International Christian Medical and Dental Association (UK) CIO
## REPORT AND ACCOUNTS
year ended 31 December 2021
1
## **International Christian Medical and Dental Association (UK) CIO**
## **FOR THE YEAR ENDED 31 December 2021**
## **CHARITY INFORMATION**
## **Charity Trustees**
**Charity Trustees** Marinus Verweij (Chairman) Deborah Lanz (Secretary) Vijayjumar Aruldas Isaac Lewis Howard Lyons Henry Thiessen Kevin Vaughan **Charity Registration Number** 1188743 (CIO registered 25 March 2020) **Charity 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
## **Investment Advisers**
The Ethical Investment Co-operative Ltd 1 Aske Stables, Aske, Richmond, DL10 5HG
## **CONTENTS**
||**Page**|
|---|---|
|Charity Information|2|
|Trustees Report|3-7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Accounts|12-15|
2
## International Christian Medical and Dental Association (UK) CIO
# REPORT OF THE TRUSTEES
## FOR THE FINANCIAL STATEMENTS
for the year ended 31 December 2021
The trustees present their annual report and financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2021. The financial statements have been prepared in accordance with the constitution 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 and 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 and this charity transferred all the Trust activities to the new incorporated charity in the previous financial year, 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)
Vijay Aruldas
Isaac Lewis
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 the 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.
In order 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 the majority of the UK CIO charity trustees are not ICMDA board members.
3
## **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;
- observe the methods and principles in the Charities SORP;
- 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.
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.
4
## **Achievements and Performance**
The charity has continued to support the work of the International Christian Medical and Dental Association (ICMDA). Like 2020, 2021 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 postponement of many national and regional conferences and events.
Staff and volunteers reacted to this in 2020 by completely revising our strategy to fit an online environment and this approach continued in 2021. Staff members Peter Saunders (Chief Executive) and Josh Mills (Executive Assistant) worked primarily from home and travel grants to fieldworkers and conference bursaries and grants were substantially reduced.
Achievements in the year included (through grants to ICMDA and partners):
- Weekly global webinars were held focusing on issues at the interface of Christianity and medicine and attracting between 100 and 300 attendees per session from over 50 countries
- The two-year distance learning international diploma in family medicine (I-PGDFM) which was launched by ICMDA in May 2020 in partnership with CMC Vellore, India and Loma Linda University, California enrolled another 40 students in its second year.
- The new ICMDA training website supporting the broader training needs of ICMDA members was further developed with videos and reading materials
- Online small group training tracks in bioethics, leadership and apologetics started in 2020 were greatly expanded and new tracks added on global health and servant leadership.
- Work on a new daily devotional – Doctors’ Life Support 5 – continued with plans for publication in seven languages in 2023.
- Two global fieldworker summits and one global summit for national leaders were held online and ICMDA’s fieldworker team grew further to 60 people (50 in 2020).
- The ICMDA website was further expanded and developed and its now tri-monthly prayer news, monthly
- e-newsletter, monthly COVID bulletin and social media platforms improved.
- National ICMDA member movements and ICMDA regional teams ran a broad variety of online events and conferences
## **Financial Review**
The results of the Charity for the year ended 31 December 2021 are set out in the financial statements. Voluntary income from donations and memberships in the year grew to £264,782 (2020 - £230,528) but COVID restrictions led to the deferral of charitable activity to future years so charitable expenditure in the year reduced to £207,082 (2020 - £245,063). The resulting excess of annual income over expenditure of £124,969 (2020 - £73,533) is carried forward to fund charitable activity in future years and leaves the Charity with total reserves of £391,839 (2020 - £266,870) at the end of the year.
## **Reserves Policy**
The Charity held unrestricted funds of £318,861 at the end of 2021 (2020 - £197,848). The trustees have set the minimum level of unrestricted reserves at £80,000, representing approximately one third of annual staff, office and field costs, to cover running costs in the event of a major variation of circumstances. Reserves are monitored monthly as part of our management reporting and did not fall below this level during the year, the increase in reserves is due to events deferred to future years because of the Covid pandemic.
