2020-12-31-accounts - New Ways

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			Page
Report ofthe Trustees		I	to	6
Report ofthe Independent Auditors		7	to	9
Statement of Financial Activities			10
Balance Sheet
Cash Flow Statement			12
Notes to the Cash Flow Statement			13
Notes to the Financial Statements		14 to		25
Detailed Statement of Financial	Activities		26

		for t	he Year Ende	d 31 December	2020
						31.12.20	31.12.19
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes	f.		E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				70,133	211,220	281,353	275,085
Investment income				140		140	151
Total				70,273	211,220	281,493	275,236
EXPENDITURE ON
Charitable activities
Grants Payable				53,120	267,839	320,959	412,486
Support costs				21,404	5	21,409	13,561
Governance Costs				4,560		4,560	4,500
Total				79,084	267,844	346,928	430,547
NET INCOME/(EXPENDITURE)				(8,811)	(56,624)	(65,435)	(155,311)
Transfers between	funds		14	(18,658)	18,658
Net movement in funds				(27,469)	(37,966)	(65,435)	(155,311)
RECONCILIATION OF FUNDS
Total funds brought	forward			132,497	121,143	253,&40	408,951
TOTAL FUNDS CARRIED FORWARD				105,028	83,177	188,205	253,640

		Balance Sheet	Balance Sheet
		31 December 2020
					31.12.20	31,12.19
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	K		E
CURRENT ASSETS
Debtors		12	40,707		40,707	146,209
Cash at bank			70,962	83,178	154,140	112,956
			111,669	83,178	194,847	259,165
CREDITORS
Amounts falling due within one year		13	(&,642)		(6,642)	(5,525j
NET CURRENT	ASSETS		105,027	83,178	188,205	253,640
TOTAL ASSETS LESS CURRENT LIABILITIES			105,027	83,178	188,205	253,640
NET ASSETS			105,027	83,178	188,205	253,640
FUNDS		14
Unrestricted	funds				105,027	132,497
Restricted funds					83,178	121,143
TOTAL FUNDS					188,205	253,640

				Cash Flow Statement
		for the Year Ended 31 December			2020
					31.12.20	31,12.19
				Notes
Cash flows from operating	activNes
Cash generated from operations				1	41,044	(180,993)
Net cash provided by/(used		in) operating		activities	41,044	(180,993)
Cash flows from Investing	activities
Interest received					140	151
Net cash provided by investing activities					140	151
Change ln cash and cash	equivalents		in
the reporting period					41,184	(180,842)
Cash and cash equivalents		at the
beginning of the reporting		period			112,956	293,798
Cash and cash equivalents		at the end	of
the reporting period					154,140	112,956

Notes to the Cash Flow Statement for the Year Ended 31 December 2020	Notes to the Cash Flow Statement for the Year Ended 31 December 2020	Notes to the Cash Flow Statement for the Year Ended 31 December 2020	Notes to the Cash Flow Statement for the Year Ended 31 December 2020
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING				ACTIVITIES
				31.12.20	31.12.19
				E	E
Net expenditure for	the reporting	period (as per the Statement	of
Financial Activities)				(65,435)	(155,311)
Adjustments for:
Interest received				(140)	(151)
Decrease/(increase)	in debtors			105,502	(24,605)
Increase/(decrease)	in creditors			1,117	(926)
Net cash provided	by/(used ln)	operations		41,044	(180,993)

ANALYSIS OF CHANGES
	At 1.1.20	Cash flow	At31.12.20
	S	F.	E
Net cash
Cash at bank	112,956	41,184	154,140
	112,956	41,184	154,140
Total	112,956	41,184	154,140

	DONATIONS	AND LEGACIES	AND LEGACIES
				31,12.20	31.12.19
				E
	Donations			227,816	217,677
	Gift aid			21,240	34,416
	Grants			32,287	22,982
	Subscriptions			10	10
				281,353	275,085
	Grants received, included		in the above, are as follows:
				31.12.20	31.12.19
				E
	Turkana Bore Hole			1,000
	Emergency	Project		500
	Turkana Earth Pan Dam			22,500	21,982
	Malawi School				1,000
	University			1,620
	Nariokotome	Nurseries		6,6&7
				32,287	22,982
3.	INVESTMENT	INCOME
				31.12.20	31.12.19
				E
	Deposit account interest			140	151

