## |FORTNGLAN|DANDWALIS
accounts| |---|---| |SectionA|lndependentExaminer'sReport| |Reportto thetrustees/
membersof|AYSANEWKASSATRUST| |Onaccountsforthe year|31AUGUST2A2O
Charityno
1090931| |ended|(ifany)| |Setout onpages|| ||1to35| ||Ireport to thetrusteeson myexaminationoftheaccountsoftheabove| ||charity("the Trust") for theyear ended31August2020.| |Responsibilitiesand|Asthecharity'strustees, you areresponsible forthepreparationofthe| |basisof report|accountsin accordance withtherequirementsofthe Charities Act2011| ||("theAct").| ||Ireport in respect of myexaminationoftheTrust'saccounts carried out| ||undersection145of the 2011Act andincarrying out myexamination,I| ||havefollowedalltheapplicable Directions givenbythecharitycommission| ||undersection145(5Xb) of theAct,| |lndependent|Ihave completed myexamination.Iconfirmthatno material matters have| |examiner'sstatement|cometomy attention in connection with theexamination(other than that
disclosedbelow*)which givesme causetobelievethatin,anymaterial| ||respect:| ||rtheaccounting recordswerenot keptinaccordancewith section130| ||oftheCharitiesAct; or| ||otheaccountsdidnot accord withthe accountingrecords;or
otheaccountsdidnot comply withthe applicablerequirements| ||concerning theformand content of accounts set outintheCharities| ||(AccountsandReports) Regulations 2008 otherthanany requirement| ||thattheaccountsgivea 'true andfair'viewwhichis not a matter| ||consideredas partofan independent examination.| ||Ihave noconcernsand have comeacrossno other matters in connection| ||with the examination towhichattentionshouldbedrawninthisreportin| ||ordertoenableaproper understandingoftheaccountstobe reached.| ||* P/ease deletethewords in the bracketsifthey do notapply.| |Signed:|Date: ?rlc5fzr| |Name:|RG DRENNAN FCA| |Relevant professional|ICAEW| |qualification(s) orbody|| |(ifany):|| |Address:|11 HAMMERSMITHTERRACE,LONDON W6 9TS| ## ## ## ## |ObjectivesandActiviti|es||| |---|---|---|---| ||SORP reference||| |Summary ofthepurposesof|Para1.17|Tosuppofi theeducationandwellbeingof the|| |thecharity assetout inits
governing document||children
Ethiopia.|in AzezointheGondarregionof| |Summaryofthemain
activitiesin relation to those
purposes forthepublic
benefit, in particular,the
activities, projects or
servicesidentifiedinthe|Para1.17and
1.19|o
o
o
r|Monthlygrantstochildren
Contributiontodailytransport
Purchase incountryofbooks,sports
equipment&lab.equipment

Provisionofpremises| |accounts.|||| |Statement confirming|Para1.18|TheTrustees havereviewed theguidance|| |whether thetrusteeshave|||| |had regard totheguidance|||| |issuedbytheCharity|||| |Commissionon public|||| |benefit|||| ## ## |Achievements against|Para1.41| |---|---| |objectives set|| |Performanceoffundraising|| |activities against objectives|Para1.41| |set|| |Investment performance|Para1.41| |against objectives|| |Other|| ## |Financial Review||| |---|---|---| |Reviewofthecharity's|Para1.21|Unrestricted reserves reduced byf4,280to| |financialposition at the end||t42,ga1| |oftheperiod||| |Statement explaining the|Para1.22|Thetrustisbuildingupitsreserveswhenever| |policyforholding reserves||possible inordertohavefundstodevelop| |stating why theyareheld||capital projects.| |Amount ofreservesheld|Para1.22|874,A12| |Reasonsforholding zero|Para1.22|nla| |reserves||| |Details offundmateriallyin|Para1.24|nla| |deficit||| |Explanation of any|Para'l.23|nla| |uncertainties aboutthe||| |charitycontinuingas a going||| |concern||| |Details offundmateriallyin
