| CHARITY COMMISSION FOR ENGLAND AND WALES
## Trustees’ Annual Report for the period
From 1 SEPT 2022 Period start date To 31 AUG 2023 Period end date
## Charity name: AYSANEW KASSA TRUST
Charity registration number: 1090931
## Objectives and Activities
|Objectives and Activities|Objectives and Activities|Objectives and Activities|
|---|---|---|
|a
Summary ofthe purposes of| Para 1.17
Tosupport the education and well being ofthe
the charity as set out in its
children inAzezo intheGondar region of
governing document
Ethiopia.|||
|Summary ofthemain
activities in relation tothose
purposesforthe public
ereft inejects orthe
ies,
projec
services identified in the|cae 1.17and
‘|e
Monthlygrantstochildren
e
Contribution to dailytransport
e
Purchase incountryofbooks, sports
equipment&lab.equipment
F
mi
Browision Ot/premlses|
|accounts.|||
|Statement confirming
whether the trustees have|Para 1.18|TheTrustees have reviewed theguidance|
|had regard to the guidance|||
|issued bythe Charity|||
|Commission on public|||
|benefit|||
## Additional information (optional)
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You may choose to include further statements where relevant about:
SRP
reference TS
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Para 1.38
Contribution made by
volunteers
a
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## Achievements and Performance
|a|||
|---|---|---|
|||See attached report and newsletter|
|Summary ofthe main
achievements ofthe charity,|Para 1.20||
|identifying the difference the|||
|charity’s work has made to|||
|the circumstances of its|||
|beneficiaries and any wider|||
|benefits to society as a|||
|whole.|||
Additional information (optional) You may choose to include further statements where relevant about:
|Achievements against|Para 1.41|
|---|---|
|objectives set||
|Performance offundraising
activities against objectives | Para 1.41||
|set||
|Investment performance|Para 1.41|
|against objectives||
|Lee|ee|
The situation in Ethiopia is still harsh with sporadic civil war in the eastern part of the country and the spiralling cost of living affecting everyone, especially the very poor, in all parts of the country.
AKT sponsors poorer children through high School and into University. This year 17 of our sponsored students completed University, while 20 have started at University. This includes a student from a very poor family, who was not sponsored during his secondary school but who we have accepted into our programme for University. This brings the total number of students who we are supporting through University to 131, of whom several are blind.
We are sponsoring 80 children at Azezo High School. The total number of students at the School is 3700 and space is tight. There is a shift system with class sizes of between 80 and 90 students. Each small desk accommodates at least 3 students, so note taking is very difficult and the blind students have to try to record the lectures and listen later. Despite this, our 80 sponsored students are all performing well. AKT has funded landscaping around parts of the school with many bushes and trees providing a cool area for both teachers and students. AKT has funded security staff uniforms.
AKT has funded new toilets for the kindergarten children at the Atse Fasile primary school. This school now has 2844 children including 423 in the kindergarten.
St Raphel’s school for blind and partially sighted children. The school and home currently has 64 students. Four students completed University this year, bringing the total number who have completed University since St Raphel’s was founded in 2002 to 55. AKT has funded the refurbishment of the dormitory floors and walls and an outdoor hut for communal use, the installation of a sick bay and at Christmas bought new clothes and shoes for the children.
T h od A SCd Nn ew Ka SS (@ | Tru st Education in Ethiopia, Issue 20, NEWSLETTERDecember 2023 Registered Charity 1090931 . . : Improving Education in the Azezo Schools The newsletterEmail:of aysanewkassa@hotmail.comthe Aysanew Kassa Trust, set up in memory of the late Aysanew Kassa by his wife Jean Bailey and friends.
The year started with much optimism as, after an absence of three years, our chairperson Jean was able to visit Azezo once more. Jean was there during the Christmas 2022 period until the end of January: unlike previous visits, she spent the whole time in Azezo, working with the blind students and reviewing our work at Atse Fasil school, the high school and the library. This included going with the children of St Raphel’s school for blind and partially sighted children to accompany the tabots being moved to their overnight resting place on the eve of Timkaf. There, the children were dancing, drumming and singing, along with many, many local people. In Jean’s view they were the stars of the procession! The festivities carried on in the compound uniil dinner time and continued the next day.
