessions, sports, arts and trauma care, this is alongside holistic pastoral care for their families. In Egypt we continue to serve Sudanese and Syrian refugees with essential resources and through training at the vocational centre.

FIGURE 5. UKRAINIAN CHILDREN AT THE JOY CENTRE IN ROMANIA IN AN ART THERAPY SESSION. 70 CHILDREN ARE SUPPORTED AT THIS CENTRE WITH EDUCATION, LANGUAGE LESSONS, KINDERGARTEN CARE, AND TRAUMA CARE. OLDER CHILDREN HAVE BEEN JOINING YOUTH ALPHAS SESSIONS.

Learning and collaboration have also been enhanced within the International Needs Network with new learning communities for thematic areas such as for water and education. The IN Network continue to deliver programmatic training for its members and are developing a new programme management system to improve collaboration, efficiency and monitoring and evaluation. We look forward to how these initiatives can improve overall programmatic impact.

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Stories of hope

Impact numbers give an indication of the scale of our work and the reach of the donations of our supporters. Yet it is the transformation and stories of all those individuals that are the most important. Here are two stories of significant impact from 2024.

Kantano Ruth has been supported through the IN Uganda WASH Programme. Her family were identified by their community as in significant need and were provided with a 500-litre tank for water storage. Before this intervention, Kantono Ruth, an elderly blind woman aged 103, faced immense challenges accessing clean and safe water due to the hilly and steep terrain of Kikwanya. Her daughter, Nabwire Beatrice, had to assist her in fetching water from a distant well, which was not only physically demanding but also time-consuming.

With the installation of the water tank, their lives have been transformed. They no longer need to undertake arduous journeys to fetch water, as they now have a convenient and accessible source of clean water right in their compound. This has not only alleviated the physical burden on Kantono Ruth and her daughter but has also given them the freedom and independence to manage their daily tasks more efficiently.

Moreover, the availability of clean water has significantly improved their hygiene practices. They can now wash their clothes regularly, bathe comfortably, and maintain a clean-living environment, which has contributed to their overall health and well-being. This improvement in hygiene has also reduced their vulnerability to waterborne diseases, enhancing their quality of life and ensuring their long-term health.

In summary, the project's intervention has not only provided Kantono Ruth and her family with access to safe water but has also empowered them to live with dignity and independence despite their challenging circumstances. It has improved their quality of life, enhanced their health and hygiene practices, and made a tangible difference in their day-to-day lives.

Alongside providing water storage tanks for vulnerable families, WASH Uganda have built and repaired a total of 26 water sources such as borehole and natural springs, serving over 18,417 people.

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Gnanamanogaran has been supported through the IN Sri Lanka WASH and Livelihoods project. He is married and has 2 teen daughters; and has benefited from the peanut farming project.

He was injured in war and has limited use of his right arm and leg. Gnanamanogaran received 35kg of peanuts of which he was able to harvest a yield of 450kg of peanuts. With his profits he told us that he was able to settle a debt for extra tuition classes for

his daughter’s education, buy new clothes for his family, and invest some money for his children. Following the harvest, Gnanamanogaran has planted banana trees as he finds them easier to cultivate.

Thank you to all our supporters who have made this possible, we wish we could share the stories of all 51,530 people supported by IN UK in 2024!

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 2024 are set out in the accounts.

Income

Total Voluntary (fundraised) Income for the year was £979,672 with 67% coming from Individuals in the form of regular giving and individuals responding to needs and appeals throughout the year. We raised 22% of our income from Charitable Trusts and Foundations and the remainder from Churches, Schools, Companies and Community Groups.

The remaining £73,050 of income comes from Go Global trips and investment income (interest).

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Expenditure

Total expenditure for 2024 was £1,185,352

89% of expenditure was spent on Charitable Activities which includes money sent to International Needs projects overseas, development and support of existing and new projects, and raising awareness and prayer support from our supporters in the UK. 11% of expenditure relates to raising funds for the organisation, meaning for every £1 spent on fundraising, the charity raises £7.54p

----- Start of picture text -----
Expenditure by theme
Church Support
Education
Health
Human Rights
Livelihoods
Water
Project Support
Costs
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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 signed up to the Fundraising Regulator’s Code of Practice.

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:

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IN UK 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.