deficit
Para1.24
nla
Explanation of any
uncertainties aboutthe
charitycontinuingas a going
concern
Para'l.23
nla|Details offundmateriallyin
deficit
Para1.24
nla
Explanation of any
uncertainties aboutthe
charitycontinuingas a going
concern
Para'l.23
nla| |---|---| |Additional information(optional)|| |choosetoinclude
You|statementswhererelevantabout:| |Thecharity'sprincipal|| |sources offunds(including|Para1.47| |any fundraising)|| |lnvestmentpolicy and|| |objectivesincluding any|Para1.46| |social investmentpolicy|| |adopted|| |Adescriptionoftheprincipal|Para1.46| |risks facingthecharity|| |Other|| |Description of charity's||| |---|---|---| |trusts:||| |fypeof governing document|Para1.25|Trust deed| |Howisthecharity|Para1.25|Trust| |constituted?||| |{*.gi.in!r':cmrp*rxt*#
s*s**i*ti*n,*l*i||| |Trustee selection methods|Para1.25|Trustees are selectedwith theirknowledgeof| |including detailsofany||Ethiopia/Educationandtohave diverseskills.| |constitutional provisions e.g||| |electiontopostornameof||| |anyperson or body entitled||| |toappoint one or more||| |trustees||| |Additional information(optional)||| |You
choosetoincludefurtherstatements||whererelevantabout:| |Policies and procedures||| |adopted fortheinduction|Para1.51|| |and training of trustees||| |Thecharity'sorganisational||| |structure and anywider|Para1.51|| |network with which the||| |charityworks||| |Relationshipwith anyrelated|Para1-51|| |parties||| |Other||| ## |ReferenceandAdminis|trativedetails| |---|---| |Charityname|AysanewKassa Trust| |Othername the charity uses|| |Registered charity number|1090931| |Charity'sprincipal address|Flat1,CliffordLodge| ||BibsworthRoad| ||London N3 3RS| ## |me|sof the charity tr|usteeswhomanage|thecharity|| |---|---|---|---|---| ||Trusteename|Office (ifany)|Datesactedifnotfor whole
year|Nameof person (orbody)entitled
to appoint trustee(ifany)| |1|J.Bailey|Chair||| |2|T.Gough|||| |3|C. Williamson|||| |4|M. Worku|||| |5|P. Servini|||| |6|D. Servini|Treasurer||| |7||||| |8||||| |I||||| |10||||| |11||||| |12||||| |13||||| |14||||| |15||||| |16||||| |17||||| |18||||| |19||||| |2A||||| |Funds heldascustodian trustees onbehalfof others|Funds heldascustodian trustees onbehalfof others| |---|---| |Descriptionoftheassets|N/A| |heldinthiscapacity|| |Name and objects of the|| |charity onwhosebehalfthe|| |assets are heldandhowthis|| |falls withinthecustodian|| |charity'sobjects|| |Detailsofarrangementsfor|| |safe custqdyand|| |segregation ofsuchassets|| |fromthe charity'sown|| |assets|| ## ## |Namesand addresses of ad|visers (Option| |---|---| |Typeof Name|Address| |adviser|| ## ## |Signature(s)
Fullname(s)|Qrr-r,Q:-L,-
--*o*€,^,J.uq|J)SLiu*r.'
