Charity r9gistration numbor 1189691 CISV GREAT BRITAIN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
CISV GREAT BRITAIN LEGAL AND ADMINISTRATIVE INFORMATION Tru$t8•8 Mrs C Woolard C James Ms A Briywn Ms H James r J Path'ns IAppc4nled 13 May 20231 {Appted 15 April 20231 Charity number 1189691 Principal 4ddre$$ 30 ColJfal1Aver9 L¢)ndon N1Q1HS Indèpendenl•xamiTrgr Robson LaidkrAco)unlants kn'miled Fernwcod House Femw(Kxl Road Je5fTK)fKI Newcaslbe Tyne NE2 1TJ
CISV GREAT BRITAIN CONTENTS Pag• Twslees. report IndoperhJBnt pxamin8rf3 re[rt Statement of finarK4al aCtiVrtS Balance sh¢¢f Notes to the finanGial 5talemenl$ 10-16
CISV GREAT BRITAIN TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The irustees present thetr annual rep)rt and finwKial stalerr& for the year ended 31 December 2023. TIE Irvslees have adopted Ihe provTrs¥)ns o[AeebrKj and Retrn9 by Charrties" Stalemenl of RecommèrK1èd Pr3Llice applicable to chwitS preparg their accounts In a¢xordanrA ith Ihe Finalal Reporting stalard applicable in the UK and Republ of IreIar IFRS 7021 {effeciwe 1 January 20191. CISV Gi'eat BriiAin ICISV G8) is a Charity InuJTkDTaled Oryanisalvn ICIO). Registered Charity nuneT 1189691. CISV GB Ilormefty known as Children's InlernatK)nal Summer Vllages Great 8nlain A.S50CIHtionl wa5 formally con5tiluled over SLxly years aw lo support the goals of CISV Inlemahon81 Ltd. If(meY known as Children's liilefnalN)ti21 Sthnmèr Villages Intemath)nal AsscKiabonl and to facililale PdrtlpatIts) CISV'S educats.onal prOaMmes. CISV GB acts as the coordinat9 t>ody for ihe w Branths of assorAabon. thrc¥Jgh which Ilie pro9ramme5 of CISV IntèinalKJnal are Pfomoted and or9$Se. Coordinalion Is undertaken by the National Council ol the Associatloll COllS15t ol Officer5 and BfaNJ) Repre5eniahves lo the Couiial. logeler wth reKxe5enlati¥es of the NatK>nal JunKJr Brarth Fowm. OblÈetive8 and activities CISV'S purpose Is lo prepare Individuals lo bec4)ffte actNe (xxiiribuling members of a peelu1 srKJety. Cl.8V endeavoibrs to slwnulate the hlek)n9 dEveb¥menl ol amble relatnShipS. eflectrve G(xnrnuni(ztii)n S.115 (xxJpeiath'vE abdities appr¢wte lea01p towar(1s 8 lar and wsl wothl. CISV volunteer pro9rammes and actiwties are planned lo promole personal. Gullural. ItrterGulttJral and Internalioii81 learning This erobles inditriduals to develop w8neSS ol fx)sitNE atb"tudes towards otheis. anrt the skills and knowledge to INe. work and play with them irre¥)eclive ol cultural backgroun(J. Thfough participation, IndNidtsals. cDme lo better understand Ihemselb*s and their C4 cunuie as wel as otheF5 an(J their iyjltures. Llbv offers DPPOrturiilie5 10 Iriierèsied cliildren young pe adults and lamlies to explore reVaTi1 Ihemes Ihiougl) Independent. short term. non-lormal eduGalKJval a(Awibe5 (gned nternatK)nal naInal and local settings. These may be resK1ential or nuresIden1ral selli1$ and are offerèd io qualified participanis Irrespectwe ol gender, race. rdh3iori. èlhiiiuiy. polrtbcal affiliaknon. ScnonC background. cr distsrI¥Jn ol any Olher klid. Public benefit Vhlh regard to Ihe pubhc benefil reqwèmèni ol the Chanties Act 21JJ6 CISV Great Britan s artivrties are open 10 all. Inviialioiis are arculated widely Ihere are no restricIn5 on who may apply (Jr an applicant's llIty lo pay lees The Truslees are awwe ol and have had fegafd lo thw Charrty Comni¢ssityi's publK benefit guidance.
