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## Trustees’ Annual Report for the period From 1 SEPT 2023 Period start date To 31 AUG 2024 Period end date ## Charity name: AYSANEW KASSA TRUST ## Charity registration number: 1090931 ## Objectives and Activities |Objectives and Activities|Objectives and Activities|Objectives and Activities|Objectives and Activities| |---|---|---|---| |i
Summary ofthe purposes of | Para 1.17
To supportthe education and well being ofthe|||| |the charity as set out in its
governing document||children in Azezo inthe Gondar region of
Ethiopia.|| |Summary ofthe main
activities in relation tothose
purposes forthe public
eeepameule the
activities, proje
r
services identified in the|aa 1.17and
:|e
Monthlygrants to children
e
Contribution to dailytransport
e
Purchase in country ofbooks, sports
equipment&lab.equipment
i
.
B
Provision ofpremises||| |accounts.|||| |Statement confirming|Para 1.18|The Trustees have reviewed the guidance|| |whether the trustees have|||| |had regard to the guidance|||| |issued by the Charity|||| |Commission on public|||| |benefit|||| ## Additional information (optional) |Additional information (optional)|Additional information (optional)|Additional information (optional)| |---|---|---| |You may
choose to include further statements where relevant about:
SRP
reference[OO
SCS—~*Y
.
.
Para 1.38
—
Oo||| |Para 1.38||| |Policy on social investment||| |including program related||| |investment||| |Para 1.38||| |Contribution made by||| |volunteersPe
ee||| ## Achievements and Performance |a||| |---|---|---| |||See attached report and newsletter| |Summary ofthe main
achievements ofthe charity,|Para1.20|| |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 againstobjectives|| Para 1.41| |set|| |Investment performance|Para 1.41| |against objectives|| |le|es| ## Achievements and Performance There is still ongoing conflict in Ethiopia which makes it difficult to travel there but Jean Bailey the Chair of the Aysanew Kassa Trust (AKT) keeps in close touch with the Sisters at St Raphel’s School for Blind Children and with our partners in Azezo by phone and email. 22 of AKT- sponsored students graduated from university in 2024 with a range of degrees from law and medicine to civics and sociology and 18 of the AKT-sponsored high school students have entered university. The total number of students at university supported by AKT is now 126. AKT is also sponsoring 80 students in Azezo high schools. AKT is also helping to replace the six security staff uniforms, which are now beyond repair. We continue to support St Raphel’s School for Blind Children. Six students completed university this year; the total number of students who with AKT’s support have so far completed university from the beginning of St Raphel’s is 61. AKT also funded the purchase of four laptop computers, braille equipment and recorders and also essential plumbing and sanitary works. We also contributed to fund the purchase of food for the children during a period of acute shortages. NEWSLETTER **----- Start of picture text -----**
improving Education in the Azezo Schools The newsieiter of the the Aysanew Kassa Trust,
SE aE SSS Se SSS SS Sa i a a A
Where did 2024 go? It does not seem like 12 months since we put pen to paper to send you greetings
and all our news. Life in Azezo and Gondar has been very challenging this year but our wonderful
volunteers have continued to deliver the planned programmes for all our projects and our amazing
students have continued to do well despite the many interruptions.
Unfortunately, as this newsletter goes to the printers the national political situation means that a return trip
this year remains on hold. However, bi-weekly or weekly telephone calls mean that all the students and
staff in the schools know that we have not forgotten them. Jean will visit as soon as the British Foreign
Office advice allows it. Hopefully with a new country president (from Debark in the Gondar region) now
in post, we are optimistic that there will be a visit in 2025.
Pa ag The economic situation for people across Ethiopia is very tough as
ge ae, Ph ap J the price of basic commodities have increased and the value of the
ee Be EE birt, despite a devaluation, has decreased. All sectors have been
ten 5 ieee = adversely affected but the hospitality industry in particular is badly
[has] [continued,] [with]
a eC ue to the lack of tourism. So our [fundraising]
mare eA.) eee three major fundraisers held in 2024.
ree { \/ /> =<) The London 10K was great fun and our six runners were brilliant,
Cie ie 1 \ a thd especially the two who had never run before.
Bae wa. . ee oS: - ae eee! The Buxton walks were a
ae Es / Buses oo: | Se aa. > ot" Poe aia a ie gar i 9 \— Ae m the generosity of Tessa
Sia ioe | RR ee eee and her family, as well as
ag to |S SS OF 6 arr ee. 4 ain * = our team leaders Colin,
ig Se ay. bem Paul and Gerry. More
sare econ —— =f \fON than 35 walkers trekked in
This picture is of Melash’s 87-year Ze 3 ‘Ki —— [= s | the pouring rain and
old father, who lives in the Fn , Cy Pd F* participated over the two
countryside. He is an uncle of | My ns we: Wi Cu days.