DAN\fL|Senvrti"l| |---|---|---|---| |Position(egSecretary,
Chair, etc)||-\-.-j|".-ltc.$nr"-:t.r-|| |Date|z\
o<
Ld2I||| ## ## ## ## ## ## ## ## ||oo|||||| |---|---|---|---|---|---|---| ||oZ|||||| |Recommendedcategoriesby
activity|ooc(Ep
3(,|Unrestricted
funds
E|Restricted
income
funds
f|Endowment
iunds
€|Totaifunds
€|Prioryear
iunds
f| |lncoming resources(Note3)||F01|F02|F03|F04|F05| |lncome and endowmentsfrom:||||||| |Donations and legacies|s01|36,653|6,240||42,893|68,580| |Charitable activities|s02|||||| |Other trading activities|s03|||||| |lnvestments|s04|||||| |Separatematedalitemofincorne|so5|||||| |Other|s06|||||| |Total|s07|36,653|6,240||42,893|68,580| |Resourcesexpended(Note6)||||||| |Expenditure on:||||||| |Raisingfunds|s08|288|||288|385| |Charitabte activities|s09|31,590|13,190||44,780|29,908| |Separate material itemofexpense|slo|||||| |Other|s11|495|||495|470| |Total|s12|32,373|13,190||45,563|30,763| |Netincome/(expenditure) before investment||||||| |gainsl(losses)|s13|4,280|6,950||2,670|37,817| |Netgains/(losses)on investments|s14|||||| |Netincome(expend iture)|sr5|4,280|6,950||2,670|37,817| |Extraordinary items|s16|||||| |Transfersbetweenfunds|s17|||||| |Otherrecognised gains(losses):||||||| |Gainsand lossesonrevaluationoffxedassetsforthe charity's own use|s18|||||| |Othergains/(losses)|s19|||||| |Netmovementin funds|s20|4,280|6,950||2,670|37,817| |Reconciliation offunds:||||||| |Total funds brought forward|s21|38,621|38,061||76,682|38,865| |Totalfunds carriedforward|s22|42,901|31,111||74,012|76,682| ## ## |Balan
SectionB|ce|sheet|||||||| |---|---|---|---|---|---|---|---|---|---| ||ao||||||||| ||oz||||||||| ||oo||Restricted||||||| ||p
3o|Unrestricted
funds
f|income
funds
f|Endowment
funds
€||Totalthis
year
g|Totallast
year
€||| |Fixed assets||F01|F02|F03||F04||F05|| |(Note15)
(Note14)
(Note{6)
lntangibleassets
TangibleasseG
Heritage assets|Bo1
Bo2
Bo3||||||||| |(Note{7)
Totalfixedassefs
lnvestments|Bo4
Bo5||||||||| |Gurrentassets|||||||||| |Stocks
(Note18)|806||||||||| |Debtors
(Note{9}
lnvestrnents
(Note17.4)
Cashatbank andinhand (Note24)
Totalcurrenfassefs|Bo7
BoB
Boe
B1o|3,000
4U,251
43,251|31,11'l
3'l ,111|||3,000
t1,3tj2
/4,3b:2|||2,495
74,537
77,032| |Creditors:amountsfallingduewithin|||||||||| |oneyear
(Note20)|811|350||||350|||350| |Netcurrentassets/(liabiIiti es)|812|42,W1|||||||| |Iotalassefslesscurrentliabilities|813|42,VU-I|||||@l||| |Creditors:amountsfallingdueafter|||||||||| |oneyear
(Note20)|814||||||||| |Provisionsfor liabilities|815||||||||| |Totalnetassefsorliabilities|816|42,901|31,111|||74,012|||76,682| |Fundsof the Charity|||||||||| |Endowment funds(Note27)|817||||||||| |Restrictedincomefunds(Note27)|818||31,111|||31,111|||38,061| |Unrestricted funds|819|42,901||||42,901|||38,621| |Revaluationreserve|B,20||||||||| |Totalfunds|B,21|42,9U1|31,111|||t4,v1't|||76,682| |Signedbyone or two trusteesonbehalf of all||||||||Dateof|| |the trustees||Signature|||Print|Name||approval|| ||||||||dd/mm/ww||| ||U,*,^6;-L-
l;
*t,*/|||5E*nl
DftNrfL||BnileY
St-tvrn{t|2t1.,4'
LU'
2 t
tr
I
I
q{ l'ro-
tavc||| ## |Recognitionofincome|These are includedintheStatement of FinancialActivities(SoFA)when:|||| |---|---|---|---|---| ||.
the charity becomes entitled totheresources;
.
it is more likely thannotthat the trusteeswillreceive the resources; and
.
themonetary value can be measured with sufficient reliability.|3l|No|N/a| ||There has been no offsetting of assetsandliabiliues, or income and expenses, unless requiredor|Yes|No|N/a| |Offsetting|permittedbythe FRS102 SORP or FRS102.|||| ||||No|N/a| ||Grants and donations are only includedinthe SoFA when thegeneralincome recognition|||| |Grants anddonations|criteria are met (5.10to5.12 FRS102 SORP).|||| ||ln the case ofperformancerelatedgrants,income must only be recognisedtotheenent|Yes|No|N/a| ||that the charity hasprovidedthe specifiedgoodsor services as entitlementtothegrant|||| ||only occurs when the performance related conditions are met(5.16FRS 102 SORP).|||| |Legacies|Legacies are includedintheSOFAwhenreceipt isprobable,that is, when there has|YeS|No|N/a| ||beengrantofprobate,the executors have estabtished that there are sufticient assets in|||| ||the estate and any conditions attached to the legacy are either within the control of the|||| ||charity or have been met.|||| |Governmentgrants|The charity has received government grantsinthereportingperiod||No|N/a| |Tax reclaims on donations
andgifts|GiftAidreceivable is includedinincome when thereisavaliddeclarationfromthe donor.
