2023-06-30-accounts - Hi-Hand

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			Page
Report ofthe Trustees		1	to	4
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements		10	to	24
Detailed Statement of Financial Activities		25	to	26

						2023	2022
				Unrestricted	Restricted	Total	Tota I
				funds	funds	funds	funds
			Notes	E	E	E	E
INCOME AND ENDOWMENTS		FROM
Charitable activities				68,388	171,268	239,656	213,233
Other trading activities				175		175	138
Investment income							120
Other income				663		663	390
Total				~69 226	~171268	~240 494	~213881
EXPENDITURE ON
Raising funds			5	761		761	1,614
Charitable activities
Charitable Activities				~132 120	1~02062	~234 182	~350 997
Total				1~32881	1~02062	~234 943	~362 611
NET INCOME/(EXPENDITURE) Transfers between funds			18	(63,655) ~65 724	69,206 ~65 724)	5,551	(138,730)
Net movement In	funds			2,069	3,482	5,551	(138,730)
RECONCILIATION	OF FUNDS
Total funds brought	forward			703,413	34,611	738,024	876,754
TOTAL FUNDS CARRIED FORWARD				7~05 482	~38 093	~743 575	~738 024

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	6	E
FIXEDASSETS
Tangible assets Investments		12 13	~9620		9,620	720 ~9620
			9,620		9,620	IOI340
CURRENT ASSETS
Debtors Investments Cash at bank and in hand		14 15	501,899 25,000 i~73397	~38093	501,899 25,000 ~211490	502,885 25,000 203,939
			700,296	38~093	738/389	731,824
CREDITORS
Amounts Falling due within	one year	16	(4r434)		(4,434)	(4,140)
NET CURRENT ASSETS			6~95862	~38093	733,955	~727 684
TOTAL ASSETS LESS CURRENT
LIABILITIES			705g482	38~093	743,575	738,024
NET ASSETS			705,482	~38 093	~743 575	738,024
FUNDS		18
Unrestricted funds					705,482	703,413
Restricted funds					38,093	~34 611
TOTAL FUNDS					~743 575	738,024

		2023	2022	2022
Notes		E	f
Cash flows from operating activities Cash generated from operations	1	~6888	~638	732)
Net cash provided by/(used in) operating	activities	~6888	~638	732)
Cash flows from Investing activities
Purchase of tangible fixed assets Sale of intangible fixed assets		663	(1,080) 390
Interest received				120
Net cash provided by/(used in) investing	activities	663	~570)
Change In cash and cash
equivalents in the reporting period Cash and cash equivalents at the		7,551	(639,302)
beginning ofthe reporting period		~203939	~843	241
Cash and cash equivalents at the
end of the reporting period		~211490	~203	939

RECONCILIATION	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	TO NET CASH FLOW FROM	TO NET CASH FLOW FROM	TO NET CASH FLOW FROM
OPERATING ACTIVITIES
					2023	2022
					E	6
Net income/(expenditure) the Statement of Financial Adjustments for:		for the reporting Activities)	period	(as per	5,551	(138,730)
Depreciation charges					720	360
Profit on disposal of interest received Decrease/(Increase) increase In creditors	fixed assets In debtors				(663) 986 294	(390) (120) (499,972) 120
Net cash provided	by/(used	in) operations			6 888	~638 7327
ANALYSIS OF CHANGES IN		NET FUNDS
				At 1.7.22 I	Cash flow I	At 30.6.23 E
Net cash Cash at bank and In	hand			~203939	~7551	~211490
				~203 939	~7551	~211490
Liquid resources
Deposits Included in cash Current asset investments				~25 000		~25 000
				~25 000		~25 000
Total				~228 939	~7551	~236 490

2.	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES
							2023	2022
							E	I
	Donations						165,761	175,685
	Gift aid						20,290	21,548
	Legacies						8,805
	Grants Mission	trips					20,000 ~24 800	16,000
							~239656	~213 233
	Grants received,			Included		in the above, are as follows:
							2023	2022
							E	I
	FG Charitable		Trust				15,000	15,000
	Forest Hill Charitable Rimshot Charitable				Trust Trust		1,000 ~4000	1,000
							~20 000	~16 000
3.	OTHER	TRADING ACTIVITIES
							2023	2022
							E	I
	Fundralsing		events				175	138
4.	INVESTMENT INCOME
							2023	2022
							E	I
	Deposit	account		interest				120
	RAISING FUNDS
	Raising	donations			and legacies
							2023	2022
							6	I
	Staff costs						276	599
	Fundralslng						485	~1015
							761	~1614