CHARITABLE ACTIVITIES COSTS
		Grant
		funding	of
		activities		Support
		(see note		costs (see
		5)		note 6)	Totals
		E			E
Grants Payable Support costs Governance Costs		320,959		21,409 4,560	320,959 21,409 4,560
		320,959		25,969	346,928
GRANTS PAYABLE
				31.12.20	31.12,19
				E	E,
Grants Payable				320,959	412,486
The total grants paid to institutions	during	the year was as follows:		31.12.20	31.12.19
				E	f.
Lobur Secondary School Sponsorship				4,380	5,377
Todonyang Nurseries				13,042	14,323
Ethiopia Nurseries				22,205	14,200
Nariokotome Health Project				27,913	23,470
Lobur Nurseries				7,180	10,000
Care ofthe Elderly					1,000
Empowerment 8,Education				7,243	6,034
Nariokotome Nurseries				37,702	29,122
Furrows in the desert				5,500	6,000
Todonyang Primary School Turkana Girls Education				2,344 9,563	5,212 13,750
Emergency Project - Lobur				14,275
Malawi Solar Lamps				285	565
Ethiopia Education				20,615	1,965
Management Centre Nyangatom	South	Ethiopia		22,500
Turkana Bore Hole					10,977
Lobur Mobile Clinic				5,000	5,000
Malawi School				3,710	10,176
Latrines Project - Malawi				3,263	3,241
Manila Empowerment					1,463
Turkana Earth Pan Dam				22,500	21,981
Ecuador Infrastructure				5,166	156,544
Lobur Primary School Sponsorship				5,580	3,966
Malawi Student Sponsorship				3,910	1,013
Nariokotome Primary School				8,543	4,260
Nariokotomoe Water Project					7,120
South Sudan Nursery					3,627
Vocational Training Centre - South	Sudan			59,550	52,100
Kenya University Students				4,790
Youth Training				1,200
CV19 Emergency -Malawi				3,000
				320,959	412,486

SUPPORT COS	TS
					Governance
			Management	Finance	costs	Totals
Support costs			20,406	1,003		21,409
Governance	Costs				4,560	4,560
			20,406	1,003	4,560	25,969
Support costs, included		in the above, are as follows:			31.12.20	31.12.19
			Support	Governance	Total	Total
			costs	Costs	activities	activities
			F.	E		F.
Web Site maintenance			2,130		2,130	900
Consultancy	Costs		6,400		6,400
Telephone			193		193	243
Postage and	stationery		366		366	290
Administration			7,898		7,898	5,344
Travel Costs			2,899		2,899
Subscriptions			520		520	587
Bank charges			992		992	671
Foreign Gain/Loss			11		11	5,526
Auditors' remuneration				2,160	2,160	2,100
Accountancy				2,400	2,400	2,400
			21,409	4,560	25,969	18,061
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		isstated	after charging/(crediting):
					31.12.20	31.12.19
					E
Auditors' remuneration					2,160	2,100


10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
					Unrestricted	Restricted	Total
					funds	funds	funds
							F.
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies				106,566	168,519	275,085
	Investment income				151		151
	Total				106,717	168,519	275,236
	EXPENDITURE ON
	Charitable activities
	Grants Payable				116,380	296,106	412,486
	Support costs Governance Costs				7,730 4,500	5,831	13,561 4,500
	Total				128,610	301,937	430,547
	NET INCOME/(EXPENDITURE)				(21,893)	(133,418)	(155,311)
	Transfers between funds				21,980	(21,980)
	Net movement in funds				87	(155,398)	(155,311)
	RECONCILIATION OF FUNDS
	Total funds brought forward				132,410	276,541	408,951
	TOTAL FUNDS CARRIED FORWARD				132,497	121,143	253,640
	The above information	relates to 2019.
11.	TANGIBLE FIXED ASSETS
							Fixtures
							and
							fittings
							f.
	COST
	At I January 2020 and 31 December 2020						1,919
	DEPRECIATION
	At 1 January 2020 and 31 December 2020						1,919
	NET BOOK VALUE
	At 31 December 2020
	At 31 December 2019