Aysan, while Melash is one of our UAV AV 77
co-ordinators in Azezo. He thanks A Westminster hunt for blue plaques and statues was really
everyone for all that they do to Competitive and finished in a good watering hole. As well as being a
helo Azezo and Gondar's [ot of fun, it let the participants learn so much about London's history.
children have the education that Each occasion led to much socialising as well as lots of eating
he never had. and drinking! A huge thank you to all who participated and to our
many other donors. You know who you are!
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The newsieiter of the the Aysanew Kassa Trust, set ## Please support us! If you’re stuck for ideas for Christmas or birthday gifts, you can buy a complete set of school text books (£25), a football for a blind child at St Raphel’s (£28), digital recorders to allow blind students to record lessons (£45) or a new laptop for a student to use at university. 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 **----- Start of picture text -----**
Higher Education We are really pleased to report that this year 22 students graduated from university with
a range of degrees from law and medicine through to civics and sociology and 18 of our AKT high school
sponsored students have entered university bringing the total currently requiring support to 126.
Azezo high schools Student enrolment this year is Ror ers
interesting, with female students outnumber males in as ala
eachdroppedyear group. Overall the numbers of students = i f sige
opened substantially as another high school has ae Wiis epee
male to ease the pressure. There are now 859 jg 2aemE fod ai =.3 Bo sore ae
The and 1131 female students, for a total of 1990. shift system is still in place so that students either [Riei ey —_—- Loe | are gap. fe
attend classes in the morning or the afternoon with ¢ Vag is? A mi | } Ba
the average class size approximately 80 to 90 Fa‘ Matha ef \ a
students. Despite this, our 80 sponsored students are §¥ Pte. + iF ; > “ey
allnowperformingbeyond repairwell. andThe securityneed replacingstaff Uniformsif we canare pw PF gesgaoe Sianaan ste SeeS. [Se] _—
find a sponsor. There are six of them and they cost
£40 each. They would really appreciate your help. ~— Se wd
SOY 1 area R et) e e = Atse Fasile school It is always
. a joy to get news about
- att 4 : ay i ee Femmemree, § this old school, the original elementary school in
ait. ) Ai’ Mar) ia? Paeiee@e, §Azez0. This year, it has registered 2380 children,
7. on at ees ae Weeeees § including 405 in the kindergarten. Last year, we
: eee : ee supported the school library and sports activities and
bs elie, Warne bi ree es an z we hope to do this again this year.
‘i oe Se ar NA af * aye — St Raphel’s school As this newsletter is put to bed the
*-. ‘ : * Ye . i, & he students are slowly returning to St Raphel's. They
Poa i » 4 i! = my, / bi! ae ee have been delayed as families had to wait for the
fe gaa) x= ‘fae SSS to be safe for them to travel. Currently 76
so far only half are back. Six
}ee 3 eewon|N yta eeae se=8%Se studentsstudents are completed enrolleduniversitybut
\ [eal] se 3 3 i eS oe St Raphel’s accompanied themthisat year andtheir graduatistaff fr o nm
Circus case This SrOuB Sie to even ue! al USIET unlversily- peu! oraduategs
: : : law, one in civics and one in sociology. Hopefully
despite all of the upheaval in this last year and aaah
their successful experience outside the country. vues| all feb: ese@el eae ie) PPTEREE oleiugens
who have so far completed university from the
The AKT library continues to be well used andthe beginning of St Raphel’s in 2002 is 61. A very
librarian has been a real asset but unfortunately impressive record for this small, soecial needs school
it had to close at times this year due to the and is in part thanks to all our teachers and
security concerns. supporters.
In the words of one of our successful
os
graduates from a long time ago, who now
works internationally and supports AKT
“Seeing these young faces, beaming with Pe — ere See —_———=s
pride and joy at their accomplishments is truly Rn & “ae & fe @ = e
inspiring. Each one of these graduates Pe | es Agy Pay
representsa lifechanged,
and a future brightened 3 ae so ¥ re a ”
a community strengthened. AKT's jy ha tl | nA! _ M se 7
dedication for over
legacy of hope and3 decadesopportunity.has. created| write. aas ae/ y, aoeYee Teee cc e ‘||
someone who understands the challenges ra
these students face”.
