International Christian Medical and Dental Association (UK) CIO ## REPORT AND ACCOUNTS year ended 31 December 2020 ## **International Christian Medical and Dental Association (UK) CIO** ## **FOR THE YEAR ENDED 31 December 2020** ## **CHARITY INFORMATION** **Trustees** Marinus Verweij (Chairman) Deborah Lanz (Secretary) Vijayjumar Aruldas Isaac Lewis - joined 25 March 2020 Howard Lyons Henry Thiessen Kevin Vaughan **Charity Registration Number** 1188743 (CIO registered 25 March 2020) 1059750 (Charity Incorporation) **Correspondence Address** Suite 8, Censeo House 6 St Peters Square St Albans Hertfordshire AL1 3LF **Independent Examiner** George Arthur Limited Chartered Accountants Suite 6B, Wentworth Lodge Great North Road Welwyn Garden City Hertfordshire AL8 7SR **Bankers** HSBC Bank plc Kingdom Bank ## **CONTENTS** ||**Page**| |---|---| |Charity Information|1| |Trustees Report|2-4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Accounts|8-10| 1 # International Christian Medical and Dental Association (UK) CIO # REPORT OF THE TRUSTEES ## FOR THE FINANCIAL STATEMENTS for the year ended 31 December 2020 The trustees present their annual report and financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2020. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1 January 2019. ## **Structure, Governance and Management** The full name of the charity is International Christian Medical and Dental Association (UK) CIO known also as ICMDA (UK) CIO is a registered charity (number 1188743). The ICMDA (UK) Trust was a registered charity (number 1059750) operating under a trust deed dated 31 October 1996. This charity transferred all the Trust activities to the new incorporated charity, ICMDA (UK) CIO, registered with the Charity Commission 25 March 2020, with the intention that the CIO take over the operations of the Trust as an incorporated entity. The Deed of Novation was effective from 3 April 2020, and the cessation of the former Trust was registered with the Charity Commission 15 May 2020. ## **Trustees** The trustees who have served during the year under review were: Marinus Verweij (Chairman) Deborah Lanz (Secretary) Vijaykumar Aruldas Isaac Lewis (joined 25 March 2020) Howard Lyons Henry Thiessen Kevin Vaughan New trustees are appointed by agreement of existing trustees from persons of suitable background, acquainted with the work of the charity, in support of its objectives and activities. The induction and training of new trustees includes familiarisation with ‘The Essential Trustee: What you need to know, what you need to do’ published by the Charity Commission (CC3 July 2015). No outside or related body is entitled to appoint trustees. ## **Relationship with the International Christian Medical and Dental Association** The charity acts as Trustee for cash and investments held in the UK for the benefit of the International Christian Medical and Dental Association (ICMDA). The Trustees are responsible for the overall management and control of the charity. To promote close working between the ICMDA board and the Trustees of the UK CIO, the charity has ensured a significant overlap between the two. ICMDA board members Vijay Aruldas (Treasurer) and Henry Thiessen (Chairman) and Howard Lyons are all Trustees of the UK charity. However, there remains an intention that there is a majority of UK charity trustees who are not ICMDA board members. 2 ## **Statement of the Trustees’ Responsibilities** The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The charity trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; - prepare statements in accordance with the notes set out in the financial statements; - comply with the charity’s governing document; - the Charity’s Act 2011 and; - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic (the “Charities SORP”). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Public Benefit** The Trustees have given due regard to guidance issued by the Charity Commission, including public benefit guidance. The CIO supports national and regional training courses and events for doctors and dentists all over the world ranging from a two-year international postgraduate diploma in family medicine through residential conferences, to evening or half-day seminars to weekly global webinars on a wide range of topics. Almost all of these events are open to anyone working in the medical and dental professions. We also support the distribution of literature and resources on a wide range of social, ethical and religious issues for the benefit of the wider public, and the medical and dental professions in particular. ## **Objectives and Activities** The objectives of the charity are to promote and advance the study and general knowledge of medical and dental science, particularly where these concern Christian faith and ethics. The means of achieving these overall objectives include: - support for the organisation of conferences; - providing a conduit for national Christian Medical and Dental organisations to exchange information and experience in the field of medical science, where these concern Christian faith and belief; - examining and testing changes in medical thought and action by the principles of the basis of belief; - promoting discussion of the problems which from time to time arise for Christians studying and practicing medicine and dentistry and - promoting friendship and co-operation amongst Christians in the medical and dental professions throughout the world. ## **Achievements and Performance** The charity has continued to support the work of the International Christian Medical and Dental Association (ICMDA). 2020 has been an unusual year due to the impact of the COVID pandemic which led to a fall in donation income, placed severe restrictions on staff and fieldworker travel and led to the cancellation of many national and regional conferences and events from March onwards. Staff and volunteers reacted to this by completely revising our strategy to fit an online environment. UK staff Peter Saunders (Chief Executive) and Josh Mills (Executive Assistant) worked primarily from home and a new Training Administrator (Bhaskar Tiwari) was appointed to assist Santhosh Mathew (Head of Training). Travel grants to fieldworkers and conference bursaries and grant were substantially reduced. Some of the achievements in the year included: 3 A globol sènior m3nag8menl team w88 estsblished conBl3ting of ihr•e ol our ts¥glve réglonal secretaries and one AEO lo support thè Chlèf Execullve and Execulive Assistant A new region of Francophone Alrta wa8 gstsbllshgd 8nd the Eurasi8 region split Into ￿¥0 nèw K)n5- Europè an(J Eurasia We8kly global webinars were hold locuslng on Issues al the inlgrlace ol Christianty and rned￿ne and attracting between 100 and 300 attendees per se$51on from over SO countri8S A Nvo-ye8r distancè lèarning inlernAtionBI diplorna In famlty Med￿lne(1.pGDF￿} was launched In ay wilh over 30 students Irom 15 eounlrles In partnership with CMC Vellorg, India and Loma Lind8 University, California A new training website as18unthed wllh videos and readlng rnaleri81s Online small grDUP iraining Iraeks were established in bi08thics. Ie8d8rs￿'p and apologeli¢8 An ICMDA blog was launched In languages and work begun on g now daily devoliono1- Doctors, Life Support 5 Two global fieldworker summils were h81d online for our fieldworker laam which w88 greatly expanded lo over 50 people including three new regional secretaries The website was expanded and developed and our bi-monthly prayer news, monthly &-newslett•r and social media pl8tform$ Improved along with the18unch of a new monthly COVID bullètin A datsbase ol over 1,500 church and mission hospitals in Alrlca and Asla was built lo lac41itate COVID preparedness Iraining, advocacy and suppgrl National member movernent5 and ICMDA r69ional teams ran a brood variety of online ev•ntJ and eonlergn¢e6 FlnancS•l R•vS•w Th• results of the Charity for the year ended 31 Decernber 2020 are 881 out in Ihg financial statem¢nls. The prlneipal charity's bank account 16 Wlth HSBC lo lacili181e both incoming and out90ing intgmalional Iran5aelions. Reserve funds are het(I with Kingdorn 8ank. Rl•k The Iru5tee3 have assèssed the