	for the Year Ended 31	for the Year Ended 31	for the Year Ended 31	Decembe	r 2020
12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
						31.12.20	31.12.19
						E	F.
	Income Tax Recoverable					36,587	125,856
	Prepayments						1,386
	Accrued Income					4,120	18,967
						40,707	146,209
13.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
						31.12.20	31.12.19
						E
	Accrued expenses					6,642	5,525
14.	MOVEMENT IN FUNDS
					Net	Transfers
					movement	between	At
			At	1.1.20	in funds	funds	31.12.20
				F.	F.		f.
	Unrestricted funds
	General fund		132,497		(8,812)	(18,658)	105,027
	Restricted funds
	Lobur Secondary School Sponsorship			4,374	(2,617)	(200)	1,557
	Nurseries				6,248	(6,248)
	Tononyang Nurseries			3,121	(3,121)	3,980	3,980
	Ethiopia Education		19,465		(6,4oo)	1,589	14,654
	Turkana Earth Pan Dam		10,937			(10,937)
	Nariokotome Health Project			7,232	(46)	(4,531)	2,655
	Lobur Nurseries			1,039	(1,039)	2,140	2,140
	Empowerment					49	49
	Nariokotome Nurseries		16,876		(1,211)	7,248	22,913
	Furrows in the desert			2,330	(2,330)	2,000	2,000
	Todonyang Primary School					450	450
	Malawi Solar Lamps			277		83	360
	Lobur Mobile Clinic			5,000	(5,000)	4,500	4,500
	Management Centre	Nyangatom
	South Ethiopia		21,087		(21,087)
	Turkana Borehole			2,500	2,039	13,515	18,054
	Ethiopia Nurseries		10,636		(10,636)	588	588
	Lobur Primary School	Sponsorship		5,167	(3,442)	261	1,986
	Ecuador Infrastructure			1,990	(1,990)
	Nariokotome Primary	School		5,203	(3,936)	3,441	4,708
	Malawi Student Sponsorship			3,909	(2,658)	714	1,965
	Fishing Boats				457	12	469
	Girls Education Burkina Faso				146	4	150
			121,143		(56,&23)	18,658	83,178
	TOTAL FUNDS		253,640		(65,435)		188,205

MOVEMENT IN FUNDS - continued
Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
			E	F.
Unrestricted funds
General fund		70,273	(79,085)	(8,812)
Restricted funds
Lobur Secondary School Sponsorship		1,761	(4,378)	(2,617)
Nurseries		6,248		6,248
Tononyang Nurseries			(3,121)	(3,121)
Ethiopia Education		14,215	(20,615)	(6,400)
Turkana Earth Pan Dam		22,500	(22,500)
Nariokotome Health Project		27,865	(27,911)	(46)
Lobur Nurseries		120	(1,159)	(1,039)
Emergency Project - Lobur		13,524	(13,524)
Empowerment		1,000	(1,000)
Nariokotome Nurseries		36,491	(37,702)	(1,211)
Furrows in the desert		2,000	(4,330)	(2,330)
Todonyang Primary School		689	(689)
Turkana Girls Education		7,650	(7,650)
Malawi Solar Lamps		251	(251)
Lobur Mobile Clinic			(5,000)	(5,000)
Management Centre Nyangatom
South Ethiopia		1,130	(22,217)	(21,087)
Turkana Borehole		2,039		2,039
Ethiopia Nurseries		5,361	(15,997)	(10,&36)
Malawi School		3,635	(3,635)
Lobur Primary School Sponsorship		2,138	(5,580)	(3,442)
Ecuador Infrastructure		2,877	(4,867)	(1,990)
Nariokotome Primary School		4,606	(8,542)	(3,936)
Vocational Training Centre - South
Sudan		47,640	(47,640)
Malawi Student Sponsorship		1,252	(3,910)	(2,658)
Fishing Boats		457		457
Kenya University Students		4,665	(4,665)
Youth Training		960	(960)
Girls Education Burkina Faso		146		146
		211,220	(2&7,843)	(56,623)
TOTAL FUNDS		281,493	(346,928)	(65,435)