Reserves Policy

Unrestricted reserves at year end were £164,783. 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 approximately £170,000. Designated reserves held at the end of 2023 were released during 2024 as it was deemed there was sufficient restricted reserves for current projects. The charity has invested £922 in tangible fixed assets leaving £163,861 in free reserves, slightly below the desired level but still within satisfactory limits.

Restricted reserves at year end were £389,838 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.

Funds are held on a combination of deposit accounts.

The Trustees are satisfied with the position of reserves.

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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 Executive Director 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.

Principal risks identified in the year are as follows:

Area Risk Impact Mitigation
Fundraising Income
vulnerability
from high
inflation and
global recession
from Ukraine
conflict		 Changes in behaviour
from donors/donations
from higher cost of
living. In the worst
case scenario, INUK
may need to
significantly restructure
its cost base and
reduce its support for
overseas projects.		 1) Longer term plans are being put in place to
strengthen existing income streams & identify
diversification opportunities
2) Maintain adequate reserves to counter
shorter term issues
3) Adjusted working model - more hybrid
working and smaller office
4)Added one general Fundraising role, with
additional maternity cover in place for Trust
fundraising.
Overseas
Activities		 Higher inflation
may affect all
programmes,
particularly the
administrative
costs of
projects at this
time.		 Projects become too
costly to continue on
current budgets and
some projects will need
to be shut down.
INUK may lose pledges
and grants from trusts
and individuals		 1) Review details in Projects Meeting
2) All projects to be calibrated with and
estimated % project price increase over project
duration
3) Increasing project expenditure also built into
income best and worst case scenarios
4) Countries putting in place revised annual
project budgets to address volatility in budgets
and exchange rates.
Overseas
Activities		 Mission or
project failure
due to
incompetence
or corruption or
board collapse		 Reputation risk / Donor
loss / Income
Reduction		 1) New programme management schedule in
place
2)Traffic light system put on current
projects.
3) Renew Bilateral and MOUs with all partners,
working in line with global office for partner
improvements
Overseas
Activities		 Safeguarding
failure risking
children of
projects from
sexual
predators.		 Impact on victims is
significant and life
changing.
Reputational risk, Loss
of Support and major
donors / trusts & legal
action against INUK in
worst case		 1) New overarching safeguarding policy with
code of conduct being constructed and agreed
with all trustees and staff
2) DBS checks as standard for all trip attendees
on Go Global trips.
3) Taking references for all GoGlobals and
comprehensive application process
4) Child protection policy implemented in the
UK office and one team member trained on
safeguarding / knowing the UK policy / briefing
at events that include child protection.
5.) Need to discuss with Network for overall
Safeguarding in Countries.

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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 the International Needs Network. 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, three times in 2024 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 Executive Director 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.

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Remuneration of Senior Staff

Remuneration of the Executive Director 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 note 14 in 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 Executive Director 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 Executive Director 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 £43,714. Payments to related parties were for Website hosting services as detailed in Note 14. The Trustees give their time voluntarily and receive no benefits from the Charity.

The operational work of the Charity is carried out by 9 Individuals, comprising 8 paid staff and 1 volunteer. 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.

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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.

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Future Plans and Goals 2025

Project Focus 2025

In Kenya, the ongoing work of rescue, restoration and rehabilitation for the thousands of street youths caught in a dangerous life of gang fighting, drugs and deprivation continues as the team builds the leadership and talent centre to support Street Youths on the outskirts of Nairobi. The centre offers 6 acres of rich farmland and space to help develop character and incomegenerating skills. The centre is being built modularly, allowing us to use the land and have our first youth move into the project away from the centre of Nairobi and all temptations back to the street.

In Uganda, we have been astounded by the success of our Disability Inclusion Project in rural Buikwe, where 2,500 children with disabilities have been identified and are now included in one of the 60 schools where IN has invested in training and resources for inclusion. At the beginning of 2025, the second phase of this programme came to an end and was evaluated. The results show a dramatic change, but further interventions are required. In 2024, the gifted staff and operations of Starfish Uganda were added to the work of IN Uganda. These operations include specialist physio and nursing skills for CWDs and a focus on supporting families with children who have disability (Children with disabilities). Overall, the new DIP 3 programme aims to help transform local thinking on disability by showing that each child is infinitely valuable, made in the image of God. The Starfish skillset will be included in the programme to help improve outcomes. The transformations have been observable throughout 2024, and we look forward to starting the third phase of this project in 2025.

