AGLOW INTERNATIONAL (BRITAIN) DIRECTORS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 JOHN KERR & COMPANY CHARTERED ACCOUNTANTS AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## CONTENTS _______________________________________________________________________________________ Contents Page 1 - 4 Trustees Report 5 Independent Examiner's Report 6 Statement of Financial Activities 7 Balance Sheet 8 - 12 Notes forming part of the financial statements 13 - 14 National Board of Britain Receipts and Payments Account AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## INFORMATION _______________________________________________________________________________________ President Evanne McVeigh Vice President, Finance Elizabeth De Silva Vice President Administration Doreen Icilda Henry Vice President Conferences Vanessa Anne Wilthew Vice President Affiliations Doreen Icilda Henry Vice President Memberships Helen Elizabeth Hunter Vice President Israel / Islam Glenys Denise Macdonald Vice President Eastern Europe Helen Elizabeth Hunter National Prayer Co-ordinator Georgina Danso (resigned 31 December 2021) Vice President, Leadership Development Elizabeth De Silva Address: PO Box 122 South Shields Tyne and Wear NE33 4WU Registered Charity Number: 327825 Independent Examiner Bruce Fairgrieve BSc CA John Kerr & Company, Chartered Accountants 32a Hamilton Street Saltcoats KA21 5DS Bankers TSB Plc Glasgow Constitution Aglow International (Britain) is constituted by Trust Deed, dated 11 April 1988. The Trust was registered with the Charity Commission on 15 June 1988. Subsequent trustees are appointed by the National Executive Board. AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2021 1 The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2021. ## Statement of Trustees Responsibility Charity law requires the trustees to prepare financial statements for each financial year, which give the state of affairs of the charity and the income and expenditure of the charity for that year. The trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with relevant law. They are also responsible for safe guarding the assets of the charity. ## Financial results The results for the year and the year-end financial position are contained in the accounts presented in Sterling £. During the year the charity made a surplus of £19,737 and at the year end had unrestricted reserves of £216,041 ## Reserves policy It is the Trustees intention to maintain a prudent reserve of at least six months’ turnover which will be available to meet unplanned expenditure and to support projects. At end of December 2021, £216,041 was available in the general fund to meet such expenditure. The Trustees have considered the ability of the Trust to meet all liabilities as they fall due, for at least 12 months from the date of this report and are satisfied that this is the case. The accounts therefore have been presented on a going concern basis. ## Trustees and oficers The following trustees held office for the whole of the year from 1 January 2021 to the date of this report unless otherwise indicated: Evanne McVeigh - Chairperson Glenys Denise Macdonald Georgina Danso ## Objectives and Activities Aglow International (Britain) is an international, interdenominational organisation, which aims to promote unity and fellowship among all Christian believers and to encourage women and men to be committed to and recognise their role in Church and society according to the Scriptures. In setting our objectives the Trustees have given careful consideration to the Charity Commissions public benefit guidance. The main means of achieving these objectives include the following; however due to lockdown many of these have been restricted:- - a) Monthly outreach meetings are held in the locality where Aglow is established. Since lockdown monthly outreach meetings have been held via zoom. More recently some are being held in person again. - b) Women and men are encouraged to open their homes for prayer and Bible study or to outreach to neighbours via coffee mornings / evenings with a dynamic testimony. - c) Conferences are held at National and Area levels. - d) The Aglow International website www.aglow.org.uk currently covers all aspects of the ministry. - e) There is a prayer network across the nation to respond to any crisis or felt need. AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2021 2 Public Beneft in 2021 Outreach in the Community (Due to Covid-19 pandemic, many of our activities have been restricted): - Education and awareness events to highlight the issue of Human Trafficking - Supplying support/clothes/toiletries at a local Refuge Centre - Donating new baby items to a local baby bank - Prayer stalls at local markets - Representing Aglow in local events - Generations groups - Outreach stalls