6.	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	CHARITABLE ACTIVITIES	COSTS	COSTS	COSTS	COSTS
													Grant
													funding	of
													activities		Support
													(see note		costs (see
													7)		note 8)	Totals
													E		E	E
	Charitable Activities												~169785		~64 397	~234 182
	GRANTS PAYABLE
															2023	2022
															6	E
	Charitable Activities														~169785	~292 322
	The total grants paid		to Institutions						during		the	year was	as follows:
															2023	2022
															E	E
	Hand	in Hand Foundation			(HIHF)										100,779	16,600
	HIHF	- Daylove Children's			Centre,			Kenya								14,900
	HIHF	- GFI, Mogonjet		School, Kenya												7,400
	HIHF	—Namrata Shah		Children's			Home,			Kenya						500
	HIHF	—New Hope Children's				Centre,			Kenya						49,175	22,023
	HIHF	—Thika Orphans		and	Grandparents					Scheme, Kenya						2,000
	New Hope Children's Centre, Kenya Katwe School err Clinic, Kampala, Uganda jJCT(U), Uganda														5,911 13,920	48,990 3,546 16,663
	Stand	In the Gap														16,300
	Other	Grants														43,400
	Embu	Investment fund														100,000
															~169785	~292 322
8.	SUPPORT COSTS
															Governance
											Management		Finance		costs	Totals
												E			E	E
	Charitable Activities										~56 552		720		~7125	~64 397

Support cost	s, included	ln the above, are as follows:
			2023	2022
			Charitable	Tota I
			Activities	activities
			6	E
Wages			15,098	14,587
Rent & utilities Insurance			8,633 1,006	8,206 791
Transport &	travel		22,422	789
Telephone &stationery Office equip & computer		costs	1,988 5,345	2,599 3,426
Publicity			25
Legal & bank Subscrlptions	costs		1,702 333	17,633 107
Depreciation	of tangible	fixed assets	720	360
Wages Independent	examination	fee	2,421 ~4704	5,077 ~5100
			~64 397	5~8675

			2023	2022
				E
Wages	and	salaries	~17795	~20 263
			~17 795	~20 263

		2023	2022
Staff	employed	2	2

11.	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total
					funds I	funds I	fundsI
	INCOME AND ENDOWMENTS			FROM
	Charitable activities				75,529	137,704	213,233
	Other trading activities				138		138
	Investment income				120		120
	Other Income				390		390
	Total				~76 177	~137704	~213881
	EXPENDITURE ON
	Raising funds				1,614		1,614
	Charitable activities
	Charitable Activities				~78 627	~272 370	~350 997
	Total				~80 241	~272 370	~352 611
	NET INCOME/(EXPENDITURE) Transfers between funds				(4,064) ~25 757)	(134,666) ~25 757	(138,730)
	Net movement in	funds			(29~821)	(108909)	(138(730)
	RECONCILIATION		OF FUNDS
	Total funds brought		forward		733,234	143,520	876,754
	TOTAL FUNDS CARRIED FORWARD				~703 413	~34 611	738 024
12.	TANGIBLE FIXED	ASSETS
					Fixtures
					and	Computer
					fittings I	equipment I	Tota Is I
	COST
	At 1st July 2022 and		30th June	2023	988	~5012	~6000
	DEPRECIATION
	At 1st July 2022 Charge for year				988	4,292 720	5,280 720
	At 30th June 2023				988	~5012	~6000
	NET BOOK VALUE
	At 30th June 2023
	At 30th June 2022					720	720