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Be. Se. a AO alas ke Unfortunately, as this newsletter goes to the
- | * al mye oo printers the local political situation means that a
L.. * ) Gein (Bie return trip this year is on hold. However, weekly
a bf ie. teccht-—"| telephone calls mean that the students and staff
_ 4 “lee \~<~ i a, atone in the schools know that we have not forgotten
ne, TT | { u r SSS them and we remain optimistic that we can return
an hect Yt : : < aa in early 2024, before the children do their mid-year
Jean with one of our students, who is waiting to start university
The economic situation for people across Ethiopia is very tough as the price of basic commodities has
increased and the value of the birr has decreased. For example, teff is now 7000 birr per quintal, up from
3000 birr per quintal three years ago. It is hard to know how some poor families are able to put food on
the table. The hospitality industry is particularly affected due to a lack of tourism.
Ce CR We oe Ae Pe . eam Oe. ARS ¢ hal
The feastimeof timkat Fi awh»At Atse Fasile school|
Please support us!
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If you're stuck for ideas for Christmas or birthday gifts, you can buy a complete set of school text books (£20), a football for a blind child at St Raphel’s (£28), digital recorders to allow blind students to record lessons (£45) or sponsor a university student for one year (£100, including transport and a monthly allowance).
Donations can be made by cheque, payable to The Aysanew Kassa Trust, or by bank transfer (account number 80808350, sort code 20-58-51). If you are able to Gift Aid your donation, please complete the Gift Aid declaration you will find on our website, thus increasing the value of your gift at no extra cost to yourself.
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Higher Education. This year, 17 of our sponsored : -“- :
students completed university, while 20 have gone. ‘Dm ee
waThi s includesnot sponsored a studentduring fromhis a verysecondary poor family,school whobut _ ilii th}i il.i ™is #
whouniversity.we haveThis bringsacceptedthe totalinto ournumberprogrammeof studentsfor gi = Di (ayss ass so ete
who deske Lien Diem oe
we are supporting through university fo 131, of ===ee aa a ae |
whom several are blind. iSeg : th
:
7ee ee Students studying at the library we funded over ten years
: Bs SES NER ea IERIE PAG OMS DE TS RTT ago
a
: ; iPeretti |} Azezois interesting:High School.for theStudentfirst time,enrolmentfemale thisstudentsyear
Yo | ES “« oe . outnumber males in every year group. The total
i am Sar F [ ae he in : number of students is 3700 and, . fo
is; ew ry a ee ee accommodate this number, a shift system is in
a 3 a{ i yy 45h tbe | place with pupils attending classes either in the
eng ma / himaetiss ie LF morning or in the afternoon, with class sizes
cas hasan AWA LSE AY ty 8 between 80 and 90 students. Each small desk
PHS Rey SuleD ae ete accommodates at least 3 students, so note
Atse Fasile school. It is always a joy fo visit this old aaaFiled aeDiebe
school, which somehow manages fo retain a Despite this, our 80 sponsored students are alll
friendly atmosphere despite having more than 2844 performing well. The area around the staff room,
children, including 423 in the kindergarten. The new funded by the Aysanew Kassa Trust, has now got
toilets we funded are functioning in the kindergarten many bushes and trees providing a cool area for
and the new water tank and pipes are in place. both teachers and students. The security staff
i’eee eSa5Sf)ae eeesee:Bs i}| 6 hf YARMie = replacinguniformsand they costareif we £40now can each. findbeyond a sponsor.repair Weand needneed six,
i ; Pet: iN | i iissWV, (raref 4 4 andCircuslast Azezo. year wasThe groupsponsored continuesto tour to and develop
FB +s vw. ee Sy Po ’ perform in Turkey. This was deferred from 2020
4 BeaSe . & 4” KX i due to Covid.
Bes Bim | si =e: ( AKT library. The library was clean and appeared
Pogo COMCEE ncas | well organised. 23 students were in the library
able to function as effectivelyc so during Jean's visit and another 12 to 14 were
studying under the trees in the compound.
St Raphel’s school for blind and partially sighted children. The school and home currently has 64 students.