at local markets - Serving the homeless through baking and providing hot meals - Outreach to the elderly in care homes - Special Christmas projects (hampers, giving out gifts on high streets etc) - Donating household items, food and toiletries to Woman's Aid - Donations to a local alcohol free nightclub for young teenagers - Donated parcels (hat/scarf or socks/pants , toiletries and chocolate) to 'Streetwork' an outreach to the homeless - Outreach meetings and conferences providing Biblical teaching and prayer ministry leading to physical and emotional healing – Report Summary of Achievements during 2021 During the year under review Aglow has continued to reach out into communities, touch lives with love and care, and has seen many women, men and young people being helped, encouraged and strengthened in both practical and spiritual ways. On January 8[th] the Area and Local Leaders met on Zoom with the National Board for the Leaders’ Summit where there was time of vision casting, encouragement and teaching. There were 160 Area and Local Leaders in attendance. The Aglow European Leaders’ Summit, 22[nd] and 23[rd] January was held on Zoom. The main speakers were Jane Hansen-Hoyt, President & CEO of Aglow International, Edda Swan, Chair of the Aglow European Committee and Nonnie McVeigh, National President of Aglow Britain. An Area Teaching Day was held via Zoom on 27[th] March (Going Beyond) organised and led by the National Board. This replaced our usual bi-annual Area Conferences. Friday 15[th] and Saturday 16[th] October was our annual National Conference held via Zoom. The main speaker was Asher Intrater of Revive Israel and Tikkun Ministries. There were approximately 400+ delegates in attendance. One Monday every quarter (excluding August and December) 1 hour long Zoom Calls are held by a member of the National Board, to bring up to date information and to pray about important national issues connected with our Mandates for Israel and Islam. Aglow has a total of 72 affiliated groups, 3 unaffiliated groups, 4 affiliated Candlelight groups and 2 unaffiliated Candlelight groups, plus 2 affiliated Generations groups and 1 unaffiliated Generations group, 8 MOI affiliated groups (includes MOI Target Groups) and 2 unaffiliated MOI groups ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2021 3 ## Eastern Europe Britain continues to support the work in Belarus, Moldova, Romania, Ukraine and Bulgaria. An EE Prayer Letter went out to the Areas and Local Groups in January 2021 Invitations were given to all our EE leaders to join the Online Aglow European Leaders Summit in January 2021. Some of our EE leaders managed to join for parts of the conference sessions. We were able to arrange for Russian, Bulgarian and Romanian translation for this Summit, as well as for our National Conference in October 2021. Invitations were also given to all our EE leaders to join the Online Aglow Britain Conference in October 2021. All of our EE leaders managed to join for parts of the conference sessions. Two very successful online Conferences were held in April 2021. One Russian speaking, for Belarus and Ukraine Aglow, and the other Romanian speaking for Romania and Moldova. Both were well supported, with local worship leaders from Mogilev in Belarus, and from Adjud in Romania taking part and with Nonnie bringing the teaching. On the Romania/Moldova Conference there were 23 from Moldova joined and Marina reported they were very blessed by the teaching and the worship. There were several devices active and in all there would have been upward of 50 joined the call. Some good feedback received. For the Russian speaking conference upwards of 100 would have accessed the conference, with the worship team from Mogilev leading a powerful session of worship, and two Ukraine leaders shared testimony. Romania - Irene Anselmi continues to work as Regional leader for East Romania where there are 4 Prayer/ Bible Study groups and a children’s Feeding Programme. Some of the Aglow leaders have been active in helping with making and distributing food supplies for some of the more disadvantaged families in their communities during the pandemic. Some of the teenagers from the Feeding programme in Adjud were baptised. Gifts were made from Aglow Britain to the Adjud Children’s Feeding Programme. The Generations Group in the West, in Oradea has used Aglow Gift money to distribute Christmas gifts to needy families. Moldova – Marina Samoil along with the National Committee continues to oversee the work in Moldova. The Capital City Prayer Group has continued to connect by phone and internet during the period of the COVID-19 restrictions. Belarus - Helen Hunter continues to work with National Leader and Vitebsk Regional leader Albina Nikitova. Tatiana Nesterova continues as Regional Leader for Mogilev. Ukraine – Helena Blagodir remains as National Leader. Aglow ladies have previously been involved in hospital visiting and children’s work with many receiving salvation. Again, this work has had to be suspended during the period of the pandemic. Aglow meetings and visits in Odessa Prison also were disallowed but a donation has been sent to support the purchase of practical supplies gifted by Aglow to the women in the prison. Bulgaria – The work in Bulgaria continues. In 2021 funds were sent to supply food and to provide resources during Covid-19. AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2021 4 ## British Groups EE Fundraising Initiatives Local Groups throughout Britain are continuing to send funds in to National Office in support of the EE Work in a variety of ways. No Trips were made in 2021 ## Cyprus The work continues but activities were restricted in 2021 due to the pandemic. ## Men of Issachar Groups continue to be developed and grow. In 2021 we had groups in Peterhead, Ayrshire, Manchester, Gateshead, St Helens, Southport, Isle of Man, Edinburgh, Fort William and Yorkshire. ## Staf There continues to be 2 full time staff members; Evanne McVeigh, Elizabeth De Silva. ## Website & Publicity Our website is continually updated with relevant publicity. ## Constitution and Governance The charity was constituted in April 1988 by Trust Deed. The appointment of Trustees is made by the national Executive Board having considered the required skill sets of the Board of Trustees. New Trustees are given advice and training in their roles by existing Trustees ## _Approved by the Trustees and signed on their behalf_ ………………………………………………………………………………. Evanne McVeigh (Chairperson) National President 13 June 2022 ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ INDEPENDENT EXAMINER'S REPORT 5 _______________________________________________________________________________________ I report on the Trustees on my examination of the accounts of the Charity for the period ended 31 December 2021 which are set out on pages 6 to 11. ## _Responsibilities and basis of report_ As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act) I report in respect of my examination of the Trust’s accounts carried out under Section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## _Independent examiner's statement_ I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect: - The accounting records were not kept in accordance with section 130 of the Act; or - The accounts did not accord with the accounting records; or - The accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ……………………………………………………………. Bruce Fairgrieve BSc CA John Kerr & Company, Chartered Accountants 32a Hamilton Street Saltcoats Ayrshire KA21 5DS ……………………………………………………………. Date ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2021 6 |____________________________________
Incoming Resources
Donations, legacies and similar
incoming resources
Activities in furtherance of the
Charity objects
Interest receivable
Total incoming resources
Resources Expended
Gifts and donations
Cost of Activities
Support costs
Management and administration
Governance costs
Total resources expended
Net movement in funds
Fund balances brought forward
Fund balances carried forward|__________________
Note
4
5
6
7
8
9
10
======|________________
2021
£
89,622
27,879
280
117,781
======
25,663
25,692
40,177
4,112
2,400
98,044
19,738
196,304
216,042|________________
2020
£
107,706
34,095
675
_______ _______
142,476
======
43,350
40,212
45,903
5,514
2,560
_______ _______
137,539
_______ _______
4,937
191,367
_______ _______
196,304
======| |---|---|---|---| The notes on pages 8 to 12 form part of the financial statements. All funds are unrestricted. ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## BALANCE SHEET AS AT 31 DECEMBER 2021 7 _______________________________________________________________________________________ |||2021||2020|| |---|---|---|---|---|---| ||Note|£|£|£|£| |Fixed Assets|12||-||-| |Current Assets|||||| |Debtors|13|868||1,726|| |Cash at bank||218,236||197,624|| |||_______||_______|| |||219,104||199,350|| |Creditors|||||| |Amounts falling due|within||||| |one year|14|(3,062)||(3,046)|| |||_______||______|| |Net Current Assets|||216,042||196,304| |||||_______|_______| |Total Assets Less Current Liabilities||||216,042|196,304| |||||======|======| |Represented By:|||||| |General Fund - Unrestricted||||216,042|196,304| |||||======|======| The financial statements were approved by the Board of Trustees on the 13 June 2022. ........................................................................................ Evanne McVeigh Chairperson of Trustees 13 June 2022 The notes on pages 8 to 11 form part of the financial statements. AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 8 _______________________________________________________________________________________ ## 1 Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a) Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011. The Charity constitutes a public benefit entity as defined by FRS 102. ## b) Preparation of accounts on a going concern basis The uncertain economic outlook caused by the COVID-19 pandemic is a significant area of financial uncertainty. The trustees are confident in their ability to continue until the pandemic subsides, on account of their significant cash balances at the year end. ## c) Funds structure The total funds of the charity are unrestricted. ## d) Income recognition Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notifications of the interest paid or payable by the bank. Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 9 _______________________________________________________________________________________ ## a) Expenditure recognition Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measure reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Support costs represent costs associated with running the National affairs and providing support to the Area and local Groups. Irrecoverable VAT is charged as a cost against the activity for which the expenditure is incurred. ## b) Debtors Prepayments are valued at the amount prepaid net of any trade discounts due. ## c) Cash at bank and in hand Cash at bank and in hand includes cash and short-term, highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## d) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 2 Legal status of the charity The charity a registered charity. ## 3 Related party transactions and Trustee’s expenses and remuneration No employee received remuneration amounting to more than £60,000 in the year. One trustee received remuneration of £18,883 during the year. (2020: £19,274) Three trustees received reimbursed expenses during the year totalling £1,143. (2020: £1,056). These expenses covered incidental costs such as travel, internet and telephone, and office supplies. ## AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 10 _______________________________________________________________________________________ 4 Donations, legacies and similar incoming resources |5
6|Membership fees
Gifts and oferings
Activities in furtherance of the charity's objects
Magazines and publications sales
National, leaders and area conferences
Refreshments and Registrations
Other Income
=====
Gifts and donations
Outreach
National board gifts|2021
£
9,521
80,101
______
89,622
=====
2021
£
364
7,732
9,817
9,966
______
27,879
2021
£
13,073
9,284|2020
£
8,417
99,289
_______
107,706
======
2020
£
263
8,485
19,760
5,587
______
34,095
=====
2020
£
14,952
23,161| |---|---|---|---| Tithes 3,306 5,237 ______ ______ |=====
Cost of activities
National publication costs
National, leaders and area conferences
Area and local meeting costs
_______|25,663
2021
£
695
7,516
17,481
25,692|43,350
=====
2020
£
26
10,357
29,829
_______
40,212
======| |---|---|---| ===== 7 Cost of activities ====== AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 11 _______________________________________________________________________________________ |8
9
10
11|Support costs
Area representatives expenses
Travelling expenses
Copying, printing, stationery and telephone
Salaries and National Insurance (note 11)
Liability Insurance
______
=====
Management & administration expenses
Board expenses
Bank Charges
Governance costs
Independent Examination Fees
Stafcosts
Wages and salaries
Pension Costs
______
=====
Average number of employees|2021
£
1,716
10
3,507
34,944
-
40,177
2021
£
4,083
28
______
4,111
=====
2021
£
2,400
====
2021
£
34,294
650
34,944
2
=|2020
£
2,630
250
5,315
36,922
786
______
45,903
=====
2020
£
5,372
142
_____
5,514
====
2020
£
2,560
====
2020
£
36,218
704
______
36,922
=====
2
=| |---|---|---|---| AGLOW INTERNATIONAL (BRITAIN) _______________________________________________________________________________________ ## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 12 _______________________________________________________________________________________ |12
13
14|Fixed assets
Cost or valuation
As at 1 January 2021
As at 31 December 2021
Depreciation
As at 1 January 2021
Charge for the year
As at 31 December 2021
Net Book Value
As at 31 December 2021
As at 31 December 2020
Debtors
Prepayments
Accrued Income
Creditors: amounts falling due within one year
Taxation and social security
Accruals|Equipment
£
26,224
______
26,224
______
26,224
-
______
26,224
=====
-
=
-
=
2021
2020
£
£
868
748
-
978
___
_____
868
1,726
===
====
2021
2020
£
£
343
343
2,719
2,703
_____
_____
3,062
3,046
====
====| |---|---|---| |||£
26,224
______
26,224
______
26,224
-
______
26,224
=====
-
=
-
=
2021
£
868
-
___
868
===
2021
£
343
2,719
_____
3,062
====|