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2023-03-31-accounts

Page
Trustees' annual
report
Independent
examiner's
report to the trustees
Statement offinancial activities
Statement offinancial position
Notes to the financial statements 10
The following
pages do not form part of
the financial statements
Detailed statement of financial activities 18
Notes to the detailed statement offinancial activities 19

Registered charity name Project Kinshasa (PROKIN)
Charity registration number 1092338(England)
SC038886 (Scotland)
Principal office 12Cheviot View
Lowick
Berwick Upon Tweed
TD152TY
The trustees James Anderson
Barbara Curtis
Arthur Hodgett
Ruth Howgego
Paul Thomson
Independent examiner William A S Gunn CA
Charles Burrows k Co
Chartered
Accountants
7 Palmerston
Place
Edinburgh
EH12 5AH

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
4 271,244 1,621 272,865 311,304
Investment
income
s 848 848 70
Total income 272,092 1,621 273,713 311,374
Expenditure
Expenditure
on raising funds:
Costs ofraising donations and
legacies 6 3,460 3,460 2,074
Expenditure
on charitable
activities 7,8 219,299 1,621 220,920 235,072
Total expenditure 222,759 1,621 224,380 237,146
Net income and net movement in funds 49,333 49,333 74,228
Reconciliation
offunds
Total funds brought forward 639,268 639,268 565,040
Total funds carried forward 688,601 688,601 639,268

2023 2022
Note
Fixed assets
Tangible fixed assets 13 99,191 103,232
Current
assets
Debtors 14 131,125 17,788
Cash at bank and in hand 459,285 521,581
590,410 539,369
Creditors: amounts falling due
within
one year
15 1,000 3,333
Net current assets 589,410 536,036
Total assets less current liabilities 688,601 639,268
Net assets 688,601 639,268
Funds ofthe charity
Unrestricted
funds
688,601 639,268
Total charity funds 16 688,601 639,268

Donations
and legacies
Unrestricted Restricted Total Funds
Funds Funds 2023
Donations
Donations 120,106 1,621 121,727
Tax recovered on Gift Aid donations 13,013 13,013
Legacies
Legacies 138,125 138,125
271,244 1,621 272,865
Unrestricted Restricted Total Funds
Funds Funds 2022
Donations
Donations 131,855 131,855
Tax recovered on Gift Aid donations 12,900 12,900
Legacies
Legacies 166,549 166,549
311,304 311,304
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Bank interest receivable 848 848 70 70

Costs ofraising d onations
and
legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Cost ofgenerating funds 3,460 3,460 2,074 2,074
Expenditure
on charitable
activiti
es by fund type
Unrestricted Restricted Total Funds
Funds Funds 2023
Orphanage 179,442 1,621 181,063
Support costs 39,857 39,857
219,299 1,621 220,920
Unrestricted Restricted Total Funds
Funds Funds 2022
Orphanage 191,621 1,579 193,200
Support costs 41,872 41,872
233,493 1,579 235,072

Expenditure on charitable
a
ctivities by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2023 2022
Orphanage 181„063 38,857 219,920 235,072
Governance costs 1,000 1,000
181,063 39,857 220,920 235,072
2023 2022
4,041 5,638

Independent examination fees
2023 2022
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,000

Freehold Motor
property vehicles Total
Cost
At 1 April 2022 and 31March 2023 95,634 38,209 133,843
Depreciation
At 1 April 2022 30,611 30,611
Charge for the year 4,041 4,041
At 31 March 2023 34,652 34,652
Carrying amount
At 31 March 2023 95,634 3,557 99,191
At 31 March 2022 95,634 7,598 103,232

14. Debtors
2023 2022
Prepayments and accrued income 113,000
Other debtors 18,125 17,788
131,125 17,788
15. Creditors: amounts falling due within one year
2023 2022
Accruals
and
deferred income 1,000
Other creditors 3,333
1,000 3,333

Analysis ofc Analysis ofc haritable
funds
Unrestricted funds
At 1 April At 31March
2022 Income Expenditure 2023
General fund 639,268 272,092 (222,759) 688,601
At 1 April At 31March
2021 Income Expenditure 2022
General fund 563,461 311,374 (235,567) 639,268
Restricted funds
At 1 April At 31March
2022 Income Expenditure 2023
Restricted fund 1,621 (1,621)
At 1 April At 31 March
2021 Income Expenditure 2022
Restricted fund 1,579 (1,579)

Analysis ofnet ass ets between
funds
Unrestricted Total Funds
Funds 2023
Tangible fixed assets 99,191 99,191
Current assets 590,410 590,410
Creditors less than 1 year (1,000) (1,000)
Net assets 688,601 688,601
Unrestricted Total Funds
Funds 2022
Tangible fixed assets 103,232 103,232
Current assets 539,369 539,369
Creditors less than 1 year (3,333) (3,333)
Net assets 639,268 639,268

Year ended 31March 20 23
2023 2022
Income and endowments
Donations
and legacies
Donations 121,727 131,855
Tax recovered
on Gift Aid donations
13,013 12,900
Legacies 138,125 166,549
272,865 311,304
Investment
income
Bank interest receivable 848 70
Total income 273,713 311,374
Expenditure
Costs ofraising donations and legacies
Cost ofPROKIN calendar 534 486
Production ofnews sheet 2,926 1,588
3,460 2,074
Expenditure
on charitable
activities
Wages and salaries 31,208 28,509
Orphanage
costs
133,975 147,379
Transport
costs
39,533 36,535
Financial costs 3,063 2,307
Legal and professional fees 1,000 163
Telephone 5,022 6,486
Other office costs 2, 135 3,289
Depreciation 4,041 5,638
Financial
costs
492 3,425
Other projects 451 1,341
220,920 235,072
Total expenditure 224,380 237,146
Net income 49,333 74,228

2023 2022
Costs ofraising donations and legacies
Cost ofgenerating funds
Cost ofPROKIN calendar 534 486
Production ofnews sheet 2,926 1,588
3,460 2,074
Costs ofraising donations and legacies 3,460 2,074
Expenditure
on charitable
activities
Orphanage
Activities undertaken directly
Orphanage
costs
133,975 147,379
Transport
costs
39,533 36,535
Financial costs 3,063 2,307
Depreciation 4,041 5,638
Other projects 451 1,341
181,063 193,200
Support costs
Wages 31,208 28,509
Legal fees 163
Communications costs 5,022 6,486
Postage and stationery 2,135 3,289
Miscellaneous 492 3,425
38,857 41,872
Governance
costs
Independent
examiner's
fees 1,000
Expenditure
on charitable
activities 220,920 235,072