2021-12-31-accounts - International Christian Maritime Association

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INTERNATIONAL CHRISTIAN MARITIME ASSOCIATION ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL ACTIVITIES 2021

For 1 January to 31 December 2021 Charity Registered in England & Wales No 1176633

CONTENTS PAGE Reference and Administration 4 Structure, Governance and Management 5 Objects and Report on Public Benefit 5 Trustees’ Governance 5 Achievements and Performance 6 Financial Review 7 Plans for the Future 8 Trustees’ Declaration 9 Independent Examiner’s Report 10 Statement of Financial Activities 11 Balance Sheet 12 Notes to the Accounts 13-17 ICMA MEMBERSHIP ORGANISATIONS (inside back cover)

The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

“The International Christian Maritime Association is a free association of Christian organisations engaged in welfare work for seafarers who include those working on merchant, fishing and passenger vessels”.

.....from the Constitution of The International Christian Maritime Association .

Mailing address – UK

ICMA c/o St Michael Paternoster Royal Mission to Seafarers, College Hill London, England, EC4R2RL

Tel - (+1) 5149936528

Website www.icma.as

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

REFERENCE & ADMINISTRATION DETAILS:

Registered Office: Mission to Seafarers, St. Michael Paternoster Royal, College Hill, London, EC4R 2RL Principal or Mailing address: ICMA, Mission to Seafarers, St. Michael Paternoster Royal, College Hill, London, EC4R 2RL Tel. (+1) 514 993 6528

List of Trustees of the charity 1 January 2021 to date of this report:

	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
1	Fr Bruno Ciceri			Stella Maris
2	Rev Christoph Ernst			Deutsche Seemannsmission
3	The Rev. Mark Nestlehutt			The Seamen’s Church Institute of New York & New Jersey
4	Deacon Paul Rosenblum			North American maritime Ministry Association
5	Capt. Bernt Köning	Treasurer	Until November 18, 2021	Nederlandse Zeevaarendencentrale
6	The Rev. Canon Andrew Wright	Chairman		The Mission to Seafarers
7	Sara Baade			Sailors’ Society
8	Hilbert Penninga	Treasurer	From November 18, 2021	Nederlandse Zeevaarendencentrale
9	Rev. Jeffrey Huseby			Council of Nordic Seamen’s Churches in Denmark, Faroe Islands, Finland, Norway and Sweden

Independent Examiner

Milne Craig Chartered Accountants & Tax Advisers Abercorn House, 79 Renfrew Road, Paisley PA3 4DA

ICMA Bankers: HSBC, City of London Branch, 60 Queen Victoria Street, LONDON EC4N 4TR

ICMA General Secretary: Dr. Jason Zuidema

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

Structure, Governance and Management

Type of governing document: The Association was originally formed as an Unincorporated Association governed by Constitution, last amended 1 October 2015. During 2017 the Trustees submitted an application to the Charity Commission in England and Wales to become a Charitable Incorporated Organisation, instead of an unincorporated organisation. The new status was granted on 11 January 2018.

Governance and Trustee responsibilities are included as items on the regular agenda of Executive, highlighting advice and guidance from Charity Commission.

Objects, and Report on Public Benefit

The objects of the charity are the promotion of the spiritual, social and material welfare and religious education of all seafarers, and the relief of need, hardship or distress among seafarers.

The charity is a second and third tier service provider. At the beginning of 2021, the Association had 27 member organisations that serve seafarers worldwide (list inside back cover of report). The charity provides services to those frontline operators who are members of the charity, or who partner with us, and acts in this way for the benefit of seafarers and fishers. The charity achieves its objectives directly and through its members.

The charity is a free association of Christian organisations working with seafarers, fishers’ and their families worldwide. The Trustees are comprised of those identified in the constitution to meet and agree strategy, policy and planning of the activities of the charity. The Trustees have oversight of the finances and other resources of the charity. Committees established by the Trustees are delegated tasks such as the organising of training for member organisations. Member organisations active in different parts of the world join in regional groupings to provide for collaborative activity, mutual support and sharing of resources for seafarer welfare. ICMA appoints and maintains delegations to the International Maritime Organisation and International Labour Organisation.