In Sri Lanka, we have completed the development of Livelihoods for a community in the Tamil area of Mullaitivu. Farming, agricultural irrigation, and water purification systems have been implemented to support this community. We look forward to launching a new, enlarged project in cooperation with our partner in INNZ and the government of New Zealand later in 2025, an extended Livelihoods project within the region of Monaragala towards the south of the country.

The ongoing conflict between Ukraine and Russia has torn families apart—mothers and children forced to flee, while brothers, husbands, fathers, and grandfathers have been conscripted into the army. In response, IN has extended its compassionate aid to Ukrainian families caught in the crisis. From 2022 to June 2023, our primary mission was to support the surge of refugees seeking safety in Romania, Slovakia, and Bulgaria. With the incredible generosity of our donors, IN delivered 302,000 hot meals, provided 40,000 nights of safe shelter, and dispatched 28 large humanitarian convoys into Ukraine. We also helped thousands of families enrol their children in school and find stability in their host communities. Today, as many refugees transition to permanent lives in Romania, our focus has shifted to long-term support. We’ve opened a kindergarten called the ‘Joy Centre’ for up to 100 children, some with parents and guardians, some orphaned by the war. We are offering education in the Ukrainian language, taught by fellow refugee teachers. This initiative is not just about schooling; it’s about restoring dignity, hope, and a sense of normalcy. As we look to 2025, sustaining this vital work is our top priority. We are actively seeking renewing partners and funders to ensure these children and families continue to receive the support they need to rebuild their lives.

Lastly, for our project focus, we are assisting Makonge Primary School in Kyindi, Uganda, in furnishing Classroom Block B, where new classrooms have been built and will be made available to over 350 schoolchildren this Spring. The pandemic's closure of many schools left this rural area lacking school places for thousands of impoverished children. New builds are replacing condemned and old small classes, where class sizes are so big that teaching is limited.

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Expanding the classrooms empowers more children to go to school and employs more teachers, which benefits the community's overall development. We look forward to seeing these new classrooms support many more children in getting access to an education.

Revenue Growth

We’re encouraged by the sustained success of our fundraising efforts, which maintained income above £1 million for three consecutive years following the pandemic. At the end of 2024, we had surpassed revenue growth targets from all previous years; however, we were short of our ambition to grow revenue to £1.2 million. Building on this momentum, our leadership team is committed to driving further growth, with an ambitious target of increasing revenue by 20% annually over the next three years. We’ve strengthened our team with new hires in community fundraising and communications to support this vision. This investment aims to expand our reach, inspiring the next generation to begin a lifelong journey of giving and support.

Organisation

International Needs now has a team of eight with three full-time and five part-time staff. The team works primarily from home, and to provide staff flexibility, we have our team all around the UK. The team intentionally meets together quarterly and virtually each day. We look forward to greater efficiencies and growth from a decentralised working environment.

Engaging with IN Supporters

At IN, our mission is powered by people, and we’re proud to nurture deep, meaningful partnerships with individual donors, corporate partners, churches, and grant-making trusts. Collaborating with communities connected to us, creates stronger, more sustainable support for our work with impoverished families. The bond we share with our supporters makes our work truly special. These relationships are not transactional but rooted in shared purpose, compassion, and a commitment to lasting change. We are intentional about staying close to our core community of support, never losing sight of the people who make this work possible. Together, we are transforming lives. Because of what we can achieve together, thousands of families worldwide are experiencing hope, dignity, and opportunity.

Approved by order of the board of Trustees on 5th June 2025 and signed on its behalf by:

Tony Tyrrell, Chair of Trustees

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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 2024 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

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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;

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– 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.

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.

18/6/2025

Begbies 9 Bonhill Street Chartered Accountants London Statutory Auditors EC2A 4DJ 2025

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

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

Annual Accounts

International Needs UK Statement of Financial Activities For the year ended 31 December 2024

Notes
Income
Donations and legacies
2a
Charitable activities Go
Global trips
Investments
Expenditure
4 & 5
Raising funds
Charitable activities -
grants
Charitable Activities – Go
Globals trips
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
2024
Total
funds
2023
£
£
£
£
74,077
905,595
979,672
944,454
-
62,867
62,867
54,150
10,183
-
10,183
8,739
84,260
968,4621,052,722
1,007,343
119,703
10,235
129,938
115,499
26,007
977,851
1,003,858
842,973
51,556
51,556
48,458
145,710
1,039,642
1,185,352
1,006,930
(61,450)
(71,180)(132,630)
413
10
(10)
-
-
(4,716)
-
(4,716)
2,590
(66,156)
(71,190) (137,346)
3,003
(66,156)
(71,190)
(137,346)
3,003
230,939
461,028
691,967
688,964
164,783
389,838
554,621
691,967

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 27-40 form part of these financial statements.

