2021-08-31-accounts

ObjectivesandActiviti	es
	SORPreference
Sumrnaryofthepurposesof	Para1.17	Tosupporttheeducationandwellbeingof the
thecharity as setoutinits governingdocument		children	in Azezo intheGondarregionof
Summaryofthemain activitiesin relation to those purpo$es forthepublic benefit, in particular, the activities,projectsor servicesidentifiedinthe,	Para1.17 and 1.19	r I r .	Monthlygrantstochildren Contributiontodailytransport Purchase incountryofbooks, sports equipment&lab.equipment Provisionofpremises
accounts.
Statement confirming	Para1.18	The Trustees havereviewedtheguidance
whether the trusteeshave
had regard totheguidance
issued bytheCharity
Commissiononpublic
benefit

Additio	nal information(optional)
You	choosetoincludefurther	whererelevantabout:
	SORPreference
	Para1"38
Policy	ongrantmaking
	Para1.38
Policy	onsocialinvestment
includingprogramrelated
investment
	Para1.38
Contribution madeby
volunteers

Achievementsagainst	Para1.41
objectives set
Perforrnanceoffundraising
activities against objectives	Para1.41
set
Investmentperforma nce	Para1.41
againstobjectives
Other

FinancialReview
Reviewofthecharity's	Para1.21	Unrestrictedreserves increased byf14,374
financialposition attheend		tof57,275
oftheperiod
$tatementexplaining the	Para1.22	Thetrustisbuildingupitsreserveswhenever
policyforholding re$erves		possible inordertohavefundstodevelop
stating whythey areheld		capital projects.
Amount ofreservesheld	Para1.22	t83,557
Reasonsforholding zero	Para1.22	n/a
reserves
Details offundmateriallyin	Para1"24	nla
deficit
Explanation of any	Para1.23	nla
uncertainties about the
charitycontinuinga$agoing
concern

Thecharity'$ principal
sources offunds(including	Para1.47
any fundraising)
lnvestmentpolicy and
objectivesincluding any	Para1.46
social investmentpolicy
adopted
Adescription oftheprincipal	Para1.46
risks facingthecharity
Other

Description of charity's
trusts:
Typeof governing docurnent	Para1.25	Trustdeed
How isthecharity	Para1.25	Trust
constituted?
i*a"xnEffi##rprmtm#
#s%#ffiimtmm.$#3
Trustee selectionmethods	Para1.25	Trustees are	selectedwith theirknowledgeof
includingdetails ofany		EthiopialEducationandtohave diverseskills.
constitutionalprovisions e.g.
electiontopostornameof
any personorbody entitled
toappoint oneormore
trustees
Additional information{optional} You choosetoincludefurther		where	about:
Policiesandprocedures
adopted fortheinduction	Para1.51
andtrainingof trustees
Thecharity'sorganisational
structure and anywider	Para1.51
network withwhichthe
charity works
Relationshipwith anyrelated	Para1.51
parties
Other

Referenceand Admini	strativedetails
Charityname	AysanewKassa Trust
Othernamethe charityuses
Reqistered charitv number	1090931
Charity'sprincipal address	Flat1,CliffordLodge
	BibsworthRoad
	London N3 3RS

ame	sof thecharitytr	usteeswhomanage	thecharity
	Trusteename	Office (ifany)	Datesactedifnot for whole year	Nameofperson (or to trustee		entitled
1	J.Bailey	Chair
2	T. Gough
3	C. Williamson
4	M. Worku
5	P. Servini
6	D. Servini	Treasurer
7
I
I
10
11
12
13
14
15
16
17
18
19
20

Funds held ascustodian trustees onbehalfof others	Funds held ascustodian trustees onbehalfof others
Descriptionoftheassets	N/A
heldinthiscapacity
Name and objects of the
charity onwhosebehalf the
assetsareheldandhowthis
falls withinthecustodian
charity'sobjects
Detailsofarrangementsfor
safecustody and
segregationofsuchassets
fromthe charity'so\,vn
assets