Of the Charity’s long term unrestricted reserves £80,000 were transferred to an investment portfolio from August 2021 (note 7) these funds are accessible at short notice if required.
No individual reserve fund is in deficit (2020 – none).
5
## **Going Concern**
The trustees have assessed the Charity’s ability to continue as a going concern and considered several factors when forming their conclusions as to whether the use of the going concern basis is appropriate when preparing these financial statements including forecasts, liquidity, cash resources and liabilities.
The Charity’s financial position has been, and will continue to be, impacted by the COVID pandemic which affects the nature and cost of the charitable work undertaken in the year, including the deferral of international conferences and a significant change of focus towards online activity and training.
The trustees have concluded that the charity has a reasonable expectation that there are adequate resources to continue to operate for at least 12 months from the date of signing of the financial statements and therefore continue to prepare the financial statements on a going concern basis
## **Risks**
The trustees review and assess the risks faced by the Charity annually in a trustee meeting, the key strategic risks taken from the Charity’s risk register are considered to be:
|Key Strategic Risk|Assessment|
|---|---|
|Size|The Charity employs just two staff, both of whom are experienced in|
||their fields and key to the successful operation of the Charity.|
||Succession planning, procedural manuals and ongoing appraisal|
||reviews are key controls for the trustees.|
|Financial reporting|Timely financial reporting is critical to support the trustees in their|
||decision making through the year, yet the Charity is small and relies on|
||external support for this work. This remains a key priority for the|
||trustees in the coming year and a focus for the Treasurer and CEO.|
|Voluntary income|The Charity relies on donations and subscriptions for its income.|
||Delivery of the Charity’s objectives is essential to maintaining this|
||income and the charity. Communications with regular supporters are a|
||priority for the CEO and are regularly reviewed by the trustees.|
||The use of Appeals income to encourage donations and the successful|
||establishment of the Family Medicine Diploma reduce reliance on|
||regular donations and broaden appeal to supporters.|
|Event management|The Charity organises significant events, such as world and regional|
||congresses. These international events carry a financial risk that is|
||borne by the Charity and is a key focus of the trustees who review the|
||funding of each major event prior to it taking place.|
|External factors|The Charity operates globally and takes steps to monitor complaints,|
||media comments and feedback from staff and field workers. The|
||communication channels are key to ensuring the Charity CEO and|
||trustees can take action early to avoid conflict or hostile litigation.|
|COVID pandemic|International conferences were suspended during the year due COVID|
||restrictions. Risks to staff were minimised by increased home working|
||and donors were supported through increasing online activity. Online|
||communications continued to provide the opportunity to enhance the|
||global reach of the Charity.|
6
## **Declaration**
This report was approved by the trustees on 8 June 2022 and signed on their behalf by:
**----- Start of picture text -----**
(Chairman)
(Secretary/Treasurer)
**----- End of picture text -----**
7
## **Independent Examiner's Report to the Trustees of International Christian Medical and Dental Association (UK) CIO**
I report to the trustees on my examination of the financial statements of International Christian Medical and Dental Association (UK) CIO ('the charity') for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.
## **Independent examiner's statement**
Since the CIO's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- ►accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination.
8
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## Peter P Rook FCA
George Arthur Limited Chartered Accountants Suite 6b Wentworth Lodge Great North Road Welwyn Garden City Hertfordshire AL8 ?SR
5th July 2022
9
## **International Christian Medical and Dental Association (UK) CIO**
## **Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**INCOMING RESOURCES**
_Incoming resources from generated funds_
Voluntary income
2
Income from charitable activities
3
Investment income
Total Incoming Resources
**RESOURCES EXPENDED**
Charitable activities
4
Total Resources Expended
**Other recognised gains and losses**
Net unrealised gains on investments
**Net Movement in Funds in the year**
Fund balances at 1 January
Fund transfers in the year
**Fund balances at 31 December**
11|Unrestricted Restricted
Total
Total
Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
228,552
36,230
264,782
230,528
66,385
-
66,385
87,855
262
-
262
212|
|---|---|
||295,199
36,230
331,429
318,595
205,708
1,374
207,082
245,063|
||205,708
1,374
207,082
245,063
622
-
622
-|
||90,113
34,856
124,969
73,533
197,848
69,023
266,870
193,337
30,900
30,900
-
-
-|
||318,861
72,979
391,839
266,870|
Movements on reserves and all recognised gains and losses are shown above.