Four students completed university this year, bringing the total number who have completed university
since St Raphel’s was founded in 2002 to 55. Jean stayed at St Raphel’s for 4 weeks and each day had
a timetable set by the blind students to help them. Since many text books are not available in Braille,
she read into small digital recorders for various year groups. The newly refurbished dormitory floors and
walls, along with the outdoor hut, all look good and are loved by the children. The sick bay was also
finished and has been used a couple of times, with chickenpox being the main culprit during Jean's
stay. The children were delighted to all receive new clothes and shoes for Christmas and thank all the
AKT trustees and donors for their wonderful support every year.
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This year the AKT trustees continued to attempt to meet the many needs of the children of Azezo and held three major fundraising events. The London 10K was great fun and our six runners, of whom three had never run before, were brilliant. Our Buxton walks were a huge success, with more than 40 walkers taking part over the 2 days. Thank you to Tessa and her family for their generosity. A second clock hunt in the City of London was fun and let participants learn so much about historical London. Each occasion led to much socialising as well as good eating and drinking! A huge thank you to all who participated and our many other donors. You know who you are!
## Financial Review
|Review ofthe charity’s|Para 1.21|Unrestricted reserves were £66,691 (2022:|
|---|---|---|
|financial position atthe end||£68,420)|
|ofthe period|||
|Statement explaining the|Para 1.22|The trust is building up its reserves whenever|
|policy for holding reserves||possible in orderto have funds to develop|
|statingwhythey are held||capital projects.|
|Amount of reserves held||£83,573 (2022: £92,602)|
|Reasons for holding zero|Para 1.22|n/a|
|reserves|||
|Details offund materially in||Para 1.24|nla|
|deficit|||
|Explanation ofany|Para 1.23|n/a|
|uncertainties about the|||
|charity continuing as a going|||
|concern|||
## Additional information (optional)
You may choose to include further statements where relevant about:
|The charity’s principal
sources offunds (including | Par 1-47|The charity’s principal
sources offunds (including | Par 1-47|
|---|---|
|any fundraising)||
|Investment policy and||
|objectives including any|Para 1.46|
|social investment policy||
|adopted||
|A description ofthe principal | Para 1.46||
|risksfacingthecharity||
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me
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## Structure, Governance and Management
|Description ofcharity’s
trusts:||||
|---|---|---|
|Type ofgoverning document||Trust deed|
|How is the charity|Para 1.25|Trust|
|constituted?|||
|Trustee selection methods|Para 1.25|Trustees are selected with their knowledge of|
|including details ofany||Ethiopia/Education and to have diverse skills.|
|‘constitutional provisions e.g.|||
|election to post or name of|||
|any person or body entitled|||
|to appoint one or more|||
|trustees|||
## Additional information (optional) You may choose to include further statements where relevant about:
|Policies and procedures||
|---|---|
|adopted forthe induction|reara 43|
|and training oftrustees||
|The charity’s organisational||
|structure and any wider|Para 1.51|
|network with which the||
|charity works||
|Relationship with any related||
|parties||
|me||
## Reference and Administrative details
|||Aysanew Kassa Trust||
|---|---|---|---|
|Othernamethecharityuses|
—C—idCY
Registered charity
number
1090931||||
|Charity’s principal|address|Flat 1, Clifford Lodge||
|||Bibsworth Road||
|||London N3 3RS||
|a||||
## Names of the charity trustees who manage the charity
1{JBailey {ChairFP 2|T.GoghFP 3[C.wiliamson|| 4}MWorky| 5[P.SsevingfT 6[D.Servini [Treasurer | | a O a a CO GO 1 1 MT Bt aQO CO Bt GO a a
Corporate trustees — names of the directors at the date the report was approved | [Directorname GC a a a DR
Name of trustees holding title to property belonging to the charity
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a
a
a
a
a
a G
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Funds held as custodian trustees on behalf of others Description of the assets N/A held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## Additional information (optional)
## Names and addresses of advisers (Optional information)
Type of Name Address ——
## Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
## Reason for non-disclosure of key personnel details
## Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Position (eg Secretary, Chair, etc) Tremors Date iO Me Qow
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He} FOR ENGLAND AND WALES
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itany) Annual accounts for the period Period end
## Section A
## Statement of financial activities
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8
2
8 Restricted
Recommended categories by Unrestricted income Endowment Prior year
activity @ funds funds funds Total funds funds
£ £ £ £ £
Incoming resources (Note 3) FO1 FO2 F03 F04 FO5
Income and endowments from:
OtherTotal ill
Resources expended (Note 6) sor [26,719] | __-_| 26,/10| 07,244 |
Expenditure on:
Total si2[ 26448] 7000] | 35,748] 26,100,
gains/(losses)Net income/(expenditure) before investment $13 EES|- 1,729 |- eer7,300 ae ie -ee9,029 rer9,045
Net income/(expenditure) sis{-1,729|- 7,300{ = | 9,029] 9,045 |
Extraordinary items sof |dlc
Transfers between funds a Se a a
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity's own use $18 |r .| . | . xe . |
Net movement in funds szo{- 4729-7300]f- 9,029 | 9,045 |
Total funds carried forward see [60,601] 10,002] | 63,073] 92,002
1
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## Section B
## Balance sheet
||n2°||||
|---|---|---|---|---|
||z||||
||8
3|Restricted
Unrestricted
income
Endowment
Total this||Total last|
||6|funds|funds
funds
year|year|
|||£|£
£
£|£|
|Fixed assets
Intangibleassets.