Typeof Name	Address
adviser

The Aysanew Kassa Trust NEWSLETTER Education in Ethiopia. liiue 18. Decembei 2021 Registered Chaiity 109(Y131 Email.. ayson6wkasso04hotmail.com The newsletter ol the Aysonew Kasso Trust. set up in memory of the lote Aysanew Kassa by his wile Jean Boiley and friends. Improving Education in the Azezo Schools aysonew.org I I Clifford Lodge. Bibsworth Road, London N3 3RS 1 [phone] This year has, once again. been confusing and challenging: there has been an ongolng war in Ethiopia, the conllnulng pandemlc and an Inablllty lo travel (Ethiopia hos only recently been removed from the UK'S red list). However, the Aysanew Kassa Trust's Irustees have remained optimistic regarding the aims of the charily and fundraising activilies. In the last few months, we have been able to organlse some events to raise the profile of our work and, Ihrough the generosity of so many friends, we have tried to mlnlmlse the Impacl of Ihe struggles of Ihe lasl year on our individual beneficiaries and project5. Covld and Confllct Covid vaccinations are slowly gelting around the counlry but until more are mode available by Westem governments, only very few people in ony one place are able to be double vaccinated. This risks prolonging the impact ol the pandemic both within the country and around theworfd. Schools are facing increasing pressure to minimise class sizes. but this adds extro workload to an already stretched teoching staff. Unfortunately. Covid has been overtaken by conflict as o principal cause of damage to the lives, education and prosperity of all Ethiopians. Due to the ongoing civil war in the counlry, the Iru5tee5 of the Aysanew Kassa Trust have token the decision to pavse all constnjction projects un*il there is peace once more. Despile all these difficulties. our students remain pa5sionale about completing their education and, with your amazing support, we will be conlinuing our sponsorship activities. 2021 in review Our students IT Covid-19 has impacled education in Ethiopia and Acces5 to IT is now more important In Ethiopia than created a lot of uncertainty in the school and ever. This has been a particularly difficult time for University calendar, wifh graduations and exams all ourstudents in Azezo due to a lack of good internet delayed. Students had to return home at multiple connections and occess to computer facilities. times during the year. which increased costs. At Any online teaching that was made available wos the moment. we are sponsoilng 132 unlverslty therefore very difficult for OUT students lo access. sludents and 80 hlgh school students and these numbers will remain similar going into 2022. To mitigate this. we have used some of your donations to provlde compullng Cla￿e$ for students at Azezo Senior High School. Thanks to Gondor IElhiopial Eye Surgery IGEESI, its trustees In addition to the purchase of further laptops for and the wife of the late Sandy Holt Wilson. we have Ihe school and our ongoing support to its work, we been able to purchase loplops for St Raphel's have paid for the cost of hospttal trealment of two School for blind and partially-sighted children ond chlldren from St Raphel's. conllnue a serles of laughl classes for its students. Sl Raphel'$ School Some poslllve news! On a happy note, on ex-Azezo high school student who is a lecturer in Bahir Dar university has galned scholarshlp lo do a Masters in fashion marketing in Manchester. He is now in the UK and really keen to participate in our fundraising activities in Ihe coming yearl

Thank youl Thank you to all of you who have supported us throughout these difficult timesl The successes of the AKT are thanks lo the many individuals and groups who conslontly support our work. as well as the coordinating efforts of our volunteer committee in Azezo. led by Melash. Eshete and Gelu. Thonk you to St Mary's Church Iwilshowl, the parishioner5 of Sl Mary's (East Finchleyl, the Gondar IEthiopial Eye Surgery, the Rossi family in Italy and all of you who donate ond ossist us from around the wodd. You all know who you arel Below are some pictures taken at fundraising events that we have been able to hold this yeor: unfortunately. Iravel restrictions mean thal we have not been able to obtoin any from Ethiopia itself, so we're afraid you'll have to make do wilh some older ones... The continuing uncertainty around the pondemic, coupled wilh the increasing cost of bosic commodilies in Ethiopia, exacerboted by conflict and all of Ihe suffering it is causing, suggests thal 2022 will be especially difficult for our beneficiaries. We will not. however. be reducing the support we give our student5. If you can help us in any way. or hove any suggestions, please do so: the students of ￿ez0 will be immensely graleful. Please suppt)rt usl If you're stuck for ideas for Christmas or birthday gifts, you can buy o complete set of school text books (£181, 0 football for a blind child at st Raphel's1£221 or sponsor a university sludent for one year1£75, including Iransport and a monthly allowance). If you are interested, please gel in touch and we can send you a cord to give lo the lucky recipienll Lasl year we funded 8 footballs, but due to the children's enlhusiasm and rough ground they eventuolly wear oull Donations can be made by cheque, payable to The Aysonew Kassa Trust, or by bonk transfer (account number 80808350, Sort code 20-58-511.11 you are oble lo Gift Aid your donation, please complete the Gift Aid declaration you will tind on our website, thus increasing the value of your gift ot no extro c05110 yourself.

