Charity Registration No. 1182111
NAYBA
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

NAYBA
LEGAL AND ADMINISTRATIVE INFORMATIOI
Trustees
David Wesilake
Bonnic Yulc-Kuehne
Bishop Dr Wayne Malcolm
Dr Shola Adeaga
Dr Mike Kelly
(Appointed 16 July 2021)
(Appointed 19 March
2022)
Charity number
1182111
Principal address
5 The Square
Bagshot
Surrey
GU19 SAX
Independent examiner
David Howard
I Park Road
Hampton Wick
Kingston U￿n Thames
KTI 4AS

NAYBA
CONTENTS
Page
Trusiees report
Independent examin&s report
Statement of financial activities
Balance sheet
Notes to the financial statements
7- 12

NAYBA
TRUSTEES REPORT
FOR THE YEAR ENDED JI MARCH 2022
The Trustees present their report and financial staternents for the year ended 31 Mwh 2022.
Thc financial slatcmcnt5 have becn prcparcd in accordancc with thc accounting EKylicies sct out in notc I to
the financial statements and comply with the Nayba Charity's CIO Foundation, the Charities Act 2011 and
"Accounting and Reporting by Charities.. Statement of Recommended Prnelice applicable to charities
preparing their accounts in acconjance with ihe Financial Reporting Siandard applicable in ihe UK and
Republic of Ireland (FRS 102)" (as amended for accounling periods commencing from l January 2019).
ObjeetiNes and activities
The objeclii'es of the charity are for Ihe public benefit- lo advance educalion, training and developmenl
particularly but not exclusively by providing skills and knowledge to church and community leaders and
volunteers lo enable Ihem lo better serve their communities. to prornole the efficiency and effectiveness of
charitable organisations by.. seeking to build the capacity of the christian community through the
facilitation of collaborative networks. measuring social and economic impact. promoting best practice and
effective use of resources: and the provision of grant fvnding lo facilitate churches and charities in effecting
community transformatio
The Trustees have paid due regard io guidance issued by the Charity Commission in deciding what
activities the Charity should undertake.
Achievements and performance
NAYBA helps local churches around the world better love their neighbours and transfonn their
neighbourhoods. Based on more than a decade of experience in the UL NAYBA achieves this by:
Helping to identify a cornmunity's needs and assets.
Providing a menu of proven Church-led projects to match those needs and assets.
Measuring and communicating the economic and social impact via NAYBA Impact Audits.
Helping Churches better engage with their civic. commutLity and comn]ercial sectors.
NA YBA addrcsscs thc necd incrcasingly Iclt by local churLhes io be more rclcvant and in]paeiful in their
communities by serving people experiencing despair, vulnerability and isolation. Our experience has been
that for every local Church we help, 100 beneficiaries are impacted for good. What started in the UK now
has a truly global and growing impact.
Fingnci81 review
During the period the ¢harity had income resources of £258,618 and a total expendin]re of £257.374
resulting in nel resources of £1,244.
It is the policy of the Charity that Un￿StrICted fimds which have not been designated for a specifjc use
should be maintained at a level equivalent lo between three and six month's expenditure. The Trustees
considers that reserves at this level will ensure that, in the e￿ent of a significant drop in fundin& they will
be able to continue the Charity's curreni aci1￿.111es ￿.hIle consideration is given to ways in which additional
funds may be raised. This level of reserves has been maintained throughout the year.
The Trustees have a55e55ed ihe tnajor risk5 to Thhieh the Charity is exwse¢ and are satisfied that systems
are in place lo miligale exposure io the major risks.
Structure? governance and management
The Charity is a charitable incorporated organisation.

