2020-12-31-accounts

		Page
Legal and administrative	details
Trustees' report		2-7
Independent auditor's	report	8-10
Statement offinancial	activities
Balance Sheet		12
Statement ofcash flows		13
Notes to the financial statement		14-27

Registered	Name	Watoto Childcare	Watoto Childcare	Watoto Childcare	Watoto Childcare	Ministries
Status		The organisation				constitutes	an unincorporated	charity
Governing	Document	The Charity		was	established		under a Trust Deed	dated 9'" March 1999and amended
		6'" November 2001.
Trustees		G Skinner			(Chair)
		C Norman
		J Skinner
		SCampbell
		J Penry
		R Walsh
		D Watt
		J Rowotlunyo
Charity number		1090810
Principal address		CMS House
		Watlington		Road
		Cowley
		Oxford
		OX4 6BZ
Auditor		Wenn Townsend
		30St. Giles
		Oxford
		OX1 3LE
Bankers		The Royal Bank of				Scotland
		Drummond		House
		Redheughs	Avenue
		Edinburgh
		EH12 9RH
Solicitors		Anthony Collins			Solicitors
		134Edmund		St.
		Birmingham
		B32ES

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Notes	Funds 2020	Funds 2020	2020	Funds 2019	Funds 2019	2019
				E	E	E	E	E
INCOME AND EXPENDITURE
Income from:
Donations and	legacies		351,039	704,543	1,055,582	337,543	738,631	1,076,174
Charitable activities				5,186	5,186		22,929	22,929
Other trading activities			36,238		36,238	64,034		64,034
Investments			240		240	562		562
Total income			387,517	709,729	1,097,246	402,139	761,560	1,163,699
Expenditure on:
Raising funds
Trading costs			(12,959)		(12,959)	(39,274)		(39,274)
Charitable activities			(400,743)	(723,013)	(1,123,756)	(503,139)	(747,956)	(1,251,095)
Total expenditure			(413,702)	(723,013)	(1,136,715)	(542,413)	(747,956)	(1,290,369)
Net (expenditure)	/ income		(26,185)	(13,284)	(39,469)	(140,274)	13,604	(126,670)
Net movement of	funds for the year		(26,185)	(13,284)	(39,469)	(140,274)	13,604	(126,670)
Reconciliation offunds
Balances brought forward 310ecember 2019			70,486	177,338	247,824	210,760	163,734	374,494
Balances carried forward 31December 2020			44,301	164,054	208,355	70,4B6	i77,338	247,824

		Note	2020		2019
Fixed assets
Plant and equipment		10		12,913		8,737
Current assets
Stocks ofgoods for	resale	11	6,047		5,146
Debtors		12	154,280		115,877
Cash at bank and in	hand		198,255		227,001
			358,582		348,024
Creditors: amounts	falling due
within one year		13	(163,140)		(108,937)
Net current assets				195,442		239,087
Net assets				208,355		247,824
Funds
Restricted funds		14		164,054		177,338
Unrestricted funds		15		44,301		70,486
Total funds				208,355		247,824

		Note	2020	2019
Net cash flow from operating activities		20	(18,914)	(40,234)
			(18,914)	(40,234)
Cash flow from investing	activities
Payments to acquire tangible assets		10	(10,072)	(8,295)
interest received			240	562
Net cash flow used in investing activities			(9,832)	(7,733)
Net (decrease) / increase	in cash 8 cash equvalents		(28,746)	(47,967)
Cash and cash equivalents	as at 1stJanuary 2020		227,001	274,968
Cash and cash equivalents	as at 31stDecember 2020		198,255	227,001

Musical equipment	three years
Fixtures &fittings	three years
Computer equipment	five years
Office equipment	five years
Motor vehicles	five years

			Unrestricted	Restricted		Unrestricted	Restricted
			Funds	Funds	Total	Funds	Funds	Total
			2020	2020	2020	2019	2019	2019
			f	f	f	f	f	f
Donations	and gifts -	sponsorship	84,539	665,544	750,083	87,937	691,554	779,491
Donations	and gifts -	appeals	58,081	26,981	85,062	83,862	30,782	114,644
Donations	and gifts -	general	21,202	7,602	28,804	39,344	9,340	48,684
Gift aid reclaimed			108,896	4,416	113,312	126,400	6,955	133,355
Government	furlough	scheme	78,321		78,321
			351,039	704,543	1,055,582	337,543	738,631	1,076,174

				Unrestricted	Restricted		Unrestricted	Restricted
				Funds	Funds	Total	Funds	Funds	Total
				2020	2020	2020	2019	2019	2019
					f	f	f	f	f
Visit Watoto					5,186	5,186		19,329	19,329
Frazerborough		Church -	Bible					3,600	3,600
			purchases
					5,186	5,186		22,929	22,929
4	Trading	activities
				Unrestricted	Restricted		Unrestricted	Restricted
				Funds	Funds	Total	Funds	Funds	Total
				2020	2020	2020	2019	2019	2019
				f	f	f	f	f	f
Choir tour - merchandise			sales	36,238		36,238	64,034		64,034
				36,238		36,238	64,034		64,034

		Unrestricted	Restricted		Unrestricted	Restricted
		Funds	Funds	Total	Funds	Funds	Total
		2020	2020	2020	2019	2019	2019
		f	f	f	f	f	f
Interest	receivable	240		240	562		562
		240		240	562		562

