| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | K | |||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
2 | 421.043 | 824,178 | 1,245,221 | 1,479,565 | |
| Investment income |
3 | 2,393 | 5,775 | 8,168 | 6,639 | |
| Total | 423,436 | 829,953 | 1,253,389 | 1,486,204 | ||
| EXPENDITURE ON | ||||||
| Raising funds | 4 | 491,133 | 40,320 | 531,453 | 441,523 | |
| Charitable activities |
5 | 14.741 | 1,898,340 | 1,913,081 | ||
| Total | 505.874 | 1,938,660 | 2444,534 | 441,523 | ||
| NET INCOME/(EXPENDITURE) Transfers between funds |
18 | (82,438) 94,630 |
(1,108,707) ~94,630) |
(1,191,145) | 1,044,681 | |
| Net movement in funds |
12,192 | (1,203,337) | (1,191,145) | 1,044,681 | ||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
360,980 | 1,872,539 | 2,233,519 | 1,188,838 | ||
| TOTAL FUNDS CARRIED FORWARD | 373,172 | 669,202 | 1,042,374 | 2,233,519 |
| 2023 | 2022 | ||
|---|---|---|---|
| Notes | F. | ||
| FIXEDASSETS | |||
| Intangible assets Tangible assets Investment property |
11 12 13 |
242,556 23,740 88,000 |
28,225 26,274 88.000 |
| 354,296 | 142,499 | ||
| CURRENT ASSETS | |||
| Debtors | 14 | 6,327 | 10,564 |
| Cash at bank and in hand | 715,290 | 2,114,062 | |
| 721,617 | 2,124,626 | ||
| CREDITORS | |||
| Amounts falling due within one year |
15 | (33,539( | (33,606) |
| NET CURRENT ASSETS | 688,078 | 2091 020 | |
| TOTAL ASSETS LESSCURRENT LIABILITIES | 1,042,374 | 2,233,519 | |
| NET ASSETS | 1,042,374 | 2,233,519 | |
| FUNDS | 18 | ||
| Unrestricted funds |
373,172 | 360,980 | |
| Restricted funds | 669,202 | 1,872,539 | |
| TOTAL FUNDS | 1,042.374 | 2,233.519 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| Notes | ||||||
| Cash flows from operating activities Cash generated from operations |
I | ~I, I 63,508) | 978.526 | |||
| Net cash (used in)/provided | by operating | activities | J1,163,508) | 978,526 | ||
| Cash flows from investing | activities | |||||
| Purchase of intangible fixed assets |
(235,342) | (28.225) | ||||
| Purchase of tangible fixed Interest received |
assets | (2,315) 2,393 |
(12,778) 908 |
|||
| Net cash used in investing | activities | ~235,264) | ~40,095) | |||
| Change in cash and cash the reporling period |
equivalents | in | (1,398,772) | 938,431 | ||
| Cash and cash equivalents | at the | |||||
| beginning ofthe reportIng |
period | 2,114,062 | 1,175,631 | |||
| Cash and cash equivalents the reporting period |
at the end | of | 715,290 | 2,114,062 |
| RECONCILIATION OF NET (EXIIENDITURE)/INCOME |
RECONCILIATION OF NET (EXIIENDITURE)/INCOME |
RECONCILIATION OF NET (EXIIENDITURE)/INCOME |
RECONCILIATION OF NET (EXIIENDITURE)/INCOME |
RECONCILIATION OF NET (EXIIENDITURE)/INCOME |
TO NET | CASH | FLOW FROM OPERATING ACTIVITIES | FLOW FROM OPERATING ACTIVITIES | FLOW FROM OPERATING ACTIVITIES |
|---|---|---|---|---|---|---|---|---|---|
| 2023 | 2022 | ||||||||
| Net (expenditure)/income for the reportIng Statement of Financial ActivlRes) |
period (as per the | (1,191,145) | 1,044,681 | ||||||
| Ad)ustments for: Depreciation charges Interest received |
25,860 (2,393) |
5,345 (908) |
|||||||
| Non-cash donations |
(88,000) | ||||||||
| Decrease in debtors (Decrease)/increase |
in | creditors | 4,237 ~67) |
3,227 14,181 |
|||||
| Net cash (used in)/provided | by operatIons | ~1,163,508) | 978,526 | ||||||
| ANALYSIS OF CHANGES | IN | NET FUNDS | |||||||
| Exchange rate | |||||||||
| Total | At 1.4.22 S 222444C2 |
Cash flows movements E 211144 S2201 |
At 31.3.23 ~7290 |
