2022-08-31-accounts - The Aysanew Kassa Trust

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ObjectivesandActiviti	es
	$ORPreference
$ummaryofthepurposesof	Para1.17	Tosupporttheeducationandwellbeingof the
the charityas setout inits governing document		children Ethiopia.	in Azezo inthe Gondar regionof
$ummaryofthemain activitiesin relation to those purpo$e$ forthepublic benefit, in particular, the activities,projects or servicesidentifiedinthe	Fara1.17 and t.1s	t . . I	Monthlygrantstochildren Contrihutiontodailytransport Purchase incountryofbooks, sports equlpment&lab.equipment Provisionofpremises
accounts.
$taternentconfirming	Para1.18	The Trustees havereviewedtheguidance
whetherthetrusteeshave
had regard totheguidance
issued bytheCharity
Commissionon public
benefit

$taternentconfirming whetherthetrusteeshave had regard totheguidance issued bytheCharity Commissionon public benefit Para1.18 Th	e Trustees h
Additional information toptional) Y tolncludefurtherstatements	relevant
SORPreference
Para1.38
Policy ongrantmaking
Para1.38
Policyon socialinvestment
includingprogramrelated
investnrent
Para1.3S
Contributionrnadeby
volunteers

Achievementsagainst	Para1.41
objectives set
Perfonnanceoffundraising
activities against objectives	Para1"41
set
Investmentperforma nce	Para1.41
against objectives
Other

FinancialReview
Review ofthecharity'$	Para1.?1	Unrestricted reserves \,vere954,046 t2021:
financialposition attheend		842,S01)
oftheperiod
$tatementexplainingthe	Para1.22	Thetrustisbuilding up itsreserveswhenever
policyforholding reserves		possible inordertohavefundstodevelop
stating whythey areheld		capitaI projects.
Amount ofreserves held	Para1.22	f92,6A2
Reasonsforholding zero	Para1.22	nla
re$erves
Details offundmateriallyin	Para1.24	nla
deficit
Expfanation of any	Para1"23	nla
uncertainties aboutthe
charitycontinuingas a going
concern

Details offundmateriallyin deficit Para1.24 Expfanation of any uncertainties aboutthe charitycontinuingas a going concern Para1"23	Details offundmateriallyin deficit Para1.24 Expfanation of any uncertainties aboutthe charitycontinuingas a going concern Para1"23	nla nla
Additional information(optional)
You choosetoinclude		whererelevantabout"
Thecharity'$principal
sourcesoffunds(including	Para1.47
any fundraising)
Investment policy and
objectivesincluding any	Para1.46
social investmentpolicy
adopted
A descriptionoftheprincipal	Para1.46
risksfacing thecharity
Other

Description of charity's
trusts:
Typeof governing document	Para1"25	Trustdeed
Howisthecharity	Para1.25	Trust
constituted?
{m.usrrisr#rprmt#
##ffi##$mt***r,#$#3
Trustee selectionmethods	Para1.25	Trustees are selectedwiththeirknowledgeof
includingdetails ofany		Ethiopia/fducationandtohave diverseskills.
constitutionalprovisionse.g.
electiontopost0rnameof
any per$on or body entitled
toappoint oneormore
trustees
Additional information(optional)
You		about:
Policiesandprocedures
adopted fortheinduction	Para1.51
andtrainingof trustees
The charity'sorganisational
structureandanywider	Para1.51
networkwithwhich the
charityworks
Relationshipwith anyrelated	Para1"51
parties
Other

Reference andAdminis	trativedetails
Charityname	AysanewKassaTrust
Othernamethe charityuses
Registeredcharitynumber	1090931
Charity'sprincipal address	Flat1,CliffordLodge
	BibsworthRoad
	London N33RS

ame	sof thecharityt	rus	tees whomanage	thecharity
	Trusteenarne	{	Office {ifany}	Datesactedifnot for whole YSAr	Nameofperson (or bodyl entitled to appoint trustee (ifany)
1	J.Bailey		Chair
2	T.Gough
3	C. Williamson
4	M. Worku
5	P. Servini
s	D.$ervini		Treasurer
7
I
I
10
11
12
13
14
15
16
17
18
1g
?0

