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|Trustees||Mr David Megarry|||
|---|---|---|---|---|
|||Dr Cherith Semple|||
|||Rev Stephen
Richmond|||
|Key Management|Personnel||||
|Directors||Rev. Gordon Stewart|||
|||MrAlex
Hays|||
|Charity number||327165|||
|Principal address||Northwich
Business Centre|||
|||Meadow Street|||
|||Northwich|||
|||Cheshire|||
|||CW9 5BF|||
|Auditor||Riverside Accountancy|Lancaster|Limited|
|||Statutory Auditor|||
|||26 StGeorges Quay|||
|||Lancaster|||
|||LA1 1RD|||
|Bankers||NatWest
Bank|||
|||Western Avenue|||
|||Waterside
Court|||
|||Chatham
Marine|||
|||Chatham|||
|||ME4 4RL|||
|Accountant||JA Fell and Co|||
|||40 Hoghton
Street|||
|||Southport|||
|||Merseyside|||
|||PR9 OPQ|||
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|||Page|
|---|---|---|
|Trustees'
report||1-7|
|Independent
auditor's|report|8- 11|
|Statement offinancial|activities|12|
|Balance sheet||13|
|Statement ofcash flows||14|
|Notes to the financial|statements|15-24|
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||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|
||||funds|funds||funds|funds||
|||Notes|2022
f|2022||2021f|2021f|2021f|
|Income from:|||||||||
|Donations
and legacies||2|707,861|425,047|1,132,908|765,458|605,558|1,371,016|
|Investments||3|313||313|612||612|
|Total income|||708,174|425,047|1,133,221|766,070|605,558|1,371,628|
|~ECht|||||||||
|Raising funds||4|59,663||59,663|55,789||55,789|
|Charitable
activities||6|745,084|528,158|1,273,242|660,778|336,794|997,572|
|Total expenditure|||804,747|528,158|1,332,905|716,567|336,794|1,053,361|
|Net (outgoing)/incoming|||||||||
|resources before transfem|||(96,573)|(103,111)|(199,684)|49,503|268,764|318,267|
|Gross transfers|between||||||||
|funds|||(23,788)|23,788||(11,347)|11,347||
|Net (expenditure)/income||for|||||||
|the year/|||||||||
|Net movement|in funds||(120,361)|(79,323)|(199,684)|38,156|280,111|318,267|
|Fund balances at 1 January|||||||||
|2022|||187,488|439,495|626,983|149,332|159,384|308,716|
|Fund balances|at 31||||||||
|December 2022|||67,127|360,172|427,299|187,488|439,495|626,983|
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||||||||2022||2021||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Notes|8||6||
|Current assets|||||||||||
|Debtors|||||||8,207||10,522||
|Cash at bank and|||in|hand|||439,624||635,139||
||||||||447,831||645,661||
|Creditors:|amounts|||falling due within|||||||
|one year||||||12|(20,532)||(18,678)||
|Net current||assets||||||427,299||626,983|
|Income funds|||||||||||
|Restricted|funds|||||14||360,172||439,495|
|Unrestricted||funds||||||67,127||187,488|
|||||||||427,299||626,983|
|The financial||statements|||w re approved|by the Trustees on ...2Z .9/..+
/~ g|||||
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|||||||2022|||2021||
|---|---|---|---|---|---|---|---|---|---|---|
||||||Notes|8||8|||
|Cash flows from operating|||activities||||||||
|Cash (absorbed|by)/generated|||from|20||||||
|operations|||||||(195,828)|||328,667|
|Investing
activities|||||||||||
|Interest received||||||313||612|||
|Net cash generated
from||investing|||||||||
|activities|||||||313|||612|
|Net cash used|in financing||activities||||||||
|Net (decrease)/increase||in|cash and||cash||||||
|equivalents|||||||(195,515)|||329,279|
