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2024-03-31-accounts

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

The Mango Tree Orphan Support Programme ANNUAL REPORT AND EXAMINED FINANCIAL STATEMENTS For the year ended 31 March 2024

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

ACCOUNTS 31 March 2024

CONTENTS
LEGAL AND ADMINISTRATIVE INFORMATION 3
TRUSTEES' REPORT 4
STATEMENT OF TRUSTEES' RESPONSIBILITIES 6
INDEPENDENT EXAMINERS' REPORT 7
STATEMENT OF FINANCIAL ACTIVITIES 8
BALANCE SHEET 9
STATEMENT OF CASHFLOWS 10
NOTES TO THE ACCOUNTS 11

The Mango Tree Orphan Support Programme (Registered Charity Number 1095767)

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

The Trustees who served during the year were:

William Fulton Gail Fulton Rachel Lindley Nic Merrett Nick Moss Ben Rudman Giles Harrison

Principal address 57 Bisley Road Stroud Gloucestershire GL5 1HF

Bankers HSBC Bank plc 99 – 101 Lord Street, Liverpool, L2 6PG

CCLA Investment Management Limited Senator House, 85 Queen Victoria Street, London EC4V 4ET

Independent Examiner

Tony Stanley ACA BWM Chartered Accountants Tempest, Suite 5.1 12 Tithebarn Street Liverpool L2 2DT

Solicitors

Brabners LLP, Horton House Exchange Flags Liverpool L2 3YL

3

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 March 2024

The trustees present their report and accounts for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2019.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102, rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

Structure Governance and Management

Objectives and Activities

Achievements and Performance

This year we have continued to deliver our three main overseas programmes in Kenya, Tanzania and Malawi: • Learning and Skills for Life , Girls for the Future and Our Lives Our Land

These three programmes are being delivered in partnership with The Mango Tree Kenya, operating in Homabay County western Kenya; Kanisa la Moravian and the Tanzania Deaf Skills Forum (TDSF), based in Kyela District, south west Tanzania and The Mango Tree Malawi, operating in the southern districts of Malawi. During the year, we ceased our working relationship with Kanisa la Moravian in Kyela.

More detailed information and case studies included in the annual report, which can be viewed online at www.themangotree.org

The trustees renewed their contract with The Wilder Network CIC to provide fundraising, governance and training services. The latter being to assist our partners to become independent but self-sustainable in the coming years.

Financial Review

The results for the year and the charity’s financial position at the end of the year are shown in the attached financial statements. The trustees reviewed the financial position of the charity at the year end and considered this to be satisfactory.

4

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

As at the year-end, our reserves consisted of: £ Unrestricted funds 91,975 Restricted funds 21,400 Designated Education Reserve Fund 365,060 --------£478,435

The restricted donations totalling £21,400, which will be expended during the current financial year.

Plans for Future Periods

The trustees have agreed to cease our community development support for our partners with effect from the end of the financial year to 31[st] March, 2025. We are assisting our partners to become independent and sustainable by improving their skills in fundraising, monitoring and evaluation and strengthen their management systems and procedures. However, the trustees will continue to fund the education requirements of the orphans, who are registered with our partners until these orphans have completed their education and training.

References and Administration details

The trustees have a grant funding agreement with The Wilder Network CIC for the delivery of fundraising, communications, partnership development and administration work, as part of the Sustainable Communities Project that is funded until April 2025. The trustees also contract a part-time self-employed Financial Management Consultant, to manage the charity’s financial administration. Management decisions are taken by the trustees.

Reserves policy

Risk Statement

Grant making

Approved by the Board of Trustees and signed on their behalf by:

W D Fulton 4[th] July, 2024

5

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.

6

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

Independent Examiner’s Report to the Trustees of the Mango Tree Orphan Support Programme

I report to the trustees on my examination of the accounts of The Mango Tree Orphan Support Programme (the trust) for the year ended 31 March 2024.

This report is made solely to the charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘’the Act’’).

I report in respect of my examination of the trust’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the Act.

Independent examiner’s statement

Since the charity’s gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the trust has prepared accounts in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and contents 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.

I 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.

