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2021-03-31-accounts

Investmen Investmen t
pow
ers and policy ers and policy ers and policy
The Trust Deed authorises
the Trustees
to make and
hold investments
using
the general
funds
of the charity.
The
trustees have the power to invest
in any way that they see fit.
ATA's investment policy has as its main objective the obligation
to increase
the value of its investments
by way of a
porffolio consistent with the charity's
legal powers.
In achieving
this, ATA seeks to follow an investment
strategy
that
precludes investing in any company
whose
activities
have an adverse
impact on the underlying
beneficiaries
of the
charity or in companies
whose business
operations
conflict with or detract from the objects of the charity.
In addition,
ATA aims to invest in such a way that the principles
of socially responsible
investment
are promoted.
FUTURE ACTIVITIES
There have been no changes
to what the trustees
feel ATA should
be focusing
its work on, so In line with strategic
planning, and to reflect the ongoing
nature ofsome of ATA's projects. ATA Trustees have agreed that activities
should
continue to focus in the following
areas, but trustees
will continue
to review these activities
in light of any need which
presents itself as a result of the Covid-19 pandemic.
Any intervention,
will however,
remain
broadly
within
the scope
identified below;
Activities Detail
Food
Security
~ New Agriculture
techniques
for the promotion
of sustainable
agriculture
practices,
for increased
food security
without
increased
soil degradation
and
increased
soil and water
conservation
in
agriculture
~ Improved
livestock
and
livestock
management
—to include
stall feeding
and ways
to alleviate
female labour burdens
~ Passive solar techniques
for agriculture
and food preservation
~ Provision
of seeds
for planting
—fruit and vegetable
seeds as well as seeds for fodder
and
saplings.
This is usually
accompanied
by basic training
Water for agricultural
and food processing
use —including
irrigation
and mills
Education
and
~ Adult education
to promote
literacy —particularly
to use materials
and techniques
which
promote
the environment,
health,
increased
food security
and more sustainable
agriculture
practices
Livelihoods ~ Training
and Capacity
building
for all beneficiaries
to build
skills and
knowledge
and to enable
replication
of activities
undertaken
~ Vocational
Training —especially
for girls/young
women
which focuses on providing
skills which
can enhance
livelihoods.
As part of this process the formation
of women's
groups
will also be
facilitated
and training
and support
provided
to ensure sustainability.
~ Labour reducing
technologies
for women
Training
and
education
in women's
rights
and
capacity
building
of groups
which
prioritise
women's
development.

Activities Detail Detail
Health and
Environment
~
~
Safe
drinking
water
to facilitate
a reduction
in
amongst
the very young and very old and improve
Women's
health
networks
to provide
a forum
for
water
borne
diseases,
diarrhoea
especially
basic hygiene practices
discussion
of gender
related
issues such as
gender
rights, domestic violence etc as well as to
provide training in health and hygiene related
matters.
~ Biogas Plants
~ Improved
stoves where
biogas plants are not possible,
for
cooking and space heating as a way
to reduce respiratory
problems associated
with smoke inhalation
~ Provision
of and
Improved
sanitation
facilities
to
areas where dysentery is currently a major
problem.
This is likely
to be a combination
of pit
latrines, bathrooms
and
twin pit toilets as a
method ofimproving
sanitation
and hygiene.
~ Small health camps and training
programmes
in rural areas
where no health facilities exist.
~ Carbon
offset scheme
- broadly
speaking
it aims
to plant trees, shrubs
and
saplings
to offset
carbon
omissions
as a result of project implementation.
The scheme
will
also be used as an
environmental
educational
tool for beneficiaries.

Unrestricted Restricted Total Total
Notes Funds
6
Fundsf 2021
E
2020
Income
Donations 79,541 79,541 40,598
Income from charitable activities 76,829 76,829 69,605
Income from chantabte activities 5,405 5,405
Total income 84 946 76 829 161 775 110203
Expenditure
Cost of raising funds 2,354 2,354 3,906
Charitable
activities
51,991 40,041 92,032 108,334
Total Expenditure 54 345 40 041 94 386 112240
Net Income/(expenditure) and net movement
in funds for the year 30,601 36,788 67,389 (2,037)
Reconciliation
offunds
Total funds,
brought
forward 8,769 13,269 22,038 24,075
Total funds, carried forward 39,370 50,057 89,427 22,038

DONATIONS
Unrestricted Total Total
Fundsf 2021
E
2020
6
Bryan Guinness Charitable Trust 5,000 5,000 5,000
Roughley
Trust
25,000 25,000 25,000
HMRC Job Retention Scheme grant 43,110 43,110 1,411
Other grants and donations (less than 62,500) 6,431 6,431 9,187
79,541 79,541 40,598