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International Needs UK Balance Sheet As at 31 December 2024

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
2024
Total
funds
2023
£
£
922
2,586
922
2,586
353
334
45,293
52,444
528,916
669,367
574,562
722,145
(20,863)
(32,764)
553,699
689,381
554,621
691,967
164,783
171,631
-
59,308
389,838
461,028
554,621
691,967

The notes on pages 27-40 form part of these financial statements.

These accounts have been prepared in accordance with FRS 102 and the Charities SORP 2018

These financial statements were approved, and authorised for issue, by the board on 5[th] June 2025 and signed on their behalf by:

Tony Tyrrell, Chair of Trustees Charity Number 1175526

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International Needs UK Statement of Cashflows For the year ended 31 December 2024

Note
Cashflows from operating activities:
Net cash provided by operating activities
8a
Cashflows from investing activites:
Interest from activities
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
2024
Total
2023
£
£
(145,918)
(21)
10,183
8,739
10,183
8,739
(135,735)
8,718
669,367
658,059
(4,716)
2,590
528,916
669,367

The charity had no net debt in 2024 or 2023

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International Needs UK Notes to the Annual Accounts For the year ended 31 December 2024

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.

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity continues to adopt the going concern basis of accounting in preparing the accounts.’

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. Deposit interest is accounted for when received.

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

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 funds being available and the reporting requirements for the project, set out in the initial planning documents, being met by our partner countries. Grants to International Needs Partners are shown the notes to the accounts.

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 balances 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. No support and governance costs are allocated to Go Global expenditure as it is not material in the context of the activities undertaken.

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.

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International Needs UK

Notes to the Annual Accounts (continued) For the year ended 31 December 2024

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

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

2. Donations and Legacies

. Donations and Legacies
Individuals
Trusts
Companies
Churches
Community Groups
Legacies
Events
Schools		 Total
funds
2024
Total
funds
2023
£
£
647,156
605,706
215,105
175,800
27,615
15,172
56,165
92,230
2,778
1,980
4,671
-
20,390
32,549
5,792
21,017
979,672
944,454

3a. Donations from Trusts

Within donations (note 2)
The Lewin Trust
The Hillier Trust
The Allan & Nesta Ferguson Charitable Trust
The Bishop Radford Trust
Souter Charitable Trust
Make My Day Better
Anonymous
Tyne Holme Charitable Trust
The Cherish Fund
Goodnews Evangelical Mission
Other donations £5000 & under		 Total
funds
2024
Total
funds
2023
£
£
56,770
28,385
36,636
-
25,000
-
24,000
20,000
16,000
16,000
12,000
12,000
10,000
65,000
8,720
12,415
8,379
-
-
7,000
17,600
15,000
215,105
175,800

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

3b. Donations from Companies

Davies Design & Construction Ltd
Croydon Symphony Orchestra
Overmould
Combined Test Solutions
Access Insurance
Poq Commerce
Other		 Total
Funds
2024
Total
funds
2023
£
£
10,000
-
5,984
4,200
3,600
4,100
3,600
-
3,437
-
2,465
3,331
2,070
27,615
15,172

4a. Total Expenditure

a. Total Expenditure
Note
Charitable activities - grants
Grants to institutions (IN Network):
Church Support
Education
Health
Human Rights
Livelihoods
Water
Relief
Other
Grant making support costs
4b
Raising funds
Direct Costs
Support Costs
4b		 Total
Funds
2024
Total
Funds
2023
£
£
16,853
28,869
453,036
290,627
26,942
15,000
52,827
69,272
104,753
56,637
85,120
35,897
-
78,513
-
7,921
264,327
260,237
1,003,858
842,973
56,314
27,411
73,625
88,088
129,938
115,499