The notes on page 12-15 form part of these accounts.
10
## **International Christian Medical and Dental Association (UK) CIO**
## **Balance Sheet as at 31 December 2021**
|Note
**FIXED ASSETS**
Investments
7
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
9
**CURRENT LIABILITIES**
Liabilities falling due within one year
10
Net current assets
**NET ASSETS**
**FUND BALANCES**
Unrestricted funds
11
Restricted funds
11|2021
£
80,622
1,803
310,805
312,609
1,392
311,217
391,839
318,861
72,979
391,839|2020
£
-
1,095
268,741|
|---|---|---|
|||269,836
2,965|
|||266,870|
|||266,870|
|||197,848
69,023|
|||266,870|
Approved by the Trustees and signed on their behalf by:
**----- Start of picture text -----**
4 July 2022
Trustee Trustee Date
**----- End of picture text -----**
The notes on pages 12-15 form part of these accounts.
11
## **International Christian Medical and Dental Association (UK) CIO**
## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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 include 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) Fixed asset investments
Fixed asset investments are held in quoted shares, traded bonds and similar investments and are valued initially at cost and subsequently at their market value at the year end (their fair value). Investments are valued by our investment broker (The Ethical Investment Co-Operative Ltd) who also recommend the investment portfolio to maximise total returns from ethical and environmentally sustainable holdings.
- j) 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.
12
## **International Christian Medical and Dental Association (UK) CIO**
## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2021**
|**2 Voluntary income**
General donations
Gift aid tax reclaimed
Member subscriptions/sponsorship
Other
**3 Income from charitable activities**
Diploma in Family Medicine
Fellowship Fund
Grant funding
Research funding
**4 Charitable activities**
**a Direct charitable costs**
Field contractors
Fellowship Fund
Partner expenses - I-PDGFM
METNA (R&A Fisher Support Fund)
ICMDA bursaries
**b Support & administration**
Office rent & service charges
Administrative staff & overheads
Equipment & consumables
Licences [IT/software]
Postage & stationery
Trustee meetings
Design & print
Website
Insurance
Currency revaluation
Bank charges
Other operating expenditure
**c Governance costs**
Accountancy fees
Legal & professional fees
**Combined charitable activity cost**
Language groups
Regional grants
Development, conferences & events
Diploma in Family Medicine
Global activities CEO/Board
Global activities - training
Development staffing & overheads
Associate Executive Officers|Unrestricted Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
96,778
6,056
102,834
58,533
8,214
174
8,388
8,124
122,039
-
122,039
130,822
1,521
30,000
31,521
33,049|
|---|---|
||228,552
36,230
264,782
230,528|
||Unrestricted Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
66,385
-
66,385
75,421
-
-
-
8,000
-
-
-
1,200
-
-
-
3,234|
||66,385
-
66,385
87,855|
||Unrestricted Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
163
-
163
15,064
-
-
-
38,877
210
-
210
3,540
2,253
-
2,253
932
66,068
-
66,068
72,213
10,223
-
10,223
17,992
2,522
-
2,522
-
-
-
-
3,843
21,604
-
21,604
20,988
-
1,374
1,374
3,855
33,635
-
33,635
-
-
-
-
500
-
-
-
542|
||136,678
1,374
138,052
178,346|
||8,832
-
8,832
9,866
47,439
-
47,439
32,283
901
-
901
4,603
5,222
-
5,222
4,518
3,288
-
3,288
3,392
-
-
-
-
1,046
-
1,046
3,432
626
-
626
1,097
829
-
829
1,192
1,169
-
-
1,169
-
1,978
299
-
299
192
687
-
687
490|
||68,000
-
68,000
63,043|
||1,030
-
1,030
960
-
-
-
2,713|
||1,030
-
1,030
3,673|
|||
||205,708
1,374
207,082
245,063|
13
## **International Christian Medical and Dental Association (UK) CIO**
## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2021**
## **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
## **6 Staff costs**
The charity has 2 full time staff.