AYSENEWKASSA	TRUST		CharityNo
			{ifany}	:	1090931
	Annual accounts	for the	period
Period start date	01/09/202A	lo	Perrocl encl date		31t08t2}21

	ao
	oZ
	a)o		Restricted
	t-
Recommendedcategoriesby .activity	(Ep J(,	Unrestricted funds €	income funds f	Endowment funds g	Total funds t	Prioryear funds €
lncomingresources(Note3)		F01	F02	F03	F04	F05
lncome and endowments from:
Donations andlegacies	s01	36,026	6,001		42,027	42,993
Charitable activities	s02
Other trading activities	s03
lnvestments	s04
Separate materialitemofincome	s05
Other	s06
Total	s07	36,026	6,001		42,O27	42,993
Resource$expended{Note6}
Expenditure on:
Raisingfunds	s08						288
Charitable activities	s0e	21,182	10,830		32,012	44,780
Separate materialitemof expense	s10
Other	s11	470			470		495
Total	s12	21,652	10,830		32,482	45,563
Netincome/(expenditure) before investment
gainsl(losses)	s13	14,374	4,829		9,545	2,67A
Net gainsl(losses) on investments	s14
Netincome/(expenditure)	s15	14,374	4,829		9,545	2,67A
Extraordinary items	s16
Transfersbetweenfunds	s17
Otherrecognisedgainsl(losses):
Gains and losses on revaluation offxedassets for the charity's ownuse	s18
Other gainsl(losses) IVefmovementinfunds	s19 s20	14,374	re		9,545	ffi
Reconciliationaf funds:
Total funds brought forward	s21	42,901	31,111		74,A12	76,682
Totalfundscarriedforward	s22	57,275	26,282		83,557	74,O12

SectionB Balan	ce	sheet
	ao
	oZ
	oo		Restricted
	$g	Unrestricted	income	Endowment	Totalthis	Total last
Fixed assets lntangibleassets Tangibleassets Heritage assets (Note151 {Notet4} {Note16}	CI Bo1 Boz Bo3	funds g F01	funds f F02	funds I F03	year I F04	year { F05
lnvestments (Note171	Bo4
Totalfixedassefs	Bos
Currentassets
$tocks {Note13} Debtors {Note,l9} lnvestments {Note17.41 Cashatbank andinhand {Note241	8CI6 807 BOB B0g	2,000 55,625	-la,z6z		2,000 u1 ,9uI	3,000 71,362
Totalcurrenf assefs	810	3 {,OlC	ltS,zdz		uJ,vu/	74,362
Creditors:amountsfallingduewithin
oneyear {Note20}	811	350			350	350
lVefcurrenfassetsfiliabilities)	812	trf,z{5	la,z6l		u5,c3/	74,012
Totalassefslesscurrentliabilities	813
Creditors:amountsfallingdueafter
oneyear {Note20}	814
Provisionsforliabilities	815
Totalnetassefsorliabilities Fundsof the Charity	816	57,275		26,282		83,557
Endowmentfunds(Note271	817
Restrictedincomefunds{Note2Tl	818		26,282		26,292	31,111
Unrestricted funds	819	57,275			57,275	42,901
Revaluation resetve	820
Totalfunds	B,21	c{,/.{c	lo,462		u3,bb/	74,012
$ignedbyone orh,votrustees on behalf ofall						Dateof
the trustees		Signature		Print	Name	approval
	{-LoWN T ":)km^n^-; -J			Stut.rffintL&Y W$at\ffi"S'ryevtmtr		ddlmm/vyw e {"{r?sr dW.r{sk:

