2021-03-31-accounts - Creative Solutions

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Digitally Signed Document Document ID: 91ADFEF580FD67

Document Details:

----- Start of picture text -----
Filename: Accounts for approval.pdf
Client of: Haines Watts
Signature Details
Name: Jenny Kay
Email: pandjkay@gmail.com
Date & Time: 11/08/2021 14:10:33 (BST)
IP Address: 176.248.40.12
Jenny Kay agrees and approves the contents of this
Signing Statement:
document.
----- End of picture text -----

Digital Certificate

The approved PDF file has been digitally certified. Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with.

----- Start of picture text -----
On behalf of: Haines Watts
PDF digital certificate: IRIS Software Group Limited
Digital certificate issued by: GlobalSign
----- End of picture text -----

Please keep a copy of this document for your records.

REGISTERED CHARITY NUMBER: 1062527

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR CREATIVE SOLUTIONS

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2021

CREATIVE SOLUTIONS

	Page
Report of the Trustees	1 to 3
Independent Examiner's Report	4
Statement of Receipts and Payments	5
Statement of Assets and Liabilities	6
Notes to the Financial Statements	7 to 8

CREATIVE SOLUTIONS

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1062527

Principal address

58 The Downs Portishead Bristol BS20 6DT

Trustees

Mr P Kay Mrs J V Kay Mr P A Smith Mr M Knight

Bankers

Lloyds TSB 61 Gloucester Road Patchway Bristol BS34 5JH

Independent Examiner

Geoffrey Speirs FCA Haines Watts Chartered Accountants Bath House 6-8 Bath Street Bristol BS1 6HL

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity is seeking creative ways to reach and help people of various nations through the Gospel, presently reaching out principally in Burundi, Kenya & Rwanda.

Significant Activities:

During this period Creative Solutions continued to support:-

a project to help children and teenagers in the slums of Nairobi.
a project in Burundi with a group of street women and their children helping them to become self-supporting
a project with a group of the Batwa in Burundi paying school expenses for their children and for two individuals at Bujumbura University and providing plots of land for them to farm in associations
the salaries of some employees of a denomination of churches in Burundi who are overseeing the projects we are involved with
- financially supporting Regional Bible schools in Burundi and an administrator for developing these
Supporting project for palliative care in Kigali, Rwanda run by a church

Page 1

CREATIVE SOLUTIONS

Report of the Trustees

FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Trustees confirm that they have had regard to the guidance on public benefit published by the Charity Commission.

The main achievements of the charity during the year, in addition to those cited above which are continuous, were:

No visits have been possible due to covid-19 pandemic
Conducted a major fundraising for our project in Nairobi and were able to supply basic foodstuffs for families during the pandemic and also equipment for the football team.
Bought new Kirundi Bibles for youth in a church in Bujumbura

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Deed of Trust, and constitutes an unincorporated charity.

The Deed of Trust is dated 10 April 1997 as amended by resolution dated 30 July 2010.

Recruitment and appointment of new trustees

Trustees are recruited and appointed by the existing trustees.

FINANCIAL REVIEW

Reserves policy

The Charity holds restricted and unrestricted funds (the attached accounts detail these funds). The objectives and charitable activities of the charity are largely met from its restricted funds. Unrestricted funds are held:

To provide funds which can be designated to specific projects in accordance with the charities objectives where needs are identified which cannot be met out of restricted funds or are not covered by the purposes of restricted funds.
To cover ongoing costs in relation to the running of the charity including administration costs.

The amount and timing of certain sources of income is variable in nature. The trustees therefore consider it prudent to hold unrestricted reserves of between £5,000 and £10,000. This enables the charity to be able to respond to needs when identified when such needs cannot be met from restricted funds.

The level of reserves is kept under review by the trustees during the year and at each year end.

Page 2

CREATIVE SOLUTIONS

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2021

SIGNED ON BEHALF OF THE BOARD :

Jennifer V Kay

Page 3

Independent Examiner’s Report to the Trustees of Creative Solutions

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 5 to 8.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records

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.