||||||
| At | 1.4.21 | Cash flows | Exchange rate movements |
At 31.3.22 | |||||
| Total | ~6 | E ~I~ |
~211406 |
| DONATIONS AND LEGACIE |
S | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| 8 | S | |||
| Donations | 1,245,221 | 1,479,565 | ||
| INVESTMENT INCOME | ||||
| 2023 | 2022 | |||
| E | S | |||
| Rents received | 5,775 | 5,731 | ||
| Deposit account interest | 2,393 | 908 | ||
| 8,168 | 6,639 | |||
| RAISING FUNDS | ||||
| Raising donations and legacies |
2023 | 2022 | ||
| Staff costs | 119,691 | 93.161 | ||
| Staff and office volunteer expenses Adveitising Pffinting, postage and stationery Sundry expenses Computer consultancy and running Motor and travel expenses Consultancy fees Public relations |
costs | 9,135 50,037 76,037 364 18.995 15,382 39,513 35,031 |
3,771 18,283 118,978 440 22,006 4,439 26,460 40,738 |
|
| Fundraising support Bank charges and other fees Exchange rate variances Books and videos |
36.500 7,716 (2,701j |
23,764 9,724 1,745 1,028 |
||
| Renta I property expenses Depreciation Support costs |
4,727 25,860 95,166 |
1,727 5,345 69,914 |
||
| 531,453 | 441,523 |
| CHARITABLE ACTI | VITIES COSTS | ||
|---|---|---|---|
| 2023 | |||
| Field transfers | 1,898,340 | ||
| Direct charitable | activities - UK | 14,741 | |
| Totalexpenditure | oncharitable | activities | 1,913,081 |
| SUPPORT COSTS | ||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| E | ||||
| Staff costs | 12,977 | 12,643 | ||
| Insurance | 1,238 | 2,064 | ||
| Office rent and running | costs | 47,985 | 28,465 | |
| Telephone Postage and stationery Sundries |
4,463 2,609 5,191 |
1,704 1,946 4,295 |
||
| Governance costs |
||||
| Auditors' remuneration |
10,269 | 5,178 | ||
| Trustee expenses Legal and professional |
fees | 1,764 8,670 |
13,619 | |
| 95,166 | 69,914 | |||
| NH INCOME/(EXPENDITURE) | ||||
| Net income/(expenditure) | isstated after charging/(crediting): | |||
| 2023 | 2022 | |||
| 5 | ||||
| Auditors' remuneration |
-audit fees | 7,224 | 3.180 | |
| Auditors' remuneration |
—other financial services | 3,045 | 1,998 | |
| Depreciation -owned |
assets | 4,849 | 5,346 | |
| Computer software amortisation |
21,011 |
| STAFF | COSTS | ||
|---|---|---|---|
| 2023 | 2022 | ||
| E | |||
| Wages Social Other |
and salades secudty costs pension costs |
139,826 5,162 2,421 |
101,227 2,755 1,822 |
| 147,409 | 105,804 |
| 2023 | 2022 |
|---|---|
| 8 | 6 |
| No employees received emoluments in excess of year ended 31 March 2022. |
No employees received emoluments in excess of year ended 31 March 2022. |
560,000for t | he year ende | d 31 March 20 | 23, nor for th |
|---|---|---|---|---|---|
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL |
ACTIVITIES | ||||
| Unrestdcted | Restricted | Total | |||
| fund | fund | funds | |||
| E | E | E | |||
| INCOME AND ENDOWMENTS | FROM | ||||
| Donations and legacies | 422,821 | 1,056,744 | 1,479,565 | ||
| Investment income |
908 | 5,731 | 6,639 | ||
| Total | 423,729 | 1,062,475 | 1,486,204 | ||
| EXPENDITURE ON | |||||
| Raising funds | 439.796 | 1,727 | 441,523 | ||
| NET INCOME/(EXPENDITURE) Transfers between funds |
(16,067) 116,730 |
1,060,748 ~116,730) |
1,044,681 | ||
| Net movement in funds |
100,663 | 944,018 | 1,044,681 | ||
| RECONCILIATION OF FUNDS |
|||||
| Total funds brought forward |
260,317 | 928,521 | 1,188,838 | ||
| TOTAL FUNDS CARRIED FORWARD | 360.980 | 1,872,539 | 2,233,519 |
| IN1ANGIBLE FIXED ASSETS | |
|---|---|
| Computer | |
| software | |