NAYBA
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
The Trustees who served during the year and up to the date of signature of the financial statements were=
David Wesilake
Bonnie Yule-Kuehne
Bishop Dr Wayne Malcolm
Dr Shola Adeaga
Dr Mike Kelly
(Appointed 16 July 2021)
(Appointed 19 March 2022)
New trustees are appointed by the existing tTuslees and serve for five years after which Ihey may put
Ihcmsclvcs fonvard for rc-appoinlmcni. Thc Trusi Dced provide5 for a minimum of ihrcc truslCCS. to a
maximum of nine lrnstees, with no more than three trnstees due for re-appoiniment in any one year. The
Charity Governing document allows the trustees to meet and conducl meetings virtually which the trustees
have done this year in line with Government restriciions and recommendations.
Trustees delegate the day-to-day operdiion to the CEO who attend5 Tru51ee meetings.
The CEO meets weekly with ihe NA YBA Global Team encompassing programme areas as well as
operations and communications.
The Global Team meets iennly with a NAYBA Global Leadership Council made up of key leaders
from eight primary nations in which we are currently active.
A NAYBA Global Team member attends Board or Execulive meetings in each of the nations
where we are active.
The wider NAYBA family meets twice each year- once virtually and once in person (subject to
travel restrictions).

NAYBA
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
Statement of Trustee5 responsibilities
The Trustees are responsible for preparing the Truslees Report and the financial statements 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 requires the Trustees to prepare financial statements
for each financial year which give a trne and fair view of the slale of affairs of the Charity and of the
incoming resources and application of resources of the Charity for that year.
In preparing these financial statements. the Trustees are required to:
select suitable accounling policies and ihen apply them consistently-
- observe ihe meihods and principles in the Charities SORP.
- make judgements and estimates thai are reasonable and prndenl.
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial sthtements. and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The Trustees are responsible for keeping sutTicient accounting records that disclose with reasonable
accuracy at any time the financial position of the Charity and enable them to ensure that the financial
slalemenls comply with the Charities Act 2011, Ihe Charity (Accounts and Reports) Regulaiions 2008 and
the provisions of the trust deed. 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.
The Trnstees report was approved by the Board of T￿￿tees.
David Westlake
Trustee
Daled..

NAYBA
INDEPENDENT EXAMIi%ER'S REPORT
TO THE TRUSTEES OF NAYBA
I report to the Trustees on my examination of ihe financial statements of Nayba (the Charity) for the year
ended 31 March 2022, whi¢h are set out on pages 4 to I l.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in
accordancc with thc rcquircmcnts of thc Charitics Act 2011 (thc 2011 Act).
I report in respect of my examinaiion of the Charily's financial statements carried out under section 145
of thc 2011 Act. In carrying out my examination I have followed all the applicable Direction5 given by
thc Charity Commission under seciion 145(5Mb) of the 2011 Aci.
Independent examiner's statement
Since the Charity's gross income exceeded £250.000 your examiner musl be a member of a body lisled in
section 145 of the 2011 Act. I confirni that I am qualified to undertake the examination be¢aus¢ l am a
member of , which is one of the listed bodies.
Your attention is dra￿￿ to the fact that the charity has prepared financial statements in accordance with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 1021 in pr¢f¢r¢n¢e to the
Accounting and Reporting by Charities.. Statement of Recommended Practice i55ued on l April 2005
which is referred to in the extant regulations bui has now been withdrawn.
l understand that this has been done in order for financial slatcments lo provide a true and fair view in
accordan¢e with Generally Accepted Accounting Practice effective for reporting periods beginning on or
after l January 2015.
I have Completed my examination. I confirni that no matters have come to my attention in connection
with the examination giving me cause to believe that in any material respec1=
accounting records were not kept in respect of the Charity as required by section 130 of the 2011
Ihe financial statements do not accord with those records" or
the financial siaiemenis do noi comply ￿ryth the applicable requirements concerning the fomi and
content of accounts set out in the CharitiC5 (Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
stalemenls to be reached.
David Howard
I Park Road
Hampton Wick
Kingston Upon Thames
KTI 4AS
Dated..
1110112023

NAYBA
STATEMENT OF FINANCIAL ACTIIIITIES
INCLUDING INCOME AiID EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2022
Unrestricted
funds
2022
Total
2021
otes
Income from:
Donations and legacies
258,618
186,529
enditure on:
Raising funds
1.100
Charitable activities
257.374
177.121
Total resources expended
257.374
178,221
Net income for the yearl
Ne¢ movement in funds
1,244
8,308
Fund balances at l April 2021
19,092
10.784
Fund balances ai 31 March 2022
20,336
19,092
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activilies.

