CharSty reglstrntlon numbor 1189691 CISV GREAT BRITAIN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CISV GREAT BRITAIN LEGAL AND ADMINISTRATIVE INFORMATION Trnstèés C ￿￿￿ard A Blown H JarTe5 TKar R Kantap IApFointed 19 Ocaober 20241 IApFXJirted 13 0(aob8r 20241 Ch•rSty numbtrr IEngl•nd and Ylale81 1189691 Prin¢1￿1 adn￿ Ass(thtk)ni and to facilrtate ￿rh"clp3tr'0n in CISV'S ediJcd(ional programme5. CISV GB acts as Ihe ¢oordinabng tKx1y for Ihe srx ￿a￿e$ ol the 3$￿￿￿ts0n. thiough whith the programmes ol CISV IntematK>nal are prornoted and oryanBed. Cco¥dinabon is undertaken by the Nation￿ Councl ol the A5soaalion, consisling ol OffKers arKI Branch Repyesentstives lo Ihe Counol. tO9ether with ￿presentativeS Of Ihe National Junior Branch Forthm. Oble¢t6¥e$ and actsvltles CISV'S purpose Is lo prepare indMdua15 to become *tsve ar¥J I￿￿tribU￿r￿j membws of a peacef￿ gjciely. CISV endeavours to slirnulate Ihe lifèh)n9 dè¥Èlopmènt ol amicabk relali(M)ships. effects.ve skill5, cooperative abilities and appropriate Seader5hip towards a I￿r and just bsrjrld, CISV vrAuntèei Pfogrammes and acb￿t￿ are F4anne (Reggned 13 Oclcthr 2024) (Wled 19 Oclober 20241 (th￿￿ted 13 o￿ober 20241 IrEEx￿￿e￿ed at IhgAGM 2024 were." Charman Vre Chair". Treasurer SeCre1￿V Nab'onal Associatron ReKxesentatp￿. Risk Man&Jer. na ErKJslad Role (WFtenlty vacant LO￿ FoNesiÈr Gray Al￿ Rilch Rose Wrttenberg rini Akoll Outgoing thair tyJard ntrnbern". Helen Pringle Thg Trustees of CISV Great &lIa￿ meel amually. or rn0￿ oft￿. if n￿sSary. to fwew the 3tt"tMts"es of the AssouatK>n and prowde advice when req￿sted. Tru51ees diiring 2024 wore thaired by Teresa KaFraii. Olhef branches were represenled by Teresa Karran IKlanchesler}, AThJela Brown (North East). He￿n Jwnes {Leed5 and Wesl Yorkshire) Raph Kantelip ILorKlonl and Caiherine ￿)013rd {Hul ar￿ East Riding). CISV GREAT BRITAIN TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Concluslon CISV Is a vol￿teer organisalion wrth highty c￿n￿MIted membefs Yb trM>th &Jministralive supptsrtllundraising roles. Vle also depend volunleers lo organL8e ￿Jr Intercullural. educatwal progfammes. Mernbers see the benefit5 of CISV partlClP1¢ tion ftir y(KJng peDple Iheff growng setl.awarEr¢ess self.confKlence and iiilern31ional undersiarldi￿J. We seek lo expai)d 11)e regulai 17)embersh￿ ol CISV so Ihat we Ggli fijrther develop CISV activitEs within Birtain. extend British partiryatM)n m internJb(xwl pr(yx*nmes. (1evelop our work wrth hke4nir>kd ory4nisaliofis. The ee$, repryt was appfoved by T Karran Trustse CISV GREAT BRITAIN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CISV GREAT BRITAIN I I'epoti to thè Iru51ees on rny oxaminatK)n ol the financ•al 51atem8nts of CISV Great Britatn (the charity) for the y8ar ended 31 December 2024. Responsibllltl•# and b¥dls Of rèport As thè trustèes of thè charity you are res1*￿$*1& &)r ￿ preparalton d Ihe finanual ststements In ￿COrd￿nCe with the requirements of ttje Charities Act 2011 I report in ospeci ol my exantynat￿ ol the thafrty s finanoal statements C8fried out undw 145 01 the Charities Act 2011 In carrying oul rny exaMinal￿n I have 10kn￿d the Dweetions givèn by Il* Charily Commission under secti(¥) 1451SXbl of the Chariti¢*A(* 2011. Indepgndent •xaminorfs Statement Since the charly s gross incorne exceeded £2￿.0[￿) the èxaminer myst t* a n*mber of a body Iisled In seclKJn 145 of the Charities Aa 2011. 