mBjor risks 19 which Ihe chanly is exposed. in particular, sècurity of th chèrily, Iluctuations in international exchange rale and regulat￿nS and issuès ol political instability and are S8lisfi8d that systems art in plaea to rnitl9al8 our exposurè to Ihe major ri5k5. A lormal rlsk regislai will b• pul In placè In 2021. R•B•rv•s Policy The trustees have agreed a policy lo hold cash reserve5 necessary lo cover running costs for six rnonlhs In the evèni ol a major variation ol cir¢umslances. Reserves are monitored monihly as p8rt ol our rnanagement reporting. Balances ol reslricled funds artr not to ba conshlered as part of cash r8s8rv8s for the abov8. DeGlaralion This report was approved by the trustees on 21 June 2021 and signed on Ih8ir behalf by,. Trustee Trustee Ind•p•nd••l EJ¢*mln•r'• R•port to th• Tru•t•o8 ol Intsrnatlonal Chrlltlan M¢dlcal ind D•nt•l A•#o¢l•tlon {UKI CIO I r•pori to the trust￿8 on my oxamlnallon ol the finaneloy statemenis of International Christia méd1￿[ •nd Donlal Ausoclgllon IUKI CIO ('Ih& ¢harity'l for the year ended 31 December 2020 whlch wnprl$8 tho SialeTri&nt of Fln8n¢181 ktivllles, the Balance Sheet and related notes. Thls report Is made solely lo the charlly'$ trustees, as a body, in accordance with section 145 of Iho Charille$ Act 2011. My work has been und8rtaken 80 that l rnighl stsle lo the charity's tru¥le85 those mallers l am required lo slal8 lo them In Ihls report and for no other purpose. To th& fullest 8xtonl ptsrmltted by 18w, I do nol ac￿p1 or assume responslbllity to anyone other than the ¢h8rity and the charity's Iruslees a$ o body, for my work. for this report, or for the opinions I have forrned. R••pon•lbllltl•• and bas1• of rfrport As the IrtJsle6s of the charity you are respcjngible for thè prgparalion of the flnaT)cial statements in 8C(y)rdance wilh the requirements of the Charities Act 2011 I'lhe Act'l. I report in respect ol my examination ol the ¢harity's linan¢ial slalements rArried OLrt under seclK)n 145 01 thg Act and In carrylng out myexaminalion I have followed all the applicable Directions given by the Chanty Commi5sson under section 145151{bl of the Act. An independent examin811on does not Involve gèlhering all the evidenee that would be required in an 8udil and consequently does nol cover all Ihe matters that an auditor considers in giving their opinion on Ihe financial statemeTrts. The planning and conduct of an audit 908s beyond the limitèd assurance Ihal an independent examination Gan provide. Con58quentty, l expross no opinion as to whether the financial slalem¢nls present a 'tTue and lair, vlew and my report is limfted lo those specific matteTS set aut in the indeperidenl examiner's statement. Independenl •xamineV$ ststement Since the CIO'S gross income exce6ded £250,000 your examinef must be a member of a body iisled In seclion 145 ol the 2011.1 confirm that l am qu81ified to undertake Ihe examination because l am a member of ICAEW, which Is one ofthe lis18d bodies. I have completed my oxaminalion. I confiTm Ihal no material matters have com& to my attenhon in onnectior) with the examination giving me ca¢Jse lo believe that In any material respect.. accounting records were not kept in respect ol the charity as required by section 13G of the Act., or the financial slalements do not accord with those fecords., or the fin8nctal Statements do not comply with the applicable rèquirements Concerning the form and Lonlent of accounts sel out in Ihe Gharities (Accounts and Reptsrts} Regulations 2008 other Ihan any requiiemenl that the accounts give a 'true and fair view which is not a matter considered a8 part of an independ8nt oxaminalion. I have no ¢on¢erns and have come across no other matters in conneclioft with the examinat￿n to wh*ch attention should be drawn in this report in order to enable a proper understanding of the financial slalpments lo be reached. Peter P Rook FCA fdk¢a Gporge Artfriui Limitfjd Chartered Ar countanls uite Sb Werilworth Lodu8 )feat fQorth Road Ga¥dei) Cily Hertlordshlre AL8 7SR D**INCOMING RESOURCES**
_Incoming resources from generated funds_
Voluntary income