	-namesofthedirectCIrsatthedate the	WAS
Directorname

	tt,o
	oZ
	o$		Restricted
Recom.Hffi"goriesby	fi,p	Unrestricted	incorne		Endourment			Prior ysar
	(9	funds f	funds f		funds f	Total funds t		fundst
Incoming resources{Note3}		F01	F02		F03	F04		F05
Income and endowmentsfrsm;
Donations and legacier	s01	37,244				37,244		42,427
Charitable activities	s02
Other trading activities	s03
lnvestments	s04
Separate materialiternof income	s05
Other	s06
Total	so7	37,244				37,244		42,027
Resourcessxpended(Hote6)
Hxpenditure on:
Raising funds	$0s
Charitable activities	s0e	251614	2,100			27	,714	32,012
$eparate materialitem ofexpense	s10
Other	$11	485					485	474
Total	s12	26,099	2,100			28,199		3?,482
Netincomel{expenditure} before lnvestment
gain$l(losss$)	s13	11,145	2,100			9,045		9,545
Net gain${losses) on investments	s14
Netincomel(expenditure)	sr5	11,145	2,1A4			9,045		9,545
Hxtraordinary items	s16
Transfersbetweenfunds	s17
Otherrecognisedgainsl{loeses}:
Gains and losses on revaluation of fixed assets for the charity's ownuse	s18
Othergains/{losses}	s1g	.I
Net mavementinfunds Reconciliation offunds;	s20	11,145	l	2,100	ffi ffi		9,045
Total funds broughtfonrvard Totalfundscarriedforward	s22 s21	57,275 68,424	29,292 24,182			83,557 92,60i		rc

$ectionB Balan	ce	sheet
	CI'oox
	$(}f,$ .E	Unrestricted		Restricted income	Endowment		Total	this	Total last
	;3(}	funds f,		fund* f,	funds {		year f		ysf,r €
Fixed assets		F01		F02	F03		r04		F05
{Note{S} lntangibleassets	801
{Note14} {Note{$} Tangibleassets Heritage assets	802 803
(Note171 lnvestments	BS4
Total flxedassefs	BSS
Current assets
$tocks {Note{8} Debtors {Note{g} lnvestments (Note17.4, Cashathankand inhand{Note24't Total currenfassets	BoG BoT Bog Boe B1o	4,595 s4,1{e bu,{fu		24,'luz 14,1U/			4,595 uu,,53{ Yl,9bz		2,000 81,907 83,907
Creditors:amountsfallingduewithin
oneyear {Note20}	811		350					350	350
lVefcurrenfassets/(liabilities)	81a
Totatassefslesscurranttiabilities	B1s			I		I
Credltors:amountsfallingdueafter
oneyear {Note20}	frl4
Provisionsfor liabilities	815
Totalnetassefsorliahflifies	Bls	68,420		24,182			92,642		83,557
Fundsof the Charity
Endo\nrmentfunds(Note271	817
Restrictedincomefunds(llote271	818								26,282
Unrestrictedfunds	Brg								57,275
RevaluationreselYe	820
Totatfunds	821	bu,4zu		14,1UZ			v-z,rauz		83,557
Signedbyone or two trustees on behalf ofall									Dateof
the trustees		Signature				Print	Name		approval
									dd/mm/wyv
	u f,	,e€-*, \ -gsq.n^,-.-		t	%mw&ffiffilrffiq b- tffaSC'itvI;tli				r"?$</e 6S nefrlp-z