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

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

Expenditure for the period Charitable Raising Total
includes: activities funds Funds
2024
£ £ £
Depreciation 1,248 416 1,664
Auditors’ remuneration - audit services 4,050 1,350 5,400
Premises and office Costs 10,554 3,518 14,071
Expenditure for the comparative
period includes:
Charitable Raising Total
activities funds Funds
2023
£ £ £
Depreciation 1,350 578 1,928
Auditors’ remuneration - audit services 3,780 1,620 5,400
Premises and office Costs 12,440 5,331 17,771

4b. Support costs

b. Support costs
Staff costs
Other staff costs
Premises
Communications
International Needs Network fee
Travel to Projects
Governance
Bank charges		 Charitable
activities
Raising
funds
Total
Funds
2024
Total
funds
2023
£
£
£
£
193,420
37,559
230,979
239,534
6,752
23,676
30,428
21,757
10,554
3,517
14,071
17,771
19,257
6,419
25,676
40,549
7,226
2,409
9,635
14,554
13,773
-
13,773
3,190
13,211
-
13,211
10,824
134
45
179
146
264,327
73,625
337,952
348,325

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

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

4c. Prior Year Support costs

c. Prior Year Support costs
Staff costs
Other staff costs
Premises
Communications
International Needs Network fee
Travel to Projects
Governance
Bank charges		 Charitable
activities
Raising
funds
Total
Funds
2023
Total
funds
2022
£
£
£
£
178,760
60,774
239,534
190,166
15,230
6,527
21,757
20,739
12,440
5,331
17,771
23,876
28,384
12,165
40,549
42,332
14,554
-
14,554
13,384
3,190
-
3,190
3,105
7,577
3,247
10,824
6,573
102
44
146
177
260,237
88,088
348,325
300,352

5. Staff Costs

Salaries
Social security costs
Pensions
The average number of employees during the period was
Full time
Part time		 2024
2023
£
£
242,672
233,060
13,657
12,181
7,734
6,811
264,063
252,052
4
4
4
4
8
8

No member of staff was paid more than £60,000 per annum in 2024 or 2023.

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

Key Management

Costs of Key Management personnel were £64,419 (2023: £62,993) broken down as follows:

Salaries
Social security costs
Pensions		 2024
2023
£
£
56,228
55,077
6,504
6,336
1,687
1,650
64,419
62,993

6. Fixed Assets

Cost
At 31 December 2023
Additions
Disposals
At 31 December 2024
Depreciation
At 31 December 2023
Charge for the period
Disposals
At 31 December 2024
Net book value
At 31 December 2023
At 31 December 2024		 Office
Equipment
Fixtures &
Fittings
Computer
Equipment
Total
£
£
£
£
1,562
2,815
18,851
23,228
-
-
-
-
(1,562)
(2,815)
(11,281)
(15,658)
-
-
7,570
7,570
1,562
2,815
16,265
20,642
-
-
1,664
1,664
(1,562)
(2,815)
(11,281)
(15,658)
-
-
6,648
6,648
-
-
2,586
2,586
-
-
922
922

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International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

7. Debtors

Tax reclaimable on donations
Other Debtors
Prepayments		 Total
Funds
2024
Total
Funds
2023
£
£
26,535
28,483
9,293
17,584
9,465
6,377
45,293
52,444

8a. Reconciliation of Net Income to Net Cashflow from Operating Activities

Net income for the reporting period
Adjustments for:
Depreciation
Interest
Increase in stock
Decrease in debtors
Decrease in creditors
Net cash used by operating activities		 2024
2023
£
£
(132,630)
413
1,664
1,928
(10,183)
(8,739)
(19)
297
7,151
(1,690)
(11,901)
7,770
(145,918)
(21)

8b. Analysis of Cash and Cash Equivalents

Current account
Deposit account
Petty Cash		 2024
2023
£
£
204,018
184,429
324,475
484,559
423
378
528,916
669,367

I n t e r n a t i o n a l N e e d s U K 2 0 2 4 35 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

9. Creditors

Tax and social security
Accruals
Deferred income
Pension
Other creditors		 Total
Funds
2024
Total
Funds
2023
£
£
5,499
4,714
5,605
5,557
7,060
20,947
1,633
1,606
1,064
(60)
20,863
32,764