1 cwfirm Ihal l am qlialifth to L*ndertake Ihe examination because l am a embei olAs8oGatson ol Chwtered CefbfiettALrountants. whch is one of Ihe I￿ted bothes. I have coiiipleled my exÈminaiiffi. I confirm Ihal no matter5 havo Ccffje to my attents.on in connèctK)n With th8 exaM￿all0￿ giwng me cause lo tse1￿￿ that In any material respecl. accoiinb'ng records were not kepl In re5pecl ol the chanly as req¢Jired ty section 130 of Ihe Chwtties Act 2011. Ihe finarKial sialements (k) not a(xord wilh Ihose records., rrt ihe linanaal staternenis ¢trJ nol ttsnwy wth thè ap￿"Cab[e rèquiremÈni$ ￿￿Ce￿Ing the form conlenl of financial slaten*nls Sel oul In the Charrties IAccourFls and Rewrtsl Regulations 2fJJ8 other Ihan any requirement that the finawal statww*nts L¥ve a Irue and l* v*w. Is rxA a rnatte¥ wnS￿er￿d a5 part of an independent examinat￿. I have no ￿)nf*m$ and have ￿rne ￿0$$ Th) olhei matters in C<￿￿l￿n wlh the examination lo which 8tlenlion should be drawri iri Ihis iep(rt in order to en*e a piw ￿de[slan￿ng ol the fina￿1￿ statements to be iaached. Nicholas Cunningharn FCCA Robson Laidler Accounlants Limited Fernwood Fk)use Femwood Road Jesmond Newcastle Tyne NE2 1TJ Dated.. ..a.-.Irth: tou" CISV GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Curront fift•ncl*l ygar Ilnrnstrict•d fund• 2024 R•strict•d fvDd8 2024 T+)tal Totsl 20Z4 2023 In¢omg from: t￿1a￿on5 and leg%ies cha￿ls￿le aGINth'es Other Irading aclivilies Inveslmenls 15.533 240.876 15.￿9 3.029 15.533 240.876 15.969 3.029 6.525 148.481 30.229 1.601 Totsl In¢om• 275.407 275.407 186.836 Expenditirr• on: Rai&ng funds Charitats￿ aclwiti'es 18.269 239.315 1B.269 239.315 22.119 165.867 Totsi èxpèndltsjrn 257.584 257.584 187.986 Net Incomellexpendlturel ar￿ movemerrt in lund5 17.B23 17.823 11,1501 R•etyneltiotlon of fvnd*: Fund balances al 1 January 2024 197.471 87.746 285.217 266.367 Fund b#lanc￿ at 3108c•n*•r 2024 215.294 67.746 283.040 265.217 Tho staiemeni of f￿an￿31 adl￿tieS In￿￿eS all gwns and losses recognised ￿ the year. All Incorne and expendrture defive trom continuiig activit￿$. CISV GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXpEND￿uRE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Prlor flnanelal y•ar Unrestricted fund* 2023 R￿trICtEd lundÈ 2023 Total 2023 Incorne from: Donations and legacies Charitsble acljvilies Other Ifading adviiies Investmer 6.525 148.481 30,229 1,601 8.525 148.481 30,229 1.601 Total Incom• 186.636 186.836 Expendlture on: Raising funds Chantable aC￿'v￿leS 22.119 165,867 22,119 165,867 Total •xp9nditur• 187.986 187.986 N•t ineom• and mov•mgnt in fund¥ 11.1501 {1.1501 Rgconciliation of fund¥J: Fund balances ai 1 January 2023 198.621 67.746 268,367 Fund balan¢e$ at 3108com￿r 2023 197.471 67,746 265.217 CISV GREAT BRITAIN BALANCE SHEET AS AT31 DECEMBER 2024 2024 2023 Notes Curront a¥sets Cash at bank and in hand 285,W) 287,142 Credltors.. amounts falllng due wbthln one year 11 12,040) {1,9251 Net current issets 283,040 265.217 The funds of the cljarity R&stricied income funds Unrestricted lunds 12 13 87.746 215294 67.746 197.471 283,040 265.217 al slatemen app by Ih trn$t￿0n......................... 30th September 2025 T Karran Trustee CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEAIBER 2024 Accounting polielts Ch•ilty Inform•ts CISV Gieal 8nlain is a Chaiitsble Incorw)raled Organ¢5al¥Jn lthairty nun*er." 11896911. The rw'stered office Is based at 30 Cojdlall A¥enuè. Lond¢)n. N10 1HS_ 1.1 Accounting convenlbo•J The financial slalemenls have been prewed m a¢eordance Ihe thwty's governing d0￿Ment. the Charit￿$ Act 2011 FRS 102 -The Finanoat Reportiry sI￿dard appl￿ble in Ihe LIK and Republic ol Irelaiid. I"FRS 102.1 arKI the Chairties SINIP 'ACc￿n￿ng and Reportsng by Chanties Staièmènl DI Recornmended PraCt￿e apF4icable lo tharit￿S preparing Ihwr ac¢oun15 In acc¢xdance wilh the Financial Reporting Slarnlard aPpI￿￿￿e In the UK and RewL4ic of Ireland IFRS 1021. lelfeclNe 1 J￿LIary 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The thartty has taken ¥dvanlage of the pvcmsions in Ihe SORP for Charit￿s rL)I lo prewe a Stat￿eThI ol Cash Flows. The fmancial stst¢ments aye prepafed in sterfl￿. is the tur￿￿'0nal currency of the d)arity. Monetary amounts in thèsé financ￿ S￿tements are to Ihe rwst E. 1.2 Golng coneorn Al the bme ol approwg the financd statements. t1￿ tru51ee5 have a reasonable exFeclation thal the chanty has adequate reS￿rCeS lo C(￿tIn￿ in operalional exister￿ for the loreseeable future. Thus the trustees continue lo adopt the gomg O￿te¥n ba515 ofaccounliTrJ in prepanry the finarrial statemant5. 1.3 Charltabl• lund$ Unrestnded luryjs afe aValab￿ use at Ihe discretion ol the truslee3 n fvrther￿ce ol thw charilable objethve$. ReStr￿t￿j funtts are 5ubjeil 10 5pecth condibons by dcM)ors or grantors as lo how Ihey may be u$ed. The purposes aThl Lises ol the restrtcled lunds we sel out Iwb the tM)le5 to the fina￿￿￿1 S￿leMents. Endowrnenl are srtyect to Specif￿ a)ndibons by donors th•1 tho raFMlal must rnainlained by the eh8rity. 1.4 Incorne Income is [¢r￿gnIsed when thè charity is Wy enl￿ed to rt after any [￿ormanCe coTr&itions have bew) mel, the an￿n[S ¢an ￿ measured Telith. il is probable Ihal inoTh wil be received. Volui)tary income recthved by %vay ol ￿¢5. (lon8￿n$ and gtfts ts ii)thded in lul n the Slatem￿l of Financial ActNilies whei) receNabk. Giants, where onbilement is rKJt c4)ndits'onal on the delwwy ol a specific performan¢e by Ihe thaiity. ale recognised b*lFen the thanly becomes uncoiidilK)naHy entrtled to the gfanl, Incoming res(yJrces frexn L*her Irading aclmlios are recowwd in lull in the Statemènt of Finanek4 A¢￿￿tieS hvhen receivable. CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ountlng policles IContinu•dl 1.5 Expènditure All expendilure Is accounted lor on an acnuals basis and has begn dasgfied under headirigs 11)al aggregate dll cosis related to the category. ¥￿ere costs ranrK)i be thredty allfthted to particulai headings tl*y havg been 8lloGaled lo *ti¥il*S on a basis con&slent wilh use ol the fesotjrces. Fxpe.ntliture includes aiy VAT which cannot ￿ lumy fecowed. and 1$ TgPOrte(l as part of the experidtluie 10 ￿ch rt relates. Expenditure raisw%J fu￿ts Ihe wsls associated wilh obtairtng Ily￿mÈ Ifom other trading activities cliaritd￿e expeiiditure comprises Ihose costs I￿J￿e0 by fv charty in the delivery of rts adM'lie5 and serv1￿5 lor 115 benefioaries. 