2020-12-31-accounts

				V)S
				OZ
				O		Restricted
				(0 12	Unrestricted	income	Endowment	Total this		Total last
					funds	funds	funds	year		year
Fixed assets					F01	F02	F03	F04		F05
Intangible assets			(Note 15)	B01
Tangible assets			(Note 14)	B02
Heritage assets			(Note 16)	B03
Investments			(Note 17)	B04
		Total fixed assets		B05
Current assets
Stocks			(Note 18)	B08
Debtors Investments Cash at bank and	(Note 19) (Note 17.4) in hand (Note 24) Total current assets			B07 B08 B09 B&0	1,157 200,000 71,631 2,78			1,157 200,000 71,63		17,779 200,000 97,422 O'I5,201
Creditors: amounts		falling due within
one year (Note 20)				B11	1,602			1,662		1,602
Net current		assetsi(liabilities)		B~2	271,186			271,186		313,599
Total assets less		current liabilities		B13						313,599
Creditors: amounts		falling due after
one year	(Note		20)	B14
Provisions for liabilities				B15
Total net assets orliabilities Funds ofthe Charity				B&8	271,186			271,186		.313,599
Endowment funds	(Note		27)	B17
Restricted income	funds		(Note 27)	B18
Unrestricted funds Revaluation reserve				B&9 B20	271,186			271,'I86		313,599
			Total funds	B21
Signed by one or two the trustees	trustees		on behalf of all		Signature		Print	Name		Date of approval
									d	mm/
									'll	lo ZOQ

This standard	This standard	This standard	list ofaccounting policies has been applied by the charity except for those ticked "No" or "Nla". When: a	list ofaccounting policies has been applied by the charity except for those ticked "No" or "Nla". When: a	list ofaccounting policies has been applied by the charity except for those ticked "No" or "Nla". When: a
different or		additional		policy	has been adopted then thisis detailedin the box below.
Recognition			ofincome		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	N/a
					~ the monetary value can be measured with sufficient reliability.
Offsetting					There has been no offsetting ofassets and liabilities, or income and expenses, unless required permitted by the FRS 102SORP or FRS 102.	or
Grants and donations					Grants and donations are only included in the SoFA when the general income recognition
					criteria are met (5.10to 5.12FRS 102SORP).		Yes	No	N/a
					In the case ofperformance related grants, income must only be recognised to the extent
					that the charity has provided the specified goods or services as entitlement to the grant
Legacies					Legacies are included in the SOFA when receipt is probable, that is, when there has
					been grant ofprobate, the executors have established that there are sufficient assets in		Yes	No	N/a
					the estate and any conditions attached to the legacy are either within the control ofthe
					charity or have been met.
Government			grants		The charity has received government grants in the reporting period		Yes	No	N/a
					Gift Aid receivable is included in income when there isa valid declaration from the donor.
Tax reclaims			on		Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and is		Yes	No	N/a
donations		and gifts			treated as an addition to the same fund as the initial donation unless the donor or the
					terms ofthe appeal have spedfied otherwise.
Contractual performance grants			income and related		This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.		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 ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time oftheir receipt and they are recognised on receipt.		Yes	No	N/a
					In the reporting period in which the stocks are distributed, they are recognised as an
					expense at the carrying amount ofthe 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 ofsale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance		Yes	No	N/a
					sheet. On its sale the value ofstock is charged against 'Income from other trading
					activities' and the proceeds from sale are also recognised as 'Income from other trading
					activities'.
					Goods donated for on-going use by the charity are recognised as tangible fixed assets		Yes	No	N/a
					and induded in the SoFA as incoming resources when receivable.				v'
					Gifts in kind for use by the charity are included in the SoFA as income from donations		Yes	No	N/a
					when receivable.
Donated services and facilities					Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value ofthe gift can be measured reliably.		Yes	No	N/a
					Donated services and facilities that are consumed immediately are recognised as income		Yes	No	N/a
					with an equivalent amount recognised as an expense under the appropriate heading in
					the SOFA.
Supportcosts					The charity has incurred expenditure on support costs.		Yes	No	N/a
Volunteer	help				The value of any voluntary help received is not included in the accounts but is described in the trustees' annual reporL
Income from			interest,		This is induded in the accounts when receipt is probable and the amount receivable can		Yes	No	N/a
royalties and			dividends		be measured reliably.
Income from			membership		Membership subscriptions received in the nature ofa gift are recognised in Donations		Yes	No	N/a
subscriptions					and Legacies.
					Membership subscriptions which gives a member the right to buy services or other		Yes	No	N/a
					benefits are recognised as income earned from the provision ofgoods and services as
					income from charitable activities.

