2022-12-31-accounts

Contents
Trustees' Annual Report
Company Information	.24
Independent Auditor's Report.	...26
Statement of Financial Activities for year ended 31"December 2022..30
Balance Sheet at31"December 2022.
Statement ofCashflows for year ended 31"December 2022...............32
Notes to the Financial Statements . .

(Incorporating an Inco	me an	d Expendit	ure Accou	nt)
					2022			2021
		Unreetdcted	Designated	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	funds	Funds	funds	funds	Funds
	Notes	6		6	s	t	6
Income from
Donations and legacies	3	1,828,566		1,200,279	3,028,845	1,640,492	1,450,408	3,090,900
Charitable activities
Literature and Events		22,534		283	22,817	19,633	248	19,881
Interest receivable		18,460			18,460	1,352		1,352
Other		14,378			14,378	11,752		11,752
Total income		1,883,938		1,200,562	3,084,500	1,673,229	1,450,656	3,123,885
Expenditure on
Costs of raising funds
Fundraising		252,528		29,391	281,919	234,948	33,579	268,527
Charitable activities
Providing them the TOOLS		518,779	21,792	1,412,527	1,953,098	388,304	1,249,024	1,637,328
Raising their VOCE		1,010,950		24,114	1,035,064	931,478	28,258	959,736
Total expenditure		1,782,257	21,792	1,466,032	3,270,081	1,554,730	1,310,861	2,865,591
Net incomei (expenditure)		101,682	(21,792)	(265,470)	(185,580)	118,499	139,795	258,294
Transfers		(20,000)	(98,083)	118,083		177,801	(177,801)
after transfers		81,682	(119,875)	(147,387)	(185,580)	296,300	(38,006)	258,294
at 1 January 2022	16&17	602,684	620,000	686,830	1,909,514	926,383	724,836	1,651,219
Total funds carried
forward at 31 December	1661r	664,366	500,125	539,443	1,723,934	1,222,663	686,830	1,909,513
2022

			2022		2021
		Notes	f
Fixed assets
Tangible assets				250,865	257,185
Intangible Assets				2,100	4,150
Current assets
Investments held for	resale	20	4,876
Debtors		12	105,620		72,965
Cash at bank and in	hand		1,453,092		1,655,054
			1,563,588		1,728,019
Creditors —Amounts	falling due	13
within one year			(92,619)		(79,841)
Net current assets				1,470,969	1,648,178
Total assets less current liabilities				1,723,934	1,909,513
Reserves
Unrestricted funds
General Fund		16		684,366	602,684
Designated Funds		16		500,125	620,000
Restricted funds		17		539,443	686,829
Total funds				1,723,934	1,909,513

Statement ofCashflows	Statement ofCashflows	for year ended	31"December	2022
				2022	2021
					E
			Notes
Net cash (used in)/generated by operating			activities	(215,157)	296,119
Cashflows from Investing		Activities
Purchase of property	plant	and equipment		(5,265)	(251,760)
Purchase of intangible	fixed assets				(4,200)
Interest received				18,460	1,352
Net cash generated	by/(used in) investing		activites	13,195	(254,608)
Net (decrease)/increase		in cash	10	(201,962)	41,511
Cash at the beginning	ofthe year			1,655,054	1,613,543
Cash at the end ofthe	year			1,453,092	1,655,054

Reconciliation ofnet m	ovement in f	unds to net cash	flow from
		2022	2021
		8
Net income / (Expenditure)		(185,580)	258,294
Adjusted for
Depreciation charge		11,586	15,383
Amortisation charge		2,050	2,587
(Profit)/Loss on disposal ofassets			7,237
Receipt ofgifi of invsstmenl	for resale	(4,875)
Interest from deposits		(18,460)	(1,352)
(Increase)/decrease in debtors		(32,655)	18,725
Increase/(decrease) in creditors		12,778	(4,755)
Net cash used in operating	activities	(215,157)	296,119

3. Donati	ons and Gifts
			2022			2021
	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds	funds	funds	funds	funds
	g	F	6	6	6	f
Individuals	1,407,981	581,246	1,989,227	1,344,773	657,827	2,002,600
Churches 8 other groups	132,082	130,075	262,157	151,706	86,557	238,263
Trusts	30,802	18,991	49,793	24,006	5,110	29,116
ICA partner ministries		469,967	469,967		700,914	700,914
Legacies	257,701		257,701	120,007		120,007
	1,828,566	1,200,279	3,028,845	1,640,492	1,450,408	3,090,900

