OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

International Christian Medical and Dental Association (UK) CIO

REPORT AND ACCOUNTS year ended 31 December 2022

Registered Charity Number 1188743

1

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report

for the year ended 31 December 2022

Contents

Contents
Charity Information 2
Trustees Report 3-7
Auditor's Report 8-11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the Accounts 15-20

Charity Information

Charity Registration number 1188743 Registered Office Suite 8, Censeo House 6 St Peters Square St Albans Hertfordshire, AL1 3LF Auditor 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

Charity website

https://icmda.net/

2

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report

for the year ended 31 December 2022

The trustees present their annual report and financial statements of the Charitable Incorporated Organisation (CIO) for the year ended 31 December 2022. 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).

ICMDA (UK) CIO registered with the Charity Commission on 25 March 2020 and took over all the activities of the ICMDA (UK) Trust (registered charity 1059750) effective from 3 April 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.

The Trustees delegate the day-to-day management of the charity to the Chief Executive Officer, Peter Saunders, and his team.

Relationship with the International Christian Medical and Dental Association (ICMDA)

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 ICMDA UK CIO, the charity has ensured a significant overlap between the two organisations. ICMDA board members Vijay Aruldas (Treasurer), Henry Thiessen (Chairman) and Howard Lyons are all trustees of both charities. However, there remains an intention that the majority of the UK CIO charity trustees are not ICMDA board members.

3

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report

for the year ended 31 December 2022

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:

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:

4

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report

for the year ended 31 December 2022

Achievements and Performance

2022 has been an unusual year due to the continuing impact of the COVID pandemic which led to some restrictions on staff and fieldworker travel and the postponement of some national and regional conferences and events. This impact lessened throughout the year as the pandemic resolved. Staff and volunteers adapted to COVID restrictions by further development of hybrid training programmes, conferences, and events and through mixed home/office working. Grants to fieldworkers and conference bursaries and grants were also reduced.

Two other activities impacting upon income and expenditure were the ICMDA World Congress planned for June 2023 (we ran a bursary fund and accepted early registration fees) and the Ukraine war (we ran an appeal to support the Christian Medical Association of Ukraine (CMAU) and procured and arranged transport for medical supplies).

The charity has continued to support the work of the International Christian Medical and Dental Association (ICMDA).

Achievements in the year included (through grants to ICMDA and partners):

Financial Review

The results of ICMDA (UK) CIO for the year ended 31 December 2022 are set out in the financial statements below.

The Charity’s total income for the year increased to £3,465,362 (2021: £331,429) as a result of the Ukraine Appeal which started in February and raised financial donations of £456,657 (2021: £nil) and medical equipment and supplies “in kind” for humanitarian use in Ukraine valued at £2,600,357 (2021: £nil). In advance of the World Congress to be held in June 2023, £61,552 of bursary donations were received in the year (2021: nil). This level of income has taken the charity over the audit threshold this year.

Total expenditure for the year similarly increased to £3,333,191 (2021: £207,082) as a result of including expenditure on aid for Ukraine of £368,093 (2021: £nil), donations “in kind” sent to Ukraine of £2,600,357 (2021 – £nil) and an increase in the charity’s direct charitable costs following the relaxation of Covid restrictions (note 4a).

The excess of annual income over expenditure of £118,721 (2021: £124,969) is carried forward to fund charitable activity in future years.

5

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report for the year ended 31 December 2022

Reserves Policy

The Charity held unrestricted funds at the year-end of £351,021 (2021: £318,861). 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 the level of expenditure planned for 2023 in particular on the World Congress and the ongoing development of our training programmes.

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 (2021 – none).

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.
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 COVID restrictions in the prior year caused the suspension of
international conferences, increased home working and online
activities. Online communications continue to provide opportunities to
enhance the global reach of the Charity after the pandemic.

6

International Christian Medical and Dental Association (UK) CIO

Trustees Annual Report

for the year ended 31 December 2022

Ukraine Aid Appeal

The response of our supporters to the crisis in Ukraine has been significant allowing the Charity to provide medical equipment, consumables and medicines to the Christian Medical Association of Ukraine (CMAU) which set up and operated a warehouse and distribution network in Lviv in March. This humanitarian aid resourced Christian doctors serving in Ukraine. This is a new area of work and the Trustees kept the risks under regular review.