AnyGift Aid amount recovered on a donation is considered to bepartofthatgiftand is
treated as an addition to the same fund as the initial donation unless the donor or the|Yes|No|N/a| ||terms of the appeal have specified otherwise.|||| |Contractual income and
performance related|Thisisonly includedinthe SoFA once the charity hasprovidedthe relatedgoodsor
services or mettheperformancerelated conditions.|||| |grants||||| |Donatedgoods|Donatedgoodsare measured at fairvalue(theamount ior which the asset could be
exchanged) unless impractical to doso.|II|No|N/a
/| ||The costofany stock of goods donated for distribution to beneficiaries is deemed to be
the fair valueofthosegiftsat the timeoftheir receipt and they are recognised on receipt.
Inthe reporting periodinwhich the stocks are distributed, they are recognised asan
expenseatthe carrying amountofihestocks at distribution.|Yes
iII|No|N/a| ||Donated goodsforresale are measuredatfair value on initial recognition, whichisthe|||| ||expectedproceedsfrom sale less the expected costs of sale,andrecognised in'lncome
from other tradingactivities'withthe corresponding stock recognisedinthebalance|Yes|No|N1a| ||sheet.On its sale the value of stockischarged against'lncomefrom other trading|||| ||activities' and theproceedsfromsale are also recognised as'lncomefrom other trading|||| ||activities'.|||| |||Yes|No|Nla| ||Goods donated for on-going usebythe charity are recognised as tangiblefixed assets|||| ||and includedintheSoFA as incoming resources when receivable.|||| ||||No|N/a| ||Gifis in kindtoruse by the charity are included intheSoFAasincome from donations|||| ||when receivable.|||| |Donated services and
facilities|Donated services and facilities are included in the SOFAwhenreceivedatthe vatueof
thegiftto the charityprovidedthe value of thegiftcan be measured reliably.|II|No|| ||Donated services and facilities that are consumed immediately are recognisedas in@me||No|N/a| ||with an equivalent amount recognised as an expense under the appropriateheadingin|||| ||the SOFA.|||| ||||No|N/a| |Suppoit costs|The charity has incuned expenditure on support costs.|||| |||Yes|No|N/a| |Volunteer help|The value of any voluntary help received is not includedinthe accounts butisdescribed
inthe trustees' annual report.|||| |lncomefrominterest,|This is includedinthe accountswhenreceipt isprobableand the amount receivable can|||| |royalties anddividends|bemeasured reliably.|||| |lncomefrom membership
subscriptions|Membership subscriptions receivedinthenature of agiftare recognised in Donations
and Legacies.|||| ||Membership subscriptions whichgivesa member the right to buy services or other|||| ||benefits are recognised asincomiearned fromtheproiisionotgooosand servicesas| |---|---| ||income from charitable activities.| |SG*l,ementofiflsurance
claims|Insurance claims are only included in the SoFA when thegeneralinmmerecognition
criteria are met(5.10to 5-12FRSl02SORP) and are included as anitemof other
incomeinthe SoFA.| |lnvestmentgainsand
Iosses|This includes any realised or unrealisedgainsor losses on the sale of investrnents and
any gain orlossresultingfromrevaluing investmentstomarket value at the endofthe| ||year.| |lnvestmentgainsand
Iosses|This includes any realised or unrealisedgainsor losses on the sale of investrnents and
any gain orlossresultingfromrevaluing investmentstomarket value at the endofthe
year.| |---|---| |2.3 EXPENDITURE|AND LIABILITIES| |Liabilityrecognition|Liabilities are recognised where it is more likely than not that thereisa legalor| ||constructive obligation committing the charity topayout resources and the amountofthe| ||obligation can be measured with reasonable certainty.| |Governanceandsupport
costs|Support costs have been allocated bet\ireengovemancemstsand other support.