«(Note 15).
Tangible assets
(Note 14)
Heritage assets
(Note 16)|1
ez[|
iee|FO1
FO2
FO3
F04
F05
[Ss '| SO dT SCSC~CC*dSCO
SC ~*”
[|
-|
-|
-i).
+
ee|||
|Totalfixedassets
Current assets|oo:|S||S ea|||
|Stocks
(Note 18)
Debtors
(Note 19)
Investments
(Note17.4)
Cashatbank and inhand(Note24)
Totalcurrentassets|a
BO7
os
ss
s10|a
a
3784]-|-|
3,784
4,595
[7CC
[55957| 2a7eZ|
[BUTST |_88,357
[TO7aT | 2aTez[e823|
92,052|||
|Creditors: amounts falling due within|||||
|one year
(Note 20)|B11|350|350|350|
|Netcurrentassets/liabilities)|612|[SUSoT||aTeZTST|ODG02|
|Totalassetslesscurrentliabilities|313|SA|7|92 602|
|Creditors: amounts falling due after|||||
|one year
(Note 20)
Provisionsforliabilities|B14
as|[ - ||-|
-| -|
-_|||
|Totalnet assets or
liabilities
Funds of the Charity|B16|59,391|24,182ies
83,573|92,602|
|Endowmentfunds (Note 27)|B17|-|Sl
=| -|-||
|Restricted incomefunds (Note 27)|B18||24,182
24,182|26,282|
|Unrestricted funds|B19|59,391|-
59,391|66,320|
|Revaluation reserve
Totalfunds|B20
821|[7 SoseT]|2 Po
2aTeZTTS
8260||
|Signed by one ortwo trustees on behalfof all||||Date of|
|the trustees||Signature|Print Name|approval|
|||||dd/mm/|
CC17a (Excel)
1
07/03/2024
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Section C Notes to the accounts
Note 1‘ Basis of preparation
This section should be completed by all charities.
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
+ and with* | preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of \reland (FRS 102) issued on 16 July 2014
+ and with* , |the Financial Reporting Standard applicable in the United Kingdom and Republic of
an ireland (FRS 102)
+ and with the CharitiesAct 2011,
The charity constitutes a public benefit entity as defined by
FRS 102.* YES
*-Tick as appropriate
1.2 Going concern
if there are material uncertainties related to events or conditions that cast significant doubt on the charity's
ability to continue as a going concern, please provide the following details or state "Not applicable", if
appropriate:
An explanation as to those factors that support |N/A
the conclusion that the charity is a going
concern;
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Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concem.
1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
* -Tick as appropriate Please disclose:
(il) the reasons why applying the new accounting policy provides more reliable and more relevant information; N/A and {iii) the amount of the adjustment for each line affected |N/A in the current period, eachprior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
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1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
_ =a *-Tick as appropriate
Not L
Please disclose:
_
(ii) the effect of the change on income and expense or NWA
assets and liabilities for the current period; and
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(iii) where practicable, the effect of the change in one or more future periods.
