## **SUDANESE SUPPLEMENTARY SCHOOL**
**Trustees Report And Financial Statements For the year ended 31 August 2022**
**Sudanese Supplementary School Trustee Report and Financial Statements For the year ended 31 August 2022**
|**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 International House 24 Holborn Viaduct London EC1A 2BN
**1**
## **Sudanese Supplementary School Trustee Report For the year ended 31 August 2022**
The Trustees present their report together with the financial statement of Supplementary School Charitable Trust for the year ended 31 August 2022
.
## **Objective of the Charity**
The objects of the Society are:
1. 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
2
## **Sudanese Supplementary School Trustee Report For the year ended 31 August 2022**
## **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: 01 /12/2022
**-3-**
## **Sudanese Supplementary School**
## **Accountant’s Report to the Sudanese Supplementary School Charitable trust for the year ended 31 August 2022**
## **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:
1. 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
2. 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 NW! 5RA
**4**
## **Sudanese Supplementary School -**
## **Statement of financial activities For the year ended 31 August 2022**
|**Descriptions by natural**
**category**
Note
**Incoming resources**
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|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|
||46562.41
3500
-
50062.41
23738.91|
||-
-
-
-|
||-|
|||
||-
-
-|
||-
-
17390.00
8280.31|
||-
-
4618.87
1012.00|
||-
-
21942.54
0|
||702.54
696.10|
||-
-
0
806.63|
||-
-
0
781.53|
||-
-
400.00|
||-
-
0
880.55|
||-
-|
||-
-|
||-
-
600.00
0|
||-
-
300.00
800.00|
||-
-
119.00|
||-
-
72.00|
||-
-
46025.95
13376.12|
||-
-
4036.46
10362.79|
||-
-
72
119|
||-
-
4108.46
10481.79|
**Other recognised gains/(losses)**
Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on investment assets
_**Net movement in funds**_
**----- Start of picture text -----**
S
0
6 - - - -
S
0
7 - - - -
S
0
8 - - 4108.46 10481.79
**----- End of picture text -----**
**Sudanese Supplementary Shool 5 Balance sheet As at 31 August 2022**
|**Fixed assets**
**Tangible assets (Note 5)**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 6)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one**
**year (Note 7)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 7)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted funds**
**Total unrestricted plus restricted funds**
**Balance bf**
**_Total funds_**
Signed by one or two trustees on behalf of all the
trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
Signature|**Total this**
**year**
**Total last year**
**£**
**£**
F01
F02|
|---|---|---|
|||286
358|
|||-
-|
|||-
-|
|||286
358|
||||
|||-
-|
|||-
-|
|||-
-|
|||4108.46
10481.79|
|||4108.46
10481.79|
||||
|||0
0|
||||
|||4108.46
10481.79|
||||
|||4394.46
10481.79|
||||
|||-
-|
|||-
-|
||||
|||4394.46
10839.79|
||||
||||
|||-|
||||
|||286
358|
|||4108.46
10481.79|
||||
|||4394.46
10839.79|
|||Date of approval
01/12/2022|
||||
**-6-**
## **Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2022**
## **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.|
|**Incoming resources with**
**related expenditure**|Where incoming resources have related expenditure (as with
fundraising or contract income) the incoming resources and related
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|
|**performance related**|services have been delivered.|
|**grants**||
|**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their
value 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.|
**-7-**
## **(Cont.)**
**Donated services and facilities**
**Volunteer help**
**Investment income**
These are only included in incoming resources (with an equivalent 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 accounts but is described in the trustees’ annual report.
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 **conditions** being 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 performance conditions**
These are only recognised in the accounts when a commitment has 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.
**-8-**
## **Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2022**
## **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
**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**|
|---|---|---|
||None|None|
||None|None|
||None|None|
||||
||**This year**
**£**|**Last year**
**£**|
||300|400|
||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**|**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**||
|||**£**
**£**||
|||17390.00
8280||
|||-
0||
|||-
-||
|||-
-||
|||8280
8280||
|||||
|||**This year**
**Last year**
**Number**
**Number**||
||**Researcher**|10
10||
|||-
-||
||**Total**|10|10|
**-9-**
## **Sudanese Supplemetary School Notes to the accounts For the year ended 31 August 2022**
## **Note5 Tangible fixed assets**
## **5.1 Cost or valuation**
**----- Start of picture text -----**
£ £ £ £ £ £
Balance brought - 15319 - 15319
forward
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - 0 15319 - 15319
forward
Freehold land & buildings Refurbishme nt Project (Lease) Office furniture & equipment Fixtures, fittings and equipment Payments on account and assets under construction Total
**----- End of picture text -----**
## **5.2 Accumulated depreciation and impairment provisions**
**----- Start of picture text -----**
**Basis SL SL SL
** Rate 10% 20% 25%
Balance brought - 14961 - 14961
forward
Depreciation - 72 72
charge for year
283Impairment - - - - - -
provisions
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - 15033 - 15033
forward
5.3 Net book value
Brought forward - 358.00 - 358
Carried forward - 286.00 - 286
**----- End of picture text -----**
**-10-**
**Sudanese Supplementary School Notes to the accounts For the year ended 31 August 2022**
## **Note 6 Debtors and prepayments**
|**Analysis of debtors**
Trade debtors
Amounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
**Total**|**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**
|**7.1 Analysis of creditors**|||||
|---|---|---|---|---|
|Loans and overdrafts
Trade creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Accruals and deferred income
**Total**|**Amounts**
**falling due**
**within one**
**year**
**Amounts**
**falling due**
**after more**
**than one**
**year**||||
||**This year**
**Last**
**year**
**This year**
**Last year**||||
||**£**
**£**
**£**
**£**||||
||-
-||||
||-
-
-
-||||
||-
-
-
-||||
||-
-
-
-||||
||-
-||||
||||-|-|
**Note Of Bank Reconciliation Balance of bank at 31.8.2022 4108.46 Book 4108.46**