Declaration

This report was approved by the trustees on 11 October 2023 and signed on their behalf by:

(Chairman) (Trustee)

7

INDEPENDEpif AUDttO*S REpoirr TO THE MEMBERS OF IPtrERNATIONAL CHRisfiAN MEDICAL AND DENfALA5soaATK•N (UK) ao Oplnlon We have audlted the finandal Statements of International Christian Medlcal and Dental Assodatlon (UK) CIO {the 'charW) for the year ended 31° December 2022 which comprise the statement of financial artlvttle5, the balance sheet, the statement of cash flows and notes to the financial staternents, Induding a summary of sl8nlfltant accountln8 policies. The flnancial reportln8 frarnework that ha5 been applied In their preparatFon Is applicable law and Unlted Kln8dom Accountin8 Stsndards, Includin8 Flnanclal Reportlfig Standard 102 The Flnoncial Rewting Stondord oppllcable In the UK and Republk of Ireland Iunlted Kjngdom Generally Accepted Accountln8 Practice). In our oplnlon, the flnanclal ststements: alve a true and fair view of the state of the thar1￿5 affalrs as at 311t December 2022 and of Its Incomln8 resources and appllcatlon of resources for the year then ended; have been properly prepared In accordance wlth Unlted Kln8dom Generally Accepted Attounting Practlce; and have been prepared In accordance wlth the requlrements of the Charltles Art 2011. Basls for oplnlon We conducted our audlt In at¢ordance wlth Intematbnal Standards on Audltln8 (UK} IISAS (UKII and applicable law. Our responsibi1ftSes under those standards are further descrlbed In the Audltorfs rewnslbllltles for the audlt of the financlal statements sectlon of our report. We are Independent of the charity in accordance wlth the eth•cal requirements that are relevant to our audlt of the financlal Statements in the UK, Includlng the FRC5 Ethical Standard, and we have fulfilled our other ethical responslblllt5es In accordance wlth these requirements. We belleve that the audlt evldence we have obtalned Is sufficlent and approprlate to provlde a basls for our oplnlon. ConcI￿lon$ relatlnB to Eoln8 conc•m In audltln8 the finandal statements, we have conduded that the truste￿ use of the 805ng concern basis of accountln8 In the preparatlon of the flnancial statements Is appropriate. Based on the work we have perfornied. we have not Identlfted any material uncertainties relatlngto events orcondltlon5 thaL Indl¥iduallyor collectively, may cast 51gnfficant doubt on the charitrfs ability to contlnue as a 8oln8 concern for a perlod of at least twefve months frorn when the financial statements are authorlsed for Issue. Our responsibilities and the responsibilltie5 of the trustee5 wlth respect to 80ing concern are described In the relevant sertions of thls report.

Other Infomiatlon The other inft>rmatlon comprfses the Inforrnatlon Included In the annual report other than the financial statements and our auditorfs report thereon. The trustees are responslble forthe otherinfonnation contalned withinthe annual report. Ouroplnion on the finandal statements does not c¢)ver the other information and, except to the extent otherwlse explicitly stated in our report, we do not express any form of assurance concluslon th￿e0n. Our responsibility is to read the other inforrnation and, in doing so, consbderwhether the other information Is materlally inconsistent with the financial 5taternents or our knowled8e obtained In the course of the audit or otherwlse appears to be materfally rnisstated. If we idenlfy such materlal Inconslstencies or apparent materlal mlsstatements, we are required to detemilne whether thls gives rise to a material misstatement In the financlal statements themselves. If, based on the work we have performed, ￿￿ conclude that there 15 a materlal mlsrtatement of thls other information, we are required to report that fart. We have nothlng to report in this regard. Matters on whl¢h we are requlred to report by exteptlon We have nothing to report in respect of the followlng matters In relatlon to whlch the Charltles Act 2011 requires us to report to you If, In our oplnlon: the Infomiatlon glven In the trustee￿ report Is Inconslstent In any materlal respect with the financlal staternents," or sufficient accountin8 records have not been kept. or the financlal statements are not In a8reement with the accountln8 records and returns. or we have not recelved all the Infomlatlon and explanatlons we requlre for our audit. Responslbilftles of trustees As explalned more fully in the trustees. responslbilities staternent Set out on pa8e 4 the trustees are responsible for the preparatlon of the financial Statements and for being satbsfied that they 8ive a true and fair view, and for such Internal control as the trustees determlne Is necessary to enable the preparation of finandal statements that are free from material misstatement. whether due to fraud or error. In preparlng the flnanclal statements, the trustees are re5ponslble for assesslng the char￿5 ability to continue as a 8oln8 concem. disdosin& as appllcable, matters related to golng concern and using the going concern basls of accounting unless the trustees elther Intend to Ilquldate the charity or to cease operations, or have no reallstlc alternative but to do $0.

