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2022-03-31-accounts

Giving Impetus to Voluntary Effort Annual Report and Accounts For the year ended 31 March 2022

Charity Registration No. 1100104 Company Registration No. 04629182 (England and Wales)

Giving Impetus to Voluntary Effort Contents For the year ended 31 March 2022

PAGE
Legal and Administrative Information 1
Trustees report 2-5
Independent Audittors Report 6-9
Statement of Financial Activities 10
Balance Sheet 11
Cashflow statement 12
Notes forming part of the Financial Statements 13-16

Giving Impetus to Voluntary Effort Legal and Administrative Information For the year ended 31 March 2022

Charity Name

Giving Impetus to Voluntary Effort

Charity Number 1100104 Company Number 04629182 Trustees Govinda Krishna Babu Asaithambi Vinish Dureja Neha Joshi Shailesh Madan Rao Tekurkar Registered Office 85 Saxonbury Avenue Sunbury-On-Thames England TW16 5HA Auditors Moore Kingston Smith LLP 6th Floor 9 Appold Street London EC2A 9AP

1

Trustees' Report For the year ended 31st March 2022

The Board of Trustees present their report and the audited financial statements for the year ended 31[st] March 2022. The Trustees confirm that the financial statements of the Company have been prepared in accordance with the accounting policies set out in the notes to the accounts. Financial statements comply with the Charities Act 2011, the Charity’s Memorandum and Article of Association and Accounting and Reporting by Charities : Statement of Recommendation Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102).

Objectives and activities for the public benefit:

The objects of the charitable company, as set out in the governing document are

  1. To relieve poverty, advance education and protect health amongst disadvantaged persons living in poor countries, especially but not exclusively withing Asia;

  2. To advance the education of the general public in the undertaking of initiatives taking place to relieve poverty, advance education and protect health amongst poor people.

From the review of activities, the Trustees are confident that they have demonstrated how they have complied with the duty of Charities Act 2011 to have regard to guidance published by the Charity Commission on the operation of the Charity for the Public Benefit. The guidance is fully borne in mind by the Trustees when setting the strategic plan

Structure, Governance and management:

The company is limited by guarantee and does not have any share capital. The Trustees when complete consist of at least four and not more than twelve individuals, all of whom have to be members. A minimum of two Trustees must be ordinarily resident in the United Kingdom and at all times two of the trustees should be nominees of Give Foundation (a non-profit registered in India)

There are currently 4 trustees who are also the members of the company. One third (or a number nearest to one third) must retire at each AGM, those longest in office

2

retiring first and the choice between any equal service being made by drawing lots. A retiring Trustee shall be eligible for reappointment.

In the event of the company being wound up, the liability in respect of guarantee is £1.

The company is a registered charity (number: 1100104).

The Company considers its Key management personnel to comprise of the Board of Trustees. No member of the Board received remuneration or other compensation for their services during the year.

Risk Management:

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurances against fraud and error.

The main risk to which the charity is subject to ensure that’s funds raised go directly to cause they are raised for and no funds go astray.

We conduct a thorough due diligence of non-profit partner entities. As part of the due diligence process, we collect bank account particulars and all remittances of funds are made directly to these bank accounts. Campaigns that are directly linked to a non-profit partner are settled to that partners account and campaigns where the funds are collected for a particular purpose are settled to the account of partners identified for the cause.

Plans for the future:

The Trustees intend to continue raising funds and disbursing funds as per the objects. There are no foreseeable changes to the operations of the organisation.

Financial Review:

The annual accounts of the Company were prepared on accrual basis.

Income for the year from grants and donations amounted to £ 4,262,889 which comprised of restricted donations of £ 3,509,676 and unrestricted donations of £753,213.

Funds of £2,295,996 were transferred or formally committed to be paid as at the year-end for charitable activities.

3

Reserves Policy:

The Company does not currently have any formal reserve policy. The Trustees have considered the level of operating expense required bearing in mind that the Company has no employees and no significant commitments.

The reserves in the company are for an amount total amount of £ 1,972,695 which comprises of restricted funds of £ 1,784,325 and unrestricted funds of £188,370.

Fund accounting:

Donations are categorised as restricted or unrestricted. Unrestricted funds are those which are available for the general purposes of the Charity at the discretion of the Trustees. Restricted funds are utilised for the purpose specified by the donors.

Incoming resources

Donations and grants are recognised as income to the extent they are utilised in the year. Any balance of funds are carried forward in the financials as a current liability.

Statement of Trustees' Responsibilities

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

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• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and Charities Act 2011. 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.

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company’s auditor is unaware; and

• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the reparation and dissemination of financial statements may differ from legislation in other jurisdictions.