|Cash and cash equivalents|||at|beginning|ofyear||635,139|||305,861|
|Cash and cash|equivalents|||at end of|year||439,624|||635,139|
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|Donations|and legacies|||||||
|---|---|---|---|---|---|---|---|
|||Unresbdicted|Restricted|Total|Unrestricted|Restricted|Total|
|||funds|funds||funds|funds||
|||2022f|2022f|2022f|2021f|2021|2021f|
|Donations|and gifts|707,861|425,047|1,132,908|742,108|605,558|1,347,666|
|Job Retention Scheme||||||||
|Grants receivable|||||23,350||23,350|
|||707,861|425,047|1,132,908|765,458|605,558|1,371,016|
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|||Unrestricted|Unrestricted|
|---|---|---|---|
|||funds|funds|
|||2022f|2021
f|
|Interest|receivable|313|612|
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||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||2022|2021|
||||g|6|
|Fundraisin|and|ublici|||
|Seeking donations,||grants and legacies|59,663|55,789|
||||59,663|55,789|
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||||Grant|Ministry|Total|Total|
|---|---|---|---|---|---|---|
||||funded|work|2022|2021|
||||activity||||
||||f||||
|Staff costs|||50,835|219,472|270,307|235,970|
|Grant funding|ofactivities (see note 7)||833,926||833,926|670,033|
|Share of support costs (see note 8)|||102,346|59,543|161,889|83,949|
|Share ofgovernance||costs (see note 8)|3,560|3,560|7,120|7,620|
||||990,667|282,575|1,273,242|997,572|
|Analysis
by|fund||||||
|Unrestricted|funds||462,509|282,575|745,084||
|Restricted funds|||528,158||528,158||
||||990,667|282,575|1,273,242||
|Forthe year|ended|31 December 2021|||||
|Unrestricted|funds||330,845|223,557||536,960|
|Restdcted funds|||361,565|||361,565|
||||774,015|223,557||997,572|
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||2022|2021|
|---|---|---|
||8|8|
|Grants to institutions:|||
|Asia Harvest|109,212|101,526|
|Run Ministries|15,000|9,569|
|Genesis NGO|60,094|50,067|
|Global Impact|32,037|18,700|
|India Village Ministries|15,000|43,484|
|Impact Middle East|64,700|67,210|
|MCCP|11,756|14,318|
|Pars Theological|31,000|25,000|
|LIFM|30,000|25,868|
|New Life|1,649||
|Salt and Light|16,074|8,000|
|Christian Far East Ministry|40,000|6,000|
|Al Massira||15,000|
|Shelter Asia|24,000||
|Dula International||5,000|
|ICI|48,118|20,420|
|PGM|100,820|62,335|
|Delhi Bible Institute|38,900|20,000|
|Laos Fish Farms|83,685|46,223|
|Samaritan
Creations|9,268|9,272|
|OMF International||12,355|
|MMC|4,800|8,747|
|Chisel|13,737|9,070|
|Backto the Bible|15,000|9,000|
|Life4Bangladesh|17,580|10,043|
|Other|51,496|72,826|
||833,926|670,033|
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|8|Support costs|Support costs|||||||
|---|---|---|---|---|---|---|---|---|
||||Support|Governance|2022Support costs||Governance|2021|
||||costs
6|costs|||costsf||
||Staff costs||33,865||33,865|31,976||31,976|
||Exchange|(gains)/losses|(1,035)||(1,035)|801||801|
||Overheads||31,841||31,841|29,237||29,237|
||Overseas|travel costs|45,179||45,179|(255)||(255)|
||UK travel costs||10,213||10,213|6,411||6,411|
||UK motor|expenses|20,460||20,460|10,454||10,454|
||Resources||17,996||17,996|4,020||4,020|
||Bank charges||3,370||3,370|1,305||1,305|
||Audit fees|||3,820|3,820||3,540|3,540|
||Accountancy
fees|||3,300|3,300||4,080|4,080|
||||161,889|7,120|169,009|83,949|7,620|91,569|
||Analysed|between|||||||
