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2021-12-31-accounts

STAND Byrne Annual Report & Accounts 2021

“ We rescue kids, then we do whatever it takes to provide the care love and attention they need to thrive”

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Ahmad in Kenya. 3
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I am delighted to share with you our 2021 Annual Report and Accounts, which highlights some of what we have achieved together in bringing love and care to over 4000 children around the world.

In 2021, we rescued even more children and as we learnt of their stories, we cried with them and then helped them realise that they are loved and belong.

Despite our kids’ difficult starts in life, they are amazing and are full of potential. Like all parents, we are proud of our kids and are thrilled to share with you some of their accomplishments. It’s their stories of hope that bring home the impact of our work and serve to motivate us as we continue our mission to rescue and help our kids become everything that God created them to be.

Our staff, through their dedication, expertise and sacrifice, continue to exemplify the highest standards of care to our children in some of the most challenging circumstances. Every staff member deserves praise, but none more so than our staff in Myanmar, who, despite danger to their personal safety, overcame the challenges of Covid and civil war whilst providing emergency food parcels to over 2000 families throughout the year.

As you read this report, I hope you will be encouraged, as without your generosity, the hard work of our staff and the faithfulness of God, the impact seen in this report would not have been possible.

Ahmad Ayoubi Executive Director

Helping children become

everything they are born to be

Each child is unique so we take care to

meet each of their

individual needs, from food and healthcare,

to loving parents and a quality education. We’re motivated

to follow Jesus’ example to make a lasting difference in our children’s lives by tackling each and every obstacle they face.

Our child-centred care

Loving care

We get to know each child and invest our time raising them to know that they’re loved and accepted for who they are.

Strong families

We work hard to keep families together. In the absence of a stable family, we welcome children into our loving family homes.

Great education

Our education programmes equip our kids to rise above their circumstances and help change their communities.

Access to healthcare

We go the extra mile to make sure that our kids are fit and well, and can enjoy their childhood.

A reason for hope

It’s a privilege to demonstrate Jesus’ love to our kids through the quality of our care.

Caring relationships

Child sponsorship helps our kids to feel loved, cared for and part of a wider family.

Our care

programmes

Each child is unique but like all children they need unconditional love and acceptance. Because they come from complex backgrounds, we have developed four key care programmes to meet their individual needs.

6 Care Centres

24 Children's Homes

Our care centres provide tutoring, meals, clothes, medical care and counselling for children and their families who need extra care.

Our children’s homes are just like any family home should be – comfortable, safe and filled with love.

Family Support

7 Schools

We provide families with food, rent support, medical care and small business grants to enable them to stand on their own two feet.

Our schools provide a quality education, equipping children to rise above their circumstances and do great things.

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Caring for over 4,000 kids worldwide

Colombia

Providing care and psychological support to children overwhelmed by abuse, family breakups, neglect and poverty.

Dominican Republic

Educating children exposed to poverty, high unemployment and poor educational opportunities. Providing a loving home for orphaned and at risk children.

Romania

Supporting children and their families living in deep poverty in the community through the provision of free education, daily food and family support. Caring for girls rescued from neglect.

Ethiopia

Providing an education to children living in poverty, a loving family for orphaned children and extensive healthcare for children and their family members. Offering a programme for those living with HIV and self-sufficiency projects for families.

India

Providing loving care and an education to children rescued from a life of civil unrest, violence and child trafficking.

Nepal

Providing a loving family environment to children excluded from society while bringing education to children isolated in the remote mountainous region and supporting their families. Myanmar

Offering a loving family home to orphaned children from persecuted minorities and providing an education for children in our schools so that they can rise above their difficult circumstances.

Kenya Our work around the world is expanding and as of January 2022 we now work Kenya in Kenya, adopting 250 children at the Open Arms project

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Romania
Nepal
Dominican Republic Myanmar
Ethiopia
India
Colombia
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Our impact

Rescuing children and meeting their individual needs

At Stand by Me our heart is to provide our kids with whatever they need including regular food, healthcare and a great education. For some children we need to go one step further and provide them with a place to call home.

We met Sintayehyu at the start of 2021 in Ethiopia, he was just four years old. Sintayehyu was found by the local authorities living in the grounds of a cemetery, surviving by begging for food. He was an only child who had been living with his mum, but his mum was suffering from serious health issues and had sadly passed away.

Knowing the risks he faced without a parent to care for him, Sintayehyu needed a family, a home, and a lot of love and care, and so we have welcomed him into the family at our Bethany Children’s Village.

Sintayehyu now has a place to call home and is much healthier and happier thanks to daily meals, healthcare, and most importantly the love of a family at the children’s village. And when Sintayehyu is old enough he will start at our school, where he will learn, grow and dream for the future.

Like Sintayehyu, we want to give all of our kids the childhood they deserve and the love and acceptance they need. In 2021, we rescued 149 children and welcomed them into our care. Where once they may have felt alone, today they know they have us standing by their side.

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Sintayeyhu (middle) at the Children’s Village.
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Sintayehyu.

Providing the opportunity of a quality education

Essential to seeing our kids’ lives transformed is the provision of a quality education. Our schools and educational programmes are equipping our kids with the skills and knowledge needed for them to rise above their circumstances and do great things.