## 1.5 Material prior year errors
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No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP)
Yes* iz *-Tick as appropriate
No* |_|
Please disclose:
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(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and
N/A (iii) the amount of the correction at the beginning of the |N/A earliest prior period presented in the accounts.
CC17a (Excel)
1
07/03/2024
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Section C Notes to the accounts
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be
presented, if all are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description
of the nature of each change |NO CHANGS
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation ofnet income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
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CC17a (Excel)
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07/03/2024
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
e — the charity becomes entitled to the resources:
- itis more likely than not that the trustees will receive the resources; and Yes No Nia
e the monetary value can be measured with sufficient reliability.
There : —_—,* . F Yes No N/a
permitted by the FRS 102 SORP or FRS 102
Offsetting has been no offsetting of assets and liabilities, or income and expenses, unless required or
Yes No Nia
Grants and donations are only included in the SoFA when the general income recognition
Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP). v
In the case of performance related grants, income must only be recognised to the extent Yes No Nia
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP). v
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No Nia
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the Pa
charity or have been met.
Yes No Nia
Government grants The charity has received government grants in the reporting period LI]
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
and gifts treated as an addition to the same fund as the initial donation unless the donor or the Vv
terms of the appeal have specified otherwise.
Contractual . Yes No Nia
income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. v
grants
. . . Yes No N/a
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Y N Ni
the fair value of those gifts at the time of their receipt and they are recognised on receipt. Ce 2 2
In the reporting period in which the stocks are distributed, they are recognised as an v
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 proceeds from sale less the expected costs of sale, and recognised in ‘Income Yes No Nia
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities’ and the proceeds from sale are also recognised as ‘Income from other trading vw
activities’.
Yes No N/a
Goodsand included donatedin thefor on-going SoFA as incominguse by theresources charity are when recognised receivable.as tangible fixed assets ai| y|
Gifts in kind for use by the charity are included in the SoFA as income; from donations Yes No Nia
Donated servicesF and Donated services. and facilitiesas are Fincluded in: the SOFA when received. at the value of Yes No Nia
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income Yes No Nia
with an equivalent amount recognised as an expense under the appropriate heading in 7
Yes No Nia
Support costs The charity has incurred expenditure on support costs. | fel |
Volunteer help The. value of any voluntary help received is not included .in the accounts but is. described Yes Na Ne/
in the trustees’ annual report. wv
Income from interest, Thisaris included |in the accounts when receiptanis probable and the amount receivable. can Yes No N/a
royalties and dividends be measured reliably.
Income from membership. Membership. subscriptionsa receivedarin the nature of a gift. are recognisedaein Donations. Yes No N/a
subscriptions and Legacies. ff
Membership subscriptions which gives a member the right to buy services or other Yes 0 Nia
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benefits are recognised as income earned from the provision of goods and services as /
income from charitable activities.
ean— of insurance: teriInsur a nceare claims are met (5.10 to only 5.12 included FRS102in the SORP) SoFA and when are included the general as an incom it e m rec of o gnitionther Yes No Niay
income in the SoFA.
Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and Yes No Nia
losses any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No Nia
constructive obligation committing the charity to pay out resources and the amount of the &
obligation can be measured with reasonable certainty.
Support Yes NO N/a
oeene and support Governancecosts costs have been comprise allocatedall costs between governance involving public accountability costs and other of the support. charity and its wy
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost Yes No Nia
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage. id
Grants with performance Where the charitya gives a grant with. conditionsog: for its. payment being. a specific, level of Yes No N/a
conditions service or output to be provided, such grants are only recognised in the SoFA once the VY
recipient of the grant has provided the specified service or output.
SeP aya win. Whererealistically there avoid are no the condit comm i ons atmen t taching, a liabilityto the grant for the full that funding enables obligation the donor must charity to be Yes No N/a
Tecognised. “
Redundancy cost The charity made no redundancy payments during the reporting. period.. Yes N Nia
Deferred income No material item of deferred income has been included in the accounts. calYe No N/a
A The charity has creditors which; are measured at settlement amounts less any trade = No N/a
Creditors :
discounts uv
Provisions A liability is measured on recognition at its historical cost and then subsequently Yes No Nia
for liabilities | measured at the best estimate of the amount required to settle the obligation at the
. F The charity accounts for basic financial instruments on initial recognition as per Yes No Nia
foe eee paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
u to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least [|
use by charity Yes No Nia
ey ae vee ree
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No Nia
orphysical legal rights.substanceThe amortisationbut are identifiable rates andand methodsare controlled used are disclosedby the charity through in note 9.5custody Pf fe
Yes ° /a
They are valued at cost. ]P|
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No Na
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation v
rates and methods used as disclosed in note 9.6.1.4.