					2022
		Grants	Direct costs	Support costs	Total
		g	g		F
		(see note 5)	(see note 6)	(see note 7)
Costs of	raising funds
Fundraising			245,288	36,631	281,919
Charitable	activities
Providing	them the TOOLS	1,420,508	423,855	108,735	1,953,098
Raising their VOICE			888,419	146,645	1,035,064
		1,420,508	1,557,562	292,011	3,270,081
					2021
		Grants	Direct costs	Support costs	Total
Costs of	raising funds
Fundraising		(see note 5)	(see note 6)	(see note 7)
Charitable	activities		224,448	44,080	268,528
Providing	them the TOOLS	1,185,981	362,480	88,867	1,637,328
Raising their VOICE			784,976	174,759	959,735
		1,185,981	1,371,904	307,706	2,865,591

	Tots I 2022	Tots I 2022	Total	2021
	No.		No.
Central Asia	10	66,426		54,330
Middle East/Gulf		318,483	17	220,680
North East Afnca	22	409,450	26	426,201
West Africa	27	151,768	17	125,635
South Asia	118	258,675		219,499
South East Asia	19	144,763	23	139,636
Other	13	70,943
	243	1,420,508	131	1,185,981

				2022			2021
*Seenote	8	Staff costs'	Other costs	Total costs	Staff costs'	Other cosba	Total costs
		f	f	f	f	f	f
Costs ofraising funds
Fundrais	ing	117,316	127,972	245,288	108,390	116,058	224,448
Charitable	activities
Providing	them the TOOLS	244,774	179,081	423,855	226,626	135,854	362,480
Raising their VOICE		564,182	324,237	888,419	522,589	262,387	784,976
		926,272	631,290	1,557,562	857,605	514,299	1,371,904

						2022	2022					2021
*Seenote 8		Staff costs"	Other	costs		Total costs		Staff costs' Other		costs	Total costs
		8	8						K f			f
Costs ofraising	funds
Fundrais ing		28,986			7,645		36,631		28,076 16,004			44,080
Charitable activities
Providing them	the TOOLS	68,797		18,145			86,943		56,602 32,265			88,867
Raising their VOICE		116,039		30,606			146,645		111,308 63,451			174,759
		213,823		56,396			270,219		195,986 111,720			307,706
8. Staff costs
							2022		2021
		Notes
Wages and salaries						942,604			838,864
Social security	costs					94,255			79,758
Pension costs						93,810			96,054
Redundancy									29,246
Group Life policy							9,425		9,668
						1,140,094			1,053,590
Total split asfollows:								2022				2021
			Direct		Support		Tots I	staff	Direct	S upport		Tots I staff
		(note 6)			(note	7)			(note 6)	(note	7)
Costs of raising funds			117,316		28,986		146,302		108,390	28,076		136,466
Charitable	activities
Providing them the TOOLS			244,774		68,798		313,571		226,626	56,602		283,228
Raising their VOICE			564,182		116,039 680,221				522,589	111,308		633,897
			926,271		213,823		1,140,094		857,605	195,986		1,053,591

(20	21:f17k).	21:f17k).	21:f17k).
	The average number ofemployees			was:	2022	2021
	Management
	Administration and	support
	Overseas project	management	and UK		18	17
	information and education
					29	26
Net	Income/Expenditure	forthe Year

		2022	2021
		f	f
Depreciation ofassets	(see note 11)	13,635	17,970
Auditors' remuneration		15,990	14,019
Hire ofequipment		6,794	6,674

			Non cash
2022	As at 1 Jan 2022	Cash flows	movements	As at 31 Dec 2022
Cash at bank	665,179	(427,413)		237,766
Cash on deposit	989,875	225,451		1,215,326
Net Cash	1,655,054	(201,962)		1,453,092
			Non cash
2021	As at 1Jan 2021	Cash flows	movements	Asat 31Dec 2021
Cash at bank	522,684	142,495		665,179
Cash on deposit	1,090,860	(100,985)		989,875
Net cash	1,613,544	41,510		1,655,054

			Property	Computer Equipment	Ofsce Equipment	Leasehold Improvements	Total
Cost
At 1st January 2022			250,000	77,517	33,338		360,855
Additions				5,265			5,265
Disposals
At 31st December	2022		250,000	82,782	33,338		366,120
Depreciation
At 1st January 2022			1,140	70,027	32,503		103,670
Charge for year			3,420	7,330	835		11,585
Disposals
At 31st December	2022		4,560	77,357			115,255
Net book values
At 31st December	2022		245,440	5,425	(0)		250,865
At 31st December	2021		248,860	7,490	835		257,185
Depreciation rates: Straight-line
Property- remainder		oflease
Computers- 33.3% per annum
Oece equipment-	25% per annum
Intangible Assets
						Softvrare Development	Total
Cost
At 1st January 2022						25,345	25,345
Additions
Disposals
At 31st December	2022					25,345	25,345
Depreciation
At 1st January 2022						21,195	21,195
Charge for year						2,050	2,050
Disposals
At 31st December	2022					23,245	23,245
Net book values
At 31st December	2022					2,100	2,100
At 31st December	2021					4,150	4,150