CISV GREAT BRITAIN TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achievements and p•rfornHnc• CISV Great Britaii coordinates thÈ frt)sling oi cisv nageS and other intemalsrnal Programmes wrthin Great Briiain arid the allocaitii ol invitatiS to prcgrammes hosted elsewhere. ReqUeS wd Inwtalions lor the other programmes of CISV lnleinalia1. i.e. Step Up. Senar Cany. Youth Meebngs are Ixganised through NalK)nal AssoLIal)n. National Lèadership Traininq is also organis8d on an annual basis al the National Junior ReFyesentatives I'a15e wth 8ranch Representahve5 regardTrrrtJ training and educat1 actiMt¢es for JunioT 8ranth rnembers. CISV Great 8rttain ha5 1Ve 8rarth5 In North East England: Leeds 8 5t Ycrt5hire. ManGhe51pr & Ihe North Wesi, Slieffiekl FhJll & East Riding 3j London. Cotresponden¢e froffl CISV Inlernahonal and frorn other National Associations is normal received by Ihe Secretary by ema4. then lorn¥arded lo the relevant nalwjiial coordinator or participaliiig Branch, as Hppropriale. Bran¢h Representatives mel as Great Bntain Counral on Sè¥Wdl 2023 to faIttat8 programme planning and the all(Kation of invilalions al lo consKYef policies and development wthm bnlh the n3tM)nal assockgtion and CISV Intefnalwal. Meetings weie wrtualy for most of Ihe yeai lo f4liiaie Ir numtr of Peop able lo attend. hCever the AGM In September v•as held In rson in Hul. CISV programmes arKI acbvths In CISV Great Bnlain are cts)rdinated iJ organtsed by ¥OnteerS. These olunteers receive no remuneralion and normaly pay thf own travel expenses. wilhin the country. The Iirne given cari ariiouril 10 sevefal hours per vieek Iof those in administrative i fvtKJra15¢ny Yoles. Hosi slalf and leadefs. similarly. oive 8 considerabte amoiint of hme lo plan, prepafe aThJ partKipale in re$entl wogramm8$ ol up to 28 days during holiday penods. International PrograMn5 ActivTtieJ 2023 During 2023 we hosled throe Interi)alional programmes. sb"ckiNJ to the we W 1th'ne to Ihv International Olfice IIOI as part ol the post covid reb¢JI1nQ. INe IK)Sted a monlh4ong Ville In London. Ivhere 40 participants. 10 leader5 arKI 6 Jiinitsr Counsellor5 IJCS) attended Ihe camp. We hosted a week IfX)g Youth Meeting (YMI br 12113 year olds iii Hull dull thè summèr which was also $ceSSfUl. The Leeds branch hDsled a Slep Up a Ilii'ee week programine lor 40 14 year ohjs. rhe feedbath recwved fr¢yn staH and paliopants was all poliVe. We sent Village delégations lo Canada. (krmany 1x31. GB. Japan Korea. Netherlands and PortU9al- ts$e canips were a rnixlure ol three aThJ lour weeks. We senl Jcs lo Brazil. Gemiany G8 1x21. Japan and Portugal. We sent Step ijp iJelegatii)ns lo Canada GB. Israel and co)bra We sent Youtr Meeting delegations to cada. Germaiiy 1x2). GB. Italy. Nétherfands. Spain and Portugal - Ihese were a mimluwe of one and week cafnps We sent Seminar Camp participants lo Cokfftbialx21. Denmdrk. EgyPI 1x21 Germany. I'he NelherfaThYs