Audltorfs responslblllties for the audlt of the finandal statements We have been appointed a5 auditor under section 144 of the Charitles Act 2011 and report in accordance with the kt and relevant regulation5 made or having effect thereunder. Our objectlves are to obtaln reasonable assurance about whether the financial statements as a whole are free from material rni55tatement, whether due to fraud or error, andto issue an audltorfs reportthatincludes ouropinion. Reasonable assurance 15 a hl8h level of assurance, but Is not a guarnntee that an audbt condurted in accordance wlth ISAS (UK) will alwa￿ detect a materlal mlsstatement when It exlsts, Misstatements can arlse frorn fraud or error and are consldered rnaterial If, Individualjy or in the ag8regate, they could reasonably be experted to influence the economlc deasions of users taken on the basls of these financi31 statements. Irre8ularitles, Includln8 fraud. are instances of non-compllance wlth laws and regulations. We design procedures in line with our responsibilities, outllned above, to detect material misstatements In respect of Irre8ularltles, IncludSng fraud. The extent to which our procedures are capable of detectlng Irre8ularitles. Indudin8 fraud 15 detsiled below: Dlscusslons with and enqulrles of management and those char8ed with governance were held wfth a vlew to Identifyin8 those laws and re8ulations that could be expected to have a materlal Impact on the financial statements. No laws and regulatlons were Identlfied as belng of such $18nlficance to the entlty that they ml8ht be consldered as 'showstoppers'. Those laws and re8ulatlons consldered to have a dlrect effect on the finandal statements Include UK finandal reportin8 Standards, Charities Act 2011, Tax and Penslons le8lslation. Those laws and re8ulatlons for which non-compliance may be fundamental to the operating aspects of the buslness and therefore may have a materlal effect on the flnandal statements include. environmental re8ulatlons, health and safety legislation. AudSt procedures undertaken In response to the potential risks relatln8 to irre8ularities (whlch include fraud and non<omplIan￿ wlth laws and re8ulatlons) comprlsed of: Inquiries of managernent and those char8ed with Bovernance as to whether the entity complies with such laws and regulatlons,. enqulrles with the Same concemlng any actual or potentlal Ittigation or tlaims: inspection of relevant le8al rorre5pondence; testing the appropriateness of journal entrles. and the perfomiance of analytical review to identify unexpected movements in account balances whkh may be indicative of fraud . 10

No instances of material non-compliance were identlfied. However, the likelihood of detectlng Irre8ulartties, including fraud, Is Ilmited by the Inherent dtffKuIty in detectlng Irregularities, the effettiveness of the entity's controls, and the nature, tlmln8 and extent of the audit procedures performed. Irregularities that result from fraud rn18ht be inherently more difficult to detect than irrÈgularitie5 that result from error. As explalnÈd above, there Is an unavoldable r15k that materlal m155tatements may not be detected, even though the audit has been planned and performed In accordance wlth ISAS {UK). A further deScript￿n of our responslbllltles for the audlt of the financlal statements Is located on the Flnanclal Reporting Council's website at: htt WV4w.frc.or . auditorsr s. Thls descrlption forms part of our auditorfs report. on Other Matter As thls Is the first year in whlch an audlt has been undertaken It should be noted that all cornparatlve figures are unaudited Use of our report Thls report Is made solely to the charltrfs trustees, as a body, In accordance wlth Part 4 of the Charltles (Accounts and Reports) Re8ulations 2tJ)8. Our audit work has been undertaKen so that we mlght state to the chartys trustees those matters we are requlred to state to thern In an auditorfs report and for no other purpose. To the fullest extent permltted by law, we do not accept or assurne respon5iblllty to anyone other than the charlty and the charl￿5 trustees as a bodyi for our audit work, forthls report, or for the oplnlons we have formed. Peter P Rook FCA Geor8e Arthur Limited Statutory Audltor Suite 68. Wentworth Lod8e. Great North Road, Great North Road Welwyn Garden Clty Herts AL8 7SR Date 19 October 2023

