Charity Registration No. 1182111
Companv Regis¢ra¢ion No. CE016567 ff ngland and Wales)
NAYBA
ANNUAL REPORT ALYD UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR E]%DED 31 MARCH 2021

NAYBA
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
David Wcsilakc
Bonnie Yule-Kuehne
Bishop Dr Wayne Malcolm
Dr Shola Adeaga
(Appoinled 16 July 2021)
Charity number
1182111
Company number
CE016567
Registered office
5 The Square
Bagshot
Surrcy
GU19 SAX
Jndependent examiner
David Howard
I Park Road
Hampton Wick
Kingston UtK)n Thames
KTI 4AS

NAYBA
CONTENTS
P4ge
Trustees report
Independent examinerfs report
Sialemenl of financial activities
Balance sheet
Notes to the financial statements

NAYBA
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and financial statements for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note I to
the financial slalemenls and comply wilh the Nayba charity's CIO Foundation, the Companies Act 2006 and
"Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reportin¥ Sthndard applicable in Ihe UK and
Republic of Ireland (FRS 102)" (a5 amended for accounting periods commencing from l January 2016)
Objectives And actlvities
The objeciives of ihe charity are for the public benefit: lo advance educaiion. training and development
particularly but not exclusively by providing skills and knowledge to church and community leaders and
volunteers lo enable them io better serve their communities. lo promote the e￿l¢lencY and etTecliveness of
charitable organisations by= seeking to build the capacity of the chrislian community through the facilitation
of collaborative networks, measuring social and economic impaci, promoting best practice and effective
use of resources,. and the provision of grdnt funding to facilitate churche5 and charities in effecting
community Iransfommlion.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
Achievements and performgnce
Financigl review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained al a level equivalent to between ihree and six monih's expenditure. The Trustees
considers that reserves at this level will ensure that. in the event of a significant drop in funding. they will
be able to continue the charity's current activities while consideration is given lo ways in which additional
funds may be rdi5ed. This level of reseTves has been maintained throughout the year.
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems
are in place lo mitigate exposure to the major risks.
Structure¥ governance and management
The charity is a charilable incorymiraled organisation.
The Truslecs, who arc also ihe direciors for Ihe purpose of company law. and who served during the year
and up to the datc of signaturc of thc financial statcmcnts wcrc=
David Westlake
Bonnie Yule-Kuehne
Bishop Dr Wayne Malcolm
Dr Shola Adeaga
(Appointed 16 July 2021)

IIAYBA
TRUSTEES REPORT IINCLL,DII%G DIRECTORS, REPORT) (CONTINUED)
F"OR THE YEAR E,*DED 31 .VARCH 2021
The company's current policy concerning the paymcnt of trade creditors is to follou" the CBI'5 Prompt
Payers L'ude (Lopies dre availdble trom the CBI. C'entre PoinL 103 .￿e￿. Oxford StreeL London I￿,( IA
IDUI.
The Lompany's current policv conceming the paymcnt of trade crcditor5 is to:
settle lh¢ lerrns of payinent with suppliers when agreeingi the tern)s of edLh transaLtion:
cn%urc ihai Suppliers are made aware of the iem)s of paJ7neni by inclusion of the rclev#ni Icmis in
LunlraLts: arKI
pay in JLcordance wilh ihc compllny's contrncbjal and other legal obligations.
IDelails of or¥anisaiional slructure.I
The Trustees rq)ort Was approved by the Board of Trustees.
Truslee
Daied: ....

NAYBA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF NAYBA
I report to the Trustees on my examinalion of ihe financial slatemenls of Nayba (Ihe charity) for the year
cndcd 31 March 2021.
Responsibilities and basis of report
As the Trustees of the ¢harity (and also its directors for the purposes of company law) you are respon.sible
for thc prcparalion of the financial statcmcnts in accoTdanec with ihc rcquiremcnts of the Companies Act
2006 (the 2006 Acl).
Having satisfied myself that the financial slalemenls of the charity are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination.
report in respect of my
cxaminaiion of ihc charity's financial stsicmcnts carricd oui under Section 145 of thc Charitics Act 2011
Ith¢ 2011 A¢tl. In carrying out my cxamination I hai'c followed all the applicable Dire¢tions given by the
Charity Commission under section 145(5)(b) of ihe 201 I Aci.
Independent examiner'5 Statement
I have completed my examination. l ¢onfim that no matters have come to my attention in connection
with the cxaminalion giving mc cause io bclievc thai in any material rcspeci=
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act;
OT
the financial slaiemenis do noi accord wilh ihose records- or
the financial statements do not comply with the accounting requirements of section 396 of the 2006
Act other than any requirement that the accounts gI￿e a true and fair view which is not a matter
considered as part of an independeni examination- or
the financial statements haN'e noi been prepared in accordance with the methods and principles of the
Sialemenl of Recommended Praciice for accounting and reponing by charities applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matteT5 in connection with the examination to which
attention should be drawn in this re￿rt in order to enable a proper understanding of the financial
statements to be reached.
David Howard
I Park Road
Hampton Wick
Kingston Upon Thames
KTI 4AS
2611012021