NAYBA
BALANCE SHEET
AS A T31 MARCH 2022
2022
2021
Note5
Current assets
Dcbiors
Cash at bank and in hand
10.000
11.776
2,287
26,182
21,776
28,469
Creditors: amounts failing due
within one year
(1.440)
(9.377)
Net current asscts
20.336
19,092
Income funds
Unrestricted funds
20.336
19,092
20,336
19,092
The financial statements were approved by the Trustees on ......13 sep.tember 2022
David Wesilake
Trustee

NAYBA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JI MARCH 2022
Accounting policies
Charity information
Nayba is a tNSERT CONSTITLrrJoNAL DETAIL.
1.1 Accounting cDni'entioD
The financial statements have been prepared in accordance with the Charity's CIO Foundation, the
Charities Act 2011 and "Accouniing and Reporting by Charities.. Sialemenl 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 1021" (as amended for accounting peiiods
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 charities applying FRS 102 Update
Bulletin I not to prepare a Statement of Cash Flows.
The financial staiements have departed from ihe Chariiies (Accounts and Reports) Regulations 2008
only to the extent required to provide a t￿e and fair view. This departure has involved following the
Siatemcnt of Recomtncnded Practice for charitics applying FRS 102 rathcr than the version of the
Statement of Recommended Praclice which is referred to in the Regulations bul which has since been
withdrawn.
The financial statements are prepared in sierlin& which is the fvnclional currency of the Charity.
Monetary amounls in Ihese financial stalemenls are rounded io the nearesl £.
The financial siatements have been prepared under the historical cost convention. modified to include
the revaluation of freehold pn)perties and to include investment properties and certain financial
instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
Ai the time of approving the financial slatements. the Trustees have a reasonable expectation thal the
Charity has adequate resources to conlinue in operntional existence for the foreseeable future. Thus the
Trustees continue to adopt the going concern basis of ￿oUnting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their Charitable
objective5 unless the fund5 have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purpose5
and uscs of thc rcsiricicd funds arc scl out in ihc noics to ihc financial siatcmcnts.
Endowment funds are subject to specific conditions by donors that the capitsl must be maintained by ihe
Charity.
1.4 Incoming resources
Income is recognised when the Charity is legally entitled to il after any performance conditions have
been met. the amounts Can be measured reliably. and it is probable that income will be received.

NAYBA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
Accounting policies
Cash donations are recogt)ised on receipl. Other donations are recognised once the Charity has been
notified of the donation. unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenanl is recognised al Ihe
time of the donation.
Legacies are recognised on receipt or othenwise if the Charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is nol known. Ihe legacy is
IreaiLd as a conlingeni assei.
1.5 Resources expended
Expenditure is recognised on an acCn￿lS basis when incurred. It is reported in the Statement of Financial
Activities as follows-
Direct Charitable Expenditure - these are costs incurred by the charity in the delivery of its activities and
services for its bcneficiaries.
Support costs include other running costs and govemance costs. These are IncU￿¢d by the charity and
are necessary lo aid and support ihe running of the charity and are included within expenditure on
charitable activities.
All Costs are allocated to charitable activities of the SOFA on a basis designed to reflect the 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 identified one direct charitable activity.
1.6 Cash gnd ¢a5h equivalents
Cash and cash equivalents include cash in hand, detK)sits held at call wilh banks, other short-terni liquid
investmenls with original maturities of three months or less. and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
1.7 Financial instruments
The Charity has elected io apply the provisions of Seciion I I 'Basic Financial Instruments. and Section
12 '0ther Financial Inslrutnents Issues, of FRS 102 to all of it5 financial inslruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party lo
the contractual provisions of the instrutnent.
Financial assets and liabilities are offset. with the net amounts presented in the financial slaleinents,
when there is a legally enforceable righi to sei off the recognised amounts and there is an intention lo
settle on a net basis or to realise the asset and settle ihe liability simultaneously.
Ba5icfinancial a55ets
Basic financial assets. Thhich include debtors and cash and bank balances. are initially measured at
Iransaciion price including iransaciion c0515 and are 5ubsequenily carried ai amortised cost using the
effective interest method unless the arrangement constitutes a financing Iransaction, where Ihe
Iransaetion is measured al the present value of the future receipts discounted at a market rate of interest.
Financial assets classified as receii'able within one year are nol amonised.