1.6 Cash and cash oqulva1￿ts Cash and cash equivalents mclude cash in haTrl. deFKJsils hekj * call with bai)ks. olher short-temi hqL•d inveslTMenls with oii9inal fflalvn1￿5 01 three rTthlhs or less. and bank ove¥draft5. Bank overdrafts are shown wrthin borrowiigs In ojrreni 1￿b￿"tteS. 1.7 Taxation The charity LS exempl from lax ￿ its charrtable aclwities. 1.8 Crèditors and pro¥lsion$ Cyedilors and provisions ale ￿COgniSed where the thanty has 3 presént ot￿gatIon arismg from a past event that will probabty resvll In Ihe Iransfw of lui?ds 10 a INrd party and the amount diE to seiile the oblwJaiwM can be measured or esbmaled reliably. Incom• from donatlons and ￿9aCleS Unmtrict•d Unr•strl¢t•d nds funds 2024 2023 Donalit)ns and gifts Memberslv"p and Gift 814 14.719 2.478 4.047 15.533 6.525 Incom• from eharltable a¢tlvllles UnrestriGted funds 2024 Unrestricted funds 2023 Charltable Activiti Fees from partKipants 240,876 148,481 10- CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 In¢ome from other tradlng activities Unro8trict•d Unrn8tri¢tgd nd$ funds 2024 2023 Fundraisr 15.￿9 30.229 ¢ome from In¥e8trnonts Unrnstricted Unrestricted fvnd8 funds 2024 2023 Interest reeeiv8blè 3.029 1601 Exyndlturè on rdlxlng fvnd8 Unrestriet•d Unrnjtricted fvrlds funds 2024 2023 Fundrnising and publicty Fundraismg 18.269 22.119 11 CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 EX￿nditUrn on chafft4ble actr4ltles Charbtable Activities 2024 Char4table Activlli•$ 2023 Direct costs Insuranc Travel costs for particip*s PTogramme IM>sliTFg fees Training H¥e of halls Bank char Legal and Professtonal le85 56.139 151,956 4,774 21,662 703 56.616 90.069 4.140 11.969 1,537 211 237,280 164.542 Sharè of support and governance costs (see note 81 Go¥arnanca 2.035 1,325 239_315 165.867 An¥ty$i$ by fund UnreStr￿ted funds 239.315 165.867 Support costs allo¢ated to •¢tivllb•$ 2024 20ZJ Governance costs 2,035 1.325 Anafysed belween: Chantable ACtivil￿5 2,035 1.325 2024 2023 Govern•th¢• ¢08ts eomprts•: Independent examinalK+n lee5 2,035 1.325 2,035 1.325 Tru3tO9¥ None ol (he Irustees lor any persons L>ywatrd with them) receiutd any remuneiation or ben¢fits from the charity during the ye¥r. 10 Taxallon The thanty Is exempl from ts¥abon rts ￿%￿lieS because al is a￿led fw Chantsb￿ purp)ses. 12- CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Cr¥ditow¥: amounts falling due y••r 2024 2023 Accruals deferred irKon 2.040 1,925 12 R•¥trictsd fund The r@stn.ued hjnds ol thè than.ty comFw Ihe unexpwded ba13n￿S ol ¢*Jnakn'ons and grants htld tru51 SUt4'ecl lo sPe￿riC condit￿lS by dorM)fS a% io how Ihey may be used. Movement In funds 8•l•n¢o lrtonwng Balan￿ at 1 J•rKwry 2023 r8•our¢o81 Jwuary 2024 Movgrnont In lund$ In¢omlnp 31 Oecember 2024 Ncrfth East TurbJ- Burw Fundry 67,746 67.746 67,746 North East fvnd . Bursary F￿dIng Thi8 rewesenls M￿leS for Ihe ￿ndIng of bwsary ￿a￿S fof chithri Irom North East of England. 13- (OVN - ID (g fD rwoo * p) a)- sx ffj c CISV GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Anatysls ol rtèt ￿ets botwe¢tt fvrtds Unrestrl¢tsd Rv4tri¢tsd funds funds 2024 2024 Totsl 2024 Al 31 Derember 2024: Current a38el3lllkib4ilM} 215.294 67.746 283,040 215.294 67.746 283,040 Unrestricted funds 2023 Restrbcted funds 2023 Total 2023 At 31 D8¢ombgr 2023: Cyrrent assetsllliabililwl 197.471 67.746 265.217 197.471 67.746 265.217 15 Related party transaction> There were no disclos3b￿ relaied party transaclhy)s year12023- Wkybel. 15-