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2023-03-31-accounts

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Charity registration number 1082635

Company registration number 03990786 (England and Wales)

APPROPRIATE TECHNOLOGY ASIA LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

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APPROPRIATE TECHNOLOGY ASIA LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr. Sunil Kumar Chair Mr. David Sharples Treasurer Mr. Kevin Nunan Ms. Josiane Tallon Secretary Mr. Kevin Nunan Charity number 1082635 Company number 03990786 Senior Management Team Alexandra Jones - Chief Executive David Hooper - Chief Executive Registered office 93 Tabernacle Street London EC2A 4BA Independent examiner David Terry FCA Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA Bankers National Westminster Bank Plc. 30 King Street Gravesend Kent DA12 2XX

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APPROPRIATE TECHNOLOGY ASIA LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's the Memorandum and Article of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The principal object of ATA is to improve the education and health and relieve the poverty of the people of Asia. This is to be achieved through training and the use of low environmental impact appropriate technologies. The trustees interpret this to mean that ATA exists to place in the hands of the marginalised and vulnerable skills and technology that they can appropriate to break free from social, economic and environmental poverty. The trustees have agreed that both the long and short term aims of the charity are therefore to:

needs for housing, household energy, safe water, food and good health and by seeking out the poorest and using participatory practice, we will apply technology and knowledge that is appropriate and environmentally sustainable, embedding skills in the

Objectives, Strategies and Activities for the FY 2022/23

The objectives of the charity continue to be broadly the same as set through strategic planning. New methodologies have enabled our coverage to increase and with this plans for long term sustainability. ATA continues to enjoy good relations remain with beneficiary groups as well as with other stakeholders, like local government.

Climate change and ways in which our projects can mitigate this have moved to the forefront of some of our project planning. The adaptation of new techniques and technologies will be rolled out over the next 2-3 year p[period with the aim of promoting climate resilience for beneficiaries in every activity undertaken. Trustees acknowledge that there is some risk associated with this as it will require beneficiaries to take some risks and undertake more training and diversification over a shorter time frame than previously utilised. Traditional livelihoods are impacted by climate change at every level in the project areas and adapting projects to take into account the need for climate resilience of upmost importance.

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Our Aims Our Objectives for the Year Our Strategies and Activities for the
Year
To work in isolated and ecologically 1. To continue work already started in India To maintain the offices and projects in
fragile areas of Asia with vulnerable and and Nepal. India and Nepal.
marginalised people 2. To scale up projects where the introduction As part of our direct charitable activities:
of climate resilient techniques and Training in development of staff
strategies can reach as many communities particularly around the challenges of
as possible as quickly as possible. climate change
To undertake activities ongoing from
To provide training and infrastructural 1. To continue project work focussed on
previous years and to start those
support through the use of appropriate providing training and infrastructural
activities that form part of new projects
and environmentally sustainable support.
for which funding has been secured
technologies to meet basic needs. 2. To develop skills of the local programme
Monitor and Evaluate projects and use
staff to enable them to operate with a
the results for future programmes.
greater degree of independence
Incorporate a realistic environmental
impact mitigation scheme into all
To ensure that all project activities factor 1. To Ensure that each project takes into programmes.
in their impact on climate change and account its environmental impact and has Continue research for new donors to help
where possible to ensure that this is some form of scheme to mitigate any secure funding for new projects
mitigated as part of a net zero policy impact.
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APPROPRIATE TECHNOLOGY ASIA LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

The focus on projects to address the basic rights of our communities to enable sustainable and dignified access to food, shelter, water and education has continued. This has been complimented with more work in skills development and farmer to farmer led extension as was undertaken in previous years. The shift to ensure projects are enabling beneficiaries to be able to adapt to climate change has also been a focus. All of this has been achieved on a level that was planned at the start of the year with no major diversification from project plans to reach our target beneficiaries and make our projects and skills and learning accessible to more than 20,000 people.