In Nepal, our children faced prolonged school closures due to Covid. With the help of our staff at our children's homes, our children continued to study hard, including Aanggelu.

When we first met Aanggelu, he was being cared for by his uncle who struggled to provide for his needs. We welcomed Aanggelu into our Stand by Me family at our children’s home

in 2011 where he received the care he needed including a great education.

In 2021, Aanggelu took his SEE examinations which are the equivalent to GCSEs. He had worked hard and, despite the challenges of online learning, he achieved the top honour in his results. We are so proud of his hard work and dedication to his studies. He is now at college and would like to train as a chef for trekking expeditions in his home district.

Thanks to a life-changing education and their hard work, our kids are overcoming obstacles and looking forward to bright futures. Children like Aanggelu who once had no educational opportunities are today one step closer to achieving their dreams.

Responding with emergency aid

In February 2021, a military coup spiralled Myanmar into civil unrest, violence and insecurity. The combined impact of Covid and civil unrest, amid rising unemployment and food prices, forced millions of people into abject poverty.

We launched our Myanmar Appeal to respond to the needs of our children, their families and the communities around them. Despite the personal risks to our staff, and thanks to your support, we delivered food parcels to thousands of families facing starvation, some who have lost loved ones and other who have fled their homes to escape violence.

One of the families who received a food parcel was U Man's. He let us know how important this food parcel was for his family:

“This is the worst time in my life, to live with Covid and the military forces. My wife was seriously suffering from Covid and my daughter suffered from dengue fever. They recovered. We are struggling for life. We are short of money. We have no food. We are very glad to receive a food parcel from Stand by Me. It is wonderful to receive such a big present from the people whom I do not know.”

U Man

U Man's story is just one of the thousands of stories from grateful families who now can survive another month. The love and generosity they have received has helped to lift them out of despair and given them hope for a better future.

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Aanggelu. U Man and his family.
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Removing obstacles for our children

"I am so thankful for my tablet and the online classes I attend. I can see my teachers and friends from Zoom and I communicate with my teachers and send my homework through email. I’ve learned how to use email and ask questions to my teachers. I am so blessed.”

We believe that every child deserves the opportunity to learn and so we do all we can to provide our kids with a quality education, particularly when circumstances are difficult.

In Myanmar, as unrest erupted throughout the country, it became unsafe for our children to attend school. To continue their education, we purchased tablets to allow them to have access to education despite the chaos around them. These tablets enabled our kids to access learning materials and engage with our staff.

Mang

Ensuring our children can access a great education has never been more important. The provision of tablets, headphones, internet access and online classes run by our amazing teachers are helping our children learn and thrive.

Along with each tablet, we also provided internet access and headphones to enable our kids to participate in their online lessons. Our children engaged with their teachers, asking questions and receiving tutoring. These tablets are a lifeline for our children, one of whom is eight year old Mang:

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12 Mang.
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Standing by families

We are committed to responding to our children and their families’ immediate needs. When emergencies arrive, we must act quickly in order to help them overcome challenges.

When a storm caused extensive flooding in the region where we work in Colombia, our care centre was flooded along with the homes of the children in our care, causing damage to their belongings and furniture. Some houses suffered more serious structural damage and were in desperate need of repair.

Thanks to donations to our Colombia Flood Appeal, we were able to provide repairs to homes and replace possessions destroyed by the flood as well as help repair our Emmanuel Care Centre.

Families were overjoyed as they received replacements for the belongings lost such as clothing, kitchen utensils, appliances and furniture. Joxelis’ family was affected by the flood, her mum shared:

"Thanks to the Care Centre for being aware of the affected families, especially ours, I hope that God continues to multiply everything they do, we needed this help."

Joxelis' mum

The support provided by the Emmanuel Care Centre has not only provided our children with an education, food and medical care, it has also shown families that they have Stand by Me ’s lasting support and has restored hope.

By responding to urgent needs, we are able to show our children and their families that they are not alone and demonstrate God’s love to the communities we work in.

Lifting kids off the floor and into their first bed

We believe that every child deserves a good night’s sleep and so each year we run February on the Floor to provide children in our care with a bed.

In 2021, an amazing 85 individuals, families, schools and youth groups gave up their bed for a week and raised sponsorship in order to help provide families with a bed to raise them off the floor and improve their circumstances. Thanks to them and everyone who generously donated, we were able to provide a bed for 907 of our kids!

This amazing total enabled us to reach our dream in Ethiopia, where the majority of our children were sleeping on the floor, ensuring that every child there now has a bed. One of the children who received a bed was Birtukan. Her mum shared with our staff how much a new bed meant to her family after so long sleeping on the floor:

“Today we are going to get the sleep we have always dreamed of. We used to sleep on the floor, but this has passed, now we own a nice bed with bed materials thanks to those who are the reason this happened.”

Birtukan’s mum

Birtukan is just one of 907 children who now know the comfort of a bed. The new beds will make an enormous difference to our children, helping restore their sleep, giving them the energy to pursue their dreams.

Birtukan and her mum.

Helping children reach their potential

Our hope at Stand by Me is for our children to reach their full potential, stand on their own two feet and go on to use their skills, talents and unique personalities to change their life, their families lives and their communities.