International Christian Medical and Dental Association (UK) CIO

Statement of Financial Activities

for the year ended 31 December 2022

Note
INCOMING RESOURCES
Voluntary income
2
Income from charitable activities
3a
Donations of medical products
3b
Investment income
Total income
RESOURCES EXPENDED
Charitable activities
4
Governance costs
4c
Donations of medical products
3b
Total expenditure
Net (loss) / gain on investments
7
Fund transfers in the year
11
Net movement in funds
Fund balances at 1 January
11
Fund balances at 31 December
11		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2022
2021
£
£
£
£
286,168
531,429
817,596
264,782
46,877
-
46,877
66,385
-
2,600,357
2,600,357
-
532
-
532
262
333,577
3,131,786
3,465,362
331,429
337,682
375,767
713,450
205,842
19,384
-
19,384
1,240
-
2,600,357
2,600,357
-
357,066
2,976,124
3,333,191
207,082
(13,450)
-
(13,450)
622
69,100
(69,100)
-
-
32,160
86,561
118,721
124,969
318,861
72,979
391,839
266,870
351,021
159,540
510,561
391,839

Movements on reserves and all recognised gains and losses are shown above.

12

International Christian Medical and Dental Association (UK) CIO

Balance Sheet

as at 31 December 2022

Note
FIXED ASSETS
Investments
7
CURRENT ASSETS
Debtors & prepayments
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		 2022
£
67,172
86,556
435,794
522,350
78,962
443,389
510,561
351,021
159,540
510,561		 2021
£
80,622
1,803
310,805
312,609
1,392
311,217
391,839
318,861
72,979
391,839

Approved by the Trustees and signed on their behalf by:

----- Start of picture text -----
Trustee Trustee
----- End of picture text -----

----- Start of picture text -----
11 October 2023
----- End of picture text -----

The notes on page 15-20 form part of these accounts.

13

International Christian Medical and Dental Association (UK) CIO

Statement of Cash Flows

for the year ended 31 December 2022

Note
Cash flows from operating activity
Net movements in funds
Exclude loss / (gain) on investments
Operating surplus
Adjustments for:
Interest received
Change in receivables and prepayments
8
Change in payables and accruals
10
Net cash from operating activity
Cash flows from investing activity
Investment in listed assets
7
Interest received
Net cash from investing activity
Net increase / (decrease) in cash and equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year (note 9)		 2022
£
118,721
13,450
132,172
(532)
(84,753)
77,569
124,457
-
532
532
124,989
310,805
435,794		 2021
£
124,969
(622)
124,347
(262)
(709)
(1,573)
121,803
(80,000)
262
(79,738)
42,065
268,741
310,805

14

International Christian Medical and Dental Association (UK) CIO

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2022

1 Basis of accounting

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention except for investments which are included at market value.

The following are the accounting policies which have been applied in dealing with material items:

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.

Income from participation in the Diploma in Family Medicine, global subscriptions and book sales are taken into account when received by the charity.

Income and expenditure in currency other than sterling is valued in GB£ at the HMRC exchange rates for the month of the transaction.

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) Debtors and prepayments

Debtors are amounts owed to the charity recognised at their settlement amount, less any provision for non recoverability. Prepayments represents the payment in advance for services .

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.