The innovative methods adapted during Covid-19 quarantine periods continue to be used and as another major achievement have meant that periods of time spent with beneficiaries in villages has increased our dissemination of training, skills and knowledge. Across our project sites, the number of direct and indirect beneficiaries who have benefitted from our activities have increased. Our work has highlighted the increasing need for our projects to ensure all of our work takes into account the need to develop strategies and ways of working which have at their core the sustainable use of natural resources.

ATA continues to actively demonstrate anything new. This has become increasingly important as we focus on activities which are very new and where beneficiaries have no immediate frame of reference. As predicted, this will continue to be the case as we introduce new and more risky strategies to our beneficiaries. It is a major achievement that despite the new risks of some project activities, we have not seen a drop off in demand for inclusion in activities and projects. Our replication methodology or village to village and farmer to farmer continues to be a major achievement across all activities in all sectors. The willingness of any community to embrace a new technology, or at least be open to a demonstration, is an important way in which ATA measures its success and achievements. We are very aware that our beneficiary communities live in conditions which are harsh and their choices are limited. It is with this in mind that any change we introduce is done so with consultation and consideration. We consider it a major achievement if beneficiaries persevering for longer than 12 months with new ideas, technologies, techniques and skills is more than 40%. In the past 12 month, take up of project activities has exceeded this on every metric at around 85%

As with last year, the emphasis on immediate improvements for health and hygiene as well as increasing food production opportunities and energy for fuel continued to dominate achievements. ATA continue to introduce further opportunities for beneficiaries in the form of training and skills development. Working on a household level has benefitted project outcomes as it has enabled more in-depth learning and retention of skills. ATA strives to enable the poorest people to benefit from every activity we undertake and will continue to do this whether this is helping communities grow more food which is also more nutrient dense and/or of higher value if sold or by introducing technologies which promote use of waste to convert to energy to reduce the impact on the natural environment.

Public benefit statement

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity

Financial review

The Statement of Financial Activities showed net deficit of £35,518 (2022 net surplus of £21,492) for the year and reserves stand at £75,401 (2022 - £110,919). The financial position at the year revealed by the Balance Sheet shows net current assets or working capital of £75,401 (2022 £110,919).

Reserves policy

The Board of Appropriate Technology Asia recognises the need to establish and maintain sufficient reserves to protect its current activities and to ensure the continuity of service in the future. With its chief executive, the Board has examined the needs, risks and challenges faced by the organisation in both the short and medium terms along with the relevant financial forecasts. It is the policy of ATA to develop fundraising to enable ATA to accumulate and maintain sufficient reserves to meet any statutory commitments.

As at the year end financial statements showed reserves of £75,401 (2022 - £110,919), of which £41,650 (2022 - £61,276) was restricted. The unrestricted funds not designated or invested in tangible fixed assets held by the charity are £33,751 (2022 - £49,643).

Principle funding sources

Funding for ATA projects comes from 3 main sources, institutional donors, trusts (based in the UK and Europe) and individuals. ATA enjoys relationships with trusts who have contributed towards our projects overseas for a number of years with a small number of new trusts supporting our work each year. This has helped our support base to widen and increase our ability to financially plan more effectively.

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APPROPRIATE TECHNOLOGY ASIA LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Investment powers and policy

The Memorandum and Articles of Association 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.

Plans for future periods

Broadly speaking there have been no changes to what the trustees feel ATA should be focusing its work on, so In line with uld continue to focus in the following areas, the incorporation of climate resilience as an underlying theme to all activities has been undertaken. Any intervention, will however, remain essentially within the scope identified below, but the way in which activities will be delivered will be adopted and adjusted as deemed appropriate.