ThisstandadlNofae,ountingfE,licieshasbeenapfliedbythechantyexce4forff?oserb*ed"No'or'N/a'.Wherea	ThisstandadlNofae,ountingfE,licieshasbeenapfliedbythechantyexce4forff?oserb*ed"No'or'N/a'.Wherea
ar additional policy	/tas Seen adopted thenffilsis detailed in the box belaw.
Recognitionofincome	These are included in the$tatement ofFinancialActivities{SoFA} when:
	. the charity becomes entitled totheresources; ' itis more likely than not that the trusteeswillreceive the resources; and			Nla
	. themonetary value can be measuredwithsufficient reliabitity.
	There has been no offsetting af assets and liabilities, or income and expense$, unless requiredor	Yes	No	N/a
Offsetting	permittedbythe FRS102 SORPor FRS102.
Grants anddonations	Grants and donations are only included in the SoFA when the general income recognition criteria are met {5,10to5.1? FRS102 SORP).	a
	ln the case of performance related grants, income must only be recognised to the extent	Yes	No	Nla
	that the charity has provided the specified goods or services as entitlement to the grant only occurs whentheperformance related conditions are met (5.16FRS102 SORP).			/
Legacies	Legacies are included in the SOFAwhenreceipt is probable,thatis, when there has	Yes	No	N/a
	been grantofprobate, the executors have established that there are sufficient assetsin
	the estate and any conditions attached to the legacy are either within the control of the charity or have been met.	,/
Governmentgrants	Thechari$has received government grants in the reporting period	Yes		.,,t/
Taxrcclaimsondondons andglfrs	GiftAidreceivable is included in income when there is a valid declarationfmmthe donor. Any Gift Aid amount re@vercd on a donationisconsideGdtobe partofthat gift and is featedas an addition to the same fund as the initial donation unless the donor orthe brnsof theapp€lhave specified otherwise.	Yes t/	No	N/a
Contractual income and performance related grants	Thisis only included in the SoFA once the charity has provided the related goodsor servicesormettheperformancerelated conditions.			tl
Donatedgoods	Donated goodsaremeasured at fair value (the amount for which the asset could be exchanged) unless impractical to doso.	Yes	No	N/a ,/
	The cost of any stock of goods donated for distributiontobeneficiaries is deemedtobe the fair value of those gifts at the time of their receipt and they are recognised on receipt.	Yes	No	N/a
	ln the reporting periodinwhichthestocks are distributed, they are recognised a$ an expense at the carrying amount of the stocks at distribr.ltion.			,{
	Donated goodsforresale are measured at fair value on initial recognition, which is the
	expected proceedsfromsale less the expected costs of sale,andrecognised in 'lncome from other tradingactivities'withthe correspondingstockrecognised in the balance	Yes	No	N/a
	sheet.On its sale the value ofstockischarged against 'lncomefromother trading activities' and the proceedsfromsale are also recognised as 'lncome from other trading activities'.			,/
		Yes	No	Nta
	Goods donated for on-going usebythe charity are recognised as tangible fixed assets and includedintheSoFAasincoming resourceswhenreceivable.			tl
	Gifisin kindforusebythe charity are includedinthe $oFAas income from donations		No	Nla
	when receivable"			{
Donated services and	Donated services and facilities are included in the SOFAwhenreceived at the valueof	Yes	No
facilities	thegifito the charity provided the value of the gift can be measured reliably.			{
	Donated services and facilities that are consumed immediately are recognisedasincome			N/a
	withan equivalent amount recognised as an expense under the appropriate headingin the SOFA.			t/
				N/a
Supportcosts	The chari$has incurred expenditure on support costs.		/
Volunteer help	The value of any voluntary help received is not incfudedintheaccountsbut is described in the trustees' annual report.		No	,/ Nla
lncomefromlntercst, royaltie3 anddividends	This is includedinthe accountswhenreceipt is probable and the amount receivable can be measured reliably.	t/
lncomefrcm membershlp subscrlptions	Membership subscriptions rccefuedintheilafure of agifrare r€cognlsed in Donations and Legagies.			r/
	Membership subscriptiofls urfiicfi oives a member the dghttobuyservices orother				{

