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|||Pages|
|---|---|---|
|Trustees'
Annual
Report||2to4|
|Independent
Examiner's|Report||
|Statement of Financial Activities|||
|Balance Sheet|||
|Statement of Cash flows|||
|Notes to the Accounts||9to16|
|Detailed Statement of Financial Activities||17to 18|
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|for t:he year|ended 30April|2022|||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
||||2022|2022|2022|2021|
|||Notes|f|f|E|f|
|Income and|endowments||||||
|from:|||||||
|Donations|and legacies||352,741|815|353,556|284,368|
|Charitable|activities||84,524|263,905|348,429|507,459|
|Other trading
activities|||1,294||1,294|943|
|investments|||90||90|140|
|Other|||561||561||
|Total|||439,210|264,720|703,930|792,910|
|Expenditure|on:||||||
|Charitable|activities||324||324||
|Other|||465,392|203,779|669,171|826,694|
|Total|||465,716|203,779|669,495|826,694|
|Net gains on|investments||||||
|Net income/(expenditure)|||(26,506)|60,941|34,435|(33,784)|
|Transfers
between
funds|||||||
|Net income/(expenditure)|||||||
|before other|gains/(losses)||(26,506)|60,941|34,435|(33,784)|
|Other gains and losses|||||||
|Net movement
in funds|||(26,506)|60,941|34,435|(33,784)|
|Reconciliation
offunds:|||||||
|Total funds brought
forward|||228,494||228,494|262,278|
|Total funds carried forward|||201,988|60,941|262,929|228,494|
##
|Charity No. 10788|03||||2022|2021|
|---|---|---|---|---|---|---|
||||||f|f|
|Current assets|||||||
|Debtors||||||4,765|
|Cash at bank and||in hand|||264,141|223,729|
||||||264,141|228,494|
|Creditors: Amount|falling due within one year|||12|(1,212)||
|Net current assets|||||262,929|228,494|
|Total assets less current|||liabilities||262,929|228,494|
|Net assets excluding||pension asset or liability|||262,929|228,494|
|Total net assets|||||262,929|228,494|
|The funds ofthe charity|||||||
|Restricted funds||||13|||
|Restricted
income||funds|||60,941||
||||||60,941||
|Unrestricted
funds|||||||
|. General funds|||||201,988|228,494|
||||||201,988|228,494|
|Reserves||||13|||
|Total funds|||||262,929|228,494|
##
||||2022|2021|
|---|---|---|---|---|
||||f|f|
|Cash flows from operating|activities||||
|Net income/(expenditure)|per Statement|of Financial Activities|34,435|(33,784)|
|Adjustments
for:|||||
|Dividends,
interest and|rents from investments||(651)|(140)|
|Decrease
in trade and other receivables|||4,765|2,845|
|increase
in trade and other payables|||1,212||
|Net cash provided
by/(used|in) operating|activities|39,761|(31,079)|
|Cash flows from investing
activities|||||
|Dividends,
interest and|rents from investments||651|140|
|Net cash from investing
activities|||651|140|
|Net cash from financing
activities|||||
|Net increase/(decrease)
in|cash and cash equivalents||40,412|(30,939)|
|Cash and cash equivalents|at the beginning|ofthe year|223,729|254,668|
|Cash and cash equivalents|at the end ofthe year||264,141|223,729|
|Components
of cash and cash equivalents|||||
|Cash and bank balances|||264,141|223,729|
||||264,141|223,729|
##
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|(FRS102)and the|Charities Act 2011.||||||
|---|---|---|---|---|---|---|
|Change
in basis of|accounting
orto previous accounts||||||
|There has been no|change to the accounting
policies (valuation
rules and method ofaccounting)|||||since|
|last year and no changes have been made to accounts for previous years.|||||||
|Fund accounting|||||||
|Unrestricted
funds|These are available for use at the discretion ofthe trustees
in furtherance||||ofthe||
||general objects ofthe charity.||||||
|Designated
funds|These are unrestricted
funds earmarked
by the trustees|for particular
purposes.|||||
|Revaluation
funds|These are unrestricted
