## British Community Council of Istanbul 

_Charity Registration Number 1182199_ 

Annual Report and Accounts for the year ended 31[st] December 2021 



British Community Council of Istanbul 

## Contents 

## Table of Contents 

Reference and Administrative Details .................................................................................................... 3 Trustees’ Report ...................................................................................................................................... 4 Structure, Governance and Management Governing document ....................................................... 4 Organisation structure ........................................................................................................................ 4 Objects and Activities.......................................................................................................................... 4 Volunteers ........................................................................................................................................... 4 Achievement and Performance .......................................................................................................... 4 Financial Review .................................................................................................................................. 4 Reserves Policy .................................................................................................................................... 5 Public benefit Statement .................................................................................................................... 5 Ongoing and Future Activities ............................................................................................................. 5 Notes to the Accounts ........................................................................................................................ 7 

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British Community Council of Istanbul 

## Reference and Administrative Details 

## **Charity Name** 

British Community Council of Istanbul (BCCI) 

**Charity registration Number** 1182199 

**Registered & Principal Office** 279 Campkin Road Cambridge CB4 2LE 

## **Trustees** 

Mr Charles Dunn, Chairman 

The Rev’d Canon Jonathan Collis, Secretary 

Mr Patrick Litton, FCA, Treasurer Mr John Dovey (appointed 11[th] October 2021) Mr Alec Marsh (appointed 11[th] October 2021) 

Mr Alan Mellaart 

Mrs Victoria Short Mr Michael Talbot Mr Michael Whitehead 

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British Community Council of Istanbul 

## Trustees’ Report 

## Structure, Governance and Management Governing document 

The Charity is a Charitable Incorporated Organisation, using the model provided by the Charity Commission for such vehicles. 

## Organisation structure 

The Charity has 9 trustees (maximum permitted: 9) based primarily in the UK or Turkey who are actively involved in the distribution of funds, the management of the Charity and ensuring that the Charity meets the requirements of a registered charity as defined by the UK's Charity Commission. 

## Objects and Activities 

The Objects of the Charity are set out in its constitution, as amended, on 2[nd] December 2019, namely: 

1. to relieve financial hardship, sickness, and distress amongst members of the British Community in Turkey and, at the Trustees' discretion, the wider community in Turkey; 

2. the advancement of education for the benefit of the British Community in Turkey in any way the Trustees see fit; and 

3. any charitable purposes for the benefit of British Community in Turkey as the trustees see fit from time to time. 

## Volunteers 

All the trustees of the Charity are unpaid volunteers. 

## Achievement and Performance 

The Charity continues to endeavour to relieve financial hardship, sickness, and poor health amongst British people resident in Turkey and support educational needs by way of overseas aid and providing human resources. 

## Financial Review 

During the year the Charity received two items of income: interest on savings amounting to £13,508 income from CCLA Income Investments. The Charity also benefited from unrealized gains on investments of £65,420 (2020: £27,718) 

Owing to Covid-19, it was not possible to provide the student travel scholarships via the British Institute of Archaeology in Ankara , although it is the trustees’ intention to resume this as soon as possible after Covid-19 restrictions permit. As a result of our long-term commitment to fund a further three years of the scholarship, the trustees have taken the decision to move to an accruals basis of accounting and accrue the expense of the scholarship for both last year and this. This is reflected in an opening adjustment to the reserves of £2,000 for last year which had been accounted for on a cash basis. 

The BCCI also supports the annual costs of maintaining the Protestant Cemetery in Istanbul along with four other nations. Th is year, we paid two year’s costs as no demand was made in 2020. This has also been included in the opening reserves adjustment (£715). 

We have also continued to support a refugee project in Istanbul, as well as the Anglican Chaplaincy there, whose income has been reduced because of the closure of places of worship in Turkey. 

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British Community Council of Istanbul 

## Reserves Policy 

The Charity maintains sufficient unrestricted funds to service the ongoing requirements of the Charity for at least the following twelve months. 

## Public benefit Statement 

The Trustees confirm that they have referred to the Charities Commission's guidance on public benefit when reviewing the Charity's aims, objectives and activities and are satisfied that they fully meet it. 

As expressed in the public benefit framework for Charities as below, being a 'charity' implies an institution which is subject to the control of the High Court in England & Wales and is established for charitable purposes only. 

There are defined requirements, both negative and affirmative, for an activity to be considered a public benefit. Listed below are the requirements, noting the use of the legal imperative ‘must’, and not merely the best practice encourager ‘should’. 

The charity must be actively well run, for public benefit, and the activities reported upon publicly. Benefit is required to: 

- be identifiable 

- be capable of being proved by evidence where necessary 

- be not based on personal views 

- affect the public in general, or a sufficient section of it 

- ensure that any detriment or harm that results from the purpose does not outweigh the benefit 

- not give rise to more than incidental personal benefit 

- define its beneficiaries by where they live 

- define its beneficiaries by a charitable need 

- define its beneficiaries by a ‘protected characteristic’ 

The BCCI Trustees confirm that we have undertaken our review in the light of the public benefit guides when making our decisions to which they are relevant. 

Public benefit: the public benefit requirement (PB1) Public   benefit:   running   a   charity  (PB2) Public benefit: reporting (PB3) 

## Ongoing and Future Activities 

To continue to: 

- 1) provide relief for eligible individuals, generally with British connections, who have fallen on hard times and between state systems. 