NAYBA
STATEMENT OF FINANCIALACTIVITIES
IIYCLUDING IIYCOME AIYD EXPEIYDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2021
Unrestricted
funds
Total
2021
2020
Notes
Donations and legacies
186,529
178,829
enditure on:
Raising tunds
1,100
5,821
Charitable activities
177.121
153.245
(hher
8,980
Total resources expended
178,221
168,046
Net income for the vearl
Net movement in funds
8,308
10,783
Fund balances at l April 2020
10,784
Fund balances at 31 March 2021
19.092
10,783
The statement of financial activities includes all gains and losses recognised in the year.
All inconie and expenditure derive from continuing activities.
The statement of ftnancial activities also complies wilh ihe requirements for an income and expenditure
account under the Companies Act 2006.

IIAYBA
BALANCE SHEF.T
ASAT31 M.4RCH2021
2021
2020
Currenl assets
DebtOTS
C'&%h at bank and in hand
2.287
26.182
23.159
5.072
28.469
28.231
Creditors: amounts falling due within
one l'ear
(9.377)
117.4481
Nel currcnl asscls
19,092
10,783
Income funds
L.nrestrictid
19.092
10,783
19.092
10.783
The company is entiiled to the exemption from the audit requirement con1alT￿l in SLXtion 477 of the
Companies Act ?IKkn. for the year ended 31 March 20? l. No membcr of the company has dep)sited a notice.
pursuanl to section 476. requiring an oudii of these financial slaiements.
The Trnstees acknowledge their responsibilities for ensuring that the charity k¢eps accountin8 r¢cords which
comply with 4ection 386 of the Act and for preparing financial statements w,hich gifve a mie and fair i'icw of
the statc of affairs of the company as at the end of the financial Vear and of its incoming resources and
applicaiion of resource& including its income and expendittwe. for the financial year in accordancc with the
requirements of seclions J94 and 395 and which othenv15e comply M'ith the requirements of the Cornpanies
Act 21M)6 relating io financial siaiements. so far &$ applicable to the company.
These financial statement> have iKen prepared in acconlance with the provisions applicable lo companies
subjeL't lu the small companies regime.
2611012021
The financial Sthlemenis We￿ approved by the Truslees on .........................
Dai.'id Ivesilake
Trustee
Compan!. Registration No. CE016567

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting policies
Charity information
Nayba is a charitablc incorporated organisation in England and Walcs. Thc rcgistercd office 15 5 The
Square, Bagshot, Surrey, GU19 SAX.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charily's CIO Foundation, the
Companies Act 2(K)6 and "Accounting and Rewirtin¥ by Charities= Statement of Recommended Praelice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard
applicablc in thc UK and Republic of Ireland IFRS 102}" las amcnded for accounting period5
commencing from l January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charilies applying FRS 102 Update
Bullctin I not to prcpare a Statement of Cash Flow5.
The financial statements are prepared in sterling, which 15 the functional currency of the charity.
Monetary amounts in these financial slalemenis are rounded to the nearest £.
Thc financial slatements have been preparcd under thc historical cost COn￿ention. modificd to include
the revaluaiion of freehold properties and io include invesiment propenies and certain financial
instruments ai fair value. The principal accounting policies adopted are set out below.
1.2 Going coneern
At the time of approving the financial statements. the Trustees have a reasonable expectation thal the
charity has adequaie resources io conlinue in operaiional existence for the foreseeable future. Thus the
Trnstees continue lo adopt the going concern basis of accounting in preparing ihe financial slalements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objcctivcs unlcs5 the funds havc bccn dc5ignatcd for other purrrfysc5.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purFrt)ses
and uscs of ihc rcsiricicd funds arc sci oui in the noics io ihc financial staicments.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Incoming resources
Income is recognised when the charity is legally cntitled to it after any performance conditions have
been mel, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recogni5ed on receipt. Other donations are recognised once the charity has been
notified of the donation, unless perfonnance conditions require deferrdl of the amount. Income tax
recoverable in Telation to donations reccived under Gift Aid or deeds- of covenant is rccogniscd at the
time of the donation.