Neha Joshi

Trustee

Date: 30.01.2023

5

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF GIVING IMPETUS TO VOLUNTARY EFFORTS

Opinion

We have audited the financial statements of Giving Impetus to Voluntary Efforts (‘the company’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

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We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Other matters

The corresponding figures in the financial statements of Giving Impetus to Voluntary Efforts were not audited as the charitable company did not require a statutory audit under the Companies Act 2006 and the Charities Act 2011 in the prior year.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 5, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

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We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

8

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

James Saunders (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor

Date: 31 January 2023 6[th] Floor 9 Appold Street London EC2A 9AP

9

Giving Impetus to Voluntary Effort Statement of Financial Activities For the year ended 31 March 2022

Note
INCOME AND ENDOWMENTS FROM:
Donations and grants
3
Other
4
Total
EXPENDITURE ON:
Restricted
Funds
2022
£
3,509,676
-
3,509,676
Unrestricted
Funds
2022
£
696,915
56,298
753,213
Total
Funds
2022
£
4,206,591
56,298
4,262,889
Unrestricted
Funds
2021
£
3,658
556
4,214
Charitable activities
5
1,725,351 570,645 2,295,996 4,094
Total
Net Income/(Expenditure)
Transfers between funds
10
Net movement in funds
Reconciliation of funds:
1,725,351
1,784,325
-
1,784,325
570,645
182,568
-
182,568
2,295,996
1,966,893
-
1,966,893
4,094
120
-
120
Total Funds brought forward - 5,802 5,802 5,682
Total Funds carried forward 1,784,325 188,370 1,972,695 5,802

10

Giving Impetus to Voluntary Effort Balance Sheet For the year ended 31 March 2022

Balance Sheet
For the year ended 31 March 2022
For the year ended 31 March 2022 For the year ended 31 March 2022
2022 2021
Note £ £ £ £
Current Assets
Cash at bank 2,620,933 85,507
2,620,933 85,507
Creditors: Amounts falling due
within one year 9 (648,238) (79,705)
Net current assets 1,972,695 5,802
Net assets 1,972,695 5,802
Funds
Unrestricted funds 10 188,370 5,802
Restricted funds 10 1,784,325
Total Funds/(Deficit) 10 1,972,695 5,802

These financial statements have been prepared in accordance with the special provisions for companies under part 15 of the Companies Act 2006.

Approved by the Trustees on …........................... and signed on their behalf by:30.01.2023

................................................................ Nebel

Trustee

Neha Joshi

Company Registration No. 04629182

The notes on pages 13 to 16 form part of these financial statements.

11

Giving Impetus to Voluntary Effort Cashflow Statement For the year ended 31 March 2022

Giving Impetus to Voluntary Effort
Cashflow Statement
For the year ended 31 March 2022
Year ended Year ended
Notes 2022 2021
£ £
Net cash flow generated from operating activities (i) 2,535,426 76,366
Net increase / (decrease) in cash and cash equivalents
2,535,426 76,366
Cash and cash equivalents at the start of the year 85,507 9,141
Cash and cash equivalents at the end of the year 2,620,933 85,507
Cash and cash equivalents consisted of:
Cash in hand and at the bank 2,620,933 85,507
(i) Reconciliation of net income/(expenditure) to net cash flow from operating activities
£ £
Net income for the year 1,966,893 120
Adjustments for :
Increase/(decrease) in creditors 568,533 76,246
Net cash provided by operating activities 2,535,426 76,366

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Giving Impetus to Voluntary Effort Notes to the Financial Statements For the year ended 31 March 2022

1 Accounting Policies

Charity information

Giving Impetus to Voluntary Efforts is a Charitable company limited by guarantee incorporated and registered in England and Wales. The registered office is 85 Saxonbury Avenue, Sunbury-On-Thames, England, TW16 5HA.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Charitable Company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by

guarantee and therefore has also prepared its financial statements in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (The FRS 102 Charities SORP), the Companies Act 2006 and Charities Act 2011.

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

The principal accounting policies, which are applied consistently, are set out below.

Going Concern

1.2 The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern.

Increased fundraising is expected in the coming financial year and the cash flow forecasts have been prepared to cover a period of at least one year from the date of approval of the financial statements showing that the charitable company can continue as a going concern.

Status

1.3 The company is limited by guarantee and does not have share capital. There are currently 4 Trustees who are also the members of the company. In the event of the company being wound up, the liability in respect of guarantee is limited to £1.

The company is a registered charity (number: 1100104).

Incoming Resources

Resources Expended

Governance costs relate to the direct running of the Charity allowing the Charity to operate and generate the information required for public accountability. These costs have all been allocated to charitable activities.

Fund Accounting

1.6 Unrestricted funds are those which are available for the general purposes of the Charity at the discretion of the Trustees.