Lidiya joined our Bethany School in Ethiopia when she was seven years old. With the opportunity of an education, the right care, the support of her sponsors and her dedication to learn, she graduated from university and is now working as an accountant for a charity.

“After I joined this school everything that was hard in my life became easier for me because all my basic needs were fulfilled through Stand by Me, including food, school uniform and exercise books. I continued my education with much hope, joy and with a bright future.

After four years at university, I graduated with honours. I am currently working in an office run by a charity that helps children in need. I am very proud to work in this office because there is nothing more exciting than helping people. Finally, I would like to thank Stand by Me for loving me and teaching me. I am here today in this place because of the support and help I have received.”

Lidiya

We couldn’t be more proud of all our children who have overcome huge obstacles and are reaching their potential. We know that thanks to life-changing care, the many hundreds of children in our schools, homes and care centres can dream big and have a bright future too.

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A family across the world

Our amazing child sponsors are ensuing our children receive the best care possible and have the encouragement and love that every child needs to thrive through their regular financial support, letters and emails

“I thank God and my sponsors who gave me two gifts; one of them for my birthday. I am very happy because my sponsors always remember me. My mum also thanks Stand by Me because we are blessed by the things that my sponsors give us.”

We are grateful that a further 424 individuals have stood by a child in 2021 through our child sponsorship programme. These individuals along with all our sponsors are helping to meet our children’s needs, providing for their food, clothes, medical care and education. But so much more than that, they are also helping our children feel loved, cared for and part of a family.

Rosa, Colombia

Our kids love to receive letters, photos and small gifts from their sponsors. These things quickly become treasured possessions and let our children know that they are loved and cared for. As our children exchange communication with their

sponsors, they build a personal relationship, know they have their lasting support and can fulfil their potential.

How we did it

Everything we are able to achieve is thanks to our amazing supporters and sponsors who share their skills, resources, finances and time to change the lives of some of the most vulnerable children worldwide.

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Gifts that make a world of difference
CATALOGUE
2021-2022
GIFT
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Shoe Appeal

Our Shoe Appeal raised a fantastic £43,875 to help us reach our goal of providing a new pair of shoes for every child in our care, protecting their feet from harm and restoring their confidence. Our kids were so excited to receive their brand new shoes at Christmas!

"I am so happy and thank the donors who have given us money for the new shoes.”

Zemem

Shoe Appeal 2021 For many children all around the world, shoes are a luxury that their families are unable to provide for them. At Stand by Me , we want the 4000 children in our care to be able to run, jump and explore the world, protected by a pair of shoes. A pair shoes will enable our children to journey to school, secure in the knowledge that their feet are protected from cuts, Before joining the by Me wore shoes during the rainy season. Now she can family, Ngah only Stand infection and disease. The gift of brandbe safe and protected all new shoes will also show every child in our year round. care they are loved. “Thanks so much for my shoes. This Christmas, will you join us by giving the gift of shoes, protecting their I’m very happy to have such a nice pair of shoes. I feel like Christmas is more meaningful precious feet and giving them dignity? because I got to have these shoes as Christmas gifts. I will always be thankful.” Ngah, Myanmar

Zemem.

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Alternative Gift Catalogue

Our Gift Catalogue raised a fantastic £34,342 from supporters who purchased school uniforms, books, medical care, food packs, underwear, toys and other daily necessities and treats to help our children fulfil their potential.

Emergency Appeal

Emergency appeals allow us to respond to our children’s urgent needs. Our Myanmar Appeal raised an incredible £244,011 helping us provide life-saving food parcels to families facing starvation. Our Colombia Flood Appeal raised £6,860 to help families recover from the floods, bringing hope to despair.

Greatest Need donations

Unrestricted giving allows us to meet the needs of children and communities around the world as and when they arise. We value every donation from the smallest to the largest and pride ourselves on thanking and updating our amazing supporters, ensuring they know exactly where their money is used and how it is making a difference to our children.

“This food parcel arrived at the moment when I needed it most. Thank you very much, God bless the lives of you and the sponsors. It has been a great blessing for me to have my son in this project”

Darwin’s Mum

Darwin’s family.

Sophia Home, Myanmar. 19

Fundraising

Amazing fundraisers take on ambitious challenges to raise money for our children around the world. Whether they are running, cycling, cutting their hair or shaving off their beard, their motivation to make a difference to our kids’ lives is inspiring and raises essential funds to support our kids. This year our annual February on the Floor fundraising event raised £126,980 to provide beds for children who were sleeping on the floor.

Mike’s cycle ride

Mike cycled all the way from Land’s End to John O’Groats, raising a whopping £5,000 for our Bethany School in Ethiopia.

“Two years ago, I had the privilege of volunteering at the Bethany School in Ethiopia. Knowing that many of the children and families we met there will benefit from our ride, in such difficult times, is the best reward of all.” Mike

Ethan’s Stand by Me birthday

11 year old Ethan gave up his birthday presents to raise money for Stand by Me after learning about our work through school. He raised enough to provide over 1,100 school meals for our kids in Ethiopia.

“The stories my school told about the children made me want to help. I thought I didn’t need presents but it was a good idea to ask my friends to give money so we could donate to Stand by Me instead.” Ethan

Sarah’s February on the Floor

Sarah, along with her children Thomas, Anna and Matthew, were some of the many people who took on February on the Floor in 2021, raising money to provide our Stand by Me kids with a bed.