Our volunteers in Azezo are amazing and without them we cannot function efficiently. It is
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## Financial Review |Review ofthe charity’s|Para 1.21|Unrestricted reserves were £70,636 (2023:|Unrestricted reserves were £70,636 (2023:| |---|---|---|---| |financial position at the end||£66,691)|| |of the period|||| |Statement explaining the|Para 1.22|The trust|is building up its reserves whenever| |policy for holding reserves||possible in order to have funds to develop|| |stating why they are held||capital projects.|| |Amount of reserves held||£80,802|(2023: £83,573)| |Reasons for holding zero|Para 1.22|n/a|| |reserves|||| |Details offund materially in|| Para 1.24|n/a|| |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 | P2'@ 1-47|The charity’s principal
sources offunds (including | P2'@ 1-47|| |---|---|---| |any fundraising)||| |Investment policy and||| |objectives including any|Para 1.46|| |social investment policy||| |adopted||| ||||| |A description ofthe principal | Para 1.46||| |risks facing the charity||| |Sa|Dl|| ## Structure, Governance and Management |Description ofcharity’s
trusts:|an|an|an|| |---|---|---|---|---| |Type ofgoverningdocument| Para1.25||1.25|||Trustdeed| |How is the charity|Para|1.25||Trust| |constituted?||||| |Trustee selection methods|Para|1.25||Trustees are selected withtheir 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|fearal|| ih||| |and training oftrustees||||| |The charity’s organisational||||| |structure and any wider|ara|tail||| |network with which the||||| |charity works||||| |Relationship with any related | Para||1.51||| |partiesmE||||| ## Reference and Administrative details |||Aysanew Kassa Trust|| |---|---|---|---| |Othernamethecharityuses|
Registered charity
number|||
1090931|—i‘“C*SsS~SCSCSCsSY| |Charity’s principal|address|Flat 1, Clifford Lodge|| |||Bibsworth Road|| |||LondonN33RS|| ## Names of the charity trustees who manage the charity |1{JBailey
[chair|
2{T.Gough|
3[C.wiliamson||
A| |---| |B[P.Seving| |6|D.Servini
| Treasurer
|
|
C—“‘CSC‘isCS
Es| |a
G| |es| |A| |a| |A| |A| |aCO| |A| |AOO| |A| |aC(O
1
A| |2
DC| Corporate trustees — names of the directors at the date the report was approved TP Directorname CS~—~S OT Qe TT a TT Name of trustees holding title to property belonging to the charity a es a eC eC ee td 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 adviser ## 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 **----- Start of picture text -----**
I
Position (eg Secretary, . _
Chair, etc)| Ch ay regan rte |
Date \\ \ ou \ ods
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—3 #9, FOR ENGLAND AND WALES |3 #9, FOR ENGLAND AND WALESENGLAND AND WALESAND WALESWALES||||||(ifany)|(ifany)|||ase| |---|---|---|---|---|---|---|---|---|---|---| |—3||||||||||| ||||||||Period end|||| |Section A
Statement of|financial activities|||||||||| ||g|||||||||| ||2|||||||||| ||8|||Restricted||||||| |Recommended categories by
activity|=
6|Unrestricted
funds||income
funds||Endowment
funds|||Prioryear
Total funds
funds|| |||£||£|||£|||£
£| |Incoming resources (Note 3)||FO1||FO2|||FO3|||F04
FOS| |Income and endowments from:||||||||||| |Charitableactivities
Other trading activities|soa{_
sof|=
7|{| --
|||-
|||-|-|-|-
|| |Separate material item ofincome|Se|||||||||| |cites
Total
Resources expended (Note 6)|i]
ll
SdLSS RN
Ne TEAC SGD|||||||||| |Expenditure on:||||||||||| |Raisingfunds|ss{|+|||-||||-|ea;||| |Total|si2|[Eee Ol||ee oy|||emer ya|||OUdeTfaa| |Netincome/{expenditure)beforeinvestment
gains/(losses)|$13|BereUe
3,945|Ue
|-
6,716een|||een-|||-|2,772
|-
9,029| |Netincome/(expenditure)
Extraordinaryitems
Transfers between funds|sis}3045-6716
T=
2.772[- 9,029
sef - [| - | - |) =]
- |
SS|||||||||| |Other recognised gains/(losses):||||||||||| |Gainsandlossesonrevaluation of fixedassetsforthecharity'sownuse|$18i|||||||||sida| |Netmovementinfunds|szo{|3.945[-|[-0|0 6716]||||2772 |-
9,029 |||| |Totalfundscarriedforward
1|sa[|70636]||10,760,|||-||||80,802]
60,073,| ## Section B ## Balance sheet **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |3| |o| |z| |8|Restricted| |3s|Unrestricted|income|Endowment|Total|this|Total|last| |6|funds|funds|funds|year|year| |£|£|£|£|£| |Fixed|assets|FO1|FO2|FO3|FO4|FO5| |Intangibleassets|(Note|15).|a1|[SO|«dT|[SCSOCCdCSC~“~‘“CdzSCO]| |Tangible|assets|(Note|14)|A|a|a|OO|SCOC~*”r| |Heritage assets|(Note 16)|a|a|es SE| |Current|assets|Total fixed assets|os|Ry|On|eae|ee|eae| |Stocks|(Note|18)|i|a A|Se| |Debtors|(Note|19)|B07|3218]|-||-|||3,218|3,784| |Investments|(Note 17.4)|p08.|[7| |Cash at bank and|inTotal hand (Note 24)|800|[67,768 ||[TOT]]|«||78]|80,139| |current assets|s10|[~|7088s|||Tee]|SC|s*dYCCT TZ|| _ 88.0| |Creditors:|amounts|falling|due|within| |one|year|(Note|20)|B11| |Net current assets/(liabilities)|12|[70W8O]| |Tee]|—=-~«;S~C*é‘éTOZ|CS| |Total assets less current liabilities|813|||0,986 [TUES T=|TT|BT|182]|83,923| |Creditors:|amounts|falling|due|after| |one|year|(Note|20)|B14|350|350|350| |Provisions forliabilities|as|[-|||-||-|.|=.|-||| |Total net assets|orliabilities|B16|70,636|10,166 Bae|80,802|83,573| |Funds|of the|Charity| |Endowment|funds|(Note|27)|B17|-|CU|=||-|| |Restricted|income|funds|(Note|27)|B18|10,166|10,166|24,182| |Unrestricted|funds|B19|70,636|-|70,636|59,391| |Revaluation|reserve|B20|-||| |Totalfunds|se|[OBST|Tee]|a0|e0z|857| |Signed|by|one|or two|trustees|on|behalf of|all|Date|of| |the|trustees|Signature|Print|Name|approval| |:|dd/mm/| |Sow|Baily||sean|Barret|||riloulzer| |PFD|seme|7|foasia|sem|[ui ferfies||| **----- End of picture text -----**