Governance costs comprise all costs involvingpublicaccountability of the charity and its
compliancewithregulation andgood practice.| ||Support costs include central functions and have been allocated to activity cost| ||categories on a basis consistent with the use of resources, eg allocatingpropertycosts| ||byfloor areas, or per capita, staff costsbythe time spent and other costsbytheirusage.| |Grantswithperformance
conditions|Where the charitygivesagrantwith conditions for itspaymentbeing a specific levelof
service or output to be provided, suchgrantsare onlyremgnisedintheSoFA once the
recipientofthegranthasprovidedthe specified service or output.| |Grantspayablewithout
performanceconditions|Where there are no conditions attaching to thegrantthat enables the donor charityto
realistically avoid the @mmitment, a liability for the full funding obligation must be
recognised.| ||They are valued at cost.| |---|---| |Heritage assets|The charity has heritage assets, that is, non-monetary assetswithhistoric, artistic,
scientific, technological,geophysicalor environmentalqualitiesthat areheldand| ||maintainedprincipallyfor their contribution to knowledge andculture.The depreciation| ||rates and methods used as disclosed in note9.6.1 .4.| ||They are valued at cost.| |---|---| |lnvestments|Fixed asset investments inquotedshares, traded bonds and similar investments are
valued at initially atcostand subsequentlyatfairvalue(their market value)attheyear| ||end.The same treatmentisapplied to unlisted investments unless fair value cannot be| ||measured reliablyinwhich case itismeasuredatcost less irnpairment-| ||lnvestments held for resale or pending their sale and cash and cash equivalents with a| ||maturity date of lessthan1yearare treated ascurentasset investments| |Stocks and rvork in|Stocks held for sale aspartof non-charitable trade are measuredatthelower or cost or net| |progress|realisable value.| ||Goods or servicesprovidedaspartof a charitable activity are measured at net realisable value| ||based on the servicepotential providedbyitems of stock.| |SectionC
Note3|Notesto the acco
Analysis of income|unts|||(con|t)| |---|---|---|---|---|---|---| ||||Restricted|||| |||Unrestricted|income|Endowment||| |||funds|fund$|funds|Totalfunds|Prioryear| ||||||€f|| |Donations|Donations andqifts|23,651|6,240||29,891|20,524| |and legacies:|GiftAid|3,000|||3,000|2,495| ||Legacies|10,002|||10,002|| ||General grants providedbygovernmenVother|||||| ||charities|||||45,561| ||Membership subscriptions and sponsorships|||||| ||which areinsubstance donations|||||| ||Donatedqoods,facilitiesandservices|||||| ||Other|||||| ||Total|36,653|6,240||42,893|68,580| |Charitable||||||| |activities:||||||| ||Other|||||| |Othertrading||||||| |activities:||||||| ||Other|||||| |lncornefrom|lnterest income|||||| |investments:|Dividend income|||||| ||Rental and leasino income|||||| ||Other|||||| ||T,|||||| |Separate||||||| |material item||||||| |ofincome:||||||| |Other;|Conversionofendowment funds into income|||||| ||Gainondisposalof atangible fixed assetheld|||||| ||for charity's own use|||||| ||Gain on disposalofaprogramme related|||||| ||investment|||||| ||Royaltiesfrom the exploitation of intellectual|||||| ||property riqhts|||||| ||Other|||||| ||Tota|||||| |TOTALINCOME||36653|||42 893|| ## |Note6
Analysis of|expenditure|||||||| |---|---|---|---|---|---|---|---|---| |||This|year|||Last|year|| |||||||Restricted||| ||UnrestrictedRstdcted||Endowment||Unrestricted|income|Endowment|| |Analysis|funds|incomefunds|funds|Totalfunds|funds|tunds|tunds|Total funds| |funds:
