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.| ## 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. |**On behalf of:**|Haines Watts| |---|---| ||| |**PDF digital certificate:**|IRIS Software Group Limited| ||| |**Digital certificate issued by:**|GlobalSign| 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 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: 1. 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 **2.** ## **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