“This was a challenging experience for us all- and that was only one week on a relatively comfortable floor! The children learned a valuable lesson, indeed one they will never forget, about the needs of other children around the world.” Sarah

Saira’s lockdown locks

When Saira turned 50, she reflected on what truly mattered. She decided to cut her long hair off and donate it to children who needed wigs. At the same time, she raised over £3000 to help Stand by Me families who needed food parcels.

"I am so overwhelmed by everyone's generosity! Together we have made a difference helping Stand by Me to provide vital food parcels to families who need them. God is great and I'm truly blessed!" Saira

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Saira.
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22 Denisa Care Centre, Romania.
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Legacy and in memoriam gifts

Leave a lasting footprint in our children’s lives Remembering Stand by Me in your Will

Our children Stand by Me are unlikely to in your Will ever be included in anyone’s inheritance, so legacy and in memoriam gifts left to Stand by Me mean so much and allow us to continue to make lasting improvements in children’s lives.

Spreading the word

We spoke in schools and churches throughout the year, often online or through video. New speaking opportunities and our existing relationships with schools, churches, clubs and youth groups resulted in more children being sponsored as well as one-off donations impacting children’s lives.

Trusts

We would like to thank the Charitable Trusts who have together contributed to our projects this year and without whom we would not be able to complete essential projects.

We are incredibly grateful to the many generous individuals who have contributed financially to our work throughout the year, who, for privacy reasons, are not mentioned by name here.

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Message
from the
Chair of the
Board of
Trustees
24 Nepal Children's Home.
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At the end of 2021, we look back and see a world possibly changed forever as people have had to re-evaluate what is important in their lives as a consequence of the pandemic and subsequent lockdowns.

It’s been a time when the importance of family has been emphasised as is shared love and concern for those who are alone, suffering, sick or in need. Once more, the Stand by Me family who sponsor, donate and give in so many ways

has stood firm in these challenging times.

As supporters of Stand by Me , you have allowed us to achieve many wonderful things this year from rescuing little four-year-old Sintayehyu who was living in a cemetery and who now lives in our Bethany Village, to providing almost 1,000 beds for children by sleeping on the floor yourselves! I must also mention the amazing achievement of Lidiya who also joined our Bethany School aged seven and subsequently qualified as an accountant after four years study at university and graduating with an honours degree.

A massive thank you from the Stand by Me Board for your continuing support and fundraising efforts. Even in these challenging times you have stayed faithful to the God given vision of rescuing children from danger and hardship and helping them become what they are born to be, enabling us to raise £2,618,044 - our largest income ever.

We have felt with God’s guidance that this important work should grow and develop and consequently we are welcoming a further 250 children from Open Arms Village in Kenya into our family in January 2022.

I thanked you all earlier for your unstinting giving in difficult times, but as Chairman of the Board I am not sure I can thank you enough on behalf of all the children you have helped us to rescue.

On behalf of the Stand by Me Board I would also like to thank Ahmad and the Stand by Me staff who through long hours and hard work have shown your love and concern for the children in our care.

Mark Clayden Chair of the Board of Trustees

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Costs of raising incomg Financial Summary £89.984 Expenditure 2021 Totsl expenditu￿ in the year was £2.371.275. 96% of expenditure was on charitsble activities with fundraising and governance costing just 4%. Govemance £6,080 0% Charity is a tool that we use to meet the needs of children, but we're not here to just run a charity. We're here to change the lives of the children in our care, then we reach out and rescue more. When we spend money, it s because it's the best way to make a difference in our kids, lives. Our trusted staff use money wisely to provide the best care possible for our children and through our annual budgets, audits and frequent monitoring visits, we make sure that the money is spent prudently. Charitsble activities £2.275.211 96% What we spent directly on eath country Other income Reclaimed Gift Aid £339,171 13% E21.246 1% Ethiopia £773.846 Income 2021 We a￿ inc￿diblY grateful to everyone who has supported our work over the past year enabling us to raise £2,618,044. our largest income to date. Myanmar £426.850 What we spent on our children's care Colombia £288.881 Sponsorship (committed giving) £1,146,652 Other donations Nepal £133.796 Emergep)ty support £245,428 Dominican Republic £574,323 22% £59.015 13% Romania £53.584 India £19,434 STAND Byrne f> OtheT Children's care £1.600,345 87% £90.368 ReS￿nse to appeals Legacyfin memoriam donation5 Total: £1.845,773 £498,730 £37,922 26 27

Looking forward

Around the world our children have grown healthier thanks to regular meals and medical care. They have learned new skills and many have progressed into the next stage of school, college or university. All of our children know they are loved, accepted and are part of a family that cares for them and this love is transforming their lives.

As we celebrate all this, we are also aware that our Stand by Me projects face tremendous challenges around the world due to civil war, political unrest and the increasing cost of living. But we continue to be committed to bringing life-changing care to our children and as a result we have bold plans to invest further in our projects. As we continue to deliver world-class child care, we hope to achieve three key aims in 2022:

As we look to the future we are confident that with your support, encouragement and prayers, and as we follow God’s leading, we can impact many more children.