Pol8nd 1x21. Spain(y21. Swtzerland 1x21 and Purtuyal 1x31. National and Branch Activiti?F 2023 Each Branch of CISV Great Britain organises rts pfogramme ol events lor Junior Branth mgmbpts 111.18 years) and their famil5. Each Branch also ganISeS selectK)n. preparati and liaining nieeiin9s foi pariicipanis and leadèrs irKlu¢*ng weekend 'mini camps. as wel as a vanttty ol soc4al and lund faising actrvities to support the CISV programmes, Hull ènd Ea This year we hosled our fir51 Inlernational camp pr&covKI Wh saw a successfvl camp hosted by a strong 51aff team. 11 alw gave us a g(K%J opp)rtunrty lo gel ktal ¥oknnteers bad( Invdvpd wrth naliorla talTiPS by kèèpii)g Ihe Camp fed. Wle also hosted Junior Branch evenls whrh saw our youn9 people gain experience in runryng acbvitie5 befo¥e headg to Ihew terrEall01 c#mps. We a0 hoed the AGU in Septefflber was syeSSfUl In bringing logelher the National Cwncl fow a planThng aftemwn after Ihe AGM.
CISV GREAT BRITAIN TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDEO 31 DECEMBER 2023 L èds aijd Lvesl Yofkshire We successlulty senl h¥0 delegBlion3 this year- lo a Slep Up and one lo a Village as well as 16¥ parb'apants lo both Seminar aiid JC posilions on camps. We hosled a sufftmei BBQ t(> send off oijr part¢ipaiils wliLh was lovety sénd off. also hostèd I(4 Junior Branch events and I[aL51 SA1) as a family qu5z night and pcoductKJn of new merchandise We also hosled a Step Up camp Au9usI. The camp wa5 successful receiving positive feedback from both slaff WKI leadefs. London 2023 Saw us host a successfiJl Vthge over $urrffler Whe we host degats'ons JCS from 12 diffwèTtI counlrs. The camp was IhemÈd aroui)d ' Ihè palace" whrfth provKted Ihe basLS lor sume ol the acbviiies. We Selll 7 deleqalKJn5 to cainps as lar raroing a5 Japan arKI Cwada. as %¥ell as 6 iThJv¥Jual partiapanls to Setninai and JL camps We hoste.d 5e¥eral mbni ramps which wwe attended by not onty Lon¢Jon path¢ipan15 but rhildreii from other branthes loo. Mancljester aiid North We t This yeaf we wlinued lo Ix)51 bcal jUnr Branch meeliro$ 31owing lof part$cants to keèp in tCNJch with each other beiweeii sendiiig 5easuns Wè sent participants to al types of camps sending dekgalioris 10 GB hosled ((Iips In Leeds aiid Londoii as wel as further afield lo Spain arKJ GervnawTy. We are looking fOaT0 lo h05ting for the h.rsl time since covid wExt year af¥J have already got a slaff team F4ace lor our Eas¢er YM. North East En and Dunng the suTnrneT of 2023 we $4tcce55fully senl one delegaiiiyi lo a Vilkge in Gemany and had two other partt1panIS i(Trin a dÈkga110n Ihal weni io Sthth K88. We wt one JC . A delegation wvnl to a YAA iii 11)e summer bul sadly the YM that had been planned fof ¥Vinter wa5 nEIed by CISV Irilernaiional I'Ne were able lo pick up a replacemenl invrtation to send chldreri lo a Yll the su1me[ of 2024 1. We wwe also able lo assist other brariches with participants for YM