2022-12-31-accounts - Siloam Christian Ministries Limited

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					Page
Trustees' annual report (incorporating the			director's	report)
Independent examiner's report		to the trustees
Statement offinancial	activities	(including	income and
expenditure account)					15
Statement offinancial	position				16
Notes to the financial	statements
The following pages	do not form part ofthe financial statements
Detailed statement of	financial	activities			31
Notes to the detailed	statement	offinancial	activities		32

Registered	Registered	charity	name	name	Siloam Christian	Siloam Christian	Ministries
Charity registration			number		327396
Company	registration			number	02104165
Principal	office and		registered		18 Mulberry	Avenue
office					Turnstone	Business Park
					Widnes
					Cheshire
					WA8 OWN
The trustees					Mr J J Eld
					Mr P M Gale
					Mr R P Norton
Independent		examiner			Giles Mattocks		FCA Mattocks	Grindley
					18Mulberry	Avenue
					Turnstone	Business Park
					Widnes
					Cheshire
					WAS OWN

		NO OF		GIFT AID
		DONATIONS	VALUE	RECEIVED
			f	6
2022		7,217	279,463	28,250
2021		7,734	272,438	31,518
2020		7,507	276,868	28,993
2019		7,659	251,600	29,063
DONATIONS	RECEIVED	BYWAY OF WILLS AND LEGACIES
		NO OF		%OF
		WILL		OVERALL
		GIFTS	VALUE	INCOME
			6
2022			5,973
2021			0
2020			22,807
2019			7,746
DONATIONS	RECEIVED	DIRECTLY VIA THE BANK INC'BMSO
				%OF
		NO OF		OVERALL
		DONATIONS	VALUE	INCOME
2022		5,162	174,887	62.58
2021		5,201	146,754	53.87
2020		5,175	132,144	47.73
2019		5,042	108,938	43.30

TIONS RECEIVED F	ROM CURRENT YEAR'S DIRE	CT MAILING C	AMPAIGNS
				%INCOME
				OF TOTAL
	NO OF	GROSS		DONATED
	DONATIONS	INCOME	COSTS	INCOME
		E	5
2022	1,652	71,369	13,105	25.54
2021	2,124	96,743	14,297	35.51
2020	1,812	76,466	16,544	27.21
2019	2,116	91,551	26,562	36.39

				%OF
				OVERALL
		NO OF		DONATED
		DONATIONS	VALUE	INCOME
			5
2022		142	6,924	2.48
2021		65	2,254	0.83
2020		110	4,823	1.74
2019		70	5,187	2.06
ATIONS	RECEIVED FROM UNSOLICITED MISCELLANEOUS LETTERS
				%OF
				OVERALL
		NO OF		DONATION
		DONATIONS	VALUE	INCOME
			F
2022		258	20,310	7.27
2021		344	26,687	9.80
2020 (incl 1 grant ofEt0,000)		404	40,628	14.67
2019		427	38,177	15.17

COMPARISON	MAILING FUNDRAISING	MAILING FUNDRAISING	CANIPAIGNS BYTHE YEAR	CANIPAIGNS BYTHE YEAR
	NO OF			NET %OF
	ITEMS	NO	OF	INCOME RESPONSE
	MAILED	RESPONSES		RAISED TO MAILING
2022	12,858	1,652		58,263 12.85
2021	13,775	2,124		82,446 15.42
2020	17,527	1,812		58,793 10.34
2019	23,808	2,116		64,989 8.89

			Year e	nded	31 Decemb	er 2022
						2022		2021
					Unrestricted	Restricted
					funds	funds	Total funds	Totalfunds
				Note	6	6	F
Income and endowments
Donations and	legacies			5	97,791	209,868	307,659	305,666
Investment income				6	20,733		20,733	20,634
Total income					118,524	209,868	328,392	326,300
Expenditure
Expenditure on	charitable	activities		7,8	114,987	212,784	327771	310,404
Total expenditure					114,987	212,784	327,771	310,404
Net income					3,537	(2,916)	621	15,896
Transfers between funds					7,659	(7,659)
Other recognised gains		and	losses
(Losses)/gains	from revaluation		offixed
assets						(10,894)	(10,894)	6,213
Gains/(losses)	from revaluation		of
investments						(1,725)	(1,725)	860
Net movement	in funds				11,196	(23,194)	(11,998)	22,969
Reconciliation	offunds
Total funds brought forward					563,877	117,391	681,268	658,299
Total funds carried forward					575,073	94,197	669,270	681,268