Settlement ofinsurance claims	Inaurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS 102SORP) and are included as an item ofother	Inaurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS 102SORP) and are included as an item ofother		Yes	No	N/a
	income in the SoFA.
						v
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale ofinvestments any gain or loss resulting from revaluing investments to market value atthe end of	and the		Yes	No	N/a
	year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there isa legal or constructive obligation committing the charity to pay out resources and the amount obligation can be measured with reasonable certainty.	ofthe		Yes	No	N/a
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and its compliance with regulation and good practice.			Yes	No	N/a
	Support costs include central functions and have been allocated to activity cost categories orra basis consistent with the use ofresources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.			Yes	No	N/a
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level service or output to be provided, such grants are only recognised in the SoFA once recipient ofthe grant has provided the specified service or output.	of the		Yes	No	N/a
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity realistically avoid the commitment, a liability for the full funding obligation must be recognised.	to		Yes	No	N/a
Redundancy cost	The charity made no redundancy payments during the reporting period.			Yes	No	N/a
Deferred income	No material item ofdeferred income has been included in the accounts.			Yes	No	N/a
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts			Yes	No	N/a
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the reporting date			Yes	No	N/a
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,FRS 102SORP.			Yes	No	N/a
2.4ASSETS
Tangible fixed assets for use by charity	These are capitalised ifthey can be used for more than one year, and cost at least They are valued at cost.			Yes	No	N/a
	The depreciation rates and methods used are disclosed in note 14.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15			Yes	No	N/a
	They are valued at cost.
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and			Yes	No	N/a
	maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.				V
				Yes	No	N/a
	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 end. The same treatment is applied to unlisted investments unless fair value cannot be			Yes	No	N/a
	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 maturity date ofless than 1 year are treated as current asset investments	a		Yes	No	N/a
Stocks and work in pfogl'ess	Stocks held for sale as part ofnon-charitable trade are measured at the lower or cost realisable value.	or net			No	N/a
					V	v'
	Goods orservices provided as part ofa charitable activity are measured at net realisable based on the service potential provided by items ofstock.		value		No	N/a
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.'			Yes	No	N/a
						v
Debtors	Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after anv trade discounts or amount advanceri bv the r.haritv Suhsenuenilv				No	N/a

	they are measured at the cash	they are measured at the cash	orother	consideration expected to be received.
Current asset investments	The charity equivalents equivalents meet short	has has investments which it holds for resale or pending their sale and cash and cash with a maturity date less than one year. These include cash on deposit and cash with a maturity date ofless than one year held for investment purposes rather than to term cash commitments as they fall due.					No	N/a
	They are valued at fair value except where they qualify as basic financial instruments.					Yes	No	N/a
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE

											~			~		~
Note 3						Analysis of			income
																	Restricted
																Unrestricted	income	Endowment
							Anal	sis								funds	funds	funds	Torsi funds f	Prior year f
Donations and legacies:				Donations Gift Aid		and	ifts									55,088 11382			55,088 11382	112328 17779
				Le acies
				General	grants		provided		by government/other
				charities
				Membership subscriptions						and		sponsorships
				which are		in substance		donations
				Donated	goods,		facilities		and		services
				Other
															Total	66,470			66,470	' 430,107
Charitable
activities:
				Other
															Total
Other trading
activities:
				Other
															Total
Income from				Interest income
investments:			Dividend		income
			Rental and			leasin income
			Other													6627			6627	7,586
															Total	6,627			6627
Separate
material		item
ofincome:
															Total
Other:			Conversion			ofendowment				funds		into		income
			Gain on disposal for charit 's own				ofa tangible use				fixed asset				held
			Gain on disposal				ofa programme						related
			investment
			Royalties		from the exploitation						of	intellectual
				ro e ri		hts
			Other
														Total
TOTAL INCOME																73,097			73,097	137,693
Other information:
All Income In the prior year was unrestricted (please provide description and amounts)										except			for:		N/A
Where any		endowment fund				is converted		into income						in the
reporting	period,			please give the reason for						the	conversion.
															N/A
Within the		income		items above the following						Items		are
material: (please				disclose	the nature, amount					and		any		prior
year amounts)
															N/A

13.1	Ana	lysis ofgrants paid	(included in cost ofcharita	ble activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Supportcosts	Total
Activi Activl Activi Activit Activi Activi Activit	or or or or or or or	pro ect 1 roect2 ro'act 3 ro'act 4 ro'ect 5 ro'act 6 ro'ect 7	18,502 39,685 12,081 6,626 3737 15,283 4,562		Nil NIL Nil Nil Nil Nil	18,502 39,685 12,081 6,626 3,737 4,562 15,283
		Total
						100,476

ii/ly charity has made grants to the context ofits grantmaking. purpose ofthe grant and total charity's web site.	particular institutions that are material in Details ofthe institution supported, paid to each institution is available on the No	particular institutions that are material in Details ofthe institution supported, paid to each institution is available on the No	particular institutions that are material in Details ofthe institution supported, paid to each institution is available on the No	Please provide details ofcharity's URL. Provide details
				below
Names ofinstitution			Purpose	Total amount of
				rants aid R
Build TFT,Cambodia			School buildings and refurbishments	18,502
Kigezi Orphan Childrens	Charity, Uganda		Land purchase, Food, school running costs	39,685
Kwa Mkono, Tanzania St Lilliane Orphanage, Uganda Salaama School for Blind, Uganda Tunaweza Foundation, Uganda Sucheta Kriplani Shiksha Niketan, india Total grants toinstitutions in reporting period Other unanalysed grants			School Fees and running costs Clothing, utilities 8 support costs Food 8 Braillie paper School Fees School fees and support costs	12,081 6,626 3,737 4,562 15,283 100,476 7,981
TOTAL GRANTS PAID
				108,457

debto	rs orprepayments.	rs orprepayments.
19.1	Analysis ofdebtors
Trade	debtors
Prepayments		and accrued income

Trade debtors
Prepayments	and accrued income
Other debtors

	This	year f	Last year E
Total

					Amounts	falling due	falling due	Amounts	falling due after	falling due after
					within	one	year	more	than	one year
					This year f	Last year f		This year		Last year
Accruals	for grants	payable
Bank loans and overdrafts
Trade creditors
Payments	received	on	account for contracts or
performance-related		grants
Accruals	and deferred		income
Taxation	and social	security
Other creditors					1,602		1,602
				Total

Note	24	Cash	at bank and in hand
						This year	Last year
Short Short	term cash investments term deposits		(less than 3months	maturity	date)	E
Cash	at Bank
Other						71,631	97,422
Total
						71,631