## **DADIHIYE SOMALI DEVELOPMENT ORGANISATION** 

## **DIRECTOR'S AND TRUSTEES' REPORT AND ACCOUNTS** 

**For the year ended 31 March 2023** 

Charity Number: 1041387 Company number: 8192593 

## **Independent Examiner:** 

Md Iqbal Hossain ACCA B K Community Accountant Arches 420-421 Burdett Road London E3 4AA 

1 



DADIHIYE SOMALI DEVELOPMENT ORGANISATION DIRECTOR'S AND TRUSTEES' REPORT AND ACCOUNTS 

Contents 

||Page|
|---|---|
|Officers and Financial Advisors|3|
|Directors' and Trustees' Report|4 -6|
|Independent Examiners Report|7|
|Statement of Financial Activities|8|
|Balance sheet|9|
|Notes to the accounts|10 - 14|



2 



## **DADIHIYE SOMALI DEVELOPMENT ORGANISATION** 

## **MEMBERS AND FINANCIAL ADVISORS FOR THE YEAR ENDED 31 MARCH 2023** 

|**A**|**MANAGEMENT COMMITTEE:**||
|---|---|---|
|1|Chair Person|Abdiqani Khalif|
|2|Deputy Chair|Mohamed Bilal|
|3|Treasurer|Hassan Muhamud|
|4|Member|Fowsiya Barre|
|5|Member|Lul Ugas|
|6|Member|Abdisamad Hassan|
|7|Member|Abdimajid Malin|
|B|**STAFF- Volunteer:**||
|1|Excutive Director|Dahabo Isse|
|2|Advice Worker|Muna Ahmed|
|3|Advice Worker|Maryan Abdullahi|
|4|Suppor Worker|Anisa Omar|
|5|Administrator- Volunteer|Sadia Hassan|
|6|Supplemnatry School Tutor|Abdirahman Hassan|
|7|Supplemnatry School Assistant|Ibtisam Hassan|
|C|**Volunteers:**||
||1|Said Hassan|
||2|Fowsiya Mohamed|
||3|Hodan Haji Isse|
||4|Rooda Osman|
||5|Amina Ali|
||6|Sue Hassan|
||7|Hawa Samater|
||8|Quresha Farah|
||9|Ubah Yusuf|
||10|Sahra Samatar|
||11|Sahra Ali|
||12|Aini Ali|
|D|**Registered Officer:**|Unit H|
|||1 Thorpe Close|
|||London W10 5XL|
|E|**Independent Examiner**|Md Iqbal Hossain MBA, ACCA, ACIE|
|||BK COMMUNITY ACCOUNTANT LTD|
|||Arches 420-421, Burdett Road|
|||London, E3 4AA|
|F|**Bankers**|Lloyds Bank|
|||179 Earl's Court Road · Earls Court|
|||London · Greater London · SW5 9RE|



3 



**DADIHIYE SOMALI DEVELOPMENT ORGANISATION DIRECTORS' AND TRUSTEES REPORT For the year ended 31 March 2023** 

## **PRINCIPAL ACTIVITIES** 

## **Drop – in Service Monday to Friday 10am to 5pm. During the summer, Mondays at 1a Nevern place in open till 9pm.** 

Dadihiye provides face to face advice services provision throughout the year, but also staff work “hybrid work”, some days work remotely at home as Covid-19 transmission still occurs. 

Dadihiye is continuing to help clients on daily basis both by one to one, online assistances, as well as by telephone services.  We continue providing service users generic advice services, information signposting and support on housing, benefits, debt support, education, health issue and other forms of support including advocacy, letter writing, acting on their behalf through emails, Interpreting, translating, telephoning, representations on behalf of clients.  We also refer clients with complex cases to professional advice workers and specialist legal centres. 

Dadihiye continue to provide advice and information for vulnerable people and those affected by Covid-19. 

Dadihiye office signposts information of Covid prevention instruction and provide all necessary PPE facilities during the sessions and meetings as necessary. Risk assessment policy is in place. 

## **BEFREINDING SERVICES** 

Dadihiye Provide support services for the elderly women with some form of disabilities to benefit women on Tuesdays during the sewing group sessions that Dadihiye also provides for refreshments and lunch. However, every day, receive calls from vulnerable people and those feel isolation and loneliness at home and provide support and chat. 

There was no time limit for befriending support due to people feel insecure with 

emotional problems mainly cause by cost-of-living financial problems, loneliness, Covid 19, etc. 

