Corney the 31st of August 2017 financial statement for IBSA says that there is currently £8.8 million cash in hand. The £121 million figure is for net assets, which includes property.
The statement also says that “the remaining contractual obligation” for Chelmsford is £75 million.
http://apps.charitycommission.gov.uk/Accounts/Ends47/0000216647_AC_20170831_E_C.PDF
The latest statement from WBTS of Britain is from 2016 and shows £64 million cash in hand and net assets of £89 million.
http://apps.charitycommission.gov.uk/Accounts/Ends61/0001077961_AC_20160831_E_C.PDF