In setting out the main activities undertaken by the charity, the Trustees have regard to how its charitable purposes are applied for public benefit. The Trustees comply with their duty to have due regard to the Charity Commission's public benefit guidance when exercising their powers or duties. The direct and indirect benefit to seafarers in need constitutes the primary public benefit. That benefit is achieved by organising the membership for ecumenical relations among managements of faithbased welfare providers; by encouraging ecumenical working in the frontline delivery of services to seafarers and fishers in ports; by progressing partnerships with both international and local service providers operating in the seafarers’ welfare sector; and by providing advocacy for the rights and dignity of seafarers and fishers in the industry and in international bodies.

Trustees Governance:

Appointment of Trustees New Trustees are appointed according to the provisions of the Constitution. While no formal induction programme is at present in place, new Trustees are expected to be familiar with the Charity’s values, aims and objectives together with its day-to-day operations, and to be aware of their statutory responsibilities as Trustees of a charity.

Decisions/

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

Decisions and actions of the Executive Committee in 2021 resulted in the following changes and developments for effective management:

Renewed partnership agreement with NAMMA for the management of our programs.
Continued review of our Strategic Plan for 2019-2021.

Achievements and performance

In pursuit of the objects of the charity the following areas of achievement are highlighted for 2021:

Implementation of a ‘Strategic Plan’ for the 2019-2021 period for the charity.
Coordination of information globally regarding vaccination of seafarers.
Participation of ICMA General Secretary and diverse ICMA membership in Introduction to Seafarers’ Welfare and Maritime Ministry online course from 26-31 May.
Co-organization of with CrewConnect Europe Conference online, 21-22 June.
Participation in weekly “Seafarers Vaccination Taskforce” organized by International Chamber of Shipping – approximately 45 meetings in 2021.
Participation in bi-weekly “Corona welfare group” meetings organized by Chamber of Shipping – 15 meetings in 2021.
Participation by the ICMA delegations at International Maritime Organisation and International Labour Organisation meetings online.
Reception and dissemination of information from Seafarers Crisis Action Taskforce (SCAT) of IMO/ILO.
Organization of best practice webinars and regional video conference calls to encourage members during the continuing COVID-19 pandemic crisis.
Making representations as an association to the Port Welfare Partnership project run by ISWAN and the Merchant Navy Welfare Board.
Support for Neptune Declaration on Seafarers’ Well-Being and Crew Change.
Partnering with NAMMA and MNWB on creation of ISPS best practice course on the maretraining.com platform.
Endorsement of and participation in annual magazine (The MARE Report) of The North American Maritime Ministry Association in August 2021.
Coordination of seafarer happy holidays grant distribution to membership in partnership with ITF Seafarers’ Trust.
Continuing promotion of advocacy for fishers and issues affecting fishers and their families, especially related to online seminar with membership Nov 29.
Promotion of Day of the Seafarer and World Maritime day initiatives of the IMO.
Participating in member organisation events and conferences online.
Successful trustee treasurer handover from Capt. Bernt Koning to Mr. Hilbert Penninga.
Organization of inter-agency workshop with partner organization in London on 17 November 2021 – 20 different seafarers’ welfare agencies represented.
Developing digital communication for inclusion and participation
Monthly E-mail newsletter
Webinar activity for ICMA membership
Trustee meetings

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

Financial review 2021

Financial reporting was reviewed by the Executive Committee with the accountant, with a view to providing regular management accounting and budgeting. The review of accounting procedure will also apply in the future to the administration of ‘grant funding’.

The results for the year show a surplus of £8,458 (2020: surplus of £11,053), representing a surplus of £8,458 (2020: surplus of £11,053) on unrestricted funds and a surplus of £nil (2020: surplus of £nil) on restricted funds.

The major focus of this year’s activities was support for members during the COVID-19 pandemic, especially coordination of information regarding the vaccination of seafarers. This involved especially using digital communication tools, including webinars, video conference calls, chat services and email. Travel was only possible for a limited period in the Fall of 2021. During that time, we organized a trustee meeting in London, UK.

We received $78,400 USD from the ITF Seafarers’ Trust to distribute to our membership for Christmas gifts for seafarers.

Following a review of the subscription structure, subscriptions due for the year were paid on time and there were very few subscriptions outstanding at the year end.

Dr. Jason Zuidema continued service to ICMA as General Secretary.