	benefits are recognised as income earned fromtheprovision of goods and services as income from charitable activities.			r
Settlementofinsurance claims	lnsurance claims are only included intheSoFA when the general income recognition oiteriaare met (5.10to5.12 FRS102 SORP) and are included as an item ofother incomeintheSoFA.			t/
lnvestment oainsand Iosses-	This include€ any realised or unrealised gains or losses on the saleofinvestrnentsand anygainorlrssresultingfIomrevaluing investments to marketyalueat the end ofthe year.			,/
2.3 EXPENDITURE	AND LIABILITIES
Liabtlityrecognltlon	Liabiliue$ are recognisedWh6reit is more likely than not that thereisa legalor	Yes	No	Nla
	constructive obligation committing the cftaritytopay out resour@s and the amount ofthe obligation can be measurcdwithreasonabte certainty.	/
GovemanceandauDDort ;.=t"--- ---:---'----	SupportcogtBhave been allocated betweengovemancecost8 and other support. Govemancecostscompriseallcostsinvolvingpublicaccountabilityofthechariuandib complhnce withregulation andgoodpracticg.	1
	Support costs include central functions and have been allocated to activity cost	Yes	No	Nla
	categories onabasis consistent withtheuseofresources, eg allocating property costs byfloor areas,orper capita, staff costsbythe time spent and other costsbytheirusage.			t/
Grantswithoerformance ;;iti";;	Vvhere the charity givesagrant with conditions for its payment being a specific levelof service orouhutto bepovided,such grants are only recognised in the SoFA oncethe recipient of the grant has provided the specified service or output.			t/
Grants payablewithout performanceconditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment,aliability for the full fundingobligationmust be recognised.	Yes	No	N/a t/
Redundancycost	The charity made no redundancy payments during the reporting period.	Yes	No	Nla
Deferred income	No material item of deferred income has been included in the accounts.	Yes	No	N/a
Creditors	The charity has creditors which are measured at settlementamountsless any trade discounts	r'
Provisions for liabilities	Aliability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount requiredtosettle the obligation at the reportingdats	Yes	No	N1a {
Basicfinancial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph11.7 FRS102SORP.Subsequent measurentent is as per paragraphs11.17 to11.19, FRS102 SORP.	Yes	No	Nla
2.4 ASSETS
Tangible fixed assetsfor	These are capitalisedifthey can be used for more than one year, and costatleast
use bycharity	They are valued at cost.		No	Nla
	The depreciation rates and methods used are disclosed in note9"2.
lntangiblefixedassets	Thecharity has intangible fixed assets, that is, non-monetary assets that do not have	Yes	No	N/a
	physical substance but are identifiable and are controlledbythe charity through custody
	orlegalrights. Theamortisation ratesandmethods used are disclosed in note 9.5			t/
	They are valued at cost.			t/
Heritage assets	The charity has heritage assets,thatis, non-monetary assetswithhistoric, artistic, scientific, technological, geophysical or environmental qualities that areheldand	Yes	No	Nla
	maintained principally for their contributiontoknowledge andculture.The depreciation rates and methods used as disclosed in note 9.6.1.4.			,/
		Yes	No	N/a
	They are valued at cost.			{
lnvestments	Fixed asset investments in quoted shares, traded bonds andsimilarinvestments are valued at initially atcostand subsequently at fairvalue(their market value) at theyear	Yes	No	N/a
	end.The same treatment is appliedtounlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.			,{
	lnvestments heldforresale or pending their sale and cash and cash equivalentswitha maturi$dateoflessthan1year are treated as current asset investments		No	,/
Stocks andworkin progrsss	$tocksheld for saleaspartofnon-charitable trade are measured atthelower or cost or net realisable value.			tl
	Goods or services providedaspart of a charitableactiviffare measuredatnet realisable value
	based on the service potential provided by items of stock.
	Workin progressisvalued at cost less any foreseeable lossthatis likelytooccur on the contract.