				31 Decem	ber 202	2
						2022		2021
					Nots
Fixed assets
Tangible fixed assets					14		4,499	4,999
investments					15		529,203	539,066
							533,702	544,065
Current assets
Stocks					16	1,000		1,000
Debtors					17	8,019		9,277
Cash at bank	and	in	hand			135,918		137,645
						144,937		147,922
Creditors: amounts			falling	due within one year	18	(9,369)		(10,719)
Net current	assets						135,568	137,203
Total assets	less	current		liabilities			669,270	681,268
Net assets							669,270	681,268
Funds ofthe charity
Restdicted income		funds:
Revaluation		reserve					27,691	38,585
Other restricted			income funds				66,506	78,806
Unrestricted	funds						575,073	563,877
Total charity	funds				20		669,270	681,268

								Unrestricted	Restricted	Total Funds
								Funds	Funds	2021
								6	6
	Donations
	Donations							67,502	204,947	272,449
	Gift Aid							33,217		33,217
	Legacies
	Legacies
								100,719	204,947	305,666
6.	Investment		income
							Unrestricted	Total Funds	Unrestricted	Total Funds
							Funds	2022	Funds	2021
								6	6
	Income from		investment		properties		17,498	17,498	17,997	17,997
	Income from		listed investments				159	159
	Bank interest			receivable			3,076	3,076	2,637	2,637
							20,733	20,733	20,634	20,634
7.	Expenditure		on charitable			activities	by fund type
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2022
								6	E	6
	Overseas	aid		projects				3,732	195,367	199,099
	Fundraising		and publicity					88,223	17,119	105,342
	Management			and administration				13,025	298	13323
	Support costs							10,007		10,007
								114,987	212,784	327,771
								Unrestricted	Restricted	Total Funds
								Funds	Funds	2021
								6	F	6
	Overseas	aid		projects				3,054	182,813	185,867
	Fundraising		and publicity					87,521	14,202	101,723
	Management			and administration				12,917	480	13,397
	Support costs							9,417		9,417
								112,909	197,495	310,404

8.	Expenditure		o	n charitable	activ	ities by	activity type	activity type
							Activities
							undertaken		Support	Total funds	Total fund
								directly	costs	2022	2021
								6		6
	Overseas aid projects Fundraising and publicity Management and administration Governance costs							199,099 105,342 13,323	5,669 4,338	204,768 105,342 13i323 4,33&	191,333 101,723 13,397 3,951
								317,764	10,007	327,771	310,404
9.	Analysis of	support costs							Governance
						Overseas aid
								projects		Total 2022	Total 2021
										F	F
	Premises							4,137		4,137	4,056
	General office							1,532		1,532	1,410
	Governance		costs						4,338	4,338	3,951
								5,669	4,338	10,007	9,417
10.	Net income
	Net income	is		stated after	charging/(crediting):
										2022	2021
										6	K
	Depreciation		oftangible fixed assets							500	556
11.	Independent			examination	fees
										2022	2021
										5	5
	Fees payable			to the independent		examiner		for:
	Independent		examination		ofthe	financial	statements			2,400	2,400
	Other financial			services						1,551	1,551
										3,951	3,951
12.	Staff costs

Mr Richard Norton received a salary ofE29,011for his em Tangible fixed assets	ployment as Director ofthe	charity.
	Fixtures and
	fittings	Total
	E	E
Cost
At 1January 2022 and 31 December 2022	30.026	30,026
Depreciation
At1 January 2022	25,027	25,027
Charge for the year	500	500
At 31 December 2022	25,527	25,527
Carrying amount
At 31 December 2022	4,499	4,499
At 31 December 2021	4,999	4,999

Investments
	Cash or cash	Listed	Investment
	equivalents	investments	properties	Total
		E	E	E
Cost or valuation
At 1 January 2022	55,125	62,397	421,544	539,066
Additions	2,756			2,756
Fair value movements		(12,619)		(12,619)
At 31December 2022	57,881	49,778	421,544	529,203
Impairment
At 1 January 2022 and
31 December 2022
Carrying amount
At 31 December 2022	57,881	49,778	421,544	529,203
At 31 December 2021	55,125	62,397	421,544	539,066