15

International Christian Medical and Dental Association (UK) CIO

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2022

j) Foreign currencies

Monetary assets and liabilities which are in a curreny other than GB Pounds are presented in the accounts at the spot mid-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
Other
3a Income from charitable activities
Diploma in Family Medicine - registrations
World Congress - registrations		 Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
148,142
511,502
659,644
102,834
6,698
19,926
26,624
8,388
129,476
-
129,476
122,039
1,852
-
1,852
31,521
286,168
531,429
817,596
264,782
Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
46,877
-
46,877
66,385
-
-
-
-
46,877
-
46,877
66,385

This income is derived from the charitable activity undertaken by the charity:

a. the diploma in family medicince course is now in its third year and provided supportive training for 114 doctors from around the world, 22 places were supported by the DFM Bursary fund

b. the World Congress takes place in June 2023 in Tanzania providing a week of fellowship, teaching encouragement and discussions. The Congress theme is "Serving with Love in a Hurting World". The conference is expected to be well attended including attendees supported by funds from the World Congress Bursary Fund.

3b Donations of medical products

The charity used its links in Ukraine to provide essential medical supplies through its affiliated branch in Lviv - the Christian Medical Association of Ukraine. Following an appeal in February 2022 £456,657 was raised for Ukraine and £368,093 (2021 - nil) was spent sending medical supplies to Ukraine, in addition £2,600,357 (2021: £nil) of donated medicines and health supplies in kind were received and distributed. This is recognised both in income and expenditure. The shipments are valued by donors or if no value provided at estimated second hand market values at the time of receipt.

16

International Christian Medical and Dental Association (UK) CIO

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2022

4 Charitable activities costs
a Direct charitable costs
Healthcare support (Ukraine)
Communications & IT
b Support & administration
Administrative staff & contractors
Office & equipment
Insurance
Currency revaluation
Bank charges
Total costs of charitable activities
c Governance costs
Audit and examination fees
Regional grants
Training - Diploma in Family Medicine
Conferences & events - World Congress
Trustee meetings
Training - other
Development staff & contractors
Field workers & officers
Conferences & events - other		 Unrestricted Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
-
308,297
308,297
-
30,836
59,761
90,597
22,978
77,350
-
77,350
66,068
-
-
-
-
81,497
-
81,497
-
45,608
-
45,608
33,635
16,272
3,690
19,962
2,416
28,757
-
28,757
12,745
13,175
-
13,175
10,870
293,494
371,748
665,242
148,712
51,503
-
51,503
47,439
14,104
-
14,104
9,733
832
-
832
829
(25,998)
-
(25,998)
(1,169)
3,747
4,020
7,766
299
44,188
4,020
48,208
57,130
337,682
375,767
713,450
205,842
15,364
-
15,364
210
4,020
-
4,020
1,030
19,384
-
19,384
1,240

One trustee meeting was held at next year's World Congress venue in Tanzania.

5 Trustees remuneration

No remuneration was paid to any trustee during the year nor to any person connected to them. Travel expenses were reimbursed to 2 trustees (2021 none) amounting to £2,322 (2021 £nil).

6 Staff costs

The charity has 2 full time staff (2021- 2 full time staff).

The number of higher paid employees in the band £60,000 to £70,000 was 1 (2021 - nil).

Salaries and wages
Employer's NI
Employer's pension contributions		 2022
2021
£
£
96,781
92,948
6,442
6,466
9,690
8,890
112,913
108,305

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.

17

International Christian Medical and Dental Association (UK) CIO

Notes to the Accounts FOR THE YEAR ENDED 31 DECEMBER 2022

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 (losses) / gains
Closing market value at 31 December
8 Debtors and prepayments
HMRC Gift Aid
Credit card donations in transit
Prepaid World Congress expenses
Other debtor
9 Cash at bank and in hand
HSBC Current Account
HSBC Euro Acccount
HSBC USD Acccount
Kingdom Bank
Petty cash
10 Creditors: liabilities falling due within one year
Other creditors
Accruals - audit fees
Deferred income - World Congress registrations
Other accruals		 2022
2021
£
£
67,172
80,622
67,172
80,622
2022
2021
£
£
80,622
-
-
80,000
-
-
(13,450)
622
67,172
80,622
2022
2021
£
£
3,030
1,803
31,443
-
38,376
-
13,708
-
86,556
1,803
2022
2021
£
£
133,404
125,633
52,650
28,248
166,106
75,114
81,007
80,475
2,628
1,336
435,794
310,805
2022
2021
£
£
192
392
4,000
1,000
73,669
-
1,100
-
78,962
1,392