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Bethany School, Nepal. 29
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Structure, governance and management

of the charity. Trustee recruitment is achieved through a blend of professional associations, local networks and prospective members being individually identified and approached. A periodic review of existing skills and expertise is undertaken and an assessment made as to what is required to meet the strategic needs of the charity. This shapes the recruitment and selection of prospective Trustees along with evidence of their motivation and support for the vision and mission of the charity. Remuneration policy The Board of Trustees annually reviews the remuneration of the charity's key management personnel. The Board is well aware that these individuals are paid below the benchmark criteria or "norm" for other similar charities and are therefore grateful that the current staff, conscious of the great needs of our children, are satisfied with their present level of remuneration.

Registered Charity

Stand by Me is a registered charity in England and Wales. The charity is a Charitable Incorporated Organisation. Its governing document is a Constitution dated 2nd September 2019. The charity is governed by a Board of Trustees which is responsible for approving strategic decisions having taken advice from the Executive team.

Going concern

After appropriate research, the Trustees have a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Method of appointment & training of Trustees

New Trustees are appointed by the Board and approved at a meeting of the Trustees. Stand by Me Trustees are expected to be pro-active in supporting the work

Public benefit

The Trustees have considered the Charity Commission guidance on public benefit and continue to be satisfied the charity is acting in the public benefit, as stated in our objectives, and believe this report contains the explanation of the significant activities undertaken during the year which confirms this.

Reserves

The Board of Trustees considers the key measure of sustainability for Stand by Me to be current and future liquidity cover, rather than the surplus or deficit accounting position. Consequently Trustees have set an appropriate reserves policy which is reviewed annually relating to liquidity, based on the relationship between readily realisable assets and the cash required to meet obligations to ministries overseas and sustain the charity's operations in England and Northern Ireland.

Trustees have decided that Stand by Me should at all times maintain

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Jean Carlos, Colombia. 31
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cash and readily realisable assets (being regarded as restricted funds) sufficient to fund between not less than 6 and not more than 12 months of forecast cash outflow directed towards overseas ministries. At 31 December 2021 that liquidity cover stands at 6 months. Alongside this, Trustees have also decided that, at all times, cash and realisable assets should be maintained to finance a minimum of 3 months and not more than 12 months of forecast operating costs. At 31 December 2021 that liquidity cover stands at 4 months.

This reserves policy, which focuses on liquidity, represents a revision of the policy agreed by the trustees of the former unincorporated trust.

Restricted funds

Restricted funds are funds subject to specific conditions imposed by donors. The costs of raising and administering such funds are charged against the specific fund. In accordance with the Reserves Policy set by the Trustees, Stand by Me aims to hold sufficient balances in all funds to cover 50100% of budgeted expenditure in the year ahead, plus any donations previously received for specific projects scheduled to take place in the subsequent years. At the end of the period

total restricted funds were £1.318m (at 31 December 2020: £1.155m) all of which is dedicated to specific projects. For each fund, Stand by Me ’s assets are available and adequate to fulfil its obligations. Investment Policy and Performance The Trustees have the power to invest in such assets as they see fit. Our objective is to maintain high liquidity while ensuring maximum security. To achieve this Stand by Me invests with institutions with a high security rating in fixed-term or call deposits. During the year Stand by Me 's sterling deposits achieved an average rate of interest of 0.65% (2020: 1.3%) compared with an average bank base rate for the same period of 0.11% (2020: 0.22%) . Risk management The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. Principal risks considered can be categorised as follows:• Financial risks – potential

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

voluntary donations leading to inadequate reserves.

There are four basic strategies

that can be applied to manage an identified risk:

Our reputation as a world class child care organisation is intertwined with our most important concern and the area we constantly monitor i.e. the protection of our children. Our comprehensive Child Care Standard document is our global standard for all the charity’s projects which includes policies common to all our work around the world, is how we manage this risk. Also each member of staff is given our Staff Handbook which has, as its first section, the highest standards of behaviour expected in all dealings with children and fellow members of staff.

Another key strategic risk identified was our additional funding needs. This is due to the fluctuation of sterling in political and economic uncertainty, combined with meeting the costs of the increasing number of our children attending further education. To mitigate this we will maximise our key strengths and look to diversify our fundraising portfolio.

Overseas monitoring

Our Executive Director and Founding Director regularly visit the projects and work with our in-country boards as they report against objectives and abide by policies set out for each of our homes, care centres and schools. Each country we work in has at least one director who is responsible for overseeing the day to day work

Denisa Care Centre, Romania.

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taking place and they have regular meetings with the Executive Director to discuss how the projects are progressing and any current issues that need addressing.

On an individual child level we monitor the progress of every child, physically, emotionally and academically throughout the year to meet any needs as they arise and ensure they are able to do well.

By having teams visit regularly, many with professional members such as doctors, dentists and teachers, we encourage them to provide professional reports to aid our work as we seek to improve our effectiveness, efficiency and awareness of future challenges

Organisational structure & decision making

The Board of Trustees meets quarterly, subject to travel commitments, and is responsible for the overall strategic direction and policy of the charity. The Executive Director has delegated responsibility for the day-to-day leadership and management of the charity, implementing strategy and providing overall leadership to ensure that the core values of the charity are maintained. The Board has reserved to itself certain important decisions including changes to the charity’s governing document and approval of the long term objectives and strategy.