SectionC Notestotheaccounts ( Note2 2.2TNCOME Accounting policies	SectionC Notestotheaccounts ( Note2 2.2TNCOME Accounting policies	cont)
This standardlNof aacounting ,p,licies basbeenawlbdbythecbawexcept for thoseticked'No"ot'N/a'.Where a
ditrerent aradditionalpolicyhas been adoptedthentbis i€ detailed ih thefuxbelow.
Recognitionofincome	These are included in the Statementof FinancialActivities(SoFA) when:
	r the charity becomes entitled totheresources, ' it is more likely than not that the trusteeswillreceivethe re$surce*;and		No
	. themonetary value can be measuredwithsufficient reliability.
	Therehas been no offsetting of assets and liabilities, or income and expenses, unles$ requiredor	Yes	No
Offisetting	permittedbythe FRS102 SORPor FRS102.
	Grants and donations are only included in the SoFA when the general income recognition
Grants anddonations	criteria aremet(5.10to5.12 FRS102 SORP)-	It'
	ln the caseofperformance related grants, income must onlyberecognised to the extent		No	Nla
	that the charity has provided the specified goods or services as entitlement to the grant only occurs when theperformancerelated conditions are met (5.16 FRS 102 SORP).			.t w
Legacies	Legacies are included in the SOFA when receipt is probable,thatis,when there has	Yes	No	Nla
	been grantofprobate, the executors have established that there are sufficient assetsin
	the estate and any conditions attachedto thelegacy are either within the control of the	d
	charity or have been met.
Governmentgrants	Thecharity has received govemment grants in the reporting period			-;.-l
					l
					l
laxreclaims ondonations andglfts	GiftAidrccei\rable is includedinincomeurhenthereisa valid declaration from the donor. Arry GiftAidamount re@vered on a donation is considered to be partotthat giff and is treated as an addition to the same fund as the initial donauon unless the donor orthe	Yes	No	Nla
	termsofthe appeal have specifted otheIwise.
Gontractual income and performance related	Thisis only included intheSoFA once thechariVhas providedtherelated goodsor services or mettheperformance related conditions.			)
grants
Donated goods	Donated goods are measured at fair value (the amount for which the assetcouldbe exchanged) unless impractical to doso.	Yes II	No	N/a ,
	The cost of any stock of goods donated for distributiontobeneficiaries is deemedtobe the fair value of those gifts at thetimeoftheinreceipt and they are recognised on receipt.	Yes	No	N/a
	lnthereporting periodinwhich thestocksare distributed, they are recognised asan			-uf
	expense at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceedsfromsale less the expected costs of sale,andrecognised in 'lncome from other trading activities' with the correspondingstockrecognised in the balance	Yes	No	Nla
	sheet.On its sale the value of stock is chargedagainst'lncomefrom other trading activities' and theproceedsfromsale are also recognised as 'lncome from other trading			{
	activities'.
		Yes	No	N/a
	Goods donated for on-going usebythe charity are recognised as tangible fixed assets
	and includedinthe$oFAas incoming resources when receivable.			w
		Yes	No	Nla
	Gifts in kind for usebythe charity are included in the$oFAa$ income from donations
	when receivable.
Donated services and	Donated services and facilities are includedinthe SOFAwhenreceived at the valueof		No	Nla
facilities	the gift to the charity provided the value of the giftcanbe measured reliably.			d
	Donated services and facilities that are consumed immediately are recognisedasincome
	withan equivalent amount recognised as an expense under the appropnate headingin thesoFA.			d
Supportcosts	The charity has incurred expenditure on support costs.
			w
Volunteer help	The valueofany voluntary help received is not included in the accounts but is described in the tru$tees' annual report.			rf N/a
lncomefrominter€t,	Thisis includedinthe accounts when receipt ispobableand the amount receivablecan
royaltie$ anddividends	be measured reliably.	v
lncomo*ommembeEhlp subscdption$	Membershipsubscrifiionsrcceived inthenature of a gift are recognised in Donations and Legacies.			I
	Membership subscriptions whichgivesamember the righttobuy services orother