18

11
a)		 Funds
Balance
Incoming
Outgoing
Transfers
Gains /
Balance
01-Jan-22
resources
resources
in the year
(losses)
31-Dec-22
£
£
£
£
£
£
2022Fund Movements
Unrestricted Funds
318,861
333,577
(357,066)
69,100
(13,450)
351,021
Restricted Funds:
(funds held under conditions set by donors or fund raising campaigns)
Bursary Fund(Medical Student Training)
34,395
5,898
(1,281)
-
-
39,012
DFM Fund(Scholarships - Course Fees)
30,998
559
(2,457)
(29,100)
-
-
Fellowship Fund(Fieldworker Support)
2,873
441
(2,871)
-
-
443
ICMDA Eurasia(Eurasia Regional Support)
4,213
5,821
-
-
-
10,034
METNA(R&A Fisher fund - MidEast/N Africa)
500
500
(1,000)
-
-
-
Ukraine Aid Appeal(see note below)
-
3,057,014
(2,968,450)
(40,000)
-
48,564
World Congress Bursaries
-
61,552
(65)
-
-
61,487
72,979
3,131,786
(2,976,124)
(69,100)
-
159,540
Total reserves
391,839
3,465,362
(3,333,191)
-
(13,450)
510,561
The funds and movements in the year are as follows:		 Balance
Incoming
Outgoing
Transfers
Gains /
Balance
01-Jan-22
resources
resources
in the year
(losses)
31-Dec-22
£
£
£
£
£
£
318,861
333,577
(357,066)
69,100
(13,450)
351,021
re as follows:
72,979
3,131,786
(2,976,124)
(69,100)
-
159,540
391,839
3,465,362
(3,333,191)
-
(13,450)
510,561

The fund transfers shown above comprise reallocations of administrative time and costs to restricted funds.

Note: Ukraine aid appeal analysis:
Financial gifts
Donations in kind		 Balance
Incoming
Outgoing
Transfers
Gains /
Balance
01-Jan-22
resources
resources
in the year
(losses)
31-Dec-22
£
£
£
£
£
£
-
456,657
(368,093)
(40,000)
-
48,564
-
2,600,357
(2,600,357)
-
-
-
-
3,057,014
(2,968,450)
(40,000)
-
48,564

2022 was exceptional due to the Ukraine Aid Appeal, the comparative year's fund movements were:

2021Fund Movements
Unrestricted Funds
Restricted Funds:
Bursary Fund(Medical Student Training)
DFM Fund(Scholarships - Course Fees)
Fellowship Fund(Fieldworker Support)
ICMDA Eurasia(Eurasia Regional Support)
METNA(R&A Fisher fund - MidEast/N Africa)
Total reserves		 Balance
Incoming
Outgoing
Transfers
Gains /
Balance
01-Jan-21
resources
resources
in the year
(losses)
31-Dec-21
£
£
£
£
£
£
197,848
295,199
(205,708)
30,900
622
318,861
33,044
1,351
-
-
-
34,395
30,100
31,798
-
(30,900)
-
30,998
4,145
102
(1,374)
-
-
2,873
1,734
2,479
-
-
-
4,213
-
500
-
-
-
500
69,023
36,230
(1,374)
(30,900)
-
72,979
266,870
331,429
(207,082)
-
622
391,839

19

b) The assets and liabilities represented by the various funds are as follows:

The assets and liabilities represented by the various funds are as follows:
At 31 December 2022
Investments
Debtors
Cash at bank and in hand
Liabilities falling due within one year
At 31 December 2021
Investments
Debtors
Cash at bank and in hand
Liabilities falling due within one year		 Unrestricted
Restricted
Total
funds
funds
£
£
£
67,172
-
67,172
86,556
-
86,556
276,254
159,540
435,794
(78,962)
-
(78,962)
351,021
159,540
510,561
80,622
-
80,622
1,803
-
1,803
237,827
72,979
310,805
(1,392)
-
(1,392)
318,861
72,979
391,839

20