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Reporting period: April 2020 up to March 2021
Executive Officer Report
BASED-UK has continued to collaborate with our 3 programme partners during the year albeit with subdued activity due to the prevalence of the pandemic. The Bayan Association in Honduras, the Setsembiso Sebunye Foundation in eSwatini and the Mongolian Development Centre are all Baha'i-inspired development agencies with an educational focus. BASED-UK continues to take its direction from the documents and letters published by the Universal House of Justice alongside specific guidance from the Baha'i International Development Office. During this period BASED-UK recognised the limited capacity of trustees in effective fundraising and participated in discussions which widened the field of its networking endeavours.
Meetings 17.4.20 (MDC); 8.7.20 (trustees); 28.7.20 (Bayan project); 21.8.20 (MDC); 10.9.20 (trustees); 19.9.20 (AGM); 9.11.20 (trustees); 22.11.20 & 4.12.20 & 8.1.21 & 12.2.21 (trustee fundraising discussions); 18.12.20 (Bayan); 15.1.21 (MDC); 29.1.21 (SSF); 25.2.21 (consultation with Bahá’í International Development Organisation, BIDO); 5.3.21 (post-BIDO trustee discussion) 16 meetings
Trustees: Paddy O’Mara, Arezoo Farahzad (Chair), Helena Hastie (Treasurer), Mark Habibi (Executive Officer), Paul Caprez
Active volunteers : Kawawa Chitiya (BASED UK website), Samantha Leader, Ian Holland, Anousha Vahdaty
The contribution of Arhinful & Rishta Ansah was noted in preparing the Independent Examiners Report for the financial year which was offered as a service free of charge.
Selected actions (April 20 – March 21)
Quarterly Newsletters with Supplements & Special campaigns Social media updates
Post-BIDO (Bahá’í International Development Organisation) meeting on 25.2.21 & start of network development discussions
14.4.20 £2k received from Scurrah Wainwright Charity after successful grant application
22.4.20 Start of quarterly financial support from Apax Support Ltd
19.1.21 Children’s design card print run of 500 in total for SSF fundraising
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees/ members of On accounts for the year ended Set out on pages |
Charity Name BASED-UK |
Charity Name BASED-UK |
Charity Name BASED-UK |
|---|---|---|---|
| 31 March 2021 | Charity no (if any) |
1029888 | |
| (remember to include the page numbers of additional sheets) |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03/2021 . Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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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.
- Please delete the words in the brackets if they do not apply.
Signed:
Date: 20 Dec 2021
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Name: Arhinful Ansah
Relevant professional Association of Chartered Certified Accountant (ACCA) Affiliate qualification(s) or body (if any):
Address: 45 Tower Road Belvedere DA17 6HX
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
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Independent Examiner’s Report to the Trustees of BASED UK
For the year ended 31 March 2021
This report is on the accounts of the trust for the year ended 31 March 2021, which are set out in the previous page.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER’S STATEMENT
In connection with my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
-
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Arhinful Ansah
Association of Chartered Certified Accountants (Affiliate)
45 Tower Road Belvedere, Kent DA17 6HX
Management Report
BASED-UK
For the period ended 31 March 2021
Prepared by Serenity Bookkeeping Devon
Prepared on 16 December 2021
For management use only
Table of Contents
Financial Activities............................................................................................................................................3 Balance Sheet..................................................................................................................................................4 Statement of Cash Flows.................................................................................................................................5
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Financial Activities
April 2020 - March 2021
| Financial Activities April 2020 - March 2021 |
|
|---|---|
| Total | |
| INCOME | |
| 4000 Individual donations - SO | 5,482.37 |
| 4001 Donations - one off | 1,873.55 |
| 4002 LSA / group donations | 440.00 |
| 4005 Income-Card Sales | 65.63 |
| 4010 Business donations | 3,244.90 |
| 4100 Grant Income | 14,202.89 |
| 4101 Grants - BIDO | 34,019.00 |
| Total 4100 Grant Income | 48,221.89 |
| 4200 Gift Aid Income | 2,533.75 |
| 4300 Amazon Smile Income | 178.09 |
| 4310 PayPal Income | 1,076.59 |
| 4400 NSA Social Action Fund | 1,823.06 |
| Total Income | 64,939.83 |
| COST OF SALES | |
| 5000 Setsembiso Foundation Grants | 14,000.00 |
| 5001 Mongolian Development Grants | 6,000.00 |
| 5002 Bayan Association Grants | 43,519.00 |
| 5005 Cost of cards | 7.23 |
| Total Cost of Sales | 63,526.23 |
| TOTAL | 1,413.60 |
| EXPENDITURES | |
| 7000 Executive Officer Costs | 380.00 |
| 7400 Memberships | 336.00 |
| 7505 Website Costs | 320.51 |
| 7901 Paypal Fees | 0.90 |
| Total Expenditures | 1,037.41 |
| NET OPERATING INCOME | 376.19 |
| NET INCOME/(EXPENDITURE) | £376.19 |
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BASED-UK
Balance Sheet
As of March 31, 2021
| Balance Sheet As of March 31, 2021 |
|
|---|---|
| Total | |
| FIXED ASSET | |
| Total Fixed Asset | |
| CASH AT BANK AND IN HAND | |
| 1200 Barclays Current Account | 7,632.59 |
| 1201 PayPal Account | 41.64 |
| Total Cash at bank and in hand | 7,674.23 |
| NET CURRENT ASSETS | 7,674.23 |
| NET CURRENT ASSETS(LIABILITIES) | 7,674.23 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 7,674.23 |
| TOTAL NET ASSETS (LIABILITIES) | £7,674.23 |
| CHARITY FUNDS | |
| Opening Balance Equity | 7,298.04 |
| Retained Earnings | |
| Surplus/(Deficit) | 376.19 |
| Total Charity funds | £7,674.23 |
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BASED-UK
Statement of Cash Flows
April 2020 - March 2021
| Statement of Cash Flows April 2020 - March 2021 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | 376.19 |
| Adjustments to reconcile Net Income to Net Cashprovided byoperations: | |
| Net cashprovided by operating activities | 376.19 |
| FINANCING ACTIVITIES | |
| OpeningBalance Equity | 7,298.04 |
| Net cashprovided by financing activities | 7,298.04 |
| NET CASH INCREASE FOR PERIOD | 7,674.23 |
| CASH AT END OF PERIOD | £7,674.23 |
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BASED-UK