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Note 1 Gasis of preparation
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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:
+ and with* VA preparinginthetheStatementUK theiand accountsRepublic of Recommendedof in Ireland accordance(FRSPractice: with102) theAccountingissued Financialon 16and ReportingJulyReporting 2014 Standardby Charities applicable
«andan with* Y thetrelandFinancial (FRS Reporting102) Standard applicable in the United Kingdom and Republic of
+ and with the Charities Act 2011
TheFRS charity102," constitutes a public benefit entity as defined by ueS
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*-Tick as appropriate
1.2 Golng concern
# there are material uncertainties related to events or conditions that cast significant doubt on the charity's
ability to continue as a going concem, 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;
Disclosure of any uncerlalnties that make the |N/A
going concern assumption doubtful;
Where accounts are not prepared on a going |N/A
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:
(ii) 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, each prior 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)
Yes ra *-Tick as appropriate
Nov —
Please disclose:
| diaila
(ii) the effect of the change on income and expense or NA
assets and liabilities for the current period; and
(iti) where practicable, the effect of the change in one or |N/A
more future periods.
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1.5 Material prior year errors **----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP)
Yes* na * Tick as appropriate
No* Lt
Please disclose:
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fii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (ii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. **----- Start of picture text -----**
N/A
|
|N/A |
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|N/A **----- Start of picture text -----**
Section C
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Notes to the accounts
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## 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 appficable. **----- Start of picture text -----**
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
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Please provide a description
of the nature of each change |NO CHANGES
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:
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## Fund balance as restated Reconcilation of net 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 **----- Start of picture text -----**
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:
« the charity becomes entitled to the resources;
. it is 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. CZzT TJ
There has been no offsettingF of assets and liabilities,=P or incomeF and expenses, unless required: or Yes No Nia
Offsetting permitted by the FRS 102 SORP or FRS 102. -
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). 4
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 felated conditions are met (5.16 FRS 102 SORP) “
Legacies Legacies are included in the SOFA when receipt is probabie, that is, when there has Yes No N/a
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 /
charity or have been met
Yes No Nia
Government grants The charity has received government grants in the reporting period | | 7 /]
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 Nia
and gifts termstreatedof as an the appeal additionhaveto thespecified same fundotherwise as the initial donation unless the donor or the PA
Contractual li Yes No Nia
income and This is only included in the SoFA once the charity has provided the related goods or
grantsperformance related services or met the performance related conditions. Y
; ; Yes No Nia
Donated goods Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so. a||
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Yi N
the fair value of those gifts at the time of their receipt and they are recognised on receipt. ee a Nia
In the reporting period in which the stocks are distributed, they are recognised as an WA
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 NI
from other trading activities' with the corresponding stock recognised in the balance 2
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 Y
activities’.
