2020-08-31-accounts - Sudanese Supplementary School

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SUDANESE SUPPLEMENTARY SCHOOL

Trustees Report And Financial Statements For the year ended 31 August 2020

Sudanese Supplementary School Trustee Report and Financial Statements For the year ended 31 August 2020

Content	Page
Charity Information	1
Trustees Annual Report	2-3
Accountant’ Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statement	7-11

Sudanese Supplementary School Charity Information

Registered number 1040959

Accountants

M.D.Omer & Co Chartered Certified Accountants & Registered Auditors 259-269 Old Marylebone Road London NW1 5RA

Registered office

One Westminster 37 Chapel St London NW1 5DP

Sudanese Supplementary School Trustee Report For the year ended 31 August 2020

The Trustees present their report together with the financial statement of Supplementary School Charitable Trust for the year ended 31 August 2020.

Objective of the Charity

The objects of the Society are:

To promote and advance education

Trustees

The trustees who served the Society during the period were: Mohamed Elfatih Abu-Median Nadir M Elamin

Accounting policies

The accounts are prepared under the historical cost convention in accordance with Accounting and Reporting by Charities Statement of Recommended Practice (SORP 2005) and the Charities Act 1993. There have been no changes to the accounting policies during the year.

Risk Management

The Trustees have examined the major strategic, business and operational risks which the society faces and confirm that the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Reserves

The society has adequate reserves to fulfil its charitable obligations towards advancement of Education

Sudanese Supplementary School Trustee Report For the year ended 31 August 2020

Trustees’ Responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.

In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently
make judgements and estimates that are reasonable and prudent
prepare financial statements on going concern basis unless it is inappropriate that the charity will continue in operation

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charity Act 1993. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of Trustees

Mr Mohamed Elfatih Abu-Median

Trustee

Date: 15 /06/2021

Sudanese Supplementary School

Accountant’s Report to the Sudanese Supplementary School Charitable trust for the year ended 31 August 2020

Respective Responsibilities of Trustees

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 42(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.

It is our responsibility to:

examine the accounts (under section 43(2) (a) of the 1993 Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the 1993; and
to state whether particular matters have come to our attention.

Basis of independent Examiner’s Statement

Our examination was carried out in accordance with the General Directions given by the Charities Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by these accounts.

Independent Examiner’s Statement

In connection with our examination, no matter has come to our attention:

which gives us reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 41 of the Act; and
to prepare accounts which accord with the accounting records and comply wit the accounting requirements of the Act have not been met; or
To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

M.D Omer &Co

Chartered Certified Accountants & Registered Auditors 259-269Old Marylebone Road London NW1 5RA

Date: 15/06/2021

Sudanese Supplementary School

Statement of financial activities For the year ended 31 August 2020

Descriptions by natural category Note Unrestricted funds £ Incoming resources F01 Donations, legacies and Grants - *Total incoming resources* S 0 1 Resources expended (Notes 3-5) Donations and Grants - Wages, salaries, pensions and NI Teaching material Rent, rates and Insurance Insurance Coaches Hire to Margate publications & Cultural activities Printing, postage and stationery Telephone and internet Teaching material and Books Bank charges and interest Cleaning Accountancy fees Depreciation Borough expenses in advance *Total resources expended* S 0 2 *Net incoming/(outgoing) resources* *before transfers* S 0 3 *Gross transfers between funds* S 0 4 *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* S 0 5 Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use S 0 6 - Gains and losses on investment assets S 0 7 - *Net movement in funds* S 0 8	Restricted income funds £ F02	Endowment funds £ F03	Endowment funds £ F03	Endowment funds £ F03
		-	53,899.58	52,217.44
-	-	-	-	-
		-	53,899.58	52,217.44

-	-	-		450-
	-	-	17,297.88	18,175
	-	-
	-	-	16,350	21,727.50
			689.84	689.84
	-	-	4,408.11	3,072
	-	-	2,431.60	3,294.48
	-	-
	-	-	770	741.37
	-	-
	-	-		-
	-	-	680	760
	-	-	500	500
	-	-	64	159
	-	-	2,222.50	0
	-	-	45,413.93	49,569.14
	-	-	8,485.65	2,807.25
	-	-	64	159
	-	-	8,549.65	2,966.25

