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