NAYBA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
Accounting policies
Basicfinancial liabilities
Basic financial liabiliiies, including credilors and bank loans are initially recognised al transaction price
unless the arrangement consiituies a financing iTansaction, where the debt instrument is measured at the
present value of the future payments discounied at a market rate of interest. Financial liabilities
¢lassified as payable within one year are not amortis¢d.
Debt instruments are subsequently carried at amortised cost, using the effective interest rdte method.
Trade creditors are obligations to pay for g(KKls or services that have been acquired in Ihe ordinary
ourse of operations from suppliers. Amounts payable are classified as curreni liabilities if payment is
due within one year or less. If nol, they are presented as non-current liabilities. Trade creditors are
recognised initially at trdnsaction price and subsequently measured at amortised cost using ihe effective
interest tneth(Kl.
Derecognilion offinaneial liabililies
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged
or cancelled.
1.8 Employee benefits
The ¢ost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Termination benefiis are recognised irnmedialely as an expense when the Charity is demonstrably
committed lo terniinale the employment of an employee or to provide tem)ination benefits.
1.9 Retirement benefits
Paym¢nts to dcfined contribution retirement benefit schemes are charged as an expense as they fall due.
Critic41 accounting estimates and judgements
In the application of the Charity's accounting policies, the Trustees are required to make judgements.
estimatcs and as5umption5 about the carrying amount of a55cIs and liabilitie5 that arc not readily
apparent from oiher sources. The estimaies and associaied assumptions are based on historical
cxpericncc and other facto￿ that arc consi(krcd io ￿ Telcvant. Actual results may differ from thLse
estimates.
The estiTnates and underlying assumptions arc rcvicm'cd on an ongoing basis. Revision5 to accounting
estimates are recognised in the period in which the estimate is rei'ised where the revision affects only
that period, or in the period of the revision and future ￿ll(￿￿ where the revision affects both current and
ture periods.

NAYBA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
Donations and legacies
Unrestricted
Total
fund5
2022
2021
Donations and gifts
258.618
186,529
Raising funds
Unrestricted
Total
funds
2022
2021
Fundrnisin
and ublici
Other fundrdising Costs
1,100
i.11)o
Charitable activitie5
2022
2021
Staff costs
Charitable expenditure
88,736
143,789
79.594
81,047
232,525
160,641
Share of governance costs
24,849
16,480
257,374
177,121
Trustees
None of the Trustees (or any persons connected with them) received any remunerntion or benefits from
the Charity during the year.
10-

NAYBA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
Employees
Number of emplo)'ees
The average monthly number of employees during the year was..
2022
Number
2021
Number
Emplovment costs
2022
2021
Wages and salaries
Social sccurily cosls
(hher pension costs
77,704
5,503
5,529
69,193
4,753
5,648
88,736
79,594
The key management personnel of ihe charity comprise of the Tn￿ee5 and the Chief Execulive
oiricer. The total remuneration of the Chief Executive Officer during the year was £77.704 {2021..
Debtors
2022
2021
Amounts falling due iTrithin one year:
Trade debtors
Other debtor5
l O,O(K)
2,287
iO,O(K)
2,287
Creditors: amounts fglling due within one year
2022
2021
Oiher t￿atIOn and social seC￿lty
Trade creditors
Accruals and deferred income
7,935
1,440
9.377

NAYBA
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JI MARCH 2022
10 Related party trans#ct10115
There were no disclosable relaled party iransaclions during the year (2021- none).
I l Outstanding Guarantees Given by the Charity
There were no guarantees given by the charity during the year.
12 Outstanding Debt
There is no outstanding debt at the ¢nd of the year which is subject to a charge on the Charity's assets.
12-