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|Financial<br>review|||||
|---|---|---|---|---|
|Income and endowments|are received from a variety ofsources, namely:||||
||||2022|2021|
|Income and endowments||from:|||
|Donations<br>and legacies|||||
|Gift aid and covenants|||225,953|76,949|
|Tax reclaimable|||24,558|17,710|
|Grants from trusts|||73,457|125,710|
|Other donations|||57,958|35,711|
|Total donations<br>and legacies|||381,926|256,080|
|Other trading<br>activities|||6,445|11,561|
|Investment<br>income|||113||
|Total incoming<br>resources|||388,484|267,647|





|Direct transfers||||||||2022|2021|
|---|---|---|---|---|---|---|---|---|---|
|BISO primary<br>and|secondary||education,||emergency|food||||
|packages and peer health||education,||Lusaka||||55,624|30,764|
|CHEP peer health|education,||education||support,|||||
|entrepreneurship|training|and|MHM|||||112,650|95,599|
|Jennifer<br>Memorial|Special|Community||School inclusion|||of|||
|hearing-impaired|children|and|MHM|||||||
|Kaloko Trust Zambia<br>primary|||education|||||7,500|2,505|
|Total direct transfers||||||||175,774|128,868|



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## 

||||Unrestricted|Restricted||Unrestricted|Restricted||
|---|---|---|---|---|---|---|---|---|
||||income|income|Total|income|income|Total|
||||funds|funds|funds|funds|funds|funds|
||||2022|2022|2022|2021|2021|2021|
|||Notes|E||E||F|F|
|Income and|||||||||
|endowments|from:||||||||
|Donations<br>and|||||||||
|legacies|||||||||
|Gift aid and|||||||||
|covenants|||194,573|31,380|225,953|76,949||76,949|
|Tax reclaimable|||24,558||24,558|17,710||17,710|
|Grants from trusts|||5,150|68,307|73,457|20,100|105,610|125,710|
|Other donations|||57,958||57,958|35,711||35,711|
|Total donations|and||||||||
|legacies|||282,239|99,687|381,926|150,470|105,610|256,080|
|Other trading|||||||||
|activities|||6,444||6,444|11,561||11,561|
|Investment<br>income|||113||113|6||6|
|Total income|and||||||||
|endowments|||288,796|99,687|388,483|162,037|105,610|267,647|
|Expenditure<br>on:|||||||||
|Raising funds|||78,467||78,467|62,153||62,153|
|Charitable<br>activities|||167,868|104,436|272,304|83,164|130,046|213,210|
|Total expenditure|||246,335|104,436|350,771|145,317|130,046|275,363|
|Net income I|||||||||
|(expenditure)|||||||||
|before|||||||||
|gains/(losses)|on||||||||
|investments|||42,461|-4,749|37,712|16,720|24,436|7,716|
|(Losses)/gains|on||||||||
|investments|||(3,600)||(3,600)||||
|Net income|||38,861|-4,749|34,112|16,720|-24,436|7,716|
|Reconciliation|of||||||||
|funds:|||||||||
|Total funds brought|||||||||
|foNvard||12|64,298|61,765|126,063|47,578|86,201|133,779|
|Total fund carried|||||||||
|Forward||12|103,159|57,016|160,175|64,298|61,765|126,063|





## 

||||Unrestricted|Resbicted|Total|Total|
|---|---|---|---|---|---|---|
||||income funds|income funds|funds|Funds|
|||Notes|2022<br>f|2022<br>f|2022<br>K|2021f|
|Current assets|||||||
|Investments|||47,988||47,988||
|Debtors and prepayments|||22,719||22,T19|19,563|
|Cash at bank and in hand|||59 610|70921|130531|143520|
||||130,317|70,921|201,238|163,083|
|Current liabilities|||||||
|Creditors: amounts|falling due||||||
|within one year||10|27158|13905|41063|37020|
|Net current assets|||103,159|57,016|160,175|126,063|
|Total assets less current liabilities|||103 159|57016|160 175|126063|
|Total funds carried forward||12|103 159|57016|1601T5|126063|





## 

## 

|For th|e year end|ed 31December 2022||||
|---|---|---|---|---|---|
|||||2022|2021|
||||Notes|||
|Cash flow|from operating|activities||||
|Net income<br>/ (expenditure)||for year||34,112|7,716|
|Interest receivable<br>Loss/ (gains) on||||(113)|(6)|
|investments||||3,600||
|(Increase)|/ decrease<br>in debtors||8|(3,156)|19,697|
|Increase<br>/|(decrease)<br>in creditors||10|4,043|27,410|
|Cash flow|from operating|activities||38,486|39,385|
|Interest received||||113||
|Payments|to acquire|||||
|investments||||(51,588)||
|Net increase<br>/ (decrease)||in cash and cash equivalents||(12,989)|39,391|
|Cash and|cash equivalents|at 1 January||143,520|104,129|
|Cash and|cash equivalents|at 31 December||130,531|143,520|