The key responsibilities of Trustees are set out in the statement on page 37. Fundraising ethos Whether a long standing supporter or someone hearing about Stand by Me for the first time, we endeavour to inspire people to get involved in rescuing children from extreme circumstances and providing the opportunities they need to thrive. In our 26 year history we have always focused on building long term relationships with our supporters, exemplified by the foundation of regular sponsors and donors who know the tangible difference their support is making. We allow our supporters to choose the ways in which they wish to be involved as well as where they would like their money used, as we understand how important ownership and choice can be for our supporters. The following principles guide our fundraising strategy and operations: • We aim to inspire people to donate or raise money for Stand by Me. • We thank supporters appropriately and demonstrate the tangible difference their money is making to the children around the world.

Whether a long standing supporter or someone hearing about Stand by Me for the first time, we endeavour to inspire people to get involved in rescuing children from extreme circumstances and providing the opportunities they need to thrive.

In our 26 year history we have always focused on building long term relationships with our supporters, exemplified by the foundation of regular sponsors and donors who know the tangible difference their support is making.

We allow our supporters to choose the ways in which they wish to be involved as well as where they would like their money used, as we understand how important ownership and choice can be for our supporters.

• We thank supporters appropriately and demonstrate the tangible difference their money is making to the children around the world.

Accounts 1 January 2021 - 31 December 2021

Emmanuel Care Centre, Colombia.

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Stand by Me (Charity Registered number 1185124) Trustees' Report for the year ended 31 December 2021

Reference and administrative details of the charity, its trustees and advisers for the year ended 31 December 2021

The Trustees present their report together with the audited financial statements of Stand by Me (the charity) for the 12 month period ended 31 December 2021.

The Trustees confirm the report and financial statements of the charity comply with the current statutory requirements which are contained within the Charities Statement of Recommended Practice (SORP) (FRS 102) updated in January 2019.

Independent auditor

Trustees

Mark Clayden, Chairman Edward Carpenter, Treasurer Jo Clark (appointed 13 January 2022) James Laing (resigned 13 October 2021) Nathania MacGregor, Secretary Sharon Seymour Elizabeth Staniforth John Tillett

Robert J Baxter FCCA Chartered Certified Accountants Statutory Auditor Cooper & Co 9 Palmers Avenue Grays Essex RM17 5TX

Bank

Minutes Secretary

Lloyds Bank Danske Bank Market Place PO Box 183 Romford Donegall Square West Essex Belfast RM1 3AA BT1 6JS

Fay Garrett

Executive Director

Ahmad Ayoubi

Charity registered number 1185124

Offices

England Office Ireland Office 630 Upper Brentwood Road 16 West Street Romford Carrickfergus Essex Co. Antrim RM2 6HS BT38 7AR

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Trustees are responsible for preparing the Trustees’ 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 & Wales 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 of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and 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 charity's 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.

The Trustees are responsible for the maintenance and integrity of the charity 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.

This report was approved by the Trustees on 21 October 2022 and signed on their behalf by:

Mark Clayden Edward Carpenter Trustee Trustee

www.standby.me

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37

Stand by Me Independent Auditor’s Report to the Trustees of Stand by Me

OPINION

We have audited the financial statements of Stand By Me (the 'charity') for the year ended 31 December 2021 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In our opinion the financial statements:

Stand by Me Independent Auditor’s Report to the Trustees of Stand by Me (continued)

OTHER INFORMATION

The Trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditor's report thereon. Our opinion on the financial statements does not cover the other information and 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 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

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 described in the Auditor's responsibilities for the audit of 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 United Kingdom, including the Financial Reporting Council'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.

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

As explained more fully in the Trustees' responsibilities statement, the Trustees are responsible for the preparation of financial statements which 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.

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39

Stand by Me Independent Auditor’s Report to the Trustees of Stand by Me (continued)

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 related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

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.

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.

Robert J Baxter FCCA

Chartered Certified Accountants Statutory Auditor

Stand by Me Statement of Financial Activities for the year ended 31 December 2021

Unrestricted
funds
Note
2021
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
517,494
Investments
3
18,741
TOTAL INCOME AND ENDOWMENTS
536,235
EXPENDITURE ON:
Raising funds
4
89,984
Governance costs
7
6,080
Other charitable activities
522,106
TOTAL EXPENDITURE
8
618,170
NET INCOME BEFORE TRANSFERS
(81,935)
Transfers between Funds
16
165,353
NET INCOME BEFORE OTHER
83,418
RECOGNISED GAINS AND LOSSES
NET MOVEMENT IN FUNDS
83,418
RECONCILIATION OF FUNDS:
Total funds brought forward
1,046,061
TOTAL FUNDS CARRIED FORWARD
1,129,479		 Restricted
funds
2021
£
2,081,809
-
2,081,809
-
-
1,753,105
1,753,105
328,704
(165,353)
163,351
163,351
1,155,046
1,318,397		 Total
funds
2021
£
2,599,303
18,741
2,618,044
89,984
6,080
2,275.211
2,371,275
246,769
-
246,769
246,769
2,201,107
2,447,876		 Total
funds
2020
£
2,427,725
25,345
2,453,070
94,682
5,292
1,836,634
1,936,608
516,462
-
516,462
516,462
1,684,645
2,201,107

Cooper & Co, 9 Palmers Avenue, Grays, Essex, RM17 5TX

Date: 21 October 2022

Robert J Baxter FCCA is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

The notes on pages 45 to 59 form part of these financial statements.