dèlegabons. In 2023 we took a break froffl hosting to enablè us its gaihw funds for our next hosting event bul did hokj a rn1 camp lor our JB membefs Iri Chjrhain. Mth JB meelings continije we are graleful lo JB members who atlend and oigatyse these. attendwice Js often 20. In Seplember we hosted thè Naiional JtJnM)r Branch Day and had a great tm7e wekomirJ Olher JB iTTrenitws lo the Nonh East We had another succfrssfvl Send s8aw n 2023 sendirig partlanIS to camps In Soulh Kuea. rhe Netherlands. GB, Japan. colom3. Spain, Portwal, Gemiany and Oenmark feaching al t)ver Ihe world. All par1cipanIS had a great lime al their re5pectwe camps We hosled S$$4 rnonlhly JunK)r Branch meéliThJs. In 2024 we are hostng a Vluage and have akeady slarted piepwabons lot thai. Flnanees ol CISV Great Britain Collèction of fees duè lo CISV Intefal)a& Lld. 1$ cordald by the Tr8asw¢r of CISV Greai Britain. Each Bfanch pays an agfeed 3rnounl towards Ihe expenses ol Ihe nalional ass0oat)n whh Incltmjes repie5enlabon al the Regional Meeiing18EAMI and Ihe International JunKK Bianth ConlerenGe IIJBCI, The A&s01ialion has a Natn31 Hosting ForftiuL4 whéreby Branches coniribuie towards Ihe costs ol hosling programmes Ir7 propoilion lo the number ol deleg3ltMs sent away A contnlxjtK IiJward5 pfogFamme costs ss then received in the year5 In which a Branch h051s. There's also a conlribJlion Iiom internati81 fee5. The combinalK)n ol rhese lees more c)r $$ covers Ilie cosi ol hosting wlh scne &jrtna¢ small fun¢Jragng efforts. Administralive costs are kept Iijw by Ihe use of electroThc communKa¢wJn within Ihe Nailal AssoGi8lion &ubiect to CISV'S gv[deleS on efectronic Communicattt and nfidenh¥rty. A balan shoet aThJ receipts and P8ymènls account is suprAied by the Treasurer to accunpany this report. PartkipatSon In CISV Internatlonal CISV Gfeal BrKain Ixntinues to take a full part in CISV Internal*. Financi81 r•vfj6w Iriconie for the year was £186 836 (2022". £177.4351. OulgrJng5 wete £187.986 12022. £162.9921 leawng a nel defiGIt of £1,150 12022 surplus of £14 443).
CISV GREAT BRITAIN TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDEO 31 DECEMBER 2023 Reserves Policy It Is the policy of the charity that I2 resen lunreslricted resefves nol tied up in fixed or olher long tem7 assetyl should be maintai{d at a Ve1 eqyNan¢ to belween Ihfee and w monihs èxpenditute. The trustees considèr th81 rèserves al this thl will ensure that. n Ihe event of a sign¢ficanl drop In funding. Ihey will be able 10 continue the charity's cuireni adiwlies whle COnderation is gNen lo ways in ad(Jitional funds may be raised. Reserve5 at the year e1 are £265,217 12022 £266.36n. ol •ch £67 746 12022.. £67 7461 are restricled ar £197,471 12022.. £198.