## 

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## 

## 

## 



## 

## 

## 

|hese co|sts allocated|to the relevant<br>progr|amme|or activity|are as follows:||
|---|---|---|---|---|---|---|
||||||Personnel costs|Support costs|
||||||(note 6)|(note 5)|
|Location||Programme<br>or activity||Director|Other staff||
|8 ISO||Primary<br>8 secondary||15%|7%|20%|
|||education,<br>emergency<br>food|||||
|||packs and peer health|||||
|||education,<br>Lusaka|||||
|CHEP and Kaloko||Peer health education,||20%|15|20%|
|Trust —Education||education<br>support,|||||
|Support||entrepreneurial<br>training|and||||
|||emergency<br>food packs|||||
|CHEP —Menstrual||Trainings<br>in financial<br>literacy||10%|8%|20%|
|Hygiene|Management|and set up ofbusinesses|to||||
|||manufacture<br>and sell re-|||||
|||usable menstrual<br>hygiene|||||
|||pads|||||
|UK||Costs ofgenerating||40|48%|20%|
|||voluntary<br>income|||||
|UK||Governance||15%|22%|20%|





## 

## 

## 

## 

## 



## 

## 

|Note 2:|Other trading<br>activit|ies||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||2022|2022|2022|2021|
|Sale ofbooks, cards, other products||400||400|3,693|
|Fundraising|events|6,044||6,044|7,868|
|Total||6,444||6,444|11,561|



## 

|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||2022|2022|2022|2021|
|Bank|and|other|interest|113||113||





## 

|||||Grant|Support|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||funding|costs|||||
|||||2022|2022||2022|2022|2021|
||||||||f||f|
|BISO|Primary|||55,625|18,921|41,525|33,021|74,546|47,384|
||education,|||||||||
||feeding|||||||||
||programme,||peer|||||||
||health education,|||||||||
||Lusaka|and||||||||
||gender|based||||||||
||violence|||||||||
|CHEP|Peer health|||112,650|36,433|82,120|66,963|149,083|125,310|
||education,|||||||||
||education|||||||||
||support,|||||||||
||entre preneurship|||||||||
||training|and||||||||
||MHM|||||||||
|JMSCS|MHM||||||||9,538|
|KTZambia|Education|||7,500|8,155|11,203|4,452|15,655||
||support|||||||||
|Governance|||||33,020|33,020||33,020|30,978|
|Costs||||||||||
|Total||||175,775|96,529|167,868|104,436|272,304|213,210|





## 

## 

|Support co|sts comprise:|||||||
|---|---|---|---|---|---|---|---|
||||||2022||2021|
|Personnel costs|||||130,332||115,095|
|Less allocated to: Charitable<br>activities||||(45,257)||(44,277)||
||Governance|||(25,404)||(19,887)||
||Costs ofgenerating|voluntary|income|(59,671)||(50,931)||
||||||(130,332)||(115,095)|
|Office rental and|service charges||||5,347||2,994|
|Office materials|and equipment||||15,950||11,891|
|Bank charges: account administration|||||2,409||3,130|
|Telephone<br>and Internet|||||1,381||1,140|
|Travel costs not|allocated to specific activities||||||212|
|Other office costs|||||6,436||3,233|
|Total|||||31,523||22,600|



|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||2022|2022|2022|2021|
|Personnel costs||25,404||25,404|19,888|
|Audit fees||2,338||2,338|4,820|
|Other professional|costs|||||
|Allocated support|costs|5,278||5,278|6,270|
|Total||33,020||33,020|30,978|



## 

|Raising fund|s:||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||2022|2022|2022|2021|
|Personnel costs|||59,671||59,671|50,931|
|Printing,<br>postage,|& publicity|material|4,387||4,387|3,130|
|Allocated support|costs||12,429||12,429|7,950|
|Tshirts and other|costs||1,980||1,980|142|
|Total|||78,467||78,467|62,153|





## 

## 

|||||2022|2021|
|---|---|---|---|---|---|
|Salaries||||101,717|106,710|
|National|Insurance|||2,598|4,333|
|Pension|costs|||2,629|1,999|
|Total payroll costs||||106,944|113,042|
|Consultancy<br>costs||||20,307|1,754|
|Training,|travel expenses|and recruitment|costs|3,081|299|
|Total||||130,332|115,095|