Comparatives for movement In funds
		Net		Transfers
		movement		between	At
	At 1.1,19	in funds		funds	31.12.19
	f.	F.			F.
Unrestricted funds
General fund	132,410	(21,893)		21,980	132,497
Restricted funds
Lobur Secondary School Sponsorship	4,359	(777)		792	4,374
Nurseries		11,313		(11,313)
Tononyang Nurseries	10,092			(6,971)	3,121
Ethiopia Education		15,336		4,129	19,465
Turkana Earth Pan Dam	9,888			1,049	10,937
Nariokotome Health Project	13,852			(6,620)	7,232
Lobur Nurseries	10,292			(9,253)	1,039
Latrines Project	40			(40)
Care ofthe Elderly	497			(497)
Nariokotome Nurseries	13,652			3,224	16,876
Furrows in the desert	2,650			(320)	2,330
Todonyang Primary School	5,060			(5,060)
Malawi Solar Lamps	492			(215)	277
Lobur Mobile Clinic				5,000	5,000
Management Centre Nyangatom
South Ethiopia	25,762			(4,675)	21,087
Turkana Borehole	10,310			(7,810)	2,500
Ethiopia Nurseries				10,636	10,636
Lobur Primary School Sponsorship	6,137		151	(1,121)	5,167
Ecuador Infrastructure	160,725	(162,444)		3,709	1,990
Nariokotome Primary School	2,733		815	1,655	5,203
Malawi Student Sponsorship		2,	188	1,721	3,909
	276,541	(133,418)		(21,980)	121,143
TOTAL FUNDS	408,951	(155,311)			253,640

MOVEMENT IN FUNDS - continu	ed
Comparative net movement	in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		F.
Unrestricted funds
General fund		106,717	(128,610)	(21,893)
Restricted funds
Lobur Secondary School Sponsorship		4,548	(5,325)	(777)
Nurseries		11,313		11,313
Ethiopia Education		17,301	(1,965)	15,336
Turkana Earth Pan Dam		11,141	(11,141)
Nariokotome Health Project		15,347	(15,347)
Lobur Nurseries		120	(120)
Latrines Project		2,500	(2,500)
Care ofthe Elderly		197	(197)
Nariokotome Nurseries		16,504	(16,504)
Furrows in the desert		2,330	(2,330)
Todonyang Primary School		152	(152)
Turkana Girls Education		11,000	(11,000)
Malawi Solar Lamps		394	(394)
Turkana Borehole		2,838	(2,838)
Ethiopia Nurseries		6,297	(6,297)
Malawi School		8,562	(8,562)
Lobur Primary School Sponsorship		4, 1 17	(3,966)	151
Ecuador Infrastructure			(162,444)	( I62,444)
Nariokotome Primary School		5,057	(4,242)	815
Vocational Training Centre - South
Sudan		40,000	(40,000)
Malawi Student Sponsorship		3,201	(1,013)	2,188
Nariokotomme Water Project		5,600	(5,600)
		168,519	(301,937)	(133,418)
TOTAL FUNDS		275,236	(430,547)	(155,311)