		Unrestricted	Unrestricted
		Funds	Funds
		2020	2019
Trading costs		f	f
Merchandise	purchases	12,959	32,017
Stock write-off			7,257
		12,959	39,274

7 Charitable activities	7 Charitable activities					Restricted	Restricted		Unrestricted	Unrestricted
					CL						C	6: 663
			Notes		o I/I C0 3/3	E P Q		m C 733	E E 667 O 63.	0I- 60	E CL 0	E 337 330 635 330c 633 oa	2020	2019
Costs directly													E	f
allocated to Charitable	Activities
Grant funding to Uganda					698,541								698,541	725,447
Visit Watoto costs							24,472						24,472	18,909
Frazerborough -(bible	purchases)													3,600
Marketing 8 administration										703		712	1,415	18,846
Choir - living expenses	&subsistence									19,613			19,613	19,240
Choir- international travel										16,525			16,525	24,655
Domestic trave I										13,489		786	14,275	27,872
Choir - equipment (hire	&rep's)									3,384			3,384	2,278
Bank 8 finance charges										473			473	762
Licencing &database costs								8,207					8,207	3,903
Depreciation										2,756			2,756	1,393
Support costs
allocated to Charitable	Activities
Admin staff costs								170,901		60,254	21,916		253,071	299,138
Admin 8 office exp.								6,378		3,827	2,551		12,756	10,687
Admin travel &subsistence								1,198		719		479	2,396	11,540
Bank &finance charges								10,138		1,076	1,314		12,528	12,886
Van costs									120	970		121	1,211	3560
Rent, services &insurance								10,955		10,511	10,289		31,755	18,768
Storage, repairs & m'tnce									117	2,041		115	2,273	10,047
Office equipm'nt &I.T.								1,876		1,126		750	3,752	13,376
Depreciation								1,508		955		678	3,141	5,227
Legal &professional								2,352		1,411		941	4,704	8,540
Governance								2,	169	2,169	2,170		6,508	10,421
Total expenditure					698,541		24,472	215,919		142,002	42,822		1,123,756	1,251,095
Charitable activities expenditure		-	Restricted	funds			723,013							767,956
Charitable activities expenditure		-	Unrestricted		funds						400,743			503,139

9 Employees
Staff costs		2020	2019
		f	f
Wages &salaries		227,381	243,140
Redundancy and termination	costs		28,699
Social security costs		18,004	20,204
Other pension costs		7,686	7,095
		253,071	299,138

			2020			2019	2019
		F.T.E.		Number		F.T.E.	Number
Charitable	activities		6.6		8.5	9.1	10.0
			6.6		8.5	9.1	10.0

		2020	2019
		No.	No.
f80,001	- f90,000	1	0
f70,001	- f80,000	0	0

						Total
	Choir	Office	Office		Motor	Fixed
	Equipment	Equipment	Furniture	Computers	Vehicles	Assets
	f	f	f	f	f	f
Cost
At 1January 2020	39,349	6,504	1,324	19,494	19,144	85,815
Additions	9,289	129		654		10,072
At 31December 2020	48,638	6,633	1,324	20,148	19,144	95,887
Depreciation
At 1Janua ry 2020	38,291	5,724	692	13,226	19,144	77,077
Charge for the year	2,756	242	131	2,768		5,897
At 31December 2020	41,047	5,966	823	15,994	19,144	82,974
Net Book Value
At 31December 2020	7,591	667	501	4,154		12,913
At 31December 2019	1,058	779	632	6,268		8,737

			2020	2019
			f	f
Goods	for	resale	6,047	5,146

		2020	2019
Due within one year		f	f
Other debtors		30,622	3,906
Prepayments	&accrued income	123,658	111,971
		154,280	115,877

	2020	2019
	f	f
Trade creditors	7,422	8,801
Tax5social security costs	19,643	2,681
Other creditors	117,049	88,018
Accrua Is	14,508	8,000
Deferred income - (see note 13b)	4,518	1,437
	163,140	108,937

				2020	2019
				f	f
Opening	balance			1,437
Amount	deferred	in	the year	12,526	1,860
Amount	released	to	incoming resources	(9,445)	(423)
Closing	balance			4,518	1,437

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		General	Designated
	Restricted	Unrestricted	Funds	Total 2020
	f	f	f
Fixed Assets		12,913		12,913
Net Current Assets	164,054	2,027	29,361	195,442
	164,054	14,940	29,361	208,355

		General	Designated
	Restricted	Unrestricted	Funds	Total 2019
	f		f
Fixed Assets		8,737		8,737
Net Current Assets	177,338	50,424	11,325	239,087
	177,338	59,161	11,325	247,824

	2020	2019
	f	f
Leases due to expire in:
Less than one year
Between two &five years	90,216	112,770
	90,216	112,770

20 Reconciliation	of	net (expenditure)/income	net (expenditure)/income	net (expenditure)/income	to net cash flow from operating	to net cash flow from operating	to net cash flow from operating	activities
						2020	2019
						f		f
Net incoming/(outgoing)		resources before	revaluations			(39,469)	(126,670)
Depreciation oftangible		assets				5,897		6,621
Interest received						(240)		(562)
Decrease/(increase)	in stocks					(901)		24,372
Decrease/(increase)	in debtors					(38,403)	(10,932)
(Decrease)/increase	in creditors within one			year		44,614		70,897
(Decrease)/increase	in accruals and deferred			income		9,589		(3,960)
Net cash (outflow)/inflow		from operating	activities			(18,914)	(40,234)