16.	The cash and CBSLtd which Stocks	cash equivalent figure relates to money held is earning interest at 5%per annum.	as Loan Stock in Green	Pastures
			2022	2021
			6	r.
	Raw materials	and consumables	1,000	1,000
17.	Debtors
			2022	2021
				5
	Trade debtors		1,500	2,801
	Prepayments	and accrued income	6,519	6,476
			8,019	9,277
18.	Creditors: amounts falling due within one year
			2022	2021
				E
	Trade creditors		3,342	4,244
	Accruals and	deferred income	3,217	4,117
	Social security	and other taxes	2,810	2,358
			9,369	10,719

		At				Gains and		At
		1 Jan 2022	Income	Expenditure	Transfers	losses	31 Dec 2022
		6	F	6		F		6
General funds		563,877	118,S24	(114,987)	7,659			575,073
		At				Gains and		At
		1 Jan 2021	Income	Expenditure	Transfers	losses	31 Dec 2021
			F	6	F
General funds		542,31S	121,353	(112,909)	13,111	3		563,877
Restricted	funds
		At				Gains and		At
		1 Jan 2022 F	Income F	Expenditure	Transfers f	losses F	31 Dec2022
Restricted	Funds	78,806	209,868	(212,784)	(7,659)	(1,725)		66,506
Revaluation
reserve		38585				(10,894)		27,691
		117,391	209,868	(212,784)	(7,659)	(12,619)		94,197
		At				Gains and		At
		1Jan 2021	Income	Expenditure	Transfers	losses	31 Dec 2021
Restricted	Funds	83,608	204,947	(197,495)	(13,111)	857		78,806
Revaluation
reserve		32,372				6,213		38,585
		115,980	204,947	(197,495)	(13,111)	7,070		117,391

			Balance
			01/01/22	Incoming	Outgoing	31/12/2022
			F	F	F	E
2	Project Portugal		9,914	72	(2,296)	7,690
3	Casa Ruxandra Romania		2,699		(2,699)
4 6	SVFJirani Centre Kenya Rehoboth Centre Philippines		1,416	2,856 14,364	(2,856) (15,780)
7	Love In Action india		652	30	(177)	505
8 9	Child Sponsorship Peru Sight Saving Ministry India		466 'I5,636	360 2,770	(797) (6,886)	29 11,520
10	Siloam Gospel Clinic Ghana			16,554	(13,572)	2,982
11	Christmas Outreach, Ukraine		5,446	885	(89)	6,242
12	Ministry ofSeth Copeland	in
Ghana				482	(482)
13	Light of Hope Mission india			19,557	(19,557)
14 17	Trans-Mission Partnerships Home Ministry		50 839	10,652 5	(2,567) (49)	8,135 795
18	Life Centre Advocacy		346	424	(706)	64
19	Children's Rescue Ministry	in
Nepal			1,462	420	(1,619)	263
20	PRR Romania			3,285	(3,285)
21	Children's Ministry in India		6,682	400	(1,537)	5,545
22	Child Sponsorship BG (Kenya)		13,082	8,681	(14,551)	7,212
23	Child Sponsor Kenya CCI		22			22
25	Personal Evangelism Training			55	(55)
26	Aid to Vietnam		1,772	642	(64)	2,350
31	Christmas Outreach Guinea
Bissau				735	(735)
32 37	Help to Pakistan's Poor Children's Bible Camps		342 18,419	12,143 20,342	(12,485) (38,761)
38	Christmas Parcels Portugal		47	1,998	(2,045)
39 42	Christmas Parcels Bulgaria Deaf Children in Kenya		8,536 548	5,321 8,364	(13,755) (7,369)	102 1,543
43	Child Sponsorship Vietnam			23,031	(23,031)
45	Child Sponsorship India		2,893	17	(2)	2,908
46	Gospel Ministry in India		5,157	1,675	(168)	6,664
47	Maj-Li's Ministry Portugal		479	1,743	(2,222)
50	Love to the Needy Israel			12,119	(12,'I19)
58	Lambwe Water Project Kenya		431	74	(505)
63	Sponsorship ofPastor India		2,635	360	(134)	2,861
64	Sponsor Bible Student India		232			232
65	Holistic Ministries		150	663	(264)	549
67	Critical Care Project India		453		(453)
68	Medical needs ofchildren	in
Kenya			440