- 2) Ad hoc support for social schemes in line with our charitable Objects. 

Approved by the board on 10[th] January  2022 and signed on their behalf by: 

............................................ 

Mr H C Dunn (Chairman) 

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British Community Council of Istanbul 

## **British Community Council** 

## **Annual Accounts for the year ended 31st December** 

|**Statement of Income & Expenditure**||Total Funds|Total Funds|
|---|---|---|---|
|||(Unrestricted)|(Unrestricted)|
|||**2021**|**2020**|
||**Note**|£|£|
|**Incoming resources**||||
|Incoming resources from generated funds||||
|Voluntary income|**1**|-|451|
|Investment income|**2**|13,508|13,244|
|Total incoming resources||13,508|13,695|
|**Resources expended**||||
|Charitable activities|**3**|(12,814)|(7,414)|
|Governance costs|**4**|(338)|(919)|
|Total resources expended||(13,152)|(8,333)|
|**Net movements in funds**||356|5,362|
|**Reconciliation of funds**||||
|Total funds brought forward||465,790|432,710|
|Opening balance adjustment|**7**|(2,715)|-|
|Net movements in funds||356|5,362|
|Gains/Losses on Investments||65,420|27,718|
|**Total funds carried forward**||528,851|465,790|
|||Total Funds|Total Funds|
|||(Unrestricted)|(Unrestricted)|
|||**2021**|**2020**|
|**Balance sheet**||£|£|
|**Fixed Assets**||||
|Investments|**5**|524,588|459,167|
|**Current assets**||||
|Cash at bank and in hand|**6**|8,263|6,623|
|Creditors|**7**|(4,000)|-|
|Net Current Assets||4,263|6,623|
|||||
|Total Net Assets||528,851|465,790|



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British Community Council of Istanbul 

## Notes to the Accounts 

## Accounting policies 

## _Basis of preparation_ 

Owing to the delays on projects occasioned by Covid-19 and lockdowns, the charity has accumulated several unpaid commitments. It is envisaged that these will become payable when the situation improves. As a result, the Trustees has decided that the accruals basis of preparation better reflects the situation of the charity and have accordingly made the adjustments to the opening reserves for the cumulative impact of this basis in prior years. 

The financial statements have been prepared on an accruals basis, under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Charities Act 2011. 

## _Fund accounting policy_ 

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. 

## _Incoming resources_ 

Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. 

Investment income is recognised on a receivable basis. 

## _Resources expended_ 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## _Governance costs_ 

Governance costs include the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters. 

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British Community Council of Istanbul 

## **British Community Council** 

## **Annual Accounts for the year ended 31st December** 

|**Notes to the Accounts**|Total Funds||Total Funds|
|---|---|---|---|
||(Unrestricted)||(Unrestricted)|
||**2021**||**2020**|
||£||£|
|**Note 1**||||
|Appeals and donations||-|451|
||Total Funds||Total Funds|
||(Unrestricted)||(Unrestricted)|
||**2021**||**2020**|
|**Note 2**|£||£|
|**_Investment income_**||||
|Dividends from CCLA Income Units|13,508||13,244|
||Total Funds||Total Funds|
||(Unrestricted)||(Unrestricted)|
|**Note 3**|**2021**||**2020**|
|**_Charitable Activities_**|£||£|
|Pension||-|(673)|
|Refugee Project|(5,000)||(4,000)|
|Grant - Istanbul Chaplaincy|(5,000)||(1,250)|
|Grant - FCO repatriation||-|(945)|
|Grant - Headstone for former Consul||-|(485)|
|Grant - Ferikoy Cemetery|(714)||-|
|Grant - BIAA Scholarship|(2,000)||-|
|Bank Charge|(100)||(60)|
||(12,814)||(7,414)|
||Total Funds||Total Funds|
||(Unrestricted)||(Unrestricted)|
|**Note 4**|**2021**||**2020**|
|_Governance Costs_|£||£|
|Trustee Exp|(338)||(845)|
|Legal Fees||-|(74)|
||(338)||(919)|
|These expenses were incurred by the charity in pursuit of good governance in line||with|Charity Commission|
||Total Funds||Total Funds|
||(Unrestricted)||(Unrestricted)|
||**2021**||**2020**|
|**Note 5**|||£|
|COIF Charities Deposit Fund -Income Units|524,588||459,167|



The aim of the Income fund is to invest ethically in a range of investments to achieve a yield of approximately 3% plus some capital growth 

|**Note 6**<br>**_Current Assets_**<br>CAF Cash<br>COIF Charities Deposit Fund<br>TransferWise|Total Funds<br>Total Funds<br>(Unrestricted)<br>(Unrestricted)<br>**2021**<br>**2020**<br>£<br>£<br>8,089<br>6,515<br>0<br>0<br>174<br>108<br>8,263<br>6,623|
|---|---|



The COIF Charities Deposit Fund is still shown as it has £0.06 in it 

## **Note 7** 

Owing to Covid, a number of the charity's commitments have been deferred, as either projects could not go ahead or bills not presented for over a year.  In order to reflect these unpaid commitments, the Trustees have decided to move to an accruals basis 

This has resulted in the recognition of a Creditor for £4,000 and an Opening Reserves adjustment of £2,715 which included the effect of two year's Ferikoy expenses being charged at once this year. 

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