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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
Beekeeping and Diversification of food production with 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 techniques which promote the environment, health,
Livelihoods increased food security and sustainable agriculture
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
provided to ensure sustainability.
Labour reducing technologies for women
Health and Safe drinking water to reduce water borne diseases, diarrhoea especially amongst the very young
Environment and very old and improve basic hygiene practices
s health networks to provide a forum for discussion of gender related issues such as
domestic violence as well as training in health and hygiene.
Biogas Plants
Improved stoves where biogas plants are not possible, for cooking and space heating to reduce
respiratory problems associated with smoke inhalation
Provision of and Improved sanitation facilities to areas where dysentery is currently a major
problem. A combination of pit latrines, bathrooms and twin pit toilets as a method of improving
sanitation and hygiene.
Health camps and training programmes in rural areas with no health facilities.
Climate change resilience
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Structure, governance and management

Governing document

Appropriate Technology Asia Limited (ATA) is registered as a company limited by guarantee and not having a capital divided by shares.

The company was incorporated on 11th May 2000 and commenced its activities in October 2000. The charity registration number is 1082635 and the company registration number is 03990786.

Recruitment and appointment of Trustees

As set out in the Articles of Association the chair of the trustees is nominated by ATA. The Directors of the organisation are also the charity trustees for the purposes of charity law. The Board of Trustees have power to appoint additional Trustees as it considers fit to do so.

The Trustees have no beneficial interest in the company other than as members. The Trustees are also the directors of the company. All of the Trustees are members of the company and guarantee to contribute £1 in event of winding up. The Board has the power to appoint additional Directors.

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APPROPRIATE TECHNOLOGY ASIA LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Trustee induction and training

Trustees have received no new formal training over the past 12 months. Time has been focussed on the review of formats and methods of reporting to make this more accessible and informal training in the programme administration including reviews and developments of policies where this was considered appropriate.

Related parties

The charity does not have relationships with related parties and other charities and organisations with which it co-operates in pursuit of its charitable objectives.

Risk Management

The trustees have a risk management strategy which comprises:

An annual review of the risks the charity may face;

The establishment of systems and procedures to mitigate those risks identified in the plan;

Implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

Statement of Trustees' responsibilities

The trustees, who are also the directors of Appropriate Technology Asia Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for maintenance and integrity of the corporate and financial information included on the charitable differ from legislation in other jurisdictions.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The Trustees' report was approved by the Board of Trustees and signed on its behalf by:

Mr. Kevin Nunan

Secretary

28 September 2023

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APPROPRIATE TECHNOLOGY ASIA LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF APPROPRIATE TECHNOLOGY ASIA LIMITED

I report to the trustees on my examination of the financial statements of Appropriate Technology Asia Limited (the charitable company) for the year ended 31 March 2023.

This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an assume responsibility to anyone other than the charity and the charity's trustees as a body, for my Independent Examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

David Terry FCA

Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA

Dated: 28 September 2023

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APPROPRIATE TECHNOLOGY ASIA LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
Notes
£
£
Income from:
Donations and legacies
3
27,015
-
Charitable activities
4
-
61,500
Total income
27,015
61,500
Expenditure on:
Raising funds
5
2,688
-
Charitable activities
6
40,219
81,126
Total expenditure
42,907
81,126
Net (expenditure)/income for the year/
Net movement in funds
(15,892)
(19,626)
Fund balances at 1 April 2022
49,643
61,276
Fund balances at 31 March 2023
33,751
41,650		 Total
2023
£
27,015
61,500
88,515
2,688
121,345
124,033
(35,518)
110,919
75,401		 Total
2022
£
48,784
93,758
142,542
2,622
118,428
121,050
21,492
89,427
110,919

CONTINUING OPERATIONS

TOTAL RECOGNISED GAINS AND LOSSES

The company has no recognised gains or losses other than the above movement in funds for the above two financial years.

The notes on pages 8 to 14 form part of these financial statements.