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accounting polieies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been nolified of an impending
dislribuiion. Ihe amount is known, and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.
.5 Resources e%pended
Expenditure is recognised on an accruals basis when incurred. It is reported in the Statement of Financial
Activities as follows..
Direct Charitable Expenditure - these are cosis incurred by the charity in the delivery of its activities and
services for its beneficiaries.
Support ¢osts include other n]nning costs and governanc¢ costs. These are incurred by the charity and
are necessary to aid and support the running of the charity and are included wiihin expenditure on
charitable activities.
All costs are allocated to charitable activities of the SOFA on a ba515 designed to reflect ihe use of the
resource.
Support Costs relating to a particular fund are allocated directly. others are apportioned on an appropriate
basis when applicable. The charity has ideniified one direct charithble activity.
1.6 Cash And cash equivalents
Cash and cash cquivalcnts include cash in hand, dcposiis held ai call wilh banks, other short-tcrni liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrdfts are
shown within borroiyings in current liabilities.
.7 Financial instruments
The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Section
12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charily's balance sheet when the charity becomes party to the
ontrdctual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable righi io set off ihe recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simulianeously.
Basicfinaneial assets
Basic financial assets, which include dcbtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried at amortised cosl using the
effective interest method unless the arrangemenl consiiiuies a financing transaction. where the
transaction is measured at the present value of the future receipts discounted at a market rdte of interest.
Financial assets classified as receivable within one year are no¢ amonised.

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Accounting polieies
(Continued)
Basicfinancial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price
unless the arrdngement constitutes a financtng transaction. where the debt instrnment is measured at the
prcscnt valuc ol thc fulurc paymcnis discounicd Ai a markci ratc of intcrcsl. Financial liabililics
Classified as payable within one year are not amortised.
Debt instrum¢nts are subsequently carried at arnortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for g(th or services that have been acquired in the ordinary
course of operations froTn supplicrs. Amounts payable arc classified as currcnt liabilities if payment 15
due within one year or less. If not, they are presented as non-current liabililies. Trade creditors are
recogniscd initially at transaction price and subsequently measured at amortised cost using the effective
interest method.
Derecognifton offinanei41 liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged
or cancelled.
1.8 Employee benefits
The cost ol any unused holiday enliilemeni is recognised in the period in which the employee's services
are received.
Terniination benefits are recognised immediately an expense when ihe charity is demonstrably
committed io ienninale the employment olan employee or to provide ￿n￿Ination benefits.
.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Donations and legacies
Unrestricte Restricted
Total
Total
funds
funds
2021
2021
2021
2020
Donations and gifts
186,529
186.529
178,829
For the year ended 31 Mareh 2020
149.825
29,004
178,829

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
R4ising funds
Unrestricte
Total
funds
2021
2020
Fundraistn
and ublici
Other tundraising costs
5,821
1,100
5,821
Charitable activities
Unrestricte Restricted
d fund5
funds
Total
2021
Total
2020
Staff costs
Charitable expenditure
79.594
81,047
79,594
81.047
153,245
160,641
160,641
153,245
Share of governance costs (￿¢ not¢ )
16,480
16.480
177.121
177,121
153,245
Analysis bv fund
Unrestricted funds
177,121
177,121
For the year ended 31 March 2020
Unrestricted funds
Restricted funds
124.241
124,241
29,004
29.IMM
124,241
29,004
153,245
Trustees
None of the Trustees {or any persons connecled with them) received any remuneration or benefits from
the charity during the year.

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Employees
Number of employees
The average monthly number of employees during the year was:
2021
Number
2020
Number
Emplo)ment eosts
2021
2020
Wages and salaries
Social security costs
Othcr pcnsion costs
69,193
4.753
5,648
79.594
The key management personnel of the charity comprise of the Trustees and the Chief Executive oificer.
The iotal remunerniion of the Chief Executive oificer during the year was £69.193 (2020.. £0).
Other
Unrestricte
Tolal
funds
2021
2020
Other expenditure
8,980
8,980
Debtor5
2021
2020
Amounts f¥lling due within one !'e¥r:
Other dcbiors
Prepayrnents and accrued incotne
2,287
21.464
1,695
2,287
23,159
10-

NAYBA
NOTES TO THE FINAIYCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2021
Credilors: amounts falling due Thrythin one year
2021
2020
Other taxation and social security
Trade creditors
Accruals and deferred income
7,935
1,440
17,448
9.377
17.448
10 Related partv transactions
There were no disclosable related party trdnsactions during the year (2020- none).
11