Dadihiye also engages in WhatsApp group Chatroom for befriending support in the evenings, where everybody displays video clips about social media, pray to each other and exchange information, ideas, and experience- no need for an appointment as it’s an open group chatroom. 

Some request for support and was given information of office opening hours and staff working hours. 

Due to energy crisis and covid transmission it causes emotional distress to disadvantaged and low income people- thanks to NHS, many people were vaccinated and the effect of the virus was limited. 

Dadihiye encourage the elderly people and those facing isolation and loneliness to socialise among themselves and create friends through WhatsApp chatrooms and Tuesdays Women Group meetings. 

4 



Dadihiye volunteers also help the Elderly with shopping, GPs appointments, prescriptions, etc. as requested. 

## **SEWING CLASS /HEALTH WORKSHOPS FOR WOMEN** 

Sewing/Women Health sessions: Dadihiye runs women groups meetings, sewing class sessions combined with exercise sessions assisted by KC Age, which women group acknowledge. We provide face-to-face sessions for the sewing class for 50+ women on Tuesdays. 

We also continue to provide the health sessions particularly for women’s health, elders with degenerative diseases, diabetics, etc. We aim to improve women’s health and wellbeing in this difficult time of cost-of-living crisis that affect all lowincome people that causes mental health problem and poverty that may cause also starvation to some communities. 

Dadihiye Organized a trip to Bournemouth Beach for women group majority aged 50+, although the Couch hire price was high but the women enjoyed the trip and they felt they break their Isolation. 

## **SUPPLEMENTARY SCHOOL** 

Dadihiye supplementary school for children and young people runs now on Tuesdays from 4.30pm to 7.30pm. Children are assisted with Maths, English, science, and school homework. 

We also organised Trips to Oxygen Action, Flip outs and Cinema for children and young people during the school holidays. Dadihiye appreciated the support from the John Lyons charity for summer activities fund. 

We were planning to organize trip to Thorpe Park and/ Chessington Adventure Centre, but we did not get the funding we were expecting to get. 

## **FOOD FOR RAMADAN** 

We have supported 12 low-income women who have faced financial difficulties to provide some money to purchase Food during Ramadan as they volunteer for Dadihiye for many years and continue to participate the women group sessions. Those are very low income affected by the energy crisis. 

## **DADHIYE THANKS FOR FUNDERS** : 

Dadihiye is very grateful for the funding and support r eceived from some funders to keep us continue uplift our income, particularly Trust for London and Lloyds Bank Foundation, who have given Dadihiye the Main income grants. 

We are also thankful for London Community Foundation who always helps and invites us to get funding from other funders; Big Lotters- Awards for All, Royal Borough of Kensington & Chelsea VSSF, Westway Trust, RBKC Ward Councillors for the City Living Local Life fund, and John Lyons Charity supporting our supplementary school and children summer holiday. 

Dadihiye extends its gratitude to all supporters and partners such as the VCS and Community Partnership Team/ Community Engagement Team, KCSC, Hodan Community, Medaye, etc, it was pleasure for Dadihiye to work together with diversity bodies during this financial year that still Cost of living crisis affecting many people and charity Workers. 

5 



t)adihFye 0150 would like to thank to AdvFce UK for helFing us and tran our staff
and volunteers to obtain skills and knowledge of Advice Quality Standard that we
now achieved a accredited certificate of AQS.
The Cash at bank and in hand as of 31st March 2023 mounted to £174.028. The
charity has a reserves poky to hold Six months, turnover in reserve to enable the
charity to cope with cash flow requirements. contingent liabilities, and the risk of
loss of funding. The charity has a risk management policy and a safeguarding
policy.
STATEMENT OF MANAGEMENT COMMirrEES' RESPONSIBiullES
The Chartties Act 7 993 requires the trustees to prepare a statement of accounts for
each financial year which give a twe and fair view of the state of affairs of the
charity ot the end of the financial year and of the resources of the charity for the
period. In preparing those accounts. the trustees are expected to: Select suitable
accounting policies and apply them consistently", Make judgement and estimates
that are reasonable and ptudenl." State vthether applicable accounting
standards and statements and recomrnended practice have been followed.
subject to any material departures disclosed and explained in the statement of
accounts: and prepare Ihe accounts on the going concem basis unless it is
inappropriate to presume that the charity wll conlinue ils operalion.
The Twstees are responsible for keeping proper accounting records which disclose
with reasonable accuracy at any time the financial position of the charity and to
enable them to ensure that the account comply with the regulation under S42 of
the Charities Act 1993. They are also responsible for safeguarding the assels of the
charily and hence for taking reosonable step5 for the prevention and detection of
error. fraud and other iffegularities.
Signed on behalf of Manogement commitlee by:
Signed:
Date: 1010412023
Prinled name:
AN)1
Position:
Ch3ir

## **Independent examiner’s report to the trustees of DADIHIYE SOMALI DEVELOPMENT ORGANISATION For the year ended 31 March 2023** 

I report on the accounts of the company for the period ended 31 March 2023, which are set out on pages 8 to 14. 