A current year 12months and prior year 1	2months combined	position is as fo	llows:
		Net	Transfers
		movement	between	At
	At 1.1.19	in funds	funds	31.12.20
			F.
Unrestricted funds
General fund	132,410	(30,705)	3,322	105,027
Restricted funds
Lobur Secondary School Sponsorship	4,359	(3,394)	592	1,557
Nurseries		17,561	(17,561)
Tononyang Nurseries	10,092	(3,121)	(2,991)	3,980
Ethiopia Education		8,936	5,718	14,654
Turkana Earth Pan Dam	9,888		(9,888)
Nariokotome Health Project	13,852	(46)	(11,151)	2,655
Lobur Nurseries	10,292	(1,039)	(7,113)	2,140
Latrines Project	40		(40)
Care ofthe Elderly	497		(497)
Empowerment Nariokotome Nurseries	13,652	(1,211)	49 10,472	49 22,913
Furrows in the desert	2,650	(2,330)	1,680	2,000
Todonyang Primary School Malawi Solar Lamps	5,060 492		(4,610) (132)	450 360
Lobur Mobile Clinic		(5,000)	9,500	4,500
Management Centre Nyangatom
South Ethiopia	25,762	(21,087)	(4,675)
Turkana Borehole	10,310	2,039	5,705	18,054
Ethiopia Nurseries		(10,636)	11,224	588
Lobur Primary School Sponsorship	6,137	(3,291)	(860)	1,986
Ecuador Infrastructure	160,725	(164,434)	3,709
Nariokotome Primary School	2,733	(3,121)	5,096	4,708
Malawi Student Sponsorship		(470)	2,435	1,965
Fishing Boats		457	12	469
Girls Education Burkina Faso		146	4	150
	276,541	(190,041)	(3,322)	83,178
TOTAL FUNDS	408,951	(220,746)		188,205

A current year 12 months and prior year 12 mont above are as follows;	hs combined net movem	ent in funds, i	ncluded in th
	Incoming	Resources	Movement
	resources	expended	in funds
		f.
Unrestricted funds
General fund	176,990	(207,695)	(30,705)
Restricted funds
Lobur Secondary School Sponsorship	6,309	(9,703)	(3,394)
Nurseries	17,561		17,561
Tononyang Nurseries		(3,121)	(3,121)
Ethiopia Education	31,516	(22,580)	8,936
Turkana Earth Pan Dam	33,641	(33,641)
Nariokotome Health Project	43,212	(43,258)	(46)
Lobur Nurseries	240	(1,279)	(1,039)
Latrines Project	2,500	(2,500)
Emergency Project - Lobur	13,524	(13,524)
Care ofthe Elderly	197	(197)
Empowerment	1,000	(1,000)
Nariokotome Nurseries	52,995	(54,206)	(1,211)
Furrows in the desert	4,330	(6,660)	(2,330)
Todonyang Primary School	841	(841)
Turkana Girls Education	18,650	(18,650)
Malawi Solar Lamps	645	(645)
Lobur Mobile Clinic		(5,000)	(5,000)
Management Centre Nyangatom
South Ethiopia	1,130	(22,217)	(21,087)
Turkana Borehole	4,877	(2,838)	2,039
Ethiopia Nurseries	11,658	(22,294)	(10,636)
Malawi School	12,197	(12,197)
Lobur Primary School Sponsorship	6,255	(9,546)	(3,291)
Ecuador Infrastructure	2,877	(167,311)	(164,434)
Nariokotome Primary School	9,663	(12,784)	(3,121)
Vocational Training Centre - South
Sudan	87,640	(87,640)
Malawi Student Sponsorship	4,453	(4,923)	(470)
Nariokotomme Water Project	5,600	(5,600)
Fishing Boats	457		457
Kenya University Students	4,665	(4,665)
Youth Training	960	(960)
Girls Education Burkina Faso	146		146
	379,739	(569,780)	(190,041)
TOTAL FUNDS	556,729	(777,475)	(220,746)

		Detailed Statement	of Financial
		for the Year Ended	31 December 2020
				31.12.20	31.12.19
INCOME AND ENDOWMENTS
Donations and	legacies
Donations				227,816	217,677
Gift aid				21,240	34,416
Grants				32,287	22,982
Subscriptions				10	10
				281,353	275,085
Investment income
Deposit account interest				140	151
Total incoming	resources			281,493	275,236
EXPENDITURE
Charitable activities
Grants to institutions				320,959	412,486
Support costs
Management
Web Site maintenance				2,130	900
Consultancy	Costs			6,400
Telephone				193	243
Postage and	stationery			366	290
Administration				7,898	5,344
Travel Costs				2,89'9
Subscriptions				520	587
				20,406	7,364
Finance
Bank charges				992	671
Foreign Gain/Loss				11	5,526
				1,003	6,197
Governance	costs
Auditors' remuneration				2,160	2,100
Accountancy				2,400	2,400
				4,560	4,500
Total resources	expended			346,928	430,547
Net expenditure				(65,435)	(155,311)