72	Survival Packs Kenya	Survival Packs Kenya		120	300	(420)
73	Survival Packs Uganda			61	300	(361)
74	Survival Packs India			5		(5)
76	Christian Ministry in Peru			70	5,860	(5,928)
77	Extra Gifts-Sponsored	Children	in
Vietnam					3,804	(3,804)
78	Extra Gifts-Sponsored	Children	in
india					10	(154)
79	Extra Gifts-Blessed Generation				188	(39)	149
82	Ephesians Christian	School		164	1,480	(1,444)	200
83	Kenya's Needy Children				2,000	(2,000)
84	Destitute Children' s
Project-Kenya				669			669
85	Biblical Training-Christian
Leadersin Kenya				7,727	4,230	(5,292)	6,665
87	P &R Collins Ministry	Reserve		6,581	10,481	(2,705)	14,357
88	Christian Anti-Slavery	Today		405	42	(447)
90	Siloam's Christian Character			104		(12)	92
91	Suniival Packs in PerWLeg-up			95		(95)
99	Ukraine Emergency				25,182	(21,772)	3,410
				117,391	224,956	(248,150)	94,197
Analysis of net assets between funds
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2022
					S	E	F
Tangible fixed assets					4,499		4,499
Investments					479,479	49,724	529,203
Current assets					100,464	44,473	144,937
Creditors less than 1 year					(9,369)		(9,369)
Net	assets				575,073	94,197	669,270
					Unrestricted	Restricted	Total Funds
					Funds	Funds f	2021 8
Tangible fixed assets					4,999		4,999
Investments					476,724	62,342	539,066
Current assets					92,872	55,050	147,922
Creditors less than 1 year					(10,719)		(10,719)
Net	assets				563,876	117,392	681,268

		Year ended 31 Decemb	er 2022
			2022	2021
			6	E
Income and endowments
Donations and legacies
Donations			272, 13'I	272,449
Gift Aid			29,555	33,217
Legacies			5,973
			307,659	305,666
Investment income
Income from investment	properties		17,498	17,997
Income from listed investments			159
Bank interest receivable			3,076	2,637
			20,733	20,634
Total income			328,392	326,300
Expenditure
Expenditure on charitable		activities
Wages and salaries			73,598	69,397
Employer's NIC			570	79
Pension costs			15200	1,453
Rent			10,285	10,075
Repairs and maintenance			589	595
Other establishment			4,137	4,056
Motor and travelling			1,958	259
Legal and professional	fees		7,792	7,045
Telephone			793	785
Other office costs			11,966	12,156
Depreciation			500	556
Bank charges			2,787	3,684
Financial assistance			193,727	161,348
Advertising and promotion			16,799	18,081
Financial assistance to	other	organisations	1,070	835
			327,771	310,404
Total expenditure			327,771	310,404
Net income			621	15,896

		Y	ear ended 31 Decemb	er 2022
				2022	2021
				5
Expenditure on charitable		activities
Overseas aid projects
Activities undertaken	directly
Motor and travelling				1,515
Bank charges				2,787	3,684
Financial assistance				193,727	181,348
Financial assistance to	other	organisations		1,070	835
				199,099	185,867
Support costs Repairs &maintenance				589	595
Premises costs				4,137	4,056
Motor and travel(ing				443	259
Depreciation				500	556
				5,669	5,466
Fundraising and publicity
Activities undertaken	directly
Staff costs				73,598	69,397
Employer's NIC				570	79
Pension costs				1,200	1,453
Legal and professional	fees			3,454	3,094
Postage				10,074	10,198
Advertising and promotion				16)446	17,502
				105,342	101,723
lillanagement and administration
Activities undertaken	directly
Operating leases - land	and	buildings		10,285	10,075
Telephone				793	785
Other office costs				1,892	1,958
Exhibitions and conferences				353	579
				13,323	13,397
Governance costs
Governance costs - accountancy			fees	4,338	3,951
Expenditure on charitable		activities		327,771	310,404

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