## 

|||2022|2021|
|---|---|---|---|
|Market value|at 1stJanuary 2022|||
|Acquisitions|at cost|51,588||
|Net gains on|valuation|(3,600)||
|Market value|at 31st December 2022|47,988||





## 

## 

|Debtors|and prepayments<br>compris|e:||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|As at 31|December|2022|2022|2022|2021|
|Prepayments|||||3,410|
|Donations|receivable|3,719||3,719|8,828|
|Other debtors||19,000||19,000|7,325|
|Total||22,719||22,719|19,563|



## 

## 

|ash at bank and<br>in hand comp|rises:||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
|As at 31 December|2022|2022|2022|2021|
|Current account|58,759|70,921|129,680|142,929|
|PayPal|379||379|152|
|Petty cash|472||472|439|
|Total|59,610|70,921|130,531|143,520|



## 

## 

|reditors comprise:|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
|As at 31 December|2022|2022|2022|2021|
|Professional fees|2,500||2,500|4,956|
|PAYE and Nl payable|1,946||1,946|2,643|
|Deferred income||13,905|13,905|29,601|
|Other creditors and accruals|22,712||22,712|(180)|
|Total|27,158|13,905|41,063|37,020|



## 



## 

## 

|The balance offund|s at the year - end|arises as follows:||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||2022|2022|2022|2021|
|Balance brought<br>forward||64,298|61,765|126,063|133,779|
|Net movement<br>in funds|for the period|38,861|(4,749)|34,112|(7,716)|
|Balance carried forward||103,159|57,016|160,175|126,063|
|Restricted funds comprise:||||||
|As at 31 December|||2022||2021|
|Menstrual<br>Hygiene<br>Management|||14,581||27,480|
|Peer Health Education|Lusaka||24,248||33,290|
|Education<br>Support|||2,462||995|
|Kaloko Trust - Zambia|||15,725|||
|Total|||57,016||61,765|



## 

## 

|he movements<br>on|funds during the|years are as follows:||||
|---|---|---|---|---|---|
|||Opening|Income|(Expenditure)|Closing|
|||balance 2022|||balance 2022|
|Unrestricted<br>2022||||||
|Total unrestricted<br>funds||64,298|288,797|(249,934)|103,161|
|Restricted 2022||||||
|Menstrual<br>Hygiene<br>Management||27,480|15,342|(28,241)|14,581|
|Peer Health<br>Education|Lusaka|33,288||(9,040)|24,248|
|Education<br>Support||997|52,965|(51,500)|2,462|
|Kaloko Trust - Zambia|||31,380|(15,655)|15,725|
|Total restricted<br>funds||61,765|99,687|(104,436)|57,016|





||||Opening|Income|(Expenditure)|Closing|
|---|---|---|---|---|---|---|
||||balance 2021|||balance 2021|
|Unrestricted<br>2021|||||||
|Total unrestricted|funds||47,578|162,037|(145,317)|64,298|
|Restricted 2021|||||||
|Menstrual<br>Hygiene|Management||35,350|42,232|(50,102)|27,480|
|Peer Health Education||Lusaka|37,435|14,500|(18,647)|33,288|
|Education<br>Support|||13,416|48,878|(61,297)|997|
|Total restdcted<br>funds|||86,201|105,610|(130,046)|61,765|



## 

## 

||||Unrestricted|Restncted||
|---|---|---|---|---|---|
||||funds 2022|funds 2022|Total 2022|
|Current|assets|||||
||||47,988||47,988|
||Investments|||||
||Debtors and prepayments||22,719||22,719|
||Cash at bank and|in hand|59,610|70,921|130,531|
||||130,317|70,921|201,238|
|Current|liabilities|||||
||Creditors: amounts|falling due||||
||within one year||27,158|13,905|41,063|
|Net current assets 31 December 2022|||103,159|57,016|160,175|
|Total net assets 31 December 2022|||103,159|57,016|160,175|
||||Unrestricted|Restricted||
|Current|assets||funds 2021|funds 2021|Total 2021|
||Debtors and prepayments||19,563||19,563|
||Cash at bank and|in hand|81,755|61,765|143,520|
||||101,318|61,765|163,083|
|Current|liabilities|||||
||Creditors: amounts|falling due||||
||within one year||37,020||37,020|
|Net, current assets 31 December 2021|||64,298|61,765|126,063|
|Total net|assets 31 December 2021||64,298|61,765|126,063|





## 

##