13.	FIXED ASSET INVESTMENTS	FIXED ASSET INVESTMENTS	FIXED ASSET INVESTMENTS	FIXED ASSET INVESTMENTS	FIXED ASSET INVESTMENTS
										Unlisted
										Investments
										E
	MARKET VALUE
	At 1st 3uiy 2022 and	30th		3une 2023						~9620
	NET BOOK VALUE
	At 30th )une 2023									~9620
	At 30th june 2022									~9620
	There were no investment			assets outside the UK.
14.	DEBTORS: AMOUNTS		FALLING DUE WITHIN			ONE YEAR
									2023	2022
									6	E
	Other debtors Prepayments and accrued			income					500,000 ~1899	500,000 ~2885
									~501899	~502 885
15.	CURRENT ASSET INVESTMENTS
									2023	2022
									6	E
	Investment in Hand	in Hand			(NRG) Ltd				2~000	25 000
	The investment Is held outside of the UK.
16.	CREDITORS: AMOUNTS			FALLING DUE WITHIN			ONE	YEAR
									2023	2022
									6	E
	Accrued expenses								~4434	~4140
17.	LEASING AGREEMENTS
	Minimum lease payments			under non-cancellable		operating		leases fall	due as follows:
									2023	2022
									E	E
	Within one year									~2031

MOVEMENT IN FUNDS
			Net	Transfers
			movement	between	At'
		At 1.7.22	In funds	funds	30.6.23
		E	E	E	E
Unrestricted funds
General fund Contingency Administration Stand in the Gap		38,712 10,000 (5,379) 80	42,324 (6,099) 120	(36,376) (10,000) 12,100	44,660 622 200
Reserves		~660000	~100000)	~100000	~660 000
Restricted funds		703,413	(63,655)	65,724	705,482
Centre of Hope, Kenya
HIHF —Daylove Children's Kenya	Project,	513	11,776	(11,550)	739
HIHF - Grace Foundation international
Mogonjet School, Kenya Hand in Hand Foundation, Kenya HIHF - Namrata Shah, Kenya		51 124 105	5,863 16,672 240	(5,500) (15,000) (300)	414 1,796 45
HIHF - New Hope Children's Kenya New Hope Barclays, Kenya	Centre,	500 26,969	14,186 244	(11,889) (90)	2,797 27,123
HIHF - Thika Orphans and
Grandparents Scheme, Kenya			1,767	(1,600)	172
HIHF - High Level Early Childhood
Centre, iganga, Uganda jjCT(U), Uganda Katwe School and Clinic, Uganda Mano ar Mano, Ecuador		410 1,822 1,100 125	820 (4,062) (3,710)	(1,000) 2,795 3,100	230 555 490 125
Mission Trips Stand in the Gap Administration Gift Catalogue		2,421 102 312 50	3,185 18,995 440 ~2790	(3,850) (18,000) ~2840)	1,756 1,097 752
		~34611	~69 206	~65 724)	~38093
TOTAL FUNDS		~738 024	~5551		~743 575

Net movement in funds,	i	ncluded in the above	are as follows:
			incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted funds
General fund Administration Stand in the Gap			44,242 24,864 120	(1,918) (30,963)	42,324 (6,099) 120
Reserves				~100000)	~100000)
Restricted funds			69r226	(132g881)	(63r655)
HIHF - Daylove Children's		Project,
Kenya			11,776		11,776
HIHF —Grace Foundation	International
Mogonjet School, Kenya Hand in Hand Foundation,		Kenya	5,712 16,672	151	5,863 16,672
HIHF - Namrata Shah, Kenya			240		240
HIHF - New Hope Children's		Centre,
Kenya New Hope Barclays, Kenya			18,581 45,024	(4,395) (44,780)	14,186 244
HIHF —Thika Orphans and
Grandparents Scheme, Kenya			1,767		1,767
HIHF —High Level Early Childhood
Centre, iganga, Uganda JjCT(U), Uganda Katwe School and Clinic, Uganda Mission Trips Stand In the Gap Administration Gift Catalogue			820 9,858 2,201 24,800 18,995 12,032 ~2790	(13,920) (5,911) (21,615) (11,592)	820 (4,062) (3,710) 3,185 18,995 440 ~2790
			~i71 268	~102062)	~69 206
TOTAL FUNDS			~240 494	~234943)	~5551