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*		 01.01.24
Incoming
Outgoing
Transfers
31.12.24
£
£
£
£
£
171,631
84,259
(150,425)
59,318
164,783
59,308
(59,308)
-
23,790
11,428
(19,782)
-
15,436
167,379
622,801
(624,110)
8,321
174,391
32,282 22,303
(33,632)
398
21,352
1,223 87,364
(75,414)
-
13,173
166,301 94,349
(124,820)
(7,872)
127,958
68,956 63,457
(101,757)
3160
33,815
-
3,893
(180)
-
3,713
1,087 62,867
(57,947)
(4,007)
-
10
-
-
(10)
-
461,028
968,462
(1,039,642)
(10)
389,838
691,967
1,052,721
(1,190,067)
-
554,621

*Adjustment made to opening balances

I n t e r n a t i o n a l N e e d s U K 2 0 2 4 36 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

10b. Comparative for 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		 01.01.23
Incoming
Outgoing
Transfers
31.12.23
£
£
£
£
£
182,765
88,826
(90,717)
(9,243)
171,631
83,032
(31,724)
8,000
59,308
41,485
16,518
(33,824)
(389)
23,790
103,663
512,859
(435,909)
(13,224)
167,389
12,476
49,722
(29,917)
-
32,282
10,759
49,996
(81,871)
22,339
1,223
109,805
142,273
(92,749)
6,972
166,301
69,917
49,707
(51,310)
644
68,958
43,190
41,583
(92,153)
7,379
-
623
58,449
(57,986)
-
1,086
31,250
-
(8,772)
(22,478)
-
423,167
921,107
(884,489)
1,243
461,028
688,964
1,009,933
(1,006,930)
-
691,967

Note on restricted funds:

Restricted funds represent income restricted by a funder or donor for a specific project. Go Global Income is restricted to the trip it relates to. 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 4 37 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

11a. Net Assets by Fund

Fixed assets
Current assets
Current liabilities		 Unrestricted
Fund
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
£
£
£
£
922
-
922
2,586
177,664
396,898
574,562
722,145
(13,803)
(7,060)
(20,863)
(32,764)
164,783
389,838
554,621
691,967

11b. Net Assets by Fund Comparative

Fixed assets
Current assets
Current liabilities		 Unrestricted
Fund
Restricted
Funds
Total
Funds
2023
Total
Funds
2022
£
£
£
2,586
-
2,586
4,514
240,170
481,975
722,145
709,444
(11,817)
(20,947)
(32,764)
(24,994)
230,939
461,028
691,967
688,964

12. Future Commitments

At 31 December 2024 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 2024
Total 2023
£
£
£
£
2,432
-
2,432
3,132
-
-
-
-
-
-
-
-
2,356
776
3,132
3,132

I n t e r n a t i o n a l N e e d s U K 2 0 2 4 38 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

13. Transactions with Trustees

No Trustee received any remuneration in 2024 or 2023.

Travel expenses of £1,480 were paid to 3 trustees (2023: £63.50: 1 trustee)

14. Related Party Transactions

Donations from related parties totalled £43,714 (2023: £26,929).

During the year the charity purchased trustees’ indemnity, costing £413 in 2024 (2023: £413).

During the year the charity purchased marketing and communications services from a related third party, Studiomade, for £898 for website hosting. In 2023 these costs were £850 for website hosting. 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 £900 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 4 39 | P a g e

International Needs UK Notes to the Annual Accounts (continued) For the year ended 31 December 2024

15. Statement of Financial Activities Comparatives 2023

Notes
Income
Donations and legacies
2a
Charitable activities Go
Global trips
Investments
Expenditure
4 & 5
Raising funds
Charitable activities -
grant
Charitable Activities – Go
Globals trips
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
2023
Total
funds
2022
£
£
£
£
77,497
866,957
944,4541,006,712
-
54,150
54,150
-
8,739
-
8,739
1,292
86,236
921,1071,007,3431,008,004
102,826
12,673
115,499
83,557
19,615
823,358
842,973
926,545
48,458
48,458
122,441
884,4891,006,9301,010,102
(36,205)
36,618
413
(2,098)
(1,243)
1,243
-
-
2,590
-
2,590
12,765
(34,858)
37,861
3,003
10,667
(34,858)
37,861
3,003
10,667
265,797
423,167
688,964
678,297
230,939
461,028
691,967
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 4 40 | P a g e