Geoffrey Speirs FCA Haines Watts Chartered Accountants Bath House 6-8 Bath Street Bristol BS1 6HL

Page 4

CREATIVE SOLUTIONS

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted funds funds £ £ RECEIPTS Gifts and donations 28,846 22,756 Gift aid 1,194 753 TOTAL RECEIPTS 30,040 23,509 PAYMENTS Grants and donations paid 22,489 10,270 Accounts preparation and independent examination 828 - Computer consumables 198 - TOTAL PAYMENTS 23,515 10,270 NET OF RECEIPTS/(PAYMENTS) 6,525 13,239 Transfers between funds 930 (930) Total funds brought forward 17,820 9,663 TOTAL FUNDS CARRIED FORWARD 25,275 21,972		2021 Total funds £ 51,602 1,947 53,549 32,759 828 198 33,785 19,764 - 27,483 47,247	2020 Total funds £ 44,067 2,776 46,843 53,567 804 144 54,515 (7,672) - 35,155 27,483

Page 5

CREATIVE SOLUTIONS

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted funds funds £ £ CURRENT ASSETS Cash funds – Lloyds TSB Bank 25,275 21,972 NET ASSETS 25,275 21,972 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS	2021 2020 Total Total funds funds £ £ 47,247 27,483 47,247 27,483 25,648 17,820 21,599 9,663 47,247 27,483

The financial statements were approved by the Board of Trustees on and were signed on its behalf by:

Trustee – Jennifer V Kay

Page 6

CREATIVE SOLUTIONS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared in accordance with the Charities Act 2011.

The financial statements are drawn up on the Receipts and Payments basis of accounting. All donations and other income are therefore accounted for when received and tax refunds under Gift Aid are credited to the respective funds as and when received. All expenditure is accounted for when paid.

Fund accounting

Restricted funds comprise amounts received for special purposes and used for those purposes during the year or held for those purposes at the balance sheet date. The use of donations and grants received for a specific purpose is restricted to that purpose.

Taxation

The Trust is a Registered Charity and accordingly is exempt from taxation on its income and gains which are all used for charitable purposes.

TRUSTEES' EXPENSES AND REMUNERATION

During the year ended 31 March 2021 trustees' expenses of £nil (2020 - £nil) were paid.

No trustee received any remuneration for the year ended 31 March 2021 nor for the year ended 31 March 2020.

RELATED PARTY TRANSACTIONS

Expenses of £nil (2020 - £1,020) were paid to P Kay, who is a trustee of the charity. Expenses of £nil (2020 - £777) were paid to P Smith who is also a trustee of the charity. These relate to travel expenses in relation to missionary trip work.

4. RESTRICTED FUNDS

Burundi PA to overseer fund Kenya Tent of Refuge fund Music, drama and art fund Gikondo Medical Centre Project Starfish	Balance brought forward Receipts in year Payments in year Transfers Balance carried forward 630 1,200 (900) (930) - 5,859 9,803 (6,500) - 9,162 374 - (374) - - 2,800 4,057 (1,350) - 5,507 - 8,450 (1,520) - 6,930
	9,663 23,510 (10,644) (930) 21,599

Transfers have been made between general fund and the respective restricted funds to clear small deficits.

Page 7

CREATIVE SOLUTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

5. UNRESTRICTED FUNDS

General fund Designated for administration Burundi HIV Work Fund Burundi Special Project Fund Burundi General Fund Burundi Turi Wacu Fund Special Travel, Seminars and Scholarships Fecabu Bible Training in Burundi	Balance brought forward Receipts in year Payments in year Transfers Balance carried forward 5,263 2,035 (828) (198) 6,272 - - (198) 198 - - 75 - (75) - 2,474 18,400 (13,651) (677) 6,546 - 5,004 (6,686) 1,682 - 105 1,352 (722) - 735 6,596 - - - 6,596 3,382 3,173 (1,056) - 5,499 17,820 30,039 (23,141) 930 25,648

Page 8