funds which include
a revaluation|reserve|representing||||
||the restatement
ofinvestment
assets at their market values.||||||
|Restricted funds|These are available for use subject to restrictions
imposed
by the||donor|or|||
||through
terms ofan appeal.||||||
|income|||||||
|Recognition of|Income is included
in the Statement
of Financial Activities
(SoFA)||when|the|||
|income|charity becomes entitled to, and virtually
certain to receive, the income|||and||the|
||amount ofthe income can be measured
with sufficient|reliability.|||||
|Income with related|Where income has related expenditure
the income and|related expenditure||||is|
|expenditure|reported
gross in the SoFA.||||||
|Donations
and|Voluntary
income received
by way ofgrants, donations|and gifts is included||||in|
|legacies|the the SoFA when receivable
and only when the Charity has unconditional||||||
||entitlement
to the income.||||||
|Tax reclaims on|Income from tax reclaims
is included
in the SoFA at the|same time as the|||||
|donations
and gifts|gift/donation
to which it relates.||||||
|Donated services|These are only included
in income (with an equivalent
amount
in||expenditure)||||
|and facilities|where the benefit to the Charity
is reasonably
quantifiable,
measurable|||and|||
||material.||||||
|Volunteer
help|The value of any volunteer
help received
is not included|in the accounts.|||||
|Investment
income|This is included
in the accounts when receivable.||||||
|Gains/(losses)
on|This includes
any gain or loss resulting
from revaluing
investments||to market||||
|revaluation
offixed|value at the end ofthe year.||||||
|assets|||||||
|Gains/(losses)
on|This includes
any gain or loss on the sale ofinvestments.||||||
|investment
assets|||||||
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|2|Statement of|Financial|Activities - prior|year||||
|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|
||||||funds|funds|funds|
||||||2021|2021|2021|
|||||||f||
|Income and endowments|||from:|||||
||Donations
and|legacies|||331,290||331,290|
||Charitable
activities||||140,347|320,190|460,537|
||Other trading|activities|||943||943|
||Investments||||140||140|
|Total|||||472,720|320,190|792,910|
|Expenditure
on:||||||||
||Charitable
activities||||373,097|426,097|799,194|
||Other||||27,500||27,500|
|Total|||||400,597|426,097|826,694|
|Net income|||||72,123|(105,907)|(33,784)|
|Net income before other||||||||
|gains/(losses)|||||72,123|(105,907)|(33,784)|
|Other gains and losses:||||||||
|Net movement
in funds|||||72,123|(105,907)|(33,784)|
|Reconciliation
offunds:||||||||
|Total funds brought||forward|||156,371|105,907|262,278|
|Total funds carried||forward|||228,494||228,494|
|3|Income from donations||and legacies|||||
|||||Unrestricted|Restricted|Total|Total|
|||||||2022|2021|
||Donations
and|Contributions||||||
||from individuals|and||339,856|815|340,671|251,365|
||organisations|||||||
||Gift Aid recovered|||12,885||12,885|33,003|
|||||352,741|815|353,556|284,368|
|4|Income from charitable||activities|||||
|||||Unrestricted|Restricted|Total|Total|
|||||||2022|2021|
||Events income|||32,869||32,869|46,922|
||Grants received|||51,655|263,905|315,560|460,537|
|||||84,524|263,905|348,429|507,459|
##
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|5|Income fro|m other|tradi|ng activities|||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Sales ofgoods and||Services|||1,294|1,294|943|
|||||||1,294|1,294|943|
|6|Income from investments||||||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Interest receivable||from|bank|||||
||deposits|||||90|90|140|
|||||||90|90|140|
|7|Other income||||||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Sponsored|subscriptions||and|||||