Yes No Nia
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be 7
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a res Wo We
maturity date of less than 1 year are treated as current asset investments
Stocks and work in. Stocks held for sale as part of non-charitable. trade are measured at the lower or cost or net Yes No Nia
Progress Goodstealisable or services value. provided as part of a charitable activity are measured at net realisable value miV es P|No Nia
based on the service potential provided by items of stock.
Yes No Nia
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. fo]
**----- End of picture text -----**
**----- Start of picture text -----**
Debtors settlementDebtors (including amount tradeafter any debtors trade anddiscounts loans receivable) or amount advancedare measuredby the on charity.initial recognitionSubsequently, at Yes= No Nia
they are measured at the cash or other consideration expected to be received. E
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No Nia
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to y
meet short term cash commitments as they fall due.
Yes No Nia
They are valued at fair value except where they qualify as basic financial instruments. f [7]
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
Section C Notes to the accounts
(cont)
Note 3 Analysis of income
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
andDonations _ [Donations and gifts 22,935] - |——-| ~—-22,935] 30,927
legacies: |Gift Aid | 3784 -[ =] 3,784 6,317
legaciesCCCGeneral grants provided by government/other YCdC((CTC
charities
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and_services es Ls
[Other Total] 26,719] -|= -| 26719] 37,244
activities: CS
a eS eS
other Total _-| ~ = -| - [iS ar
Other trading
activities:
a
[Otherrr|
Totall___—-|_ si | -
Income from |Interestincome CTC CCdSC‘“(NSNNNCYYNCNC‘*C*zd
Rental and leasing income CT
[Other Totall___-|_ ss -|
a A OO
Amaterialitem| CTCYCC+Y
CT
Totall____-| =| =
Other: Conversion ofendowmentfundsintoincome | -])-]-J-Y=
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights
[Other Totall_____-| _-| ss -ae
TOTAL INCOME 26,719] -| [—_-]] 26719] 37,244
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
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07/03/2024
|Section C|Notes to the accounts||(cont)|(cont)||
|---|---|---|---|---|---|
|Note 6
Analysis ofexpenditure|expenditure|||||
||This year|||Lastyear||
|||||Restricted||
|Analysis|Unrestricted
Restricted
Endowment
funds
incomefunds
funds|Total funds|Unrestricted
funds|income
Endowment
funds
funds|Total funds|
|Expenditure on raising funds:||£|||£|
|Operating membership schemes and||||||
|social lotteries||||||
|Operating a trading company||||||
|undertaking non-charitable trading||||||
|activity||||||
|publici||||||
|Start up costs incurred in generating||||||
|new source of future income||||||
|Investmentrnanagementaosts
Portfoliomanagementcosts|[||
|
SE)
2De)||
De)|SS
ee)|SST SSSCidYCCC
eee)
eee)|CCC
ee)|
|Rent collection, property repairs and||||||
|maintenance charges||||||
|Expenditure on charitable activities:||||||
|see
7008524|||STAT|OO]CYS||
|Total expenditure on charitable
activities|27,942
7,300|35,242|25,614|2,100|27,714|
|Separate material item ofexpense
SS
Oe SS
a
TS
TS
2 2
(8
ee eS
Total
aSES Sa
Or Ie SS As ee
EM
nersSS||||||
|Other||||||
|Independentexamination
Pp SHO 85085085
Bankcharges
TOTS|
a
SS SS
eS
ae
NE RS
8
es
|(I
Totalotherexpenditure
Eee
es en
Sy er ROO
ABE Sa
ef
TOTALEXPENDITURE
| 2e4aa[7300]
—S-~—«d|~—«38,748]26090,
2100] - ~+|
28,199||||||
|Otherinformation:||||||
CC17a (Excel)
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07/03/2024
## Section C
## Notes to the accounts
## Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter ‘0’ in the appropriate box(es).