2
Investment income
Income from charitable activities
3
Total Incoming Resources
**RESOURCES EXPENDED**
Charitable activities
4
Total Resources Expended
**Net Movement in Funds**
Fund balances at 31 December 2019
Fund transfers
**Fund balances at 31 December 2020**|Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2020
2019
£
£
£
£
195,372
35,156
230,528
212,121
212
-
212
-
49,755
38,100
87,855
9,848
245,339
73,256
318,595
221,969
240,165
4,897
245,062
232,827
240,165
4,897
245,062
232,827
5,174
68,359
73,533
10,858
-
192,674
663
193,337
209,385
-
-
-
-
197,848
69,022
266,870
198,527| |---|---| Movements on reserves and all recognised gains and losses are shown above. The notes on page 8-10 form part of these accounts. 6 Internatlonal Chrlstl•n kqèdlcèl and O•nlal As¥o¢i•tion IVKI CIO 8olaThce Sheet as ai 31 Decernber2020 No 2020 2019 CURRENT A5SErs Oeblors Cash ai b8nk and in hand 1.095 268,740 7.163 188.634 269,835 195.817 CURRENT LiIBIUTiES Liabilities falling dve wthin one year Wei currpnl assets 2,965 266.870 2,480 193,337 NET *£SETS 266.870 193.337 FUMD B￿ANcEs UnreSinC￿ fur￿$ GE￿ra1 bJnOs 10 197.848 192.674 R?StriEted funds 10 69.022 266,870 193.337 Appn)ved by the TW$￿e¥ and Sigred on their b2hall on 21 June 2021 by". Yhe noles tsn i)898 8-10 fom part of these accounts. ## **International Christian Medical and Dental Association (UK) CIO** ## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1 January 2019. - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. ICMDA (UK) CIO meets the definition of a public benefit entity under FRS 102. ICMDA (UK) CIO Charity was registered as a CIO on 25 March 2020 - the comparative figures relate to the old charity and the current year's figures includes the trading figures of the old charity made up to 15 May 2020. The following are the accounting policies which have been applied in dealing with material items: - a) Accounts are prepared on a going concern basis. - b) Donation and grant income Donation income and grants recievable are taken into account when received by the charity. Income received in circumstances where a claim for repayment of tax has been or will be made to HMRC is grossed up for the tax recoverable. Any amount of tax reclaimed from HMRC but not yet received is shown within the charity's debtors. - c) Other income and expenditure Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations. - d) Charity activities income Income from participation from participation in the Diploma in Family Medicine, global subscriptions and book sales are taken into account when received by the charity. - e) Currency transactions Income and expenditure in currency other than sterling is valued in GB£ at the spot exchange rate at the date of the transaction. - f) Funds Unrestricted funds are donations and other income received or generated for the objects of the charity without specific purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which it should be used. - g) Creditors and provisions Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. - h) Fixed assets and depreciation Fixed assets acquired are capitalised and depreciated over their estimated useful life unless they cost less than £1,000 when they are written off on purchase. i) Foreign currencies Monetary assets and liabilities which are in a curreny other than GB£ are presented in the accounts at the currency Bank of England spot rate of exchange at the date of the financial statement. Any resulting currency exchange gain/loss is recogised with a currency revaluation. |**2 Voluntary income**
General donations
Gift aid tax reclaimed
Member subscriptions/sponsorship
Other|Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
56,175
2,358
58,533
75,890
7,757
367
8,124
4,084
130,822
-
130,822
127,183
618
32,431
33,049
4,964
195,372
35,156
230,528