$211 are desnated. The level Df general reserves requirèd slN)uld e1)ab Ihe continued operat¥)n ol the charity lor a minirnum ol twelve months. The goa ol e¢ve monlhs is desyable In al yluabons. Plans for fu¢ur• pgriods t)uring 2024 WÈ plan on hosb.ng two lIageS in Leeds and Sheffield a Step Up in North Egst aiid a YAI In Manchester. We are hopng Ihal sending ol de9115 returns to a mofe Ve1 and ielurn to lum itFperson trainirig and sijpport We vill con11nL lo rewve support from the oulgo#wJ R15k manager unlil our new RM receives lull tiaining from ihe International body As an Executive Board w8 wll continue lo work lowArds our slralegic pl311. Stru¢tur•, gov•marteo and management The charily Is controlled by Ils goveinii)g docurnent. a deed ol IFUSt constrtute5 a Chantat4e Intorpyjiaied Ofganisalion. The trustees served duiipKJ the yeaf and up to Ihe dale of swature ol the linawal slatemen15 wera.. Mrs C Woolard Mrs C James M¥ABiown Ms H James Mr J Pattinson Mrs J Stephenson Mr M Webster Mr B Uttley Mrs S Jordaan (Apwnted 13 May 2023) (Appointed 15Awl 20231 (Ro>gned 13 Mty 20231 (Resigned 16 Sèptember 20231 (Resgned 16 Seplembei 20231 (Resigned 15 April 2W231 Rg¢ruitm•nt and appointment of tnAtses Froin time to Iwne il Is necessary for the Chanty lo feLXUrt new TtU5tee5 to replace Ihose that have eilher re5wJned during Ihew term of oftice. or by way of antiopahng planned teMentS after Ilie complètioi) of a Sing ièrm. Wthen vaCaY occurs, th¢ BoLrd will deleimine the fiiKx of sknlls and expenence needed so a5 to enxire a fully functioning team ol Trustees and %wll seek 10 hlentty irHli¥idua15 4th0 appear to have the qualth¢$ and Interest I what lye do. iv Chasrman Vice Chair" Trea5u¥er'. Secrelary.. National Agsociabon ReryesentatNe". Risk Manager rd elected al the AGM 2023 were. Anna Engstl Rosè V&ttenbèrg Louise Forresler Gray Jice Ritthie Hdeii Piingle Tim Allcott li10M) Oulgixng chair board mnbel$.. Jame5 ForFesleF Gray Tr of cisv Gieal Bnlain meei annuaty. Of more often. Il necessary, tts re¥iew tlie dcliviliès ol ihè Association aThl provide adwce when requested Trtbslees during 2023 wefè diaired by James Pattinson (London). Other brariGhes i¥ere represented by Chris J8rne5 IManche51erl Angela Browll INortb East) Helen Jaffles ILeed% aiiij Wesl y*shire). Ben Ullley Ishefiieldl and Calhy IHUI arKI East RKlirKJ).
CISV GREAT BRITAIN TRUSTEES. REPORT (CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2023 Concluslon CISV is a volunteer organisalion highty ccrfnmrtted mernbern in trrf)th &sMlS1ratP and $upportlfundralsing roles INe also depend on v(Aunleer5 to organ¥se cw te1CultUral. edu(3li(nal progr¥nnies. Members see Ihe benefits of CISV participati(m lor youiig p@op. Ihèw grow¢ng self.awareness. seif-conli(Jence aNJ internaiional understanding. We seek lo expand Ihe reguLir membership ol CISV. so that we can lurther devebp CISV activrties within Brilèin. exlend Br'sh partiop3tw in inl¢rnalional PTogrammes, devebp work wth like-mnded organisatiot)S. Tho Iruslees, report was approved by Ihe Board of Tru51ees. Mr J Pallinson Trust00 Dale". ..21.C&xoboi2Ql....................