Goodsand includeddonatedin thefor on-going SoFA as incominguse by the resourcescharity are whenrecognised receivableas tangible fixed assets [Yes [No [7]Nia
: .
Gifts in kind for use by the charity are included in the SoFA as income from donations Yes No Nia
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes Ho ie
facilities the gift to the charity provided the value of the gift can be measured reliably. ol re
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
Yes No N/a
Support costs The charity has incurred expenditure on support costs. /
Vv
Volunteer help The;in the value trustees’ of any, annual voluntaryreport. help receivedanis not included; .in the accounts but is; described, Yes~ N= waSf
Income from Finterest, Thisais included .in the accounts when receipt=is probable and the amount receivable can Yes No Nia
royalties and dividends = be measured reliably. fy] | |
Income . . a ne . an | Yes No Nia
from membership Membership subscriptions received in the nature of a gift are recognised in Donations ,
subscriptions and Legacies. r |
Membership subscriptions which gives a member the right to buy services or other Yes No Nia
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benefits are recognised as income eamed from the provision of goods and services as
income from charitable activities. Y
claims— of insurance. Insurteri a nceare claims are met (5.10 to only included 5.12 FRS102in the SORP) SoFA and when are the included general as incom an it e m rec of o gnitionther Yes No Nia
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
year.
losses any gain or loss resulting from revaluing investments to market value at the end of the | {| | wv |
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 A
Support Yes No N/a
Governance [and] [support] [Governance] costs [ costs] have [ comprise] been allocated [all][ costs] between [ involving] govemance [public accountability] costs and other [ of][ the] support. [ charity][ and] [its]
compliance with regulation and good practice PA;
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 /
Grants with performance Where the charityte gives a grant with, conditions- for itsF payment being. a specificti level of Yes No Nia
conditions service or output to be provided, such grants are only recognised in the SoFA once the “
recipient of the grant has provided the specified service or output.
GrantsP payable witoutJ Whererealistically thereavoid the are no condit comm i ons atmen t ,tachinga liability to the grant for the full that funding enables obligati n the d o nor must be charity to Yes No Nia
recognised. a
Redundancy cost The charity; made no redundancy payments during the. reporting. periodF Yeea N2 uit
LTT 7
Deferred F wos : . . Yes No N/a
income No material item of deferred income has been included in the accounts a -
Creditors thehe cchaa ri ty has creditors, which; are measured at settlement amounts less any trade Yes No Nia
discounts /
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
reporting date | [tt]
non. - Theparagraphcharity accounts11.7 FRS102for SORP. basic financialSubsequentinstruments measurementon initial is recognition as per paragraphs as per 11.17 Yes N2 N/=
2.4 ASSETS
Tangibleuse by chari fixed assets for These are capitalised if they can be used for more than one year, and cost at least []
¥ ty Yes No Nia
eyThe depreciationsennarates and methods used are disclosed in note 9.2. es a
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physicalor legal rights.substanceThe amortisationbut are identifiable rates andand methodsare controlled used are disclosedby the charity through in note 9.5custody P| lw
Yes No N/a
Heritage They are valued! at cost. ee
assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No Nia
scientific, technological, geophysical or environmental qualities that are held and
maintainedfates and methodsprincipallyused for theiras disclosed contributionin noteto knowledge and9.6.1.4. culture. The depreciation /
Yes No Nia
Investments TheyFixed areasset valuedinves a t cosmen t .s in quoted shares, traded bonds and similar investments are mma
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No Nia
end. The same treatment is applied to unlisted investments unless fair value cannot be WA
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 ves a ale)
maturity date of less than 1 year are treated as current asset investments mm| ot |
Stocks and work inF Stocks held for sale as part of non-charitableF trade are measured at the lower or cost or net Yes No Nia
progress realisable value [LT 1]
Goods or services provided as part of a charitable activity are measured at net realisable value es No Nia
based on the service potential provided by items of stock. ft of
Work Yes No N/a
in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. i a