Note3	Analysis of income
			Restricted
		Unrestrictedincome		Endowment
		funds	funds	funds	Totalfunds	Prior year
					€	g
Donations	Donations andsifts	22,325	6,001		29,326	29,891
andlegacies:	Gift Aid Legacies	3,701 'lo,0oo			3,741 10,000	3,000 10,002
	Generalgrantsprovided by government/other
	charities
	lVlembershipsubscriptions and sponsorships
	which are in substance donations
	Donatedqoods.facilitiesandservices
	Other
		36,026	6,001		42,027	42,893
Charitable
activities:
	Other
	T
Othertrading
activities;
	Other
lncomefrom	lnterest income
investments:	Dividend income
	Rental and leasing income
	Other
Separate
material item
ofincome:
Other:	Conversion of endowmentfundsinto income
	Gain on disposal ofatangible fixed assetheld
	for charity's ownuse
	Gain on disposal of a programrne related
	investment
	Royalties from the exploitation of intellectual
	property riqhts
	)ther
TOTALINGOHIE			001

c the	c the
Note6 Analysis ofexpenditure
	This	year			Last	year
					Restricted
Analysis UnrestrictedRestricted funds incomefunds		Endowment funds	Totalftndr	Unrestricfed funds	income funds	Endowment funds	Totalfunds
			I				t
lncuredseeking 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, direct mailand
oublicitv
$tartupcosts incurredingenerating
new source of futureincome
Satabase development costs
Other trading activities
lnvestrnent management co$ts'
Portfolio manaoement costs
Cost of obtaining investment advice
Investment administration costs
lntellectual property licencing costs
Rent collection, property repairsand
maintenance charges
Total expenditure on raising funds				288			288
Expenditure on charitable activities:
21,182	10,830		32,412	44,780			44,78A
Total expenditure on
activities 21,182	10,830		32,412	44,780			44,78A
material itemof
Other
Independentexamination 350			350	350			350
Bank charoes 120			120	145			145
Total 474			470	495			495
TOTAL EXPENDITURE 21,65i	10.830		3?.,4E2	45,563			45,563

							This	vear				Last	year
		Activity	or	programme	Activities undertaken directlv	Grant fundingof activities		Support Costs		Totalthis year	Activities undertaken directlv	Grant funding of activities	Support Costs		Totallast year
					f	€			t	e	€	€		I	€
Activity	1
Activity	2
Other
Total

This t	year	Last year f
	350	350

This year	Lastyear
E	t
2,000	3,000

This year g	Lastysar f

	Amountsfallingdue	Amountsfallingdue	within	Amountsfallingdue after	Amountsfallingdue after
	one	year		morethan	oneyear
	This year I	Lastyear E		This year f	Lastyear g
	350		350
Total	.r5u		5bu

This year	Last	vear
	This year g	Lastyear f

SectionC	Notestotheaccounts		(cont)
Note24	Cash at bankand inhand
		This year t	Lastyear t
Short term cash investments (less than3months maturitydate)
Short term depesits
Cashat bank andsn	hand	91,907	71,362
Other
Total

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SectionA	lndependent Examiner's Report
Report to the trustees/ membersof	r- " i.t..:l:..: .' 1...:;r:;Ii:.1itri AYSANEIA/I(A$SA TRUST
Onaccountsforthe year	31AUGUST2A21	Charityno	1090931
ended		(ifany)
$et outonpages	1to43
		iirci-=:liir;ii:r;1li,ii:ti:q,":i,i{ti;#il.lL;l-{ix:f;tr"jr=i.li::;tii:g*'iiti
	Ireport to thetrustees onmyexaminationoftheaccounts of the above
	charity("the Trust") fortheyear	ended31August 2021.
Responsibilitiesand	As thecharity's trustees,you areresponsible forthepreparationofthe
basisof report	accountsinaccordance withtherequirementsoftheCharitiesAct2011
	("theAct").