CISV GREAT BRITAIN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CISV GREAT BRITAIN I report to the Iruslees on my exwninalion of th8 finTraI stalements ol CISV Great Bntain (the CharY1 lor ihe year ended 31 December 2023. Rospon8ibbliti?s •nd ba$is of r•port As the Irusl&es tsl IhÈ tharily you arè rèSpon&b foi thè ppara.0ft of thè fii)ancial statèments In accordance with ltte iequiremeiit5 01 Ihe Charit5 Act 20111lhe 2011 Act I reporl In respéct ol my examinats(x) of the dwi.ly s slatèments (2rwl under secbon 145 of the 2011 Act. In carrying out my examinatim I have fo104d all the apphcable Direct5 given by the Charity Commis51ry1 under section 145151{b} ol Ihe 2011 Acl. hdependent examinefs statemgnt I have oynpleled iny exaniiiialK)n. I ¢TIrM Ihat malle15 have come to my 3tten"M tn C¢)nne(li wrth the èxamii)alion givng me cause lo believe that in any matenal respecl accounting records were not kept In respect of the charty as requir8d by seclK)n 130 of the 2011 Aci. or the finanoal slateiiienls do not accord w¢lh records. or Ihe financk81 slaleftienls do nol comply wlh t1 apph'cable requirements concern9 Ihe l¢)rm and ¢onlent of counis sel oiit In the Chant$ IAccounts and Repclsl ReguLations 2008 othèT than any requirement that the CDunis giw a Irue and faif VW thth is not è mailer considered as pail of an in(lependent examinatson. I have no con¢ems and have Con auoss no other matlws In Ine¢1 Wrth the examina'on to whicti attention should b# drawn In this report in order to enae ¥ proper undersianding of Ihe fmanek41 stalemenls lo be reached. NhOlaS Cunnirwham FCCA Robson Laidler Accountants Limited Fernwood Hwse Fgrnwood Road Jesmond NcaSIte upon Tyne NE2 1TJ Oaied.2£-..lts:.£g£Y.
CISV GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEM8ER 2023 Curvttnt tlnancial yèar Llnr•#trlet•d lunds 2023 Restricted nds 2023 Total Total 2023 2022 Incom• from.. DonatiS and 8(]eS Charitable acliwlies Other irading actiwlK8s Investments fj.525 148.481 6,525 148,481 30.229 1.601 12 965 141 430 18.054 4,986 Tgtsl in¢om• 186.836 186.836 177,435 Expenditure on: Raising luThls Charilabk a¢bwt*s 22.119 165.867 22.119 165.867 24,470 138,522 Total expenditure 187,986 187,986 162,992 Net In¢omelltxpendlturel mo¥•ment In fvnd# {7,1501 11.1501 14.443 Re¢on¢iliation of funds: Fund balances al 1 January 2023 158,21 67.746 266.367 251.924 Fund balan¢•8 at 31 Do¢wnber 2023 197.471 67.746 265.217 266.367 The staternenl ot fin4 a¢Xiwlios indLKles al gans and losses recogni5ed in the year. All rncome and expenditure derive from conlinuing aCtmIS.
CISV GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED INCLUDING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Prlor flnancSal year Unrestrictod fund 2022 Re¥triettrd funds 2022 Total 2022 Notes Income from: Donation5 and legacies Charrtable acbvities Olhef Irading athvthes Investments 12,965 141,430 18,054 12,965 141,430 18,054 4,986 Totsl In¢oFf* 177.435 177,43S Expenditure on: Raising funds Ch¥rirabltr ac'villeS 24,470 138,522 24,470 138,522 Totsl expendltur9 162.992 162.992 Net iome and movement in funds 14,443 14.443 Rocon¢ltlatlon of lunds.. Fund balances al 1 Janu3ry 2022 184,178 67.746 251.924 Fwd balane•s at 31 December 2022 198,621 67.746 266,367
CISV GREAT BRITAIN BALANCE SHEET AS AT31 DECEMBER 2023 2023 2022 Current a¥3gt¥ Cash al bafik and in 267.142 268.767 Creditors: amounts falllng du• wlth one ygar 11 11.9251 12,4001 N•t eurrent assets 265217 266.367 Thè lunds ofthe charity Re5tiiGted Inrome funds Unreslricled lunds 12 14 67.746 197.471 67,746 198,621 265.217 266,367 The linanaal slatements were approved by trustees .21&%ar£4... Mr J Pattinson rrustse
CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting polici98 Charkty Infomiatlon CISV Geat Bnts¢n Is a Chantabk Inctsrporat (hganisalion Id¥rity number. 1189691). The re9lStered off is based al W Coklfall Avenue. L¢Mdoft_ N10 IHS. 1.1 AG¢ounts"ng ¢¢)llventton Tho financial StateentS ha¥e teen ppared accordance wrth Ihe tharity$ goyeming document. Ihe Chariliès Aci 2011. FRS 102 "Thè Financjaf Retknrbng Standard applicabky m tlie UK and Republic ol Ireland- I'FRS 102.1 and the Cha¥flies SORP 'Accouiiiir)g and Repolling by Charities S131emenl ol Recommended PraLle apphcaNe io charitEs piepanng theif acwunt5 In aw)rdance wilh the Finaiicial Reporting Standard awAicable In the UK and Repiiblic of Ireland IFRS 1021" iÈNèctsve 1 January 20191. The ch?rily is a Public Benefil Enlity as defined by FRS 102. The cwty has taken advantago of Ihe provi510ns n Ihe SORP [( tha1"ÈS not to prépare a Stalanent ol Cash Flow$. The finanual ststements are prepared in Sterling. whith the ILfftdbJnl rrencY of the charity. Monetary amounts In t50 finanual st¥lements are rounded to the nearest £. 1.Z Golng ¢on¢efn Al the tirne ol appiowry the fina1 5tatemen15 the Ituslees have a reasonaNe exoe¢tslion that lh8 charrty has adeqtsale resl1¢e5 10 contii)ue In OPÈiali(5nal existence for ihe foreseeab fulure. Thus Ihe IrLsiees continue lo adopt the gtifkg Ixncern basis ol accDuntir4J In prepa¥ing the financial slalements. 1.3 Ch•rltsblg lund$ Unrestrtled funds are availabk ts usè al Ihe discTeb"on ot the trustees m fvrtherarKe ol their diaritatAe obJ"e¢livès. Reslricled funds ale subject Io spe¢Jfic con01nS by (k)nors or gianl¢ys as lo how Ihey may be us&1. The purpose5 and v5es of tre iesiri¢ted funds are set wl the lie$ to Ihè firtai)ual stalèments. Endowmeni funds are sutyect to specik condit)ns by dLThrs that Ihe must be rnainlaineo by Ihe charity. 1.4 Income Income Ls re¢an1$ed when the tharrty 1$ gali¥ entitled lo il after any perfmanCe conditions have bagn m8t. the amoun15 can te masufed re1thy. and il ts Fyobable ihal income wll be receNed. Volunlary Incon receNed by way of grls. donaiKJns and gilts ts mduded In full In the Slalerneril of Financial Acbvitses whgn receivab. Grants. where entitkjmenl Is Thjt ndlOnal on the delivery of a specil performance by the chanty. are recognised when Ihe dTraniy becomes uncofmlilionally entitled lo the grant. Incoming rèsour¢es from other Irwjing acttvilies are recognised in ful in ihè steMent of FanCIal Acttvitie5 when receivabk. 10-
CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountin9 polieb•# Icontlnuedl IA E¥p•Thlltu All Qxpendilure is aC£<YJnl lor on an accruals basis and ha5 LEen ck455thed uiider headings lttal aggregate Gosls related to the category Sthere (x)51s cannot be direclty allribuièd to particular headings they hav been allrKaled lo aclivilies ori a basis tori%isieni wilh tsse ol the resources. Fxpendilure ii)cludes any VAT whth ¢annot be lully feco¥ered and is rewted as part ol Ihe expenijrture to which il relates. Expenditure on rasmg knds cc¥nprise the costs aSsated wth cèiaiThg incryne from other trading Charitable expendrtuie c¢ynpn5es tlwjse c4JsIs inrAJrred by Ihe dlaity Mi U)e de&very ol Is aclNrties and Serwi5 lor ils benefKJarbes. 