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APPROPRIATE TECHNOLOGY ASIA LIMITED

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Income funds
Restricted funds
12
Unrestricted funds		 2023
£
2,721
76,376
79,097
(3,696)		 £
75,401
41,650
33,751
75,401		 2022
£
566
121,920
122,486
(11,567)		 £
110,919
61,276
49,643
110,919

The notes on pages 8 to 14 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for:

a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 28 September 2023 and were signed on its behalf by:

Mr. Sunil Kumar Trustee

Mr. Kevin Nunan Trustee

Company registration number 03990786

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APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Memorandum and Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

5,518 (2022 net surplus of £21,492) for the year and free reserves of £33,751 (2022 - £49,643) as at the year end. The trustees are of the view that these results and fundraising plans for the future have secured the immediate future of the charity for the next 12 to 18 months and on this basis the charity is a going concern.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

All income is included in the consolidated SOFA when the charity is legally entitled to it, receipt is probable and the amount can be measured with sufficient reliability.

Grant income

Grants are credited to the SOFA when the charity is entitled to the funds. Income is only deferred where there are time constraints imposed by the donor or if the funding is performance related.

Wher the income is recognised when there is sufficient evidence that conditions will be met.

Grants supporting the core activities of the charity and with no specific restrictions placed upon their use are included within donations and legacies. Grants that have specific restrictions placed upon their use are included within income from charitable activities.

Donations and legacies

Donations are recognised in the period in which they are received. Legacy income is recognised when the

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APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance and administration personnel, payroll and ities. These costs have been allocated between cost of raising funds and expenditure on charitable activities activities on the basis of staff time and use of resources.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charitable company

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.8 Taxation

The charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

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APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.9 Creditors and Provisions

Creditors and provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.10 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 Foreign currency transactions

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the Statement of Financial Activities.

1.12 Cash flow statement

The charitable company qualifies as a small company and advantage has been taken of the exemption provided by SORP (FRS 102) as amended not to prepare a cash flow statement.

2 Critical accounting estimates and judgements

judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
funds
£
Roughley Trust
22,000
HMRC Job Retention Scheme grant
-
Other grants and donations (less than £2,500)
5,015
27,015
For the year ended 31 March 2022
48,784		 Total
2023
£
22,000
-
5,015
27,015		 Total
2022
£
22,500
19,249
7,035
48,784
48,784

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APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Education and
Livelihoods
Health and
Environment
Food Security
£
£
£
LAdT (Genève)
5,889
3,000
6,515
Allan and Nesta Fergusson Trust
5,000
-
-
Souter Charitable Trust
-
2,500
2,500
State of Guernsey
-
22,961
11,735
Other donations (less than £2,500)
-
1,400
-
Bryan Guinness Charitable Trust
-
-
-
Open Gate Trust
-
-
-
10,889
29,861
20,750
Analysis by fund
Restricted funds
10,889
29,861
20,750
10,889
29,861
20,750
For the year ended 31 March 2022
Restricted funds
19,507
45,051
29,200
19,507
45,051
29,200
Raising funds
Unrestricted
funds
£
Fundraising costs
2,144
Support costs
544
2,688
For the year ended 31 March 2022
Fundraising and publicity
2,622
2,622		 Total
2023
£
15,404
5,000
5,000
34,696
1,400
-
-
61,500
61,500
61,500
Total
2023
£
2,144
544
2,688		 Total
2022
£
67,773
-
5,000
9,185
1,800
5,000
5,000
93,758
93,758
93,758
93,758
93,758
Total
2022
£
2,608
14
2,622
2,622
2,622

5 Raising funds

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APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

6 Charitable activities

Charitable activities
Education and
Livelihoods
Health and
Environment
Food
Security
£
£
£
Project costs
6,336
11,970
13,618
Project implementation costs
21,359
22,719
19,330
Travel and motor expenses
748
1,181
1,157
Premises costs
1,678
2,665
2,140
30,121
38,535
36,245
Share of support costs (see note 7)
1,156
6,351
3,660
Share of governance costs (see
note 7)
1,759
1,759
1,759
33,036
46,645
41,664
Analysis by fund
Unrestricted funds
11,726
8,677
19,816
Restricted funds
21,310
37,968
21,848
33,036
46,645
41,664
For the year ended 31 March 2022
Unrestricted funds
4,835
12,682
18,372
Restricted funds
22,104
35,331
25,104
26,939
48,013
43,476		 Total
2023
£
31,924
63,408
3,086
6,483
104,901
11,167
5,277
121,345
40,219
81,126
121,345		 Total
2022
£
34,552
57,798
1,102
7,833
101,285
12,106
5,037
118,428
35,889
82,539
118,428
35,889
82,539
118,428

7 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 separately between the analysis of support and governance costs.