## **Respective responsibilities of trustees and examiner** 

The trustees (who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- to follow the procedures laid down in the general Directions 

- given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the 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 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 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 other matter except that referred to in the above paragraphs, has come to my attention: 

(1)which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 

(2)to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Md Iqbal Hossain, ACCA B K Community Accountant Arches 420-421 Burdett Road London E3 4AA 

Date: 10 April 2023 

7 



## **Statement of Financial Activities** 

|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|**DADIHIYE SOMALI DEVELOPMENT ORGANISATION**<br>**Statement of Financial Activities**|
|---|---|---|---|---|---|---|---|---|
|||**(Including income and expenditure account)**|||||||
|||||**31 March 2023**|||||
||**Incoming Resources**|**Not**<br>**e**|**Unrestrict**<br>**ed Funds**|**Restricte**<br>**d**|**TOTAL**<br>**Funds**<br>**2023**|**Unrestri**<br>**cted**<br>**Funds**|**Restricte**<br>**d Funds**|**TOTAL**<br>**Funds**<br>**2022**|
||**Donation and**<br>**Legacies**|**2**|**27,250**|**80,999**|**108,249**|**33,286**|**77,111**|**110,397**|
||**Total Income**||**27,250**<br>**=======**|**80,999**<br>**=====**|**108,249**<br>**======**|**33,286**<br>**=====**|**77,111**<br>**=====**|**110,397**<br>**======**|
||**Expenditure on:**|**3**|||||||
||**Charitable activities**||**13,181**|**49,244**|**62,425**|**38,403**|**26,511**|**64,914**|
||**Total expenditure**||**13,181**<br>**=======**|**49,244**<br>**=====**|**62,425**<br>**======**|**38,403**<br>**=====**|**26,511**<br>**=====**|**64,914**<br>**======**|
||**Net Income & net**<br>**movement in funds**||**14,069**|**31,755**|**45,824**|**(5,117)**|**50,600**|**45,483**|
||**Reconciliation of**<br>**fund:**||||||||
||**Total funds brought**<br>**forward**||**28,127**|**102,147**|**130,274**|**33,244**|**51,547**|**84,791**|
||**Total funds carried**<br>**forward**||**42,196**<br>**=======**|**133,902**<br>**======**|**176,098**<br>**======**|**28,127**<br>**=====**|**102,147**<br>**=====**|**130,274**<br>**======**|



## **TOTAL RECOGNISED GAINS AND LOSSES** 

The Charity has no recognised gains or losses other than the net movement in funds for the above period. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

The notes on pages 10 to 14 form part of these accounts. 

8 



DADIHIYE SOMALI DEVELOPMENT ORGANISATION
BALANCE SHEET
AS AT 31 MARCH 2023
Note
FIXED ASSETS
2023
2022
Office Equipment
6,274
7.843
Debfors
Cash al Bank
Cash In hand
174.029
65
174.094
126.606
Total Current Assets
126,606
Creditors and Accruals
10
(4.270)
(4,175)
169.824
122,431
176.098 130,274
Net Current Assets
Net Assets
Unrestricted Funds
42.196
133.902
176,098
28,127
102.147
130,274
Restricled Funds
Total Fund5
Exemption from audlt
For the year ending 3110312023 the compon
is entitled lo exemplion from the
requirement lo obloin an audit under section 471 of Ihe Companies Act 2006 and that
members hove not required the compony to obtain on oudil in accordance wilh
section 476 of the Acl.
The directors acknowled e their responsibilities for comp￿In
the Companies Act 2[￿lw1th respecl lo accounting recor
wilh the requirements of
accounts.
s and Ihe preparalion of
The occounts have been prepared in accordonce wlh the provision5 in Part 15 of Ihe
Companies Act 2CK)6 appSicable to company's subject lo the small companies, regime.
These accounts were approved by the Board of Direclor5 and TTUStees on
10 April 2023 and were signed on its beholf by:
Signed-
Printed name-
P051tion
The notes on pages l O 10 14 form part of these accounls.

**DADIHIYE SOMALI DEVELOPMENT ORGANISATION Notes to the Accounts For the year ended 31 March 2023** 

## **1.  Accounting Policies** 

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. 

