## ## ## ## ## |||||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|| ##