on||||€||||€| |lncurred seeking donations|288|||288||||| |lncurred seeking legacies||||||||| |lncurred seeking grants||||||||| |Operating membership schemesand||||||||| |social lotteries||||||||| |Staging fundraising events||||||||| |Fudraising agents||||||||| |Operating charity shops||||||||| |Operatingatrading company||||||||| |undertaking non-charitable trading||||||||| |activity||||||||| |Advertising, marketing, directmail and||||||||| |oublicitv||||||||| |upcosts incunedingenerating||||||||| |newsourceoffuture income||||||||| |Database development costs||||||||| |Other trading activities||||||||| |lnvestment managementcosts:||||||||| |Portfolio manaoement costs||||||||| |Costofobtaining investment advice||||||||| |lnvestment administration costs||||||||| |lntellectual property licencing costs||||||||| |Rentcollection, property repairs and||||||||| |maintenance charges||||||||| |Total expenditure on raisingfunds|288|||288||||385| |Expenditure on charitable activities:||||||||| ||31,590|13,190||44,780||||29,908| |Total expenditure on charitable||||||||| |activities|31,590|13,190||44,780||||29,908| |material itemof||||||||| |Total||||||||| |Other||||||||| |lndependent examination|350|||350||||350| |Bank charoes|145|||145||||120| |other expenditure|495|||495||||470| |TOTAL EXPENDITURE|32,373|13,190||45,563||||30,378| ## ||||||||This|year|||||veaf||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||Activity|or|programme|Activitics
undertaken
directlv|Grant
funding of
activities||Support
Costs||Totalthis
year|Activities
undertaken
directlV|Grant
funding of
activities|Support
Costs||Total last
year| ||||||€|f|||e|e|f,|€||E|E| |Activity|1||||||||||||||| |Activity|2||||||||||||||| |Other|||||||||||||||| |TOTAI|||||||||||||||| ## ## ## ## |Note10
Detailsof certainitemsof expenditure
10.1 Feesfor examinationof theaccounts
Pleaseprovidedetailsoftheamountpaid for any statutoryexternalscrutinyof
accountsand otherseruices provided byyour independent examiner. lf nothing
was paidpleaseenter'0'intheappropriatebox(es).||| |---|---|---| ||This year
t|Last year
f| |lndependent examiner'sfees|350|350| |Assuranceservicesotherthan audit or independent examination||| |Taxadvisoryfees||| |Other fees(forexample:financialadvice, consultancynaccountancy services)paid||| |to the independent examiner||| ## ## ## |Note{9
Debtors andprepayments| |---| |Please completethisnoteifthecharityhasany| |debtorsorprepayments.| |Thisyear|Last year| |---|---| |€|€| |3,000|2,875| |3,000|2,875| ||This year|Last year| |---|---|---| ||€|€| |Total||| ## ## ## ## ## ## |Note|24|Cash at bankandin hand||| |---|---|---|---|---| ||||This year|Lastyear| ||||€|t| |Short|term cashinvestmenb(less than3months maturitydate)|||| |Sfiort|term deposits|||| |Cash|atbank and on|hand|71,362|74,537| |Other||||| |Total|||11,36;,l|II,C,5t| |||S
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I|ndependent Examiner's Report| |---|---| |Report to thetrustees/
membersof|AYSANEWKASSATRUST| |Onaccountsforthe year|31AUGUST2O2O
Charityno
1090931| |ended|(ifany)| |Setoutonpages|| ||1to35| ||Ireporttothetrusteeson myexaminationoftheaccounts oftheabove| ||charity("the Trust") forthe yearended31August202A.| |Responsibilitiesand|Asthecharity's trustees,youare responsible forthepreparationofthe| |basisofreport|accounts in accordance withtherequirements ofthe Charities Act2011| ||("theAct").| ||Ireport in respect of myexaminationoftheTrust'saccounts carried out| ||undersection145of the2011Act andincarryingoutmyexamination,I| ||havefollowedalltheapplicable DirectionsgivenbytheCharityCommission| ||undersection145(5Xb) of theAct.| |lndependent|Ihave completed myexamination.Iconfirmthatno material matters have| |examiner'sstatement|cometomyattentioninconnection with theexamination(other than that
disclosedbelow*)which givesme causetobelievethatin,anymaterial| ||respect:| ||etheaccounting recordswerenot keptinaccordancewith section130| ||oftheCharitiesAct; or| ##