1.6 Cash and cash equivalents Cash cosh ffjuivale¢ils cash in hand. deposrts hekj at call wth banks. other short-lerm '0j inveslmenls wth original rnaluniies of thwee nvJnlhs 01 less. and 1k oveidiafts. Bank overdrafts are smwn wilhin brxrowings In ojrrent l1abth.1. 1.7 Taxation The tharily Is exemw from lax on ils charnable actt"vrties. 1A Credlt¢*ts and provisions CreditQf5 i< nd wov151t)n5 are recognised where Ihe ¢hanty has a present obligab.nn arising from a past event that wrfl probably resull in the Iransler ol 1ndS to a third party and the amount due 10 Settle the otyllgalion can be measured or e51wnaled relsabty. Incomè from donations and kgaci•s Unrnstrlcted funds 2023 Unre$tn"¢t•d fund$ 2022 DonatKJns gifts Granls 2.478 4047 581 12,384 6.525 12,965 Oonatlons and gifts Olher donations Olher $81 2.478 2,478 581
CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 310ECEMBER 2023 Incom• from charitablo actlvlllol Unrestricted Unre$tri¢t•d lund• lunds 2023 2022 Charltable Activitles Fees from partKipants 148,481 141,430 Ineome from oth•T tradlng aetivltles Unre•trieted Unrestrf¢ted funds fund$ 2023 2022 FundraTrwng 30.229 18,054 lrt¢ome from invgilm*nts Unrgstriet•d Unrestricted nds funds 2023 2022 Interest receNable 1.601 4,986 Expenditure on raising fund$ UnrÈstrFCted Unrestricted funds tund¥ 2023 2022 Fundr¥ising and publi¢ty Se•king donalions. yranl$ #nd l¢ga¢aes 22.119 24,470 12-
CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Expendliure on ¢haritable a¢ts"¥llle$ Charftable Aetivitias harltsble Activitie¥ 2022 2023 Direct costs Travel w315 fr)r parfiopant5 Prografflrne hostrj lees Tr8inir¥J Hiie of halls Bank thargès Legal and Professional fee$ 56.616 90,069 4.140 11,969 1.537 211 36617 95 657 1.591 1,424 833 164.542 136,122 Share of support and govemanG• ¢08ts noto ¥) Govemance 1.325 2,400 165.867 138522 Analysis by lund UnreslriGled funds 165.867 138.522 Support ollo¢•tod to aellvltl•s 2023 2022 G)vemOn ¢osls 1.325 2,4C Analysed bet4¥éÈn: Charitable AGINth'es 1.325 2.4DO Tru8teo8 None ol Ihe Itu¥tees lty any wsons conneeied with them) rewvwl any remunerati ky trAnèfils from the (arity during thè year. 10 Taxation The charity is exempt frc¥n taxalK)n on its acts"vrtEs tjecause all its inrfft is appkd lor charitable purposes. 11 Credltors.. amounts falllng du• withkn yer 2023 2022 Accxuals and deferr8d income 1,92S 2.400 13-
CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 12 R•$trict•d funds The $1cted lurKts ol the th3rrty cJ)mprtse the w)expended balon of donal1S and grants hèld on trust tbjecl to S[ectf cKJnditts by dOr& as to h¢ they may be used. ovemgnt In funds Incomlno at r•sixir¢ts1 &inu*y 202$ Movemènt in funds Incomkng Balance at r•Murc48 31 Do¢omb•r 2023 1onG•at I January 2022 North East fund- Bursary Funth"ng 67.746 67.746 67.746 North East lund . Bursary Funding This represenls monies received for the lurtho ol bufsary plaS lor chddren from the NcKlh East ol En9land. 13 Analysfis ot net •ssets between Iwds Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 0eGembgf 2023.. Curreni asset{lIabilItles) 197.471 67,746 265,217 197.471 67.746 265,217 Unrestn'cted nd• 2022 Restricted fi&nd# 2022 Totsl 2022 At 31 04cembvr 2022.. Current aS5etslll"abilities} 198.621 67.746 266.367 1.fj2I 67.746 266.367 14-
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CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 15 Relatsd party transacilons There were ¢x> di5d05atle fel3te(J party transac1nS during the yew (2022 - fie1. 16-