Statement on risks

The major risk facing the charity is Financial Risk and the strategies to manage and mitigate them are as follows:

Member Subscriptions : That some members may no longer be able financially to pay the voluntary contribution to which they had committed themselves. The Trustees regularly review the level of subscription arrears and has procedures in place to follow up non-payment. Specifically, the Trustees reviewed the subscription structure applicable for 2021 to ensure that the subscriptions were at an affordable level, and it will keep the level of subscriptions under review.

Dependence on Seafarers’ Trust: That the major grant making body, the Seafarers’ Trust of the International Transport Workers’ Federation, reduces the grants made for charitable activities (conferences and training). The Trustees are actively seeking funding from additional sources for projects currently being planned.

Accounting costs: That the cost of accounting may increase should the provision of different accounting and financial reporting services become necessary. The Trustees regularly review the quality and quantity of accounting services provided to ensure that they are appropriate and cost effective. It also seeks to ensure that applications to grant funders are made on a full cost recovery basis, so that the cost of providing monitoring information is reflected in the amount of funds for which application is being made.

Risk Mitigation: The charity has sufficient unrestricted reserves to fund both operating and charitable expenditures as a result of shortfalls on income on an ongoing basis.

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

Statement of the Charity’s policy on reserves:

The charity aims to accumulate reserves of at least £50,000 in order to manage major risks as noted above. It is aware that the financial climate in recent years has restricted members’ ability to bear subscription increases. Unrestricted reserves at the year end were £190,165. There were no restricted reserves.

Details of any funds materially in deficit:

There are no funds materially in deficit.

Plans for the future

Plans to improve contact and participation through ‘regional networks’, and digital communication, including monthly email newsletters.
Organisation of training opportunities for new chaplains and ship visitors.
Organise seminars on seafarers’ welfare alongside Trustee meetings.
Represent the voice of ICMA at UN bodies and in other relevant institutions.

Trustee Responsibilities:

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

Legislation requires the Trustees to prepare accounts 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 year.

In preparing these accounts, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities Statement of Recommended Practice (SORP);
make judgements and estimates that are reasonable and prudent; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the SORP. 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.

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The International Chrlstlan Marltlme Assodallon also known as ICMA CharFty Registered in England & Wales. Reeistratlon number 1176633 Trustee< Dedaratlon The Trustees declare that they have approved the Trustee Report above at their meeting on 2022. Slgned on behalf of.theFharTs trustees Signaturelsl Full namels) 11, i kn e T Position leg Secretary. Chair. etcl 4 v e th SLA 11 Date 2q 2022 91 Pa8e

International Christian Maritime Association

Statement of Financial Activities and Income and Expenditure Account

For the year ended 31 December 2021

Note Income from Membership fees 2,3 Charitable activities 4 Other trading activities Investments Total incoming resources Expenditure on Raising funds Charitable activities 5 Total resources expended Net income / expenditure Transfers between funds 6 Net movement in funds Total funds brought forward at 1 January 2021 Total funds carried forward at 31 December 2021	Unrestricted Funds £ 54,300 2,770 - - 57,070 - 46,785 46,785 10,285 (1,827) 8,458 181,707 190,165	Restricted Funds £ - 104,411 - - 104,411 - 106,238 106,238 (1,827) 1,827 - - -	Total 2021 £ 54,300 107,181 - - 161,481 - 153,023 153,023 8,458 - 8,458 181,707 190,165	Total 2020
				£ 54,800 126,880 77 -
				181,757
				- 170,704
				170,704
				11,053 -
				11,053 170,654
				181,707

The notes on pages 13 to 17 form part of these financial statements.

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Intematlonal Christian MaritThe Assodatlon BalaKe Sheet As tst 31 December2021 F&edas5•ts Tang4eassets C3sh ai bank aThJ kn hand li 129A38 193537 238A96 196537 edtors Arrwtslalkn8 d111 tYear 48311 14A30 1gJ.165 181.707 T155tr IsUrk1bk)S 191165 181,707 LknrEstrlctedfuTr 14 J65 181.707 19JJ65 181,707 TheSeftnal ststsmerrts we ar¢vuved theTnsteesc 2022aTrJ 5¢rtheirbehaW.. rAtrewwrI th• Treisw The nthS¢ paw 1310 17ft4m P8rtaFthpSefA1s&1Trf Pa¥e 12

The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

International Christian Maritime Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2021

1. ACCOUNTING POLICIES

a) Basis of Preparation

The accounts have been prepared on a going concern basis under the historical cost convention. The financial statements have been prepared in accordance with 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 Ireland 2015. The principal accounting policies adopted in the preparation of the financial statements are set out below.

b) Incoming Resources

Voluntary income including donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Such income is only deferred where:

the donor specifies that the grant or donation must only be used in future periods; or
the donor has imposed conditions which must be met before the charity has unconditional entitlement.

c) Volunteers and donated services and facilities

The value of services provided by volunteers is not incorporated into these financial statements.

d) Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred. Contractual arrangements are recognised as goods and services are supplied.

Grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable.

● Cost of generating funds are those costs incurred in attracting voluntary income.

● Charitable activities include expenditure associated with promotion of the objects of the International Christian Maritime Association to society in general, promotion of the objects of the International Christian Maritime Association to the seafaring community, improved pastoral care of seafarers and support of partner organisations.

● Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

● Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

e) Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

f) Operating leases

There are no operating leases.

g) Fixed Assets

Assets which, in the opinion of the charity, have a useful life of more than one year are capitalised.
Tangible fixed assets are stated in the Balance Sheet at cost less depreciation.
Depreciation is provided on all fixed assets at rates calculated to write off each asset evenly over its expected three year useful life on a straight line basis.

h) Stocks

Stocks are valued at cost.

i) Foreign Currency Transactions

Transactions in foreign currency are recorded at a provisional rate during the year, with an adjustment made at the year end to reflect the actual rate ruling at the balance sheet date.

j) Funds Structure

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity
Restricted funds are funds subject to specific restrictive conditions imposed by donors or through the terms of an appeal.
The costs (if any) of raising and administering such funds are charged against the specific funds. The purpose and use of restricted funds (if any) is set out in the notes to the financial statements.

k) Pension Costs

Contributions to the charity's pension schemes are charged to resources expended as they become payable.

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International Christian Maritime Association

Notes to the Financial Statements (continued) for the year ended 31 December 2021

2. SUBSCRIPTIONS AND DONATIONS Unrestricted Restricted funds funds £ £ Membership Subscriptions - Note 3 54,300 - Donations - - Total 54,300 - 2020 54,800 - 3. MEMBERSHIP SUBSCRIPTIONS DUE Apostolatus Maris Association for Seamen's Mission Japan Bibilia Harbour Mission Christelike Seemansorganisasie Danske Soemands og Utlanskirker Deutsche Seemansmission e. V. Indenlandsk Soemandsmission Indonesian Ministry to Seafarers Korea International Maritime Mission Seamen's Christian Friend Society Life International Ministries (Romania) * Mersey Mission to Seafarers Mission to Seafarers Nederlandse Zeemanscentrale North America Maritime Ministry Association Seemansmission der Nordkirche (Nordelbien) PCT Seamen's Fishermen's Service Centre Queen Victoria Seamen's Rest Royal National Mission to Deep Sea Fishermen Sailors' Society Seamen's Church Institute of New York Seamen's Mission of Estonia Sjomannskirken / Norwegian Church Abroad Sjomannskyrkan i Sverige Stichting Pastoraat Werkers Overzee Suomen Merimieskirkko Naval and Military Bible Society	Unrestricted Restricted funds funds £ £ 54,300 - - -	2021 Total £ 54,300 - 54,300 2021 £ 7,500 - 500 500 2,500 7,500 800 - - 500 - 500 7,500 2,500 2,500 500 500 500 500 7,500 5,000 500 2,500 500 500 2,500 500 54,300	2020 Total £ 54,800 -
	54,300 -		54,800
			54,800
	*		2020 £ 7,500 500 500 500 2,500 7,500 800 - - 500 - 500 7,500 2,500 2,500 500 500 500 500 7,500 5,000 500 2,500 500 500 2,500 500
			54,800

Note - these organizations were not operational during the year.