Tony Stanley ACA BWM Chartered Accountants Tempest, Suite 5.1, 12 Tithebarn Street, Liverpool, L2 2DT Date: 14[th] August, 2024

7

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Current financial year

Un-restricted Restricted Total Total
2024 2024 2024 2023
Note £ £ £ £
Incoming resources
Income from:
Donations 3 365,430 104,400 469,830 458,318
Investments 3 26,451 - 26,451 6,951
Total 391,881 104,400 496,281 465,269
Expenditure on:
Raising funds 4 63,439 - 63,439 50,749
Charitable activities 5 283,924 89,000 372,924 491,564
Total 347,363 89,000 436,363 542,313
Net movement in funds 44,518 15,400 59,918 (77,044)
Reconciliation of funds:
Total funds brought forward 412,515 6,000 418,515 495,559
Total funds carried forward 457,033 21,400 478,433 418,515
Prior financial year
Un-restricted Restricted 2023
Note £ £ £
Incoming resources
Income from:
Donations 3 314,625 143,693 458,318
Investments 3 6,951 0 6,951
Total 321,576 143,693 465,269
Expenditure on:
Raising funds 4 50,749 - 50,749
Charitable activities 5 274,871 216,693 491,564
Total 325,620 216,693 542,313
Net movement in funds (4,044) (73,000) (77,044)
Reconciliation of funds:
Total funds brought forward 416,559 79,000 495,559
Total funds carried forward 412,515 6,000 418,515

All amounts relate to continuing operations.

All gains and losses recognised in the year are included above.

8

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

BALANCE SHEET AS AT 31 MARCH 2024

BALANCE SHEET AS AT 31 MARCH 2024
2024 2023
Notes £ £
CURRENT ASSETS
Short term investments 7 365,060 349,551
Cash at bank and in hand 115,091 70,681
480,151 420,232
LIABILITIES
Creditor: Amount falling due within one year 8 (1,716) (1,716)
TOTAL NET ASSETS 478,435 418,516
THE FUNDS OF THE CHARITY
General funds
Unrestricted funds 9 91,975 62,965
Restricted fund 9 21,400 6,000
Designed Education Reserve Fund 9 365,060 349,551
TOTAL CHARITY FUNDS 478,435 418,516

The accounts were approved and authorised for issue by the Board of Trustees and were signed on its behalf on 4[th] July, 2024.

W.D.Fulton Trustee

9

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS STATEMENT OF CASH FLOWS
2024
2023
£
£
Cash flows from operating activities
Net cash generated (2023:used) in operating
activities
44,410
(85,845)
Investing activities
Interest received
15,509
6,951
Net cash generated in from (2023:used) investing
activities
59,919
(78,894)
Change in cash in the reporting period
Cash at the beginning of the reporting period
420,231
499,125
Cash at the end of the reporting period
480,150
420,231
Reconciliation of net income (expenditure) to net cash flow from operating activities
2024
2023
£
£
Net income ( expenditure) for the year as per the
Statement of Financial Activities
59,918
(77,044)
Adjustments for:
Investment income recognised in the Statement of
Financial Activities
(15,509)
(6,951)
Change in year-end creditors
-
(1,850)
Net cash provided by (2023:used in) operating
activities
44,409
(85,845)

Net income ( expenditure) for the year as per the
Statement of Financial Activities
Adjustments for:
Investment income recognised in the Statement of
Financial Activities
Change in year-end creditors
Net cash provided by (2023:used in) operating
activities
44,409
(85,845)
10

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

1 ACCOUNTING POLICIES

a. Accounting convention

The accounts have been prepared in accordance with the charity’s trust deed, the Charities Act 2011 and “accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2019. The trust is a Public Benefit Entity as defined by FRS 102.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

b. Going concern

At the time of approving the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the ‘going concern’ basis of accounting in preparing the accounts.

c. Recognition of income

All income is accounted for on a receivable basis when

d. Expenditure

Grants and donations are recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Other costs incurred relate to our part-time fundraisers and the costs of stationery and travel for those fundraisers, along with the cost of the independent examination.

e. Governance costs

Governance costs are the costs associated with the governance arrangements of the charity. The costs are associated with constitutional and statutory requirements of the charity’s activities.

f.Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

g. Funds

Funds held by the charity are:

11

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

i . Financial instruments

settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial instruments

Basic financial liabilities, including creditors and bank loans are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present day value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2. CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS

In the application of the charity’s accounting policies, the trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future period