Comparatlves f	or m	ove		ment in funds
							Net	Transfers
							movement	between		At
					At 1.7.21		In funds	funds		30.6.22
					E		E	I
Unrestricted funds
General fund					42,583		16,493	(20,364)		38,712
Contingency					10,000					10,000
Administration						248	(25,627)	20,000		(5,379)
HIHF —Daylove Children's				Centre,
Kenya						50	(50)
High Level Early Childhood				Centre,
lganga, Uganda						93			(93)
Stand In the Gap						260	5,120	(5,300)		80
Reserves					~680	000		~20	000)	~660 000
					733,234		(4,064)	(25,757)		703,413
Restricted funds
Centre of Hope, Kenya
HIHF - Daylove Children's				Project,
Kenya					3,472		(3,374)		415	513
HIHF —Grace Foundation			International
Mogonjet School,	Kenya				1,527		(1,476)			51
Hand in Hand Foundation, Kenya HIHF —Namrata Shah, Kenya					1,362 125		(1,238) (235)		215	124 105
HiHF —New Hope	Children's			Centre,
Kenya New Hope Barclays, Kenya					3,456 28,872		(3,294) (1,944)		338 41	500 26,969
HIHF - Thlka Orphans		and
Grandparents Scheme,		Kenya				198	(193)
HIHF —High Level	Early Childhood
Centre, lganga, Uganda						124	286			410
j)CT(U), Uganda Katwe School and	Clinic, Uganda				1,061 196		(6,387) 4	7,	148 900	1,822 1,100
Mano Ik Mano, Ecuador						70	55			125
Mission Trips					2,421					2,421
Stand in the Gap					492		(17,090)	16,700		102
Administration						142	170			312
Gift Catalogue							50			50
Embu Investment	fund				~100	000	~100000)
					~143	520	~134666)	~25	757	~34 611
TOTAL FUNDS					~876	754	~138730)			~738 024

			Incoming	Resources	Movement
			resources I	expended I	In funds I
Unrestricted funds
General fund			40,658	(24,165)	16,493
Administration			25,364	(50,991)	(25,627)
HiHF - Daylove Children's		Centre,
Kenya Stand in the Gap			5,035 ~5120	(5,085)	(50) ~5120
Restricted funds			76,177	(80,241)	(4,064)
HIHF - Daylove Children's		Project,
Kenya			6,441	(9,815)	(3,374)
HIHF - Grace Foundation	international
Mogonjet School, Kenya Hand In Hand Foundation,		Kenya	5,924 15,738	(7,400) (16,976)	(1,476) (1,238)
HIHF - Namrata Shah, Kenya			265	(500)	(235)
HIHF —New Hope Children's		Centre,
Kenya			18,729	(22,023)	(3,294)
New Hope Barclays, Kenya			47,046	(48,990)	(1,944)
HIHF - Thika Orphans and
Grandparents Scheme,	Kenya		1,807	(2,000)	(193)
HiHF - High Level Early	Childhood
Centre, iganga, Uganda			960	(674)	286
)JCT(U), Uganda			10,276	(16,663)	(6,387)
Katwe School and Clinic, Uganda			3,550	(3,546)	4
Mano 8L Mano, Ecuador			55		55
Stand in the Gap			10,210	(27,300)	(17,090)
Administration			8,562	(8,392)	170
Gift Catalogue			8,141	(8,091)	50
Embu Investment fund				~100 000)	~100000)
			~137 704	~272 370)	~134666)
TOTAL FUNDS			~213881	~352 611)	~138730)