No staff received salaries at a rate of more than £60,000 per annum.
|Salaries and wages
Employer's NI
Employer's pension contributions|2021
2020
£
£
92,948
85,185
6,466
5,342
8,890
5,089|
|---|---|
||108,305
95,616|
## Pensions
The charity contributes to the defined contribution pension schemes of its staff, these contributions are charged as an expense as they fall due and are allocated against unrestricted funds. The assets of those schemes are held separately from those of the charity.
## **7 Investments**
In August 2021 the trustees invested £80,000 of long term reserves into a portfolio of listed assets managed by The Ethical Investment Co-operative Ltd who advise on the selection of assets and valued the investments at the year end.
|Investments listed on a recognised stock exchange
**Investment activity in the year:**
Opening investments at market value
Additions at cost during the year
Disposals at carrying value
Unrealised investment gains
Closing market value at 31 December
**8 Debtors and prepayments**
Debtor: HMRC Gift Aid
Prepayments
**9 Cash at bank and in hand**
HSBC Current Account (GBP)
HSBC Euro Acccount (valued in GBP)
HSBC USD Acccount (valued in GBP)
Kingdom Bank
Petty cash (GBP)
Petty cash Euro (valued in GBP)
Petty cash USD (valued in GBP)|2021
2020
£
£
80,622
-|
|---|---|
||80,622
-|
||2021
2020
£
£
-
-
80,000
-
-
-
622
-|
||80,622
-|
||2021
2020
£
£
1,803
1,095
-
-|
||1,803
1,095|
||2021
2020
£
£
125,633
142,597
28,248
686
75,114
43,847
80,475
80,212
179
179
861
926
296
293|
||310,805
268,741|
14
## **International Christian Medical and Dental Association (UK) CIO**
## **Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2021**
|**10 Creditors: liabilities falling due within one year**
Creditors: HMRC/Employee pension
Halifax Bank (Charge Card)
Sundry accruals
Accruals: Governance|2021
2020
£
£
-
612
392
489
-
904
1,000
960|
|---|---|
||1,392
2,965|
## **11 Funds**
The funds and movements in the year are as follows:
|**Funds**
The funds and movements in the year are|as follows:||||||
|---|---|---|---|---|---|---|
||Opening|Incoming|Outgoing|Gains /|Transfers|Closing|
||balance|resources|resources|(losses)|in the year|balance|
||£|£|£|£|£|£|
|Unrestricted Funds|197,848|295,199|-205,708|622|30,900|318,861|
|Restricted Funds:|||||||
|Bursary Fund(Medical Student Training)|33,044|1,351|-|-|-|34,395|
|DFM Fund(Scholarships - Course Fees)|30,100|31,798|-|-|-30,900|30,998|
|Fellowship Fund(Fieldworker Support)|4,145|102|-1,374|-|-|2,873|
|ICMDA Eurasia(Eurasia Regional Support)|1,734|2,479|-|-|-|4,213|
|METNA(R&A Fisher Support - MidEast/NAfrica)|-|500|-|-|-|500|
||69,023|36,230|-1,374|-|-30,900|72,979|
|Total reserves|266,870|331,429|-207,082|622|-|391,839|
Restricted funds are held under the conditions set out by donors or the fund raising campaign
The assets and liabilities represented by the various funds are as follows:
||Unrestricted|Restricted|Total|
|---|---|---|---|
||funds|funds||
||£|£|£|
|At 31 December 2021||||
|Investments|80,622|-|80,622|
|Debtors|1,803|-|1,803|
|Cash at bank and in hand|237,827|72,979|310,805|
|Liabilities falling due within one year|-1,392|-|-1,392|
||318,860|72,979|391,839|
|At 31 December 2020||||
|Investments|-|-|-|
|Debtors|1,095|-|1,095|
|Cash at bank and in hand|199,718|69,023|268,741|
|Liabilities falling due within one year|-2,965|-|-2,965|
||197,848|69,023|266,870|
15