| COST | |
| At I April 2022 Additions |
28,225 235,342 |
| At 31 March 2023 | 263,567 |
| AMORTISATION | |
| Charge for year | 21,011 |
| NET BOOK VALUE | |
| At 31 March 2023 | 242,556 |
| At 31 March 2022 | 28,225 |
| 12. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| E | ||||
| COST | ||||
| At I April 2022 Additions |
35,973 1,713 |
66,434 602 |
102,407 2,315 |
|
| At 31 March 2023 | 37,686 | 67,036 | 104,722 | |
| DEPRECIATION | ||||
| At I April 2022 Charge foryear |
17,393 2,029 |
58,740 2,820 |
76,133 4,849 |
|
| At 31 March 2023 | 19,422 | 61,560 | 80.982 | |
| NET BOOK VALUE | ||||
| At 31 March 2023 | 18,264 | 5,476 | 23,740 | |
| At 31 March 2022 | 18,580 | 7,694 | 26,274 | |
| '13. | INVESTMENT PROPERTY | |||
| E | ||||
| FAIR VALUE | ||||
| At I Apdl 2022 and 31 March 2023 |
88,000 |
| DEBTORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|---|
| 2023 | 2022 | |||
| 8 | K | |||
| Other debtors | 4,838 | 8,450 | ||
| Prepayments | 1,489 | 2,114 | ||
| 6,327 | 10.564 | |||
| CREDITORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | |||
| 2023 | 2022 | |||
| Trade creditors | 12,183 | 23,523 | ||
| Other creditors | 21,356 | 10,083 | ||
| 33,539 | 33,606 |
| Minimum le |
ase payments under non-cance |
llable operating |
leases fall du | e as follows: | |
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| 5 | |||||
| Within one year Between one and five years |
14,293 2,627 |
18,977 | |||
| 16,920 | 18,977 | ||||
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| 2023 | 2022 | ||||
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| 8 | E | E | 5 | ||
| Fixed assets | 266.296 | 266,296 | 54,499 | ||
| Investments | 88,000 | 88,000 | 88,000 | ||
| Cunent assets Cunent liabilities |
140.415 ~33,539) |
581,202 | 721,617 ~33,539) |
2,124,626 ~33,606) |
|
| 373,172 | 669,202 | 1,042,374 | 2,233,519 | ||
| MOVEMENT | IN FUNDS | ||||
| Transfers | |||||
| Net | between | At | |||
| At 1.4.22 | expenditure | funds | 31.3.23 | ||
| 8 | |||||
| Unrestricted | funds | ||||
| General fund | 360,980 | (82,438) | 94,630 | 373,172 | |
| Restricted funds | |||||
| Field donations | 1,872,539 | (1,108,707) | (94,630) | 669,202 | |
| TOTAL FUNDS |
| Net movement | in funds, included in the a |
bove are as follows: | ||
|---|---|---|---|---|
| Movement | ||||
| Income | Expenditure | in funds | ||
| E | ||||
| Unrestricted funds |
||||
| General fund | 423,436 | (505,874) | (82,438) | |
| Restricted funds | ||||
| Field donations UK staff support |
fund | 794,360 35,593 |
(1,903,067) ~35,593) |
(1,108,707) |
| 829,953 | J1,938,660) | ~1,108,707) | ||
| TOTAL FUNDS | 1,253,389 | ~2,444,534) | ~1,191,145) |
| Comparafives | for movement in |
funds | |||
|---|---|---|---|---|---|
| Net | Transfers | ||||
| movement | between | At | |||
| At I 4.21 | in funds | funds | 31.3.22 | ||
| E | E | R | |||
| Unrestricted | funds | ||||
| General fund | 260,317 | (16,067) | 116,730 | 360,980 | |
| Restricted funds | |||||
| Field donations | 928,521 | 1,060,748 | (116,730) | 1,872,539 | |
| TOTAL FUNDS | 1,188,838 | 1,044,681 | 2,233.519 |
| Comparative net movement in funds, i |
ncluded in the above are as follow |
s: | |
|---|---|---|---|
| Movement | |||
| Income | Expenditure | in funds | |
| E | |||
| Unrestricted funds |
|||
| General fund | 423,729 | (439,796) | (16,067) |
| Restricted funds | |||
| Field donations | 1,062,475 | (1,727) | 1,060,748 |
| TOTAL FUNDS | 1,486,204 | ~441,523) | 1,044,681 |