## **1.1 Basis of Accounting** 

The financial statements have been prepared under the historical cost convention and in accordance with the applicable Accounting Standards and the Statement of Recommended Practice “Accounting and Reporting by Charities” published in March 2005 and the Companies Act 1985. 

The company has taken advantage of the exemption in Financial Reporting Standard No. 1 from the requirement to produce a cash flow statement on the grounds that it is small company. 

## **1.2 Incoming Resources** 

Income from activities, voluntary income and donations are included in incoming resources when they are receivable, except when the donors specify that they must be used in future accounting periods or donors’ conditions have not been fulfilled, then the income is deferred. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. 

## **1.3 Resources Expended** 

Resources expended are included in the Statement of Financial Activities on accruals basis, inclusive of any VAT that cannot be recovered. 

Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources. 

## **1.4 Going Concern Basis** 

The financial statements have been prepared on the going concern basis, as in the opinion of the director and trustees, there are no issues arising which would suggest any other basis as being more appropriate. 

## **1.5 Depreciation** 

Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value, of tangible assets over the estimated useful lives: 

Furniture, Fixtures, Fittings and Equipment - 20% on reducing line basis. 

10 



**DADIHIYE SOMALI DEVELOPMENT ORGANISATION Notes to the Accounts For the year ended 31 March 2023** 

## **2. Income from donations and legacies** 

|**Grants, donations, and legacies:**|**Unrestricted**<br>**Funds**|**Restricted**<br>**Funds**|**2023**|**2022**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Small Donation**|**-**|**-**|**-**|**286**|
|**RBKC(CLLL)**|**-**|**5,000**|**5,000**|**-**|
|**Trust for London(TFL)**|**-**|**26,500**|**26,500**|**10,000**|
|**Westway Trust**|**-**|**7,464**|**7,464**|**4,210**|
|**Lloyds Bank Foundation**|**27,250**|**-**|**27,250**|**25,000**|
|**RBKC Corporate (Hodan**<br>**Community)**|**-**|**-**|**-**|**2,510**|
|**RBKC Adult, social care**<br>**(Midaye)**|**-**|**27,938**|**27,938**|**10,195**|
|**KC Foundation**||**-**|**-**|**7,500**|
|**John Lyns Charity**|**-**|**4,000**|**4,000**|**9,000**|
|**Eatls Court Community**<br>**Company**|**-**|**-**|**-**|**6,781**|
|**Big Lottery (Award for all)**|**-**|**9,997**|**9,997**|**-**|
|**London Community Foundation**|**-**|**-**|**-**|**21,570**|
|**Childhood Trust-Children Project**|**-**|**-**|**-**|**3,961**|
|**Camden Charities**|**-**|**-**|**-**|**3,000**|
|**African Advocacy**|**-**|**-**|**-**|**4,934**|
|**Other Income**|**-**|**100**|**-**|**1,450**|
|**TOTAL Income**|**27,250**<br>**==========**|**80,999**<br>**==========**|**108,249**<br>**=======**|**110,397**<br>**=======**|



11 



## **DADIHIYE SOMALI DEVELOPMENT ORGANISATION** 

## **Notes to the financial statements (continuing)** 

## **Year ended 31 March 2023** 

## **3. Expenditure on Charitable Activities by Fund type:** 

|**Charitable activities &**<br>**Support Cost**|**Un-**<br>**restricte**<br>**d**<br>**Funds**|**Restricted**<br>**Funds**|**Total 2023**|**Un-**|**Restricted**|<br>**Total**<br>**2022**|
|---|---|---|---|---|---|---|
|||||**restricte**|**Funds**||
|||||**d**|||
|||||**Funds**|||
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Salary, NIC & Pension**|**1,468**|**30,196**|**31,664**|**12,418**|**11,855**|**24,273**|
|**Payroll Fees**|**-**|**620**|**620**|**488**|**600**|**1,088**|
|**Rent & Rates**|**3,261**|**4,253**|**7,514**|**8,000**|**3,577**|**11,577**|
|**Stationery**<br>**&**<br>**General**<br>**Expenses**|**524**|**4,968**|**5,492**|**4,576**|**1,100**|**5,676**|
|**Staff Training**|**100**|**-**|**100**|**24**|**11**|**35**|
|**Insurance**|**417**|**-**|**417**|**428**|**-**|**428**|
|**Annual Report & AGM**<br>**Cost**|**1,325**|**-**|**1,325**|**-**|**-**|**-**|
|**Legal**<br>**&**<br>**Examination**<br>**fees**|**600**|**-**|**600**|**-**|**300**|**300**|
|**Sewing Class**|**-**|**2,245**|**2,245**|**-**|**3,332**|**3,332**|
|**Events**|**-**|**3,500**|**3,500**|**25**|**1,408**|**1,433**|
|**Supplementary School**|**-**|**446**|**446**|**8,022**|**-**|**8,022**|
|**Volunteer Expenses**|**3,101**|**1447**|**4,548**|**1,885**|**1,447**|**3,332**|
|**Other Project**|**600**|**-**|**600**|**-**|**-**|**-**|
|**Donation **|**1,250**|**-**|**1,250**|**808**|**-**|**808**|
|**Consultation/Evaluation **|**500**||**500**|**1,512**|**870**|**2,382 **|
|**Repair& Maintenance**|**-**|**-**|**-**|**-**|**50**|**50**|
|**Membership Fees**|**35**|**-**|**35**|**217**|**-**|**217**|
|**Depreciation**|**-**|**1,569**|**1,569**|**-**|**1,961**|**1,961**|
|**Total**|**13,181**<br>**=====**|**49,244**<br>**======**|**62,425**<br>**======**|**38,403**|**26,511**|**64,914**<br>**======**|
|||||**=====**|**======**||



