2022-03-31-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.

REGISTERED CHARITY NUMBER: 1062527

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR CREATIVE SOLUTIONS

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2022

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 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022.

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 including some of the expenses of a football team.
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 some Batwa studying at university.
the salary of one employee of a denomination of churches in Burundi who is overseeing the projects we are involved with.
- financially supporting Regional Bible schools for pastors in Burundi including 5 teachers on piece-work 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 2022

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:

One Batwa student completed his degree in nursing and now has work
Bought new version Kirundi Bibles for youth in a church in Bujumbura and for pastors and Rusenda Refugee camp.
Funding the manager of our children’s project in Nairobi to start an online BA degree in Leadership & Management at International Leadership University
Buying 180 chairs and 90 tables for the 5 regional centres for pastoral training

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, designated and unrestricted funds (the attached accounts detail these funds). The objectives and charitable activities of the charity are largely met from its restricted and designated 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 2022

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 2022 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 2. 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 2022

Unrestricted Restricted funds funds £ £ RECEIPTS Gifts and donations 22,662 12,795 Gift aid 1,795 3,203 TOTAL RECEIPTS 24,457 15,998 PAYMENTS Grants and donations paid 23,258 18,159 Accounts preparation and independent examination 840 - Computer consumables 216 - TOTAL PAYMENTS 24,314 18,159 NET OF RECEIPTS/(PAYMENTS) 143 (2,161) Transfers between funds (455) 455 Total funds brought forward 25,649 21,598 TOTAL FUNDS CARRIED FORWARD 25,337 19,892		2022 Total funds £ 35,457 4,998 40,455 41,417 840 216 42,473 (2,018) - 47,247 45,229	2021 Total funds £ 51,602 1,947 53,549 32,759 828 198 33,785 19,764 - 27,483 47,247

Page 5

CREATIVE SOLUTIONS

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Restricted funds funds £ £ CURRENT ASSETS Cash funds – Lloyds TSB Bank 25,337 19,892 NET ASSETS 25,337 19,892 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS	2022 2021 Total Total funds funds £ £ 45,229 47,247 45,229 47,247 25,337 25,648 19,892 21,599 45,229 47,247	2022 2021 Total Total funds funds £ £ 45,229 47,247 45,229 47,247 25,337 25,648 19,892 21,599 45,229 47,247
		47,247
		25,648 21,599
		47,247

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 2022

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 2022 trustees' expenses of £nil (2021 - £nil) were paid.

No trustee received any remuneration for the year ended 31 March 2022 nor for the year ended 31 March 2021.

3. RELATED PARTY TRANSACTIONS

No trustee expenses occurred in the year to 31 March 2022 (2021 - £Nil)

4. RESTRICTED FUNDS

Kenya Tent or Refuge Fund Gikondo Health Centre Project Starfish	Balance brought forward Receipts in year Payments in year Transfers Balance carried forward 9,162 6,779 (7,725) 455 8,671 5,506 2,606 (1,300) - 6,812 6,930 6,613 (9,134) - 4,409
	21,598 15,998 (18,159) 455 19,892

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

Page 7

CREATIVE SOLUTIONS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

5. UNRESTRICTED FUNDS

General Fund Burundi Mataho Batwa Fund Burundi General Fund Burundi Turi Wacu Fund Special Travel, Seminars & School Fecabu Bible Training in Burundi Cadaf Congo	Balance brought forward Receipts in year Payments in year Transfers Balance carried forward 6,273 2,135 (1,511) (455) 6,442 6,546 - (4,480) - 2,066 - 14,794 (11,295) - 3,499 735 1,692 (753) (100) 1,574 6,596 - - - 6,596 5,499 5,611 (6,050) 100 5,160 - 225 (225) - - 25,649 24,457 (24,314) (455) 25,337

Page 8