||Charitable|activities|161,889|7,120|169,009|83,949|7,620|91,569|
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|The average|monthly
numb|er
ofemployees
during the year|was:||
|---|---|---|---|---|
||||2022|2021|
||||Number|Number|
|Administration|and governance||2|2|
|Fundraising|and charitable|work|12|11|
|Total|||14|13|
|Employment|costs||2022|2021
6|
|Wages and salaries
Social security costs|||269,585
17,542|237,040
15,280|
|Other pension costs|||17,045|15,626|
||||304,172|267,946|
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||There wer|e no emplo|yees
whose annual
remuneration
was more tha|n f60,000.||
|---|---|---|---|---|---|
|11|Debtors|||||
|||||2022|2021|
||Amounts|falling due|within one year:|E|8|
||Other debtors|||8,207|10,522|
|12|Creditors:|amounts|falling due within one year|||
|||||2022|2021|
|||||6|8|
||Other taxation and social security|||5,995|5,125|
||Trade creditors|||824||
||Accruals|||13,713|13,553|
|||||20,532|18,678|
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||||||||Movement
in funds|Movement
in funds|||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Balance at|Incoming|Resources|Transfers|Balance et|
|||||||1 January|resources|expended||31 December|
|||||||2022f||||2022
f|
||Asia General|||Fund||46,602|131,673|(146,701)||31,574|
||Bhutan|||||2,170|3,971|(2,643)|252|3,750|
||Burma|||||5,886|8,157|(13,904)|268|407|
||Central Asia|||||1,328|38,394|(35,915)||3,807|
||China|||||15,451|26,841|(27,597)|50|14,745|
||Disaster|||||49,831|13,427|(64,285)|1,027||
||India|||||7,012|10,708|(7,157)|134|10,697|
||Restricted||Countries|||53,223|40,013|(61,553)|1,969|33,652|
||Mongolia|||||56,253|11,915|(35,047)||33,121|
||Nepal|||||130,888|14,671|(34,831)||110,728|
||Sri Lanka|||||11,940|3,998|(4,377)||11,561|
||Vietnam|||||376|150|(567)|88|47|
||Digital ministries|||||1,622|3,883|(25,379)|20,000|126|
||Widows|Fund||||46,441|26,010|(22,899)||49,552|
||Scripture|||||10,472|11,230|(13,463)||8,239|
||Bangladesh||||||1,213|(1,213)|||
||Easter appeal||||||42,756|(30,627)||12,129|
||Christmas||appeal||||36,037|||36,037|
|||||||439,495|425,047|(528,158)|23,788|360,172|
|15|Analysis|of||net assets|between funds||||||
||||||Restricted|Unrestricted|Total|Restricted|Unrestricted|Total|
||||||2022|2022|2022|2021|2021|2021|
||||||f|f||f|f|f|
||Fund balances at 31||||||||||
||December||2022 are||||||||
||represented|||by:|||||||
||Current|assets/(liabilities)|||67,127|360,172|427,299|439,495|187,488|626,983|
||||||67,127|360,172|427,299|439,495|187,488|626,983|
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|non-cancellable
operating
leases, which fall due as follow|s:||
|---|---|---|
||2022f|2021f|
|Within one year|14,000|5,359|
|Between two and five years|14,000|7,431|
||28,000|12,790|
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|Cash generated
from|operations|operations|||2022f|2021
f|
|---|---|---|---|---|---|---|
|(Deficit)/surplus
for the|year||||(199,684)|318,267|
|Adjustments
for:|||||||
|Investment
income recognised||in statement|offinancial|activities|(313)|(612)|
|Movements
in working|capital:||||||
|Decrease
in debtors|||||2,315|13,271|
|Increase/(decrease)
in|creditors||||1,854|(2,259)|
|Cash (absorbed
by)/generated||from operations|||(195,828)|328,667|
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