||Charities Trust income|||||561|561||
|||||||561|561||
|8|Expenditure|on charitable||activities|||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Independent|Examiners fees||||324|324||
|||||||324|324||
|9|Other expenditure||||||||
||||||Unrestricted|Restricted|Total|Total|
||||||||2022|2021|
||Other Expenditure||||50,899|310|51,209|27,500|
||Project Expenditure||||414,493|203,469|617,962|799,194|
||||||465,392|203,779|669,171|826,694|
##
|2022|2021|
|---|---|
||f|
||4,765|
||4,765|
##
|amounts|falling|due|within|one|year|||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||||E||
|Accruals||||||1,212||
|||||||1,212||
##
|Movement
in funds||||||
|---|---|---|---|---|---|
||||Incoming|||
||||resources|Resources|At 30|
|||At:1 IVlay|(including
other|expended|April
2022|
|||2021|gains/losses)|||
|Restricted funds:||||||
|Restricted income funds:||||||
|Ethiopia Core Support|||50,000||50,000|
|Ethiopia Alehuay
Project|||50,100|(50,000)|100|
|Ethiopia Village Savings and||||||
|Loans Group|||47,351|(47,351)||
|Ghana Core Support|||28,972|(28,972)||
|Ghana Donkorkrom|and|||||
|Honey Trade|||14,046|(14,046)||
|BeeThe Voice Uganda|||50,100|(50,100)||
|Uganda
beekeeping|for|||||
|people with disabilities|||10,000|(10,000)||
|Other projects|||14,151|(3,310)|10,841|
|Total|||264,720|(203,779)|60,941|
|Unrestricted
funds:||||||
|General funds||228,494|439,210|(465,716)|201,988|
|Total funds||228,494|703,930|(669,495)|262,929|
##
|14|Analysis ofne|t assets between funds||||
|---|---|---|---|---|---|
||||Unrestricted|Restricted||
||||funds|funds|Total|
|||||f||
||Net current assets||201,987|60,942|262,929|
||||201,987|60,942|262,929|
|15|Reconciliation|ofnet debt||||
||||||At 30|
||||At 1May||April|
||||2021|Cash flows|2022|
||||f|f|f|
||Cash and cash|equivalents|223,729|40,412|264,141|
||||223,729|40,412|264,141|
||Net debt||223,729|40,412|264,141|
##
|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|funds|funds|
|||||2022|2022|2022|2021|
|||||f|||f|
|Income and endowments||from".||||||
|Donations
and legacies||||||||
|Donations
and Contributions|||from|||||
|individuals
and organisations||||339,856|815|340,671|251,365|
|Gift Aid recovered||||12,885||12,885|33,003|
|||||352,741|815|353,556|284,368|
|Charitable
activities||||||||
|Events income||||32,869||32,869|46,922|
|Grants received||||51,655|263,905|315,560|460,537|
|||||84,524|263,905|348,429|507,459|
|Other trading activities||||||||
|Sales ofgoods and|Services|||1,294||1,294|943|
|||||1,294||1,294|943|
|Investments||||||||
|Interest receivable|from|bank||||||
|deposits||||90||90|140|
|||||90||90|140|
|Other||||||||
|Sponsored
subscriptions||and||||||
|Charities Trust income||||561||561||
|||||561||561||
|Total income and endowments||||439,210|264,720|703,930|792,910|
|Expenditure
on:||||||||
|Governance
costs||||||||
|Independent
Examiners||fees||324||324||
|||||324||324||
|Total ofexpenditure|on charitable|||||||
|activities||||324||324||
|Other expenditure||||||||
|Other Expenditure||||50,899|310|51,209|27,500|
|Project Expenditure||||414,493|203,469|617,962|799,194|
|Total ofexpenditure|ofother costs|||465,392
465,392|203,779
203,779|669,171
669,171|826,694
826,694|
|Total expenditure||||465,716|203,779|669,495|826,694|
|Net gains on investments||||||||
|Net income/(expenditure)||||(26,506)|60,941|34,435|(33,784)|
|Detailed Statement of Finan|cial Activities|||||
|---|---|---|---|---|---|
|Net income/(expenditure)|before|||||
|other gains/(losses)||(26,506)|60,941|34,435|(33,784)|
|Other Gains||||||
|Net movement
in funds||(26,506)|60,941|34,435|(33„784)|
|Reconciliation
offunds:||||||
|Total funds brought forward||228,494||228,494|262,278|
|Total funds carried forward||201,988|60,941|262,929|228,494|