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Debtors sD e ttlementbtors (includi amou n gt trade after any debtors trade anddiscounts loans receivable)or amount advancedare measuredby the on initialcharity. recognitionSubsequently, at Yes No Nia
they are measured at the cash or other consideration expected to be received. J
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 A
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. ft | 4]
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Note 3 Analysis of income **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Restricted| |Unrestricted|income|Endowment| |funds|funds|funds|Totat funds|Prior year| |Analysis|£|£| |andlegacies:Donations|[DonationsandgiftsSTS02T|=|24,502]|22,935)| ||GiftAid|||TBP|82783784||| |Ea|aa|ee|Re|||ee:| |charities| |General grants provided by government/otheree| |which|are|in|substance|donations| |Membership subscriptions and sponsorships ee|ee|ee|ee| |Donated|goods,|facilities|and|services|[||=|TTL| |aSTotall__27,720]|TS S||| a||| |||||27720)|26719]| |activities:|ee||||)|>||| |Other(penniesee|eee)|eee)|=|ee)| |a|a| |activities:| |eeea|ee|a)|ee| |[Other|ee|| (ee|eee|eee| |Totall___-||ss|-|SS| |Income from |Interestincome|TTC|C-dC“‘Sd”;SCOC‘C*+dS| |investments: |Dividendincome||TTY| |OtherIRentalandleasingincome||TCC| |Total____-||_—s- ||=| |Separate|{|| |materialitem||| |ofincome:||oo| |aTotal|7|EE|a)|ee:| |_-||-||_—s--[a| |Other:|[Conversion|ofendowmentfunds intoincome|[||=|| |for|[charity's]|[own]|[use]| |somyeonas|||LT[TCC]|[fT]| |aaainvestment| |property|rights| |SP|OO| |aTotal|DD=||ss||| |TOTAL INCOME|{||[27720]]|=|27,720T|26,719]| |Other|information:| |(please|provide|description|and|amounts)| |All income in the prior year|was unrestricted except for:|Po| |Where|any|endowment|fund|is|converted|into|income|in|the| |reporting period, please give the reason for the conversion.|PF| |Where|any|endowment fund|is|converted|into|income|in|the| |prior period, please give the reason for the conversion.|FP| |Within|the|income|items|above|the|following|items|are| |year|amounts)| |material: (please disclosethe nature, amount and any prior|FP| **----- End of picture text -----**
## 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). This year Last year £ £ Independent examiner’s fees Assurance services other than audit or independent examination P| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner ## Section C ## Notes to the accounts ## (cont) ## Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1. Analysis of debtors **----- Start of picture text -----**
||||| |---|---|---|---| |£| |a| |Trade|debtors|3,218|3,784| |Prepayments and accrued income|hah| |Other debtors|3,218|3,784| **----- 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 -----**
£ £
Trade debtors a
Prepayments and accrued income i i
Other debtors as es
Totales |
a eae
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Section C (cont) ## 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 **----- 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
£ £ £ £
Accruals for grants payable es es es ee
Bank loans and overdrafts es es ee ee
Trade creditors es es es ee
Payments received on account for contracts or
performance-related grants
Accruals and deferred income | sof sof
Taxation and social security es es es ee
Other creditors es es ee
Total ee ee ee ee
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 ee
Amounts added in current period ee
Amounts released to income from previous periods i ia
Balance at the end of the reporting period paved Rod eh tee]
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Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other **----- Start of picture text -----**
£ £
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ee: eee?
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@O| ## Xo CHARITY COMMISSION | Independent examiner's report on the ‘Gy FOR ENGLAND AND WALES accounts ## Section A Independent Examiner's Report **----- Start of picture text -----**
Report to the trustees AYSANEW KASSA TRUST
On accounts for the year | 31 AUGUST 2024 Charity no | 1090931
ended (if any)
Set out on pages | SOFA, Balance Sheet and Notes 1 to 29
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- | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024. - 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 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 2068 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. **----- Start of picture text -----**
Ul
|
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**----- Start of picture text -----**
Name: | R.G. Drennan FCA
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- Relevant professional | ICAEW - qualification(s) or body (if any): Address: 64 Belsize Park, London NW3 4EH **----- Start of picture text -----**
IER
**----- End of picture text -----**
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