A current year 12	mon	ths		and prior year	12 months com	bined position	Is as follows:
						Net	Transfers
						movement	between	At
					At' 1.7.21	in funds I	funds I	30.6.23 I
Unrestricted funds
General fund					42,583	58,817	(56,740)	44,660
Contingency					10,000		(10,000)
Administration					248	(31,726)	32,100		622
HIHF —Daylove Children's				Centre,
Kenya					50	(50)
High Level Early Childhood				Centre,
iganga, Uganda					93		(93)
Stand in the Gap					260	5,240	(5,300)		200
Reserves					~680 000	~100000)	~80 000	~660	000
					733,234	(67,719)	39,967	705,482
Restricted funds
Centre of Hope, Kenya
HIHF - Daylove Children's				ProJect,
Kenya					3,472	8,402	(11,135)		739
HIHF - Grace Foundation			International
Mogoniet School,	Kenya				1,527	4,387	(5,500)		414
Hand In Hand Foundation,				Kenya	1,362	15,434	(15,000)	1,796
HIHF —Namrata Shah,		Kenya			125	5	(85)		45
HIHF —New Hope	Children's			Centre,
Kenya					3,456	10,892	(11,551)	2,797
New Hope Barclays, Kenya					28,872	(1,700)	(49)	27,123
HIHF - Thlka Orphans		and
Grandparents Scheme,		Kenya			198	1,574	(1,600)		172
HIHF —High Level	Early Childhood
Centre, iganga, Uganda					124	1,106	(1,000)		230
JJCT(U), Uganda					1,061	(10,449)	9,943		555
Katwe School and	Clinic, Uganda				196	(3,706)	4,000		490
Manor% Mano, Ecuador					70	55			125
Mission Trips					2,421	3,185	(3,850)	1,756
Stand In the Gap Administration					492 142	1,905 610	(1,300)	1,097 752
GIR Catalogue						2,840	(2,840)
Embu Investment	fund				~100 000	~100000)
					~143 520	~65 460)	~39967)	~38	093
TOTAL FUNDS					~876 754	~133179)		~743	575

MOVEMENT IN FUNDS	-	continued
A current year 12 months		and prior year 12 months	combined net movement in funds,		included In
the above are as follows:
			Incoming	Resources	Movement
			resources I	expended E	In funds
Unrestricted funds
General fund			84,900	(26,083)	58,817
Administration			50,228	(81,954)	(31,726)
HiHF - Daylove Children's		Centre,
Kenya			5,035	(5,085)	(50)
Stand In the Gap			5,240		5,240
Reserves				~100000)	~100 000)
Restricted funds			145,403	(213,122)	(67,719)
HIHF - Daylove Children's		Project,
Kenya			18,217	(9,815)	8,402
HIHF - Grace Foundation	International
Mogonjet School, Kenya			11,636	(7,249)	4,387
Hand In Hand Foundation,		Kenya	32,410	(16,976)	15,434
HIHF - Namrata Shah, Kenya			505	(500)	5
HIHF - New Hope Children's		Centre,
Kenya			37,310	(26,418)	10,892
New Hope Barclays, Kenya			92,070	(93,770)	(1,700)
HIHF - Thlka Orphans and
Grandparents Scheme, Kenya			3,574	(2,000)	1,574
HiHF - High Level Early Childhood
Centre, lganga, Uganda			1,780	(674)	1,106
11CT(U), Uganda			20,134	(30,583)	(10,449)
Katwe School and Clinic, Uganda Mano 8 Mano, Ecuador			5,751 55	(9,457)	(3,706) 55
Mission Trips			24,800	(21,615)	3,185
Stand in the Gap			29,205	(27,300)	1,905
Administration			20,594	(19,984)	610
Gift Catalogue			10,931	(8,091)	2,840
Embu Investment fund				~100000)	~100000)
			~308 972	~374 432)	~65460)
TOTAL FUNDS			~454 375	~587 554)	~133179)

				2023	2022
				6	6
INCOME AND	ENDOWMENTS
Charitable activities
Donations				165,761	175,685
Gift aid				20,290	21,548
Legacies				8,805
Grants				20,000	16,000
Mission trips				~24 800
				239,656	213,233
Other trading	activities
Fundraising events				175	138
Investment income
Deposit account	interest				120
Other income
Other income				663	390
Total incoming	resources			240,494	213,881
EXPENDITURE
Raising donations		and	legacies
Wages Fundralsing				276 485	599 ~1015
				761	1,614
Charitable activities
Grants to institutions				169,785	292,322
Support costs
Management
Wages				15,098	14,587
Rent &utilities Insurance				8,633 1,006	8,206 791
Transport &travel				22,422	789
Telephone &,stationery Office equip &computer			costs	1,988 5,345	2,599 3,426
Publicity				25
Legal &bank costs Subscriptions				1,702 333	17,633 107
				56,552	48,138
Finance
Computer equipment				720	360
Governance costs
Wages Carried forward				2,421 2,421	5,077 5,077

			2023I	2022 6
Governance	costs
Brought forward Independent examination		fee	2,421 ~4704	5,077 ~5100
			~7125	~10 177
Total resources	expended		2~34943	~352 611
Net income/(expenditure)			~5551	~138730)