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41

Stand by Me

Balance Sheet as at 31 December 2021

Note
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS:amounts falling
14
due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS:amounts falling
15
due after more than one year
NET ASSETS
CHARITY FUNDS
Restricted funds
16
Unrestricted funds
16
TOTAL FUNDS		 £
272,951
1,684,138
1,957,089
(77,543)		 2021
2020
£
£
£
818,330
826,680
335,389
1,413,878
1,749,267
(74,840)
1,879,546
1,674,427
2,697,876
2,501,107
(250,000)
(300,000)
2,447,876
2,201,107
1,318,397
1,155,046
1,129,479
1,046,061
2,447,876
2,201,107

Stand by Me Statement of Cash Flows for year ended 31 December 2021

Note
Cash fows from operating activities
Net cash provided by operating activities
18
Cash fows from investing activities
Purchase of tangible fxed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
19		 2021
£
270,260
-
-
270,260
1,413,878
1,684,138		 2020
£
1,122,131
(835,030)
(835,030)
287,101
1,126,777
1,413,878

The financial statements were approved by the Trustees on 21 October 2022 and signed on their behalf by:

Mark Clayden Edward Carpenter Trustee Trustee

The notes on pages 45 to 59 form part of these financial statements.

The notes on pages 45 to 59 form part of these financial statements.

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43

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) updated in January 2019.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) updated in January 2019 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

Stand By Me constitutes a public benefit entity as defined by FRS 102.

1.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

44 Mang, Myanmar.

45

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

1. ACCOUNTING POLICIES (continued)

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

1. ACCOUNTING POLICIES (continued)

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1% of cost on a straight line basis

Freehold property

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.6 Debtors

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at Bank and in hand

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

1.4 Tangible fixed assets and depreciation

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities.

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

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47

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

1. ACCOUNTING POLICIES (continued)

1.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method..

1.10 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2021
£
Income from supporters
179,945
Gift aid tax recovered
339,171
Exchange rate differences
53
Income from teams
(1,675)
Total donations and legacies
517,494
Total 2020
732,791
INVESTMENT INCOME
Unrestricted
funds
2021
£
Investment income -
local investment properties
12,840
Investment income - local cash
5,901
18,741		 Restricted
funds
2021
£
2,081,809
-
-
-
2,081,809
1,694,934
Restricted
funds
2021
£
-
-
-		 Total
funds
2021
£
2,261,754
339,171
53
(1,675)
2,599,303
2,427,725
Total
funds
2021
£
12,840
5,901
18,741		 Total
funds
2020
£
2,080,643
324,153
(65)
22,995
2,427,725
Total
funds
2020
£
15,956
9,389
25,345

3. INVESTMENT INCOME

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49

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

4. COSTS OF RAISING FUNDS

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Marketing - website
7,920
-
Marketing - merchandise
-
-
Marketing - fundraising costs
16,921
-
Marketing - consultancy
1,900
-
Marketing - publications
5,070
-
Fundraising staff costs
58,173
-
89,984
-		 Total
funds
2021
£
7,920
-
16,921
1,900
5,070
58,173
89,984		 Total
funds
2020
£
8,070
1,099
23,060
1,139
5,161
56,153
94,682

5. DIRECT COSTS

Travel, feld visits and volunteer costs
Funds and resources sent to ministries
Team expenses
Wages and salaries		 Charitable
Activities
£
2,862
1,801,488
-
41,426
1,845,776		 Total
2021
£
2,862
1,801,488
-
41,426
1,845,776		 Total
2020
£
2,983
1,443,793
(2,793)
40,813
1,484,796

6. SUPPORT COSTS

Sundry offce expenses
Communications costs
Computer costs
Printing, postage and stationery
Training
Insurance
Bank charges
Light, heat and services
Rent and rates
Offce equipment and leasing
Building maintenance
Wages and salaries
National insurance
Pension cost
Depreciation		 Charitable
Activities
£
213
4,120
33,295
28,291
122
1,647
18,680
9,063
6,120
3,782
3,514
261,924
31,324
18,990
8,350
429,435		 Total
2021
£
213
4,120
33,295
28,291
122
1,647
18,680
9,063
6,120
3,782
3,514
261,924
31,324
18,990
8,350
429,435		 Total
2020
£
153
3,254
32,495
26,169
60
1,627
13,592
8,727
5,196
8,740
4,916
200,369
24,788
13,402
8,350
351,838

During the year ended December 31, 2021, the charity incurred the following Governance costs: £NIL (2020 - £NIL) included within the table above in respect of Charitable Activities

£NIL (2020 - £NIL) included within the table above in respect of Investment Income.