12 



## **DADIHIYE SOMALI DEVELOPMENT ORGANISATION** 

## **Notes to the financial statements (continuing)** 

## **Year ended 31 March 2023** 

## **4. Expenditure on Charitable Activities by Activity type:** 

|**Charitable activities &**<br>**Support Cost**|**Services**|**Governan**<br>**ce**|**Fund**<br>**raising**||**Total 2022**|
|---|---|---|---|---|---|
|||||**Total 2023**||
|||||||
||**£**|**£**|**£**|**£**|**£**|
|**Property Costs**|**-**|**-**|**-**|**-**|**-**|
|**Depreciation**|**1,569**|**-**|**-**|**1,569**|**1,961**|
|**Direct Costs**|**27,867**|**-**|**-**|**27,867**|**37,400**|
|**Salary**|**31,664**|**-**|**-**|**31,664**|**24,273**|
|**Other indirect Costs**|**1,325**|**-**|**-**|**1,325**|**1,280**|
|**Total**|**62,425**<br>**=======**|**-**<br>**=======**|**-**<br>**======**|**62,425**|**64,914**<br>**=======**|
|||||**=======**||



## **5. TRUSTEES EXPENSIS** 

No expenses are paid to Trustees. 

No employee earned more than £60,000 during the year (2022: nil). 

## **6. Related party transactions** 

There are no related party transactions to disclose for 2023 (2022: none) There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

## **7. Taxation** 

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

## **8. Fixed Assets** 

||**Computer & Equipment**|**Total**|
|---|---|---|
||**£**|**£**|
||**Cost**||
|**At 1 April 2022**|**12,683**|**12,683**|
|**Additions**|**-**|**-**|
|**Disposals**|**-**|**-**|
|**At 31 March 2023**|**12,683**|**12,683**|
||**Depreciation**||
|**At 1 April 2022**|**4,840**|**4,840**|
|**Disposals**|**-**|**-**|
|**Charge this period**|**1,569**|**1,569**|
|**At 31 March 2023**|**6,409**|**6,409**|
||**Net book value**||
|**At 31 March 2023**|**6,274**|**6,274**|
|**At 31 March 2022**|**7,843**|**7,843**|



13 



## **DADIHIYE SOMALI DEVELOPMENT ORGANISATION** 

## **Notes to the financial statements (continuing)** 

## **Year ended 31 March 2023** 

## **9. Debtors** 

||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|**Debtors**|**0**|**0**|



## **10. Creditors** 

|**.**<br>**Creditors**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|**Trade Creditors**|**3,670**|**3,575**|
|**Independentexamination**|**600**|**600**|
||**4,270**<br>**=====**|**4,175**<br>**=====**|



Accruals:  Provision for Accountancy fees. 

## • **Benefits in kind** 

There were no benefits in kind in the period. 

## • **Independent examination and accountancy services** 

- During the period, the cost of the examination and accountancy services was £600. 

- **Glossary of terms** 

**Restricted funds:** These are funds given to the charity, subject to specific restrictions set by the donor, but still within the general objects of the charity. 

**Creditors** These are amounts owed by the charity, but not paid during the accounting period. 

**Debtors:** These are amounts owed to the charity, but not received in the accounting period. 

- **Prepayments:** These are services that the charity has paid for in advance, but not used during the accounting period. 

14