INCOME FROM CHARITAB LE ACTIVITIES
Restricted Total Total
Funds 2021 2020
F E F
Education and Livelihoods
LAdT (Geneve)
Allan and Nesta Fergusson
Trust
Other donations
(less than f2,500)
9,049
10,000
9,049
10,000
9,081
8,455
19049 19049 17536
Health and Environment
LAdT (Genkve)
Souter Charitable
Trust 29,691
5,000
29,691
5,000
27,629
Other donations (less than 62,500) 1,500 1,500
36191 36191 27629
Food Security
LAdT (Geneve)
State of Guernsey
Other donations
(less than 62,500) 6,296
15,293
6,296
15,293
6,865
15,293
2,282
21 5119 21 599 24 440
76,829 76,829 69,605

Unrestricted Total Total
Funds 2021 2020
E E E
LAdT (Geneve) 5,405 5,405
5,405 5,405

ANALYSIS OF EXPEN DITURE
Raising Education
&
Health
&
Food Total Total
Funds
f
Livelihoods
E
Environment
E
Security
E
2021
E
2020
F
Project costs
Project implementation
costs
Travel and motor expenses
Premises costs
1,556
14,861
15
1,988
5,922
19,629
23
3,706
7,564
20,993
23
2,109
15,042
55,483
60
7,803
24,804
60,514
600
7,256
Fundraising
costs
2,047 2,047 2,144
Support costs (Note 6)
Governance
costs (Note 6)
307 3,922
1,599
3,232
1,599
1,693
1,599
9,154
4,797
12,125
4,797
2,354 23,941 34,111 33,981 94,386 112,240

SUPPORT COSTS SUPPORT COSTS
The Charity
initially
identifies
the costs of its support
functions.
It then identifies those costs which relate to the
governance
function. Governance
costs and other support costs are apportioned
key activities undertaken
(see note 5) in the year. Refer to the table below for the
separately
basis for
between
the
apportionment
charity's
and the
analysis
ofsupport and governance
costs.
Basis of Support Governance Total Total
apportionment costs costs 2021 2020
E E f. F
General office and finance staff Staff time 6,493 2,144 8,637 10,554
Communication
and ITcosts
Usage 794 794 845
Legal and professional Usage 1,723 13 1,736 733
Bank charges and exchange differences Usage 144 144 287
Other office costs Usage 394
Bad debt Usage 1,469
Independent
examination
Usage 2,640 2,640 2,640
9,154 4,797 13,951 16,922
COST OF KEY MANAGEMENT PERSONNEL
2021
F
2020f
Salaries —UK 45,492 49,751
Salaries —Non UK 19,720 25,216
Social security 1,485
65212 76 452

2021 2020
Charitable work 13.0 13.0
Support staff 2.5 2.5
DEBTORS: Amounts falling due within one year
2021
F
2020f
Trade debtors 1,500
Other debtors 4,700 2,427
4,700 3,927
CREDITORS: amounts falling due within one year
2021
f.
2020f
Taxation and social security 910
Other creditors 4,389 4,175
Accruals 2,640 2,640
7,029 7,726
MOVEMENTS IN FUNDS
Balance Balance
at 01.04.20f Incomef Expendituref at 31.03.21f
Restricted funds:
Education
and
Livelihood Projects 271 19,049 6,360 12,960
Health and Environment Projects 3,015 36,191 20,997 18,209
Food Security Projects 9,983 21,589 12,684 18,888
13269 76829 4Q 041 5Q 057
Unrestricted
funds:
General funds 8,769 84,946 54,345 39,370
Total funds 22,038 161,775 94,386 89,427
Movements
in
funds —previous year
Balance Balance
at 01.04.19f Incomef Expenditure
f.
at 31.03.20f
Restricted funds:
Education
and
Livelihood Projects 3,215 17,536 20,480 271
Health and Environment Projects 5,783 27,629 30,397 3,015
Food Security Projects 3,290 24,440 17,747 9,983
12288 69605 68624 13269
Unrestricted
funds:
General funds 11,787 40,598 43,616 8,769
Total funds 24,075 110,203 112,240 22,038

ANALYS IS OF FUND BAL ANCES B ETWEEN NET ASSETS
Unrestricted Restricted
Fundsf Funds
E
Total
E
Net current assets 39,370 50,057 89,427
39,370 50,057 89,427
Analysis offund balances between net assets —previous year
Unrestricted Restricted
Fundsf Funds Total
Net current assets 8,769 13,269 22,038
8,769 13,269 22,038