2023-03-31-accounts - Creative Solutions

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Digitally Signed Document Document ID: F9469CD1A5860D

Document Details:

Filename:	Accounts for approval 2023.pdf

Client of:	Haines Watts

Signature Details

Name:	Jenny Kay

Email:	pandjkay@gmail.com

Date & Time:	04/10/2023 16:45:21 PM (BST)

IP Address:	51.194.127.125

Signing Statement:	Jenny Kay agrees and approves the contents of this document.

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On behalf of:	Haines Watts

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REGISTERED CHARITY NUMBER: 1062527

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR CREATIVE SOLUTIONS

Contents of the Financial Statements FOR THE YEAR ENDED 31 MARCH 2023

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 2023

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023.

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

Andrew Jordan 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 2023

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:

Funded the manager of our children’s project in Nairobi to continue an online BA degree in Leadership & Management at International Leadership University and provided him with a refurbished laptop for his studies.
Refurbished a property in Nairobi which supports out project.
Bought 180 chairs and 90 tables for the 5 regional centres for pastoral training.
Bought 4 smart phones for the 4 Batwa students we are sponsoring at university.
One trustee took 2 refurbished laptops to Burundi with spare batteries.
One trustee made a trip to Nairobi in March with a friend from a church in UK to visit our Tent of Refuge and Plants and Pillars projects.
Sponsored a seminar in Nov to train leaders of the church in Burundi to teach courses from a Bible college in Nairobi.

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 3

CREATIVE SOLUTIONS

Report of the Trustees FOR THE YEAR ENDED 31 MARCH 2023

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 2023 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.

Andrew Jordan 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 2023

Unrestricted
Restricted
funds
funds
£
£
RECEIPTS
Gifts and donations
20,325
6,090
Gift aid
1,738
1,699
TOTAL RECEIPTS
22,063
7,789
PAYMENTS
Grants and donations paid
26,989
18,536
Accounts preparation and independent examination
882
-
Computer consumables
216
-
TOTAL PAYMENTS
28,087
18,536
NET OF RECEIPTS/(PAYMENTS)
(6,024)
(10,747)
Total funds brought forward
25,337
19,892
TOTAL FUNDS CARRIED FORWARD
19,313
9,145

Page 5

CREATIVE SOLUTIONS

STATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted Restricted funds funds £ £ CURRENT ASSETS Cash funds – Lloyds TSB Bank 19,313 9,145 NET ASSETS 19,313 9,145 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS	2023 2022 Total Total funds funds £ £ 28,458 45,229 28,458 45,229 19,313 25,337 9,145 19,892 28,458 45,229	2023 2022 Total Total funds funds £ £ 28,458 45,229 28,458 45,229 19,313 25,337 9,145 19,892 28,458 45,229
		45,229
		25,337 19,892
		45,229

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 2023

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 2023 trustees' expenses of £2,625 (2022 - £nil) were paid to P Kay. This comprised £1,213 for laptops purchased for students and administrators and £1,412 for travel expenses.

No trustee received any remuneration for the year ended 31 March 2023 nor for the year ended 31 March 2022.

3. RELATED PARTY TRANSACTIONS

There were no related party transactions in the year to 31 March 2023 (2022 - 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 8,671 3,523 (11,991) - 203 6,812 3,141 (1,825) - 8,128 4,409 1,125 (4,720) - 814
	19,892 7,789 (18,536) - 9,145

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 2023

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 6,442 3,340 (5,613) - 4,169 2,066 6,230 (6,719) - 1,577 3,499 3,900 (5,199) - 2,200 1,574 1,273 (852) - 1,995 6,596 - (3,635) - 2,961 5,160 7,320 (6,069) - 6,411 - - - - - 25,337 22,063 (28,087) 19,313

Page 8