Note3	Analysisofincome
			Restricted
		Unrestricted	income	Endowment
		funde	funds	funds	Totalfunde tg	Prior ycar
Donations	Donations and oifts	30,927			34,9:l7	ZE,326
and legacies:	GiftAid	6,317			6,317	3,701
	.egacies					10,000
	General grants providedbygovsrnmenUotlrer
	charities
	Membership subscriptions and $ponsorships
	uvhichareinsubstanedonations
	Donatedgoods,facilitiesandserrices
	Other
		37,?44			37,244	42,027
Charitable
activities:
	Other
Othertrading
activities:
	Other
lncomefrom	lnterest income
investments:	Dividend income
	Rental and leasing income
	Other
$eparate
materiatritem
ofincome:
Other:	Conversion of endowment funds into income
	Gain on dispo$alofa tangible fixed assetheld
	for charity's ownuse
	Gain on disposal af a programme related
	investment
	Royalties from the exploitation of intellectual
	propertv riqhts
	Other
TOTALINCOIJIE		37			37

Note6 Analysis of expenditure	Note6 Analysis of expenditure
	This	year			Last	year
					Restricted
UnrmtrictedRestricted		Endowment		Unrestricted	income	Endowment
Analysis funds: fund* on	income funds	funds	Total funde €	funds	funds	funds	Total funds t
lncurred seeking donations				288			288
lncurred seeking legacies
Incurred seeking grants
Operating membership $chemes and
sociallofteri*s
$taging fundraising events
Fudraising agents
Operating charity shops
Operatingatrading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mailand
nublicitv
Start up costs incurred in generating
new sourceoffuture income
Database developrnent costs
Other trading activities
lnvestment management costs:
Portfolio management costs
Cost of obtaining investment advice
Investment adrninistration costs
lntellectual property licencing costs
Rent collection,propertyrepairsand
maintenanee charges
Total expenditure on raisingfunds				288
on charitableactivities:
25,614	2,100		27,714	44,784			44,784
Total on
activitiee 25,614	2,100		27,714	44,780
material itemof
Total
Other
lndependentexamination 350			35U	350			350
Bank charges 135			135	145			145
						*
	ffi
4E5			465	495		ffi	495
TOTALEXPENDITURE 26,099	2,100		;16,19V	45,563			45,5ti3

Note{0 Details ofcertainitemsof expenditure 10.1 Fessfor examinationof theaccounts Pleasepovidedetailsoflheamountpaldfor any statutoryertemalscrutinyol accounbandotherseruicesprovided byyourindependent examiner.ffnothing waspaidpleaseenferO'intheappropriatebox(es,l.
	Thisyear f	Last year f
Indepndentexaminer'sfees	350	350
Assurancegeruicesother tfian audit or independent examination
Taxadvisoryfees
Other fees (for example:ftnancialadvice,consultancy, accountancy esrvicss) paid
totheindependent examiner

NotetS Debtorsandprepayments
Pleasecomplefethisnoteifthe charity fiasany
de$frorsorprepaymenfs.
19.{Analysis of debtors
Tradedebtors
Prepaymentsandaccrued income
Other debtors
Total

This year	Lastyear
€	I
4,595.0	2,000.0

This year f	Lastyear g

Amountsfallingdue	Amountsfallingdue	within	Amountsfallingdueafter	Amountsfallingdueafter
one	year		morethan	oneyear
This year f,	Lastyear g		This year I	Lastysar f
350		350
55U		5bu

Thisyear	Last	year
	This year t	Lastyear f,

Note	24	Cash at bankandin hand
			This year	Last year
			E	f
Short	term cash inve$tments (less than3months maturity datc)
"$hort	termdepoit
Cash	at bank and on	hand	88,357	8',!,907
Other
Total