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International Christian Maritime Association

Notes to the Financial Statements (continued) for the year ended 31 December 2021

4. INCOME FROM CHARITABLE ACTIVITIES Training income Project income ITF Seafarers - vaccine project ITF Seafarers - Christmas Project Taiwan funders 2020 5. CHARITABLE ACTIVITIES Salaries and pensions (see note below) General Secretary expenses Project costs - vaccine project Grants repaid - vaccine project Project costs - Christmas project Insurance Stationery and postage Computer expenses Subscriptions paid General expenses AGM and ExComm expenses Accountancy fees Legal fees Bank charges Exchange rate variances Bad debts Software depreciation Independent examination Total expenditure 2020	Unrestricted Restricted 2021 funds funds Total £ £ £ 2,770 - 2,770 47,600 47,600 - 56,811 56,811 - - - 2,770 104,411 107,181 - 126,880 Unrestricted Restricted 2021 funds funds Total £ £ £ 34,952 - 34,952 1,069 - 1,069 - 19,176 19,176 - 28,692 28,692 - 58,370 58,370 1,202 - 1,202 - - - 756 - 756 1,050 - 1,050 91 - 91 414 - 414 4,400 - 4,400 - - - 623 - 623 974 - 974 - - - - - - 1,254 - 1,254 46,785 106,238 153,023 37,478 133,226	2020 Total £ - - 126,880 -
		126,880
		126,880
		2020 Total £ 35,312 1,074 128,641 - - 1,136 - 756 1,050 - - 4,400 - 372 (4,243) 1,000 - 1,206
		170,704
		170,704

Note: The salary and pension figure above relates to the General Secretary, who was considered to be the key management personnel in the year under review.

6. TRANSFERS BETWEEN FUNDS

A transfer of £1,827 has been made from unrestricted funds to restricted funds (2020: transfer of £6,346). This transfer represents a contribution from general funds to costs of projects not covered by restricted project income.

7. TAXATION

The Association has been accepted as a registered charity by HM Revenue and Customs. Accordingly no liability to taxation arises as all of the income and gains fall within the the exemptions from taxation contained in Sections 466 to 493 of the Corporation Tax Act 2010.

8. EMPLOYEES

The average number of employees during the year was 1 (2020 - 1).

No Trustee received reimbursement of travel expenses to Executive Committee meetings (2020 - Nil).

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International Christian Maritime Association

Notes to the Financial Statements (continued) for the year ended 31 December 2021

9. FIXED ASSETS At cost Depreciation to date Net book value at year end 10. DEBTORS Subscriptions due, less provision for bad debts Grant for Taiwan conference Sundry debtors and prepayments All amounts are due within one year. 11. CASH AT BANK AND IN HAND Bank current accounts Direct business account 12. CREDITORS Amounts falling due within one year Income deferred for ITF internet project Costs accrued for ITF Christmas project General Secretary travel costs Sundry creditors and accruals 13. RESTRICTED FUNDS Opening Balance Income £ £ ITF Project Funds - 104,411 - 104,411 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Balance at 31 December 2021, per Statement of Financial Activities Represented by: Net current assets	Expenditure £ 106,238	2020 57,600 57,600
		-
		2020 £ 3,000 - -
		3,000
		2020 £ 193,537 -
		193,537
		2020 £ 13,172 428 1,230
		14,830
		Closing Balance £ -
- 104,411	106,238	-
	Unrestricted funds £ 190,165	Total £ 190,165
	190,165	190,165

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The International Christian Maritime Association also known as ICMA Charity Registered in England & Wales. Registration number 1176633

ICMA MEMBERSHIP ORGANISATIONS

Association for Seafarers’ Mission Japan.

Biblia Harbour Mission. Christelike Seemansorganisasie. Danske Sømands-og Utlandskirker. Deutsche Seemannsmission e.V. Estonia Seamen's Mission. Indenlandsk Sømandsmission. Indonesian Ministry to Seafarers.

PGI Korea International Maritime Mission.

LIFE International Seafarers Christian Ministries.

Mersey Mission to Seafarers.

The Mission to Seafarers. Naval and Military Bible Society.

The North American Maritime Ministry Association-NAMMA.

Nederlandse Zeemancentrale.

PCT Seamen's Fishermen's Service Centre Taiwan. Queen Victoria Seamen's Rest. The Fishermen’s Mission. Sailors' Society.

Seafarers' Welfare Board of New Zealand. Seamen’s Christian Friend Society.

Seamen's Church Institute of New York & New Jersey.

Seemannsmission der Nordkirche.

Sjömannskirken / The Norwegian Church Abroad.

Stella Maris.

Stichting Pastoraat Werkers Overzee. Suomen Merimieskirkko.

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