**----- Start of picture text -----**
||||
|---|---|---|
|This|year|Last year|
|£|£|
|Independent examiner’s|fees|
|Assurance services other than audit or independent examination|P||
**----- End of picture text -----**
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner
CC17a (Excel)
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07/03/2024
## Section C
## Notes to the accounts
## (cont)
## Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.
**----- Start of picture text -----**
||||
|---|---|---|
|19.1|Analysis|of debtors|
|Trade|
|debtors|
|Prepayments and accrued income|
|Other debtors|
**----- End of picture text -----**
**----- Start of picture text -----**
||||
|---|---|---|
|uniswear|fj|(kestyear|
|£|£|
|ee||ES|
|3,784.0|4,595.0|
|i|aT|
|3,784.0|4,595.0|
**----- End of picture text -----**
Total
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
**----- Start of picture text -----**
|||||||
|---|---|---|---|---|---|
|This year|Last year|
|£|£|
|Trade debtors|a|ee|
|Prepayments|and|accrued|income|a|a|
|Other debtors|nn|Gee|
|a|
|cetera|
|Total|FE|
**----- End of picture text -----**
CCi7a (Excel)
1
07/03/2024
(cont)
## Section C
## Notes to the accounts
## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.
## 20.1 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants
## Other creditors
**----- Start of picture text -----**
Amounts falling due within} Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
es es es ee
es es es ee
rr ee eee eee
as es es ee
Toe a eaee
**----- End of picture text -----**
## 20.2 Deferred income
Please complete this note if the charity has deferred income.
- Please explain the reasons why income is deferred. Pf
## Movement in deferred income account
Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period
**----- Start of picture text -----**
£ £
a
a a
TT ne
a eee
**----- End of picture text -----**
CC17a (Excel)
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07/03/2024
Note 24 Cash at bank and in hand £ £ Short term cash investments (less than 3 months maturity date) a - Short term deposits i Cash at bank and on hand TotalOther a[8025| BB SBT
CC17a (Excel)
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07/03/2024
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**----- Start of picture text -----**
Section C Notes to the accounts
**----- End of picture text -----**
**----- Start of picture text -----**
(cont)
**----- End of picture text -----**
Note 28 Transactions with trustees and related parties if the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
## 28.1 Trustee remuneration and benefits
## This year
**----- Start of picture text -----**
None of the trustees have been paid any remuneration or received any other benefits from an TRUE
employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any
remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
Amounts paid or benefit value
Legal authority (eg Remuneration | Pension | Redundancy TOTAL
Name of trustee order, governing contribution | (including
document) loss of
office)/ex
gratia
a CC
Please give details of why remuneration or other
employment benefits were paid.
**----- End of picture text -----**
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
## Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
**----- Start of picture text -----**
Amounts paid or benefit value
Legal . Remuneration Pension Redundancy TOTAL
Name authority {eg contribution | (including
of trustee order, governing loss of
document) office)/ex
gratia
**----- End of picture text -----**
Please give details of why remuneration or other employment benefits were paid.
Where an ex gratia payment has been made toa trustee, provide an explanation of the nature of the payment.
CC17a (Excel)
1
07/03/2024
## if Fo)29, CHARITYFOR ENGLAND COMMISSION AND WALES | Independent examiner'saccounts report on the
## SectionA
## Independent Examiner’s Report
**----- Start of picture text -----**
Report to the trustees AYSANEW KASSA TRUST
On accounts for the year | 31 AUGUST 2023 Charity no | 1090931
ended (if any)
Set out on pages | SOFA, Balance Sheet and Notes 1 to 29
**----- End of picture text -----**
- | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2023.
- Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- Independent | have completed my examination. | confirm that no material matters have
- examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or
- e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
| 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 accounts to be reached.
- Please delete the words in the brackets if they do not apply.
**----- Start of picture text -----**
Name: | R.G. Drennan FCA
**----- End of picture text -----**
Relevant professional | ICAEW qualification(s) or body (if any):
**----- Start of picture text -----**
Address: | 64 Belsize Park, London NW3 4EH
**----- End of picture text -----**
IER
1
Oct 2018
## Section B
## Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of |N/A any items that the examiner wishes to disclose. -
IER
2
Oct 2018