2022-12-31-accounts

Note 2			Accounting policies
2.2 INCOINE This standard list ofaccounting policies //as been applied by the charity except for those ticked "Vo"or "N/a". Where a di/ferent or additional policy has been adopted then this is detailed in 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 ~ the monetary value can be measured with sufficient reliability.		Yes	No	N/a
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 Legacies	donations		Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS 102SORP). In the case of performance 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 are induded in the SOFA when receipt is probable, that is, when there has 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		Yes Yes	No No	N/a N/a
			or have been met.
					Yes	No	N/a
Government	grants		The charity has received government grants in the reporting period
Tax reclaims on donations and gifts			Gift Aid receivable is included in income when there isa valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.		Yes	No	N/a
Contractual income and performance 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
grants			Donated goods are measured at fair value (the amount for which the asset could be
Donated goods			exchanged) unless impractical to do so. The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value ofthose gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an 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 ofsale, and recognised in 'income from other trading activities' with the corresponding stock recognised in the balance 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		Yes Yes	No No	N	/a N/
			activities'.
			Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.		Yes	No		N
			Gifts in kind for use by the charity are included in the SoFA as income from donations		Yes	No		N
			when receivable.
Donated facilities	services and		Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.		Yes	No		N
			Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in		Yes	No
			the SOFA.
					Yes	No
Supportcosts			The charity has incurred expenditure on support costs.
			The value ofany voluntary help received is not included in the accounts but is described
Volunteer help			in the trustees' annual report.
Income	from interest,		This is included in the accounts when receipt is probable and the amount receivable can		Yes	No
royalties	and dividends		be measured reliably.
Income	from membership Membership subscriptions received in the nature ofa gift are recognised in Donations				Yes	No
subscriptions			and Legacies.
			Membership subscnptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as		Yes	No
			income from charitable activities.

Settlement ofinsurance claims		Insurance claims are only induded in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS 102SORP) and are included as an item ofother income in the SoFA.		Yes	No	N/a
Investment gains and losses		This includes any realised or unrealised gains orlosses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end ofthe year,		Yes	No	N/a
2.3 EXPENDITURE AND LIABILITIES
Liability recognition		Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount ofthe obligation can be measured with reasonable certainty.		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 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.		Yes	No	N/a
Grants with performance conditions		Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe grant has provided the specified service or output.		Yes	No	N/a
Grants payable without performance conditions		Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.		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 102SORP. Subsequent measurement is as per paragraphs 11.17to 11.19, FRS 102SORP.		Yes	No	N/a
2.4ASSETS
Tangible fixed assets for use by charity		These are capitalised if they 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 maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.		Yes	No	N/a
		They are valued at cost.		Yes	No	N/a
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 measured reliably in which case it is measured at cost less impairment.		Yes	No	N/a
		Investments held for resale or pending their sale and cash and cash equivalents with a maturity date ofless than 1 year are treated as current asset investments		Yes	No	N/a
Stocks and work in progress	Stocks held for sale as part of non-charitable trade are measured at the lower orcost or net realisable value.			Yes	No	N/a
	Goods or services 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
Debtors	Debtors (including trade debtors and loans receivable) are measured on initial recognition at aaiiiamani amniini after anv irate dtaraunta nr amnuni advanrad hv iha rhaiiiv Suhaaniianilv				No	v' N/a

Note 3					Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome	Analysis ofincome
																		Restricted
																	Unrestricted	income	Endowment
Donations and legacies:		Donations Gift Aid Le acies				and		Anal ifts		sis							funds 177022 35710	funds	funds	Total funds 8 177022 35710	Prior year 161203 35456
		General		grants				provided			by government/other
		charities
		Membership					subscriptions				and		sponsorships
		which are			in		substance			donations
		Donated			cods,			facilities			and		services
		Other
																Total	212,732
Charitable
activities:
		Other
																Total
Other trading
activities:
		Other
																Total
Income from		Interest	income
investments:		Dividend		income
		Rental and				leasin			income
		Other																		5648	5994
																Total	5,648
Separate
material item
ofincome:
																Total
Other:	Conversion				of endowment						funds		into		income
	Gain on disposal of for chant 's own use								a tangible			fixed asset				held
	Gain on disposal							of	a programme					related
	investment
	Royalties			from			the exploitation					of intellectual
		ro ert	ri	hts
	Other
															Total
TOTAL INCOME																	218380			218380	202653
Other information:
All income in the prior year was unrestricted (please provide description snd 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 year amounts)	disclose		the			nature,			amount		snd		any		prior
																N/A

13.1	Anal	ysis	ofgrants paid	(included in cost ofcharita	ble activities)
				Grants to	Grants to
		Analysis		institutions	individuals	Support costs	Total
Activi	or	ro'ect	1	75,090		Nil	75,090
Activi	or	ro'ect	2	119,009		NIL	119,009
Activi	or	ro'ect	3	11,059		Nil	11059
Activi	or	roect4		3250		Nil	3250
Activi	or	ro'ect	5	5884		Nil	5884
Activi Activi	or or	ro'ect ro'ect	6 7	2,601 2,928		Nil	2,928 2,601
			Total

13.2Grants made to institutions	13.2Grants made to institutions	13.2Grants made to institutions	13.2Grants made to institutions	13.2Grants made to institutions
My charity has made grants toparticularinstitutions that are materialin the context ofits grantmaking. Details oftheinstitution supported, purpose ofthe grant and total paid to each institution is available on the									Please provide details ofcharity's URL.
charity's web site.						No			Provide details
									below
Names of	institution			Purpose					Total amount of rants aid R
Build TFT,Cambodia				School buildings and refurbishments,						75,090
				construction oftubewells
Kigezi Orphan Childrens		Charity, Uganda		Construction ofOrphanage,		Purchase		of		119,009
				Ambulance, Musical band
				instrumenst, Food, school	running		costs
Kwa Mkono, Tanzania				School Fees and running	costs					11,059
HUGS, Uganda Salaama School for Blind, Uganda St Lilliane Orphanage, Uganda SUV,StVincent				Clothing, utilities & support Food & Braillie paper Utilities and staff Books and Hygiene kits		costs				3,250 5,884 2,928 2,601
Total grants toinstitutionsin Other unanalysed grants	reporting period									219,821 4,393
TOTAL GRANTS PAID
										224,214

debto	rs orprepayments.	rs orprepayments.
19.1	Analysis ofdebtors			This year	Last year
Trade	debtors
Prepayments		and accrued income		19,390	18,855
			Total

19.2 Analys	is ofdebtors recoverable in more than 1 year	(included in debtors above)
Trade debtors		This year f	Last year f
Prepayments	and accrued income
Other debtors

					Amounts	falling due	falling due	Amounts	falling due after	falling due after
					within	one	year	more	than	one year
					This year f	Last year		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