		2022	2021
		6	8
Due within	one year
Other debtors		54,068	27,954
Prepayments		25,852	29,271
Accrued legacies		25,700	15,740
		105,620	72,965

	2022	2021
	f	6
Trade creditors	28,504	24,912
Other creditors	18,725	19,201
Accruals	45,390	35,728
	92,619	79,841

					Balance	Income	Expenditure	Transfers	Balance
					01dsn-22				31-Dec-22
					f	f
General Resene		Fund			602,684	1,883,938	(1,782,256)	(20,000)	684,366
Designated	Fund	- Grant Reponse		Fund	200,000			(198,083)	1,917
Designated	Fund	- Property	resene		250,000				250,000
Designated	Fund-	Property	repairs		170,000		(21,791)		148,209
Designated	Fund-	new property						100,000	100,000
					1,222,684	1,883,938	(1,804,047)	(118,083)	1,184,492
					Balance	Income	Expenditure	Transfers	Balance
					014an-21				31-Dec-21
					f		f	f	f
General Resene		Fund			726,383	1,608,729	(1,490,229)	(242,199)	602,684
Designated	Fund	- Grant Reponse		Fund	200,000	64,500	(64,500)		200,000
Designated	Fund	- Property	resene					250,000	250,000
Designated	Fund	Property	repairs					170,000	170,000
					926,383	1,673,229	(1,554,729)	177,801	1,222,684

within our obj	e	ctives	as described o	n page 5.
				Balance	Income	Expenditure	Transfers	Balance
				01Jan-22				31-Dec-22
				6
Christians forced to	iles			2,023	169,322	(87,895)	(62,359)	21,091
Families ofChristian		martyrs		93,108	32,736	(113,220)	(12,624)	0
Prisoners offaith and		their families		45,901	100,876	(106,991)		39,786
Christians su6ering	oppression		and uiolence	78,702	78,221	(223,622)	66,699	(0)
Central Asia				1,898	37,215	(64,750)	27,501	1,864
Middle EasUGulf				12,286	83,402	(102,993)	12,538	5,233
Norlh East Africa				329,112	445,672	(376,971)	462	398,275
West Africa				13,199	11,175	(37,548)	22,543	9,369
South Asia				46,496	71,025	(140,148)	58,673	36,046
South East Asia				18,183	19,211	(12,118)	113	25,389
Personal Support				195	38,907	(37,915)		1,187
Generic funds and other				45,726	32,206	(81,268)	4,539	1,203
				686,829	1,119,968	(1,385,439)	118,085	539,443
				Balance	Income	Expenditure	Transfers	Balance
				01Jan-21				31-Dec-21
								6
Families ofChristian		martyrs		51,208	143,198	(101,298)		93,108
Prisoners offaith and		their families		78,369	74,031	(106,499)		45,901
Christians sullering	oppression		and uolence	38,629	90,165	(126,771)		2,023
Christians forced to	lice			26,981	203,584	(151,863)		78,702
Central Asia				7,193	18,233	(23,528)		1,898
Middle East/Gulf				25,602	119,340	(132,656)		12,286
North and East Africa				329,774	383,489	(384,151)		329,112
West Africa				28,321	55,420	(70,542)		13,199
South Asia				65,798	91,152	(110,454)		46,496
South East Asia				34,166	23,735	(39,718)		18,183
Pemonal Support				196	43,354	(43,355)		195
Generic funds and other				38,599	204,955	(20,027)	(177,801)	45,726
				724,836	1,450,656	(1,310,862)	(177,801)	686,829

18. An	alysis of Net A	ssets Between Funds
		Fixed assets	Cash	Net Current assets	Totals
				f
Restricted	funds		529,198	10,245	539,443
Unrestricted	funds	252,965	923,893	7,632	1,184,491
		252,965	1,453,091	17,877	1,723,934
2021		Fixed assets	Cash	Net Current assets	Totals
			f	f	f
Restricted	funds		678,742	8,068	686,829
Unrestricted	funds	261,335	976,312	(14,964)	1,222,684
		261,335	1,655,054	(6,896)	1,909,513

19. O	the	r Financial Com	mitments
			2022		2021
			Office	Premises	Office	Premises
Operating	Leases		Equipmentf	Rentalf	Equipmentf	Rents If
Due under	1	year	6,674	225	6,674	225
Due between		2 lo 5years	13,348	900	18,353	900
Due aRer	more than 5years			15,019		15,007
			20,022	16,144	25,027	16,132