212,121| |---|---| 8 ## **International Christian Medical and Dental Association (UK) CIO** ## **Notes to the Accounts** **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |FOR THE YEAR ENDED 31 DECEMBER 2020| |3|Charitable activities income|Unrestricted|Restricted|Total|Total| |Funds|Funds|2020|2019| |£|£|£|£| |Diploma in Family Medicine|45,321|30,100|75,421|8,884| |Fellowship Fund|-|8,000|8,000|-| |Grant funding|1,200|-|1,200|-| |Research funding|3,234|-|3,234|-| |Sale of books|-|-|-|964| |Other|-|-|-|-| |49,755|38,100|87,855|9,848| |4|Charitable activities|Unrestricted|Restricted|Total|Total| |Funds|Funds|2020|2019| |a|Direct charitable costs|£|£|£|£| |Development, conferences & events|15,064|-|15,064|3,600| |Diploma in Family Medicine|38,877|-|38,877|4,459| |Global activities CEO/Board|3,540|-|3,540|32,060| |Global activities - training|932|-|932|27,824| |Development staffing & overheads|72,213|-|72,213|61,859| |Associate Executive Officers|17,992|-|17,992|14,151| |Language groups|3,843|-|3,843|14,290| |Regional grants|20,988|-|20,988|21,543| |ICMDA Eurasia|-|-|-|4,138| |Fellowship Fund|-|3,855|3,855|-| |METNA (R&A Fisher Support Fund)|-|500|500|500| |ICMDA bursaries|-|542|542|-| |173,449|4,897|178,346|184,424| |b|Support & administration| |Office rent & service charges|9,866|-|9,866|6,637| |Administrative staff & overheads|32,283|-|32,283|28,441| |Equipment & consumables|4,603|-|4,603|4,042| |Licences [IT/software]|4,518|-|4,518|953| |Postage & stationery|3,392|-|3,392|2,369| |Trustee meetings|-|-|-|1,244| |Design & print|3,432|-|3,432|3,133| |Website|1,097|-|1,097|-| |Insurance|1,192|-|1,192|939| |Currency revaluation|1,978|-|1,978|-| |Bank charges|192|-|192|144| |Other operating expenditure|490|-|490|501| |63,043|-|63,043|48,403| |c|Governance costs| |Accountancy / Independent examination|960|-|960|750| |Legal & professional fees|2,713|-|2,713|4,440| |3,673|-|3,673|5,190| |Combined charitable activity cost|240,165|4,897|245,062|232,827| **----- End of picture text -----**
## **5 Trustees remuneration** No remuneration was paid to any trustee during the year nor to any person connected to them. No trustee received reimbursement of any expenses incurred by them in their role as trustee of the charity. 9 ## **International Christian Medical and Dental Association (UK) CIO** ## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2020** ## **6 Staff costs** |**6 **|**Staff costs**|||||| |---|---|---|---|---|---|---| ||The charity has 2 full time staff.|||||| ||No staff received salaries at a rate of more than £60,000||per annum.|||| |||||2020|2019|| |||||£|£|| ||Salaries and wages|||85,185|76,450|| ||Employer's NI|||5,342|6,879|| ||Employer's pension contributions|||5,089|4,502|| |||||95,616|87,831|| |**7 **|**Debtors and prepayments**
Sundry debtors
Debtor: HMRC Gift Aid
Prepayments|||2020
£
-
1,095
-|2019
£
1,113
-
6,070|| |||||1,095|7,183|| |**8 **|**Cash at bank and in hand**
HSBC Current Account (GBP)
HSBC Euro Acccount (valued in GBP)
HSBC USD Acccount (valued in GBP)
Kingdom Bank
National Westminster Bank
Petty cash (GBP)
Petty cash Euro (valued in GBP)
Petty cash USD (valued in GBP)|||2020
£
142,597
686
43,847
80,212
-
179
926
293|2019
£
145,551
-
-
-
38,109
114
891
3,969|| |||||268,740|188,634|| |**9 **|**Creditors: liabilities falling due within one year**
Creditors: HMRC/Employee pension
Halifax Bank (Charge Card)
Sundry accruals
Accruals: Governance|||2020
£
612
489
904
960|2019
£
1,161
-
569
750|| |||||2,965|2,480|| |**0 **|**Funds**
Opening
Incoming
Outgoing
balance
resources
resources
£
£
£
Unrestricted General Fund
192,674
245,339
240,166
-
Bursary Fund(Medical Student Training)
160
33,425
541
-
DFM Fund(Scholarships - Course Fees)
-
30,100
-
Fellowship Fund(Fieldworker Support)
-
8,000
3,855
-
ICMDA Eurasia(Eurasia Regional Support)
503
1,231
-
METNA(R&A Fisher Support - MidEast/NAfrica)
-
500
500
-
The restricted funds represent amounts received for specific purposes and the movements||||Transfers
in the year
£
-
-
-
-
-
-
in the year are|Closing
balance
£
197,847
33,044
30,100
4,145
1,734
-
as follows:| |||193,337|318,595|245,062
-|-|266,870| ||Bank / Cash
Other net
Total
balances
assets
£
£
£
Restricted funds
69,022
-
69,022
Unrestricted funds
199,717
1,870
-
197,848
The assets and liabilities represented by the various funds are as follows:|||||| |||268,740|1,870
-|266,870||| ## **10 Funds** 10