-	-	-	-	-
-	-	-	-	-
	-	-	8,549.65	2,966.25

Sudanese Supplementary School Balance sheet As at 31 August 2020

Note Fixed assets Tangible assets (Note 5) B01 B02 Investments B03 *Total fixed assets* B04 Current assets Stock and work in progress B05 Debtors (Note 6) B06 (Short term) investments B07 Cash at bank and in hand B08 *Total current assets* Creditors: amounts falling due within one year (Note 7) B10 *Net current assets/(liabilities)* B11 *Total assets less current liabilities* B12 Creditors: amounts falling due after one year (Note 7) B13 Provisions for liabilities and charges B14 *Net assets* B15 Funds of the Charity Unrestricted funds B16 Restricted funds B17 Total unrestricted plus restricted funds Balance bf B18 B19 *Total funds* B20	Total this year Total last year £ £ F01 F02	Total this year Total last year £ £ F01 F02
	413	477
	-	-
	-	-
	413	477

	-	-
	-	-
	-	-
	11,356.90	2,807.25
	11,356.90	2,807.25

	0	0

	11,356.90	2,807.25

	11,769.90	2,807.25

	-	-
	-	-

	11,769.90	3,284.25


	-

	413	477
	11,356.90	2,807.25

	11,769.90	3,284.25

Date of Signature approval Signed by one or two trustees on behalf of all the 15/06/2021 trustees

Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2020

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); and with Accounting Standards;
and with Accounting Standards;
And with the Charities Act 1993.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

Note 2 Accounting policies

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when: Resources  the charity becomes entitled to the resources;  the trustees are virtually certain they will receive the resources; and  The monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with Incoming resources with fundraising or contract income) the incoming resources and related related expenditure expenditure are reported gross in the SoFA. Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at and gifts the same time as the gift to which they relate. Contractual income and This is only included in the SoFA once the related goods or services performance related have been delivered. grants Gifts in kind are accounted for at a reasonable estimate of their value Gifts in kind to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

(Cont.)

Donated services and These are only included in incoming resources (with an equivalent facilities amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material . The value placed on these resources is the estimated value to the charity of the service or facility received.

The value of any voluntary help received is not included in the Volunteer help accounts but is described in the trustees’ annual report.

Investment income This is included in the accounts when receivable.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Grants with performance Where the charity gives a grant with conditions for its payment being conditions a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without These are only recognised in the accounts when a commitment has performance conditions been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, use by charity and cost at least £100. They are valued at cost or a reasonable value on receipt.

Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2020

Note 3 Details of certain items of expenditure

3.1 Trustee expenses

Number of trustees who were paid expenses

Nature of the expenses

Total amount paid

This year	Last year
None	None
None	None
None	None

3.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £
500	500
None	None

Note 4 Paid employees

4.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 4.2 Average number of full-time equivalent employees in the year The parts of the charity in which the employees work Researcher Total	This year £	Last year £
	17297.88	18175
	-	0
	-	-
	-	-
	17,297.88	18175.00

t employees in	This year Number	Last year Number
Researcher	10	10
	-	-
Total	10	10

Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2020

Note5 Tangible fixed assets

5.1 Cost or valuation

Freehold land & buildings £	Refurbishme nt Project (Lease) £	Office furniture & equipment £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
-			15319	-	15319
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-		0	15319	-	15319

5.2 Accumulated depreciation and impairment provisions

5.2 Accumulated depreciation and impairment provisions	5.2 Accumulated depreciation and impairment provisions	5.2 Accumulated depreciation and impairment provisions	5.2 Accumulated depreciation and impairment provisions	5.2 Accumulated depreciation and impairment provisions
Basis SL SL SL Rate 10% 20% 25% Balance brought forward - 14842 - 14683 Depreciation charge for year - 64 159 283Impairment provisions - - - - - - Revaluations - - - - - - Disposals - - - - - - Transfers - - - - - - Balance carried forward - 14906 - 14842 5.3 Net book value* Brought forward - 413.00 - 477 Carried forward - 413.00 - 477
	-	413.00	-	477
	-	413.00	-	477

Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2020

Note 6 Debtors and prepayments

Amounts falling due within one year		Amounts falling due after more than one	year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 7 Creditors and accruals

7.1 Analysis of creditors

Amounts falling due within one year		Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
		-	-
-	-	-	-
-	-	-	-
-	-	-	-
		-	-
		-	-