12

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (CONT’D

3. INCOME

3. INCOME
Donations:
Individual, company, trust donations and grants
Online sponsorship income
2023
Investment income:
Bank interest
Interest on deposit fund
Increase in the value of investments
2023
4 RAISING FUNDS
Fundraising costs
Anniversary celebrations
5 CHARITABLE ACTIVITIES
Grants made to:
TMT Orphan Support Trust - Kenya
TMT Education Trust- Kenya
Kyela Orphan Support Project - Tanzania
Tanzania Deaf Skills Project
Eyeta Organisation - Tanzania
TMT Orphan Support Trust - Malawi
Mary Keynes students - Uganda
Total grants to institutions
Governance costs
Total
2023
Unrestricted
funds
Restricted
funds
2024
2023
£
£
292,748
104,400
397,148
397,938
72,682
-
72,682
60,380
365,430
104,400
469,830
458,318
314,625
143,693
10,304
-
10,304
4,598
638
-
638
109
15,509
15,509
2,244
26,451
6,951
0
26,451
6,951
Unrestricted
funds
2024
Unrestricted
funds
2023
£
£
56,476
50,749
6,963
-
63,439
50,749
Unrestricted
funds
Restricted
funds
2024
2023
£
£
145,974
73,667
219,641
184,821
-
143,600
44,971
-
44,971
58,218
61,740
2,400
64,140
36,402
-
5,000
11,709
-
11,709
33,564
11,658
-
11,658
10,340
276,052
76,067
352,119
471,945
7,872
12,933
20,805
19,619
283,924
89,000
372,924
**491,564 **
274,891
216,693
13

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2024 (CONT’D)

Governance costs include the fees of £1,716 charged by the independent examiner (2023: £1,716).

6. FINANCIAL INSTRUMENTS

6. FINANCIAL INSTRUMENTS
2024 2023
Carrying amount of financial assets £ £
Debt instruments measured at cost 480,150 420,232
Carrying amount of financial liabilities
Measured at cost 1,716 1,716
7. SHORT TERM INVESTMENTS
Investment funds
Cost as at 1 April 2023 349,551
Movement during the year 15,509
Cost as at 31 March 2024 365,060

Investments are held in COIF Charities Deposit Funds and CCLA unit trusts at CCLA Investment Management Ltd

8. CREDITORS
Fee for the Independent Examiner
9. FUNDS
Current financial year
Unrestricted funds
£
As at 1 April 2023
62,965
Income
Expenditure
37,409
Transfer
to
Designated
Education Fund
At 31 March 2024
91,975
8. CREDITORS
Fee for the Independent Examiner
9. FUNDS
Current financial year
Unrestricted funds
£
As at 1 April 2023
62,965
Income
Expenditure
37,409
Transfer
to
Designated
Education Fund
At 31 March 2024
91,975
8. CREDITORS
Fee for the Independent Examiner
9. FUNDS
Current financial year
Unrestricted funds
£
As at 1 April 2023
62,965
Income
Expenditure
37,409
Transfer
to
Designated
Education Fund
At 31 March 2024
91,975
2024
2023
£
£
1,716
1,716
1,716
1,716
2024
2023
£
£
1,716
1,716
1,716
1,716
2024
2023
£
£
1,716
1,716
1,716
1,716
Unrestricted funds
£
62,965
37,409
Designated
Education Fund
£
349,551
15,509
-
Restricted
funds
Total
£
£
6,000
418,516
104,400
119,909
(89,000)
(51,591)
£
349,551
15,509
-
91,975 365,060 21,400
478,435
14

The Mango Tree Orphan Support Programme

(Registered Charity Number 1095767)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 March 2024 (CONT’D

prior financial year
As at 1 April 2022
Income
Expenditure
At 31 March 2023
Unrestricted funds
£
69,252
319,332
(325,620)
Designated funds
£
347,307
2,244
-
Designated funds
£
347,307
2,244
-
Restricted
funds
£
£
79,000
495,559
143,693
465,269
(216,693)
(542,313)
£
347,307
2,244
-
62,965 **349,551 ** 6,000
418,516

Unrestricted funds are funds, which the charity can use in accordance with its charitable objectives.

The charity received restricted eight donations totalling £104,400. These were:


These were:
Samworth Foundation 30,000.00 Sustainable communities
Noel Buxton CT 10,000.00 Our Lives, Our Land - Kenya
Oglesby CT 20,000.00 Organisational Development grant
Tolkien Trust 20,000.00 Girls for the Future
James Tudor Trust 5,000.00 Learning and Skills for Life
W F Southall CT 3,000.00 Sexual and reproductive health training
Angus Lawson Memorial Trust (ALMT) 14,900.00 Learning and Skills for Life & surgery
Fulmer CT 1,500.00 Learning and Skills for Life

The charity also received an unrestricted grant of £15,000 from The Baring Foundation and several others.

10. TRUSTEE EXPENDITURE

During the period, none of the trustees received remuneration (2023: none).

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current financial year
Fund balances at 31 March 2024 are represented by:
Current assets/(liabilities)
Prior financial year
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
Unrestricted
funds
Designated
Education
Fund
Restricted
funds
Total
£
£
£
91,975 365,060
21,400
478,435
Unrestricted
funds
Designated
Education
Fund
Restricted
funds
Total
£
£
£
62,965 349,551
6,000
418,516

12. RELATED PARTY TRANSACTIONS

There were no other related party transactions during the year.

15