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51

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

7. GOVERNANCE COSTS

Unrestricted
funds
2021
£
Auditors’ remuneration
5,794
Legal fees
286
6,080		 Restricted
funds
2021
£
-
-
-		 Total
funds
2021
£
5,794
286
6,080		 Total
funds
2020
£
4,620
672
5,292

9. NET INCOME

NET INCOME
This is stated after charging:

Depreciation of tangible fxed assets:
- owned by the charity		 2021
£
8,350		 2020
£
8,350
Auditor’s remuneration - audit 5,794 4,620

During the year, no Trustees received any remuneration (2020 - £NIL) . During the year, no Trustees received any benefits in kind (2020- £NIL) .

During the year, Trustees received reimbursement of expenses totalling £186 (2020 - £NIL) .

10. AUDITORS’ REMUNERATION

8. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Staff costs
Depreciation
Other costs
2021
2021
2021
£
£
Expenditure on raising
58,173
-
31,811
voluntary income
Costs of raising funds
58,173
-
31,811
Charitable Activities
353,664
8,350
1,913,197
Expenditure on
-
-
6,080
governance
411,837
8,350
1,951,088
Total 2020
335,523
8,350
1,592,733		 Total
2021
£
89,984
89,984
2,275,211
6,080
2,371,275
1,936,606		 Total
2020
£
94,682
94,682
1,836,632
5,292
1,936,606

The Auditor's remuneration amounts to an Audit fee of £5,794 (2020 - £4,620)

11. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2021
2020
£
£
361,523
297,334
31,324
24,788
18,990
13,401
411,837
335,523

The average number of persons employed by the charity during the year was as follows:

Management
Administration and support		 2021
2020
No.
No.
3
3
9
9
12
12

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53

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

The total employee benefits of the Key Management Personnel were £119,069 (2020: £116,028). No employees received remuneration above £60,000 in either year.

The charity Trustees were not paid nor received any other benefits from employment with the charity in the year and no trustee received payment for professional or other services supplied to the charity. During the year Trustee expenses incurred were £186 (2020: £0)

12. TANGIBLE FIXED ASSETS

12.
TANGIBLE FIXED ASSETS
13.
DEBTORS
Other debtors
Prepayments and accrued income

Cost
At 1 January 2021 and 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020		 2021
2020
£
£
272,674
334,746
277
643
272,951
335,389
Freehold Property
£
835,030
8,350
8,350
16,700
818,330
826,680
8,350
8,350
16,700
2020
£
334,746
643
818,330
826,680
335,389

14. CREDITORS: Amounts falling due within one year

Other loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2021
£
50,000
9,871
10,118
1,760
5,794
77,543		 2020
£
50,000
5,455
7,881
2,984
8,520
74,840

Other loans relates to an interest free loan of £400,000 given to Stand By Me in September 2019, from which the Charity is being released over a number of years.

15. CREDITORS: Amounts falling due after more than one year

2021 2020
£ £
Other loans 250,000 300,000

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55

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me

16. STATEMENT OF FUNDS

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Balance at Income Expenditure Transfers Balance at 1 January in/out 31 December 2021 2021 £ £ £ £ £ Unrestricted funds General Funds - all funds 1,046,061 536,235 (618,170) 165,353 1,129,479 Restricted funds Restricted Funds - all funds 1,155,046 2,081,809 (1,753,105) (165,353) 1,318,397 Total of funds 2,201,107 2,618,044 (2,371,275) - 2,447,876

STATEMENT OF FUNDS - PRIOR YEAR

Unrestricted funds
General Funds - all funds
Restricted funds
Restricted Funds - all funds
Total of funds		 Balance at
1 January
2020
£
716,592
968,053
1,684,645		 Income Expenditure

£
£
758,136
(599,327)
1,694,934
(1,337,281)
2,453,070
(1,936,608)		 Transfers
Balance at
in/out
31 December
2020
£
£
170,660
1,046,061
(170,660)
1,155,046
-
2,201,107
Unrestricted
Restricted
Funds
Funds
2021
2021
£
£
Tangible fxed assets
818,330
-
Current assets
638,692
1,318,397
Creditors due within one year
(77,543)
-
Creditors due in more than one year
(250,000)
-
1,129,479
1,318,397
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
Restricted
Funds
Funds
2020
2020
£
£
Tangible fxed assets
826,680
-
Current assets
594,221
1,155,046
Creditors due within one year
(74,840)
-
Creditors due in more than one year
(300,000)
-
1,046,061
1,155,046		 Total
Funds
2021
£
818,330
1,957,089
(77,543)
(250,000)
2,447,876
Total
Funds
2020
£
826,680
1,749,267
(74,840)
(300,000)
2,201,107

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57

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

Stand by Me Notes to the Financial Statements for the year ended 31 December 2021

18. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the year
(as per Statement of Financial Activities)
Adjustment for:
Depreciation charges
Decrease in debtors
(Decrease)/increase in creditors
Net cash provided by operating activities		 2021
£
246,769
8,350
62,438
(47,297)
270,260		 2020
£
516,462
8,350
639,314
(41,995)
1,122,131

20. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £18,990 (12 months to Dec 2020 - £13,401).

21. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

19.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total		 2021
£
1,684,138
1,684,138		 2020
£
1,413,878
1,413,878

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England Office 630 Upper Brentwood Road, Romford, Essex, RM2 6HS Tel: 01708 442271

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Stand By Me is a registered Charitable Incorporated Organisation in the UK (No. 1185124)

www.standby.me