		E s.E LPE €s .ES EE eE tit s'f F.gUE srtr 8et$ eE o(}	6- EEEH EfiE..EC+I E EE .g fr .r (E: o a Lo tfr E.t {E l-l- KI o L- J :!=E;-o	6- EEEH EfiE..EC+I E EE .g fr .r (E: o a Lo tfr E.t {E l-l- KI o L- J :!=E;-o	(} c!-I: @ CO I I (') o) C) (o c{	(\t 00 l- -f C{ I I (}o ti- m	I I I t	I I I t	I I I I	t I T I	I I I I	t I I I	I I I I	I I I t	I I ; I	c{ O (o- c{ CI) o, O)r€ e{
o ?- *r, o {r,		B$ ET G ':l ts ccES \i ltos.sEg ob.= tLg E .gEE EE.E oU)l :.s d E$$ ?EE ESE EEII EEE$	El-x IIJ o Eoo;- EEBE otro rq rHo r- L {Jaou E FL$ oooo, L- J o- IJJlII*	ul h	I \f "fry F CO tO f' f\I t"-	fJ	t I C{ @ry (o c{ Co t* .io E (J E E m	I I	I t	I I	I I	I I	I I	I I	I I	I (g rhZ I	rf\rry It* o0 f-. rO rCI coO aE ?- IJIL rI (E +.o F-
	(n rtr F- IJ tlr {., IIl- tE ?-(.)	fiEsE EEFS	Eig o,: oo *s F		tr:}	E,									tU \r.rZ		k3
		EfrE*
		Ef;HE
()	F*(\ o rlr,oz	*sE$ is5PE		{,o EGg 1' ?-- rra IL	lDo {-a .(J l- ra-, ett-c J	Co lq EOa .E m									*s\€\o th \rto

I SectionA	ndepend'entExaminer'sRepo	rt
Report to thetrustees/ membersof	AYSANEW}fiSSATRUST
Onaccountsforthe year	31AUGUST 2022	Charityno	1090931
ended		{ifany}
Setout onpages	1to49
		ii,{ii?lF}ti:ef"t;i:i;i#r{rii}#ljr##3	ni;;}-iff#qji'i;i=r:$i;<*ij

	Ireporttothetrustees onmyexaminationof the accountsoftheabove
	charity("the Trust") for the year ended31August 2021.
Responsibilitiesand	Asthe charity's trustees,youare responsiblefor thepreparationofthe
basisof report	accounts in accordancewith therequirementsoftheCharitiesAct2011
	("theAct").
	Ireport in respect of myexaminationoftheTrust'saccountscaniedout
	undersection145of the 2011Actand incanyingout myexamination,I
	havefollowedalltheapplicable DirectionsgivenbytheOharity Commission
	undersection145(5Xb) of the Act.

asisof report	Ireport in respect of myexaminationoftheTrust'saccountscaniedout undersection145of the 2011Actand incanyingout myexamination,I havefollowedalltheapplicable DirectionsgivenbytheOharity Commission undersection145(5Xb) of the Act. accounts in accordancewith therequirementsoftheCharitiesAct2011 ("theAct").
lndependent	Ihave completed myexamination.Iconfirmthatnomaterialmattershave
examiner'sstatement	cometomy attention in connection with theexamination (otherthanthat disclosed below*)which givesme causetobelievethatin, any material
	respect:
	.theaccounting recordswerenot keptinaccordancewith section130
	oftheCharitiesAc't;or
	otheaccountsdidnot accord withthe accountingrecords;or otheaccountsdidnot complywith theapplicable requirements
	concerning theformand content of accounts setoutintheCharities
	(AccountsandReports) Regulations 2008otherthanany requirement
	thattheaccounts give atrueandfair'viewwhichis not amatter
	consideredas partofan independent examination.
	Ihave noconcemsand have comeacrossno other matters in conneclion
	with the examination towhichattention should bedrawninthisreportin
	ordertoenableaproper understandingoftheaccountstobe reached.
	*Pleasedeletetheworrdsinthebrackefsrftheydonot apply.
Signed:	Date: Ian"r ??
Name:	R.G.DRENNAN FCA
Relevant professional	ICAEUI/
qualification{s} orbody
(ifany):
Addres$:	11 HammersmithTerrace,LondonW69TS