General office and finance staff
Communication and IT costs
Legal and professional costs
Bank charges & exchange differences
Independent examiner's fees
Analysed between
Fundraising
Charitable activities		 Support
costs
Governance
costs
£
£
7,683
2,144
1,967
-
1,389
13
672
-
-
3,120
11,711
5,277
544
-
11,167
5,277
11,711
5,277		 Total
2023
£
9,827
1,967
1,402
672
3,120
16,988
544
16,444
16,988		 Total
2022
£
9,055
944
3,866
412
2,880
17,157
14
17,143
17,157

DocuSign Envelope ID: 5322050A-9F41-4F07-A588-415A1BB585C7DocuSign Envelope ID: CCA03003-F7C5-44B7-9166-E337EB86A44C

APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Net movement in funds

Net movement in funds is stated after charging/(crediting) Independent examiner's fees

2023 2022
£ £
3,120 2,880

9 Employees The average monthly head count was 16 staff (2022- 16 staff) and the average monthly number of full-time equivalent employees (including casual and part-time staff) during the year were as follows:

equivalent employees (including casual and part-time staff) during the year were as follows:
2023 2022
Number Number
Charitable work 13.00 13.00
Support staff 2.50 2.50
Total 15.50 15.50
Employment costs 2023 2022
£ £
Salaries - UK 49,835 46,981
Salaries - Non UK 25,574 22,443
Social security costs - 37
75,379 69,461

The key management personnel of the charity comprise the joint Chief Executives. The total employee benefits of the key management personnel of the charity were £49,805 (2022 - £46,981).

There were no employees whose annual remuneration was more than £60,000.

10 Debtors

Amounts falling due within one year:
Other debtors
11
Creditors: amounts falling due within one year
Other creditors
Accruals		 2023
£
2,721
2,721
2023
£
-
3,696
3,696		 2022
£
566
566
2022
£
8,687
2,880
11,567

DocuSign Envelope ID: 5322050A-9F41-4F07-A588-415A1BB585C7DocuSign Envelope ID: CCA03003-F7C5-44B7-9166-E337EB86A44C

APPROPRIATE TECHNOLOGY ASIA LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

12 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Resources Balance at Incoming Resources Balance at
1 April 2021 expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £
Education and Livelihood Projects 12,960 (14,311) 18,156 10,889 (22,025) 7,020
Health and Environment Projects 18,209 (36,805) 26,455 29,861 (36,538) 19,778
Food Security Projects 18,888 (31,423) 16,665 20,750 (22,563) 14,852
50,057 (82,539) 61,276 61,500 (81,126) 41,650

Description, nature and purpose of restricted funds:

Food Security development of agricultural units using passive solar technology. Improved health and development for livestock and agricultural development. Training in agricultural cultivation and sustainable agriculture for rural populations promoting self-reliance using environmental appropriate technologies for farming, water supplies, beekeeping and livestock development accompanied by training in these areas

Education and Livelihoods Vocational and Skills training, literacy development, provision of education facilities including libraries. Training and Capacity Building of beneficiaries and development of opportunities for improved livelihoods.

Health and Environment Provision of running water supplies and sanitation units for improved health. Health and Hygiene training. Biogas units and improved cook stoves for improved health, reduced environmental impact and development of more sustainable energy for cooking and heating. Training in renewable energy, health and the environment.

13 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
£
£
Fund balances at 31 March
2023 are represented by:
Current assets/(liabilities)
33,751
41,650
33,751
41,650		 Total
2023
Unrestricted
funds
Restricted
funds
£
£
£
75,401
49,643
61,276
75,401
49,643
61,276		 Total
2022
£
110,919
110,919