Designated funds comprise those unrestricted funds where the trustees, at their discretion, have created a fund for a specific purpose.

Giving Impetus to Voluntary Effort does not currently have any restricted funds.

Taxation

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Giving Impetus to Voluntary Effort Notes to the Financial Statements For the year ended 31 March 2022

1.8 Critical Accounting Estimates and Areas of Judgement

Preparation of the accounts requires the Trustees to make significant judgements and estimates. The trustees have considered whether the donations that are processed through the giving site are under their control and should therefore be recognised in these financial statements or whether alternatively the donations are not under their control and should therefore not be recognised in these financial statements. After reviewing the revenue recognition criteria of FRS102 and the Charity SORP, they have concluded that they have no control over the donations and are acting as ‘agent’ rather than ‘principal’ in the transactions, and so have only recognised the administrative charge element of the donations processed on the giving platform as the charity’s income.

1.9 Basic financial assets

Basic financial assets, which include receivables and cash and bank balances, are initially measured at the amount receivable and subsequently adjusted for any impairment or other change in consideration expected to be received on settlement.

1.10 Basic financial liabilities

Basic financial liabilities, including trade payables, are initially measured at the amount payable and subsequently adjusted for any change in consideration expected to be paid on settlement.

1.11 Short term benefits

Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.

2. Net expenditure for the year

This is stated after charging:
Audit fee
Unrestricted
2022
£
13,775
Unrestricted
2021
£
-
Accountancy fee 1,320 1,350
3.
Voluntary Income - Donations and grants
Restricted
2022
£
Unrestricted
2022
£
Total
2022
£
2021
£
Corporate donations
UHNI and foundation donations
Other donations
3,426,620
83,056
439,436
140,389
117,090
3,866,056
223,445
117,090
-
-
3,658
Total 3,509,676 696,915 4,206,591 3,658
Donations and grants in 2021 were unrestricted.
4.
Other Income
Administrative donation- Crowdfunding
Restricted Unrestricted Total
2022
£
56,298
Unrestricted
2022 2022 2021
£ £
556
56,298

Other income in 2021 were unrestricted

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Giving Impetus to Voluntary Effort Notes to the Financial Statements For the year ended 31 March 2022

5. Expenditure

Expenditure
Support costs allocated to activities
Financial Expenses
Bank Charges and other expenses
Stripe - Processing Fees
Accountancy fees
Govenance costs
Audit fees
Expenduture on charitable activites
Donations/grants
Unrestricted
2022
£
22,339
12,497
1,320
13,775
520,713
570,645
Restricted
2022
£
1,725,351
1,725,351
Total
2022
£
-
22,339
12,497
1,320
13,775
2,246,064
2,295,996
2021
£
40
347
2,357
1,350
-
-
4,094

6. Employee Costs

Average number of employees
The average monthly number of employees were:
No (2021: no) employee received remuneration of more than £60,000.
2022
-
2021
-

7. Trustees and Key Management Personnel

The Charity considers key management personnel to comprise the Trustees and the CEO. The total employment benefits of key management personnel were £nil (2021: £nil).

During the year Trustees received £nil (2021: £nil) for the reimbursement of expenses.

8. Taxation

The Company is not liable to Corporation Tax as the income is of an exempt nature.

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Giving Impetus to Voluntary Effort Notes to the Financial Statements For the year ended 31 March 2022

9. Creditors: Amounts falling due within one year

Other creditors
Accruals
2022
£
610,499
37,739
648,238
2021
£
78,355
1,350
79,705

Included in creditors is deferred income of £nil (2021: £nil).

10. Movement in Funds

At 1 April
2021
£
-
5,802
At 1 April
2020
£
-
5,682
11.
Allocation of Net Assets between Funds
Restricted funds
Restricted funds
Unrestricted Funds
Unrestricted Funds
Income
£
3,509,676
753,213
Income
£
-
4,214
Expenditure
£
(1,725,351)
(570,645)
Expenditure
£
-
(4,094)
Current
Assets
£
1,784,325
836,608
2,620,933
Transfers
£
-
-
Transfers
£
-
-
Current
Liabilities
£
-
(648,238)
(648,238)
2022
At 31 March
2022
£
1,784,325
188,370
At 31 March
2021
£
-
5,802
Total
£
1,784,325
188,370
Restricted funds
Unrestricted funds
Total funds
1,972,695
Restricted funds
Unrestricted funds
Total funds
Current
Assets
£
-
85,507
85,507
Current
Liabilities
£
-
(79,705)
(79,705)
2021
Total
£
-
5,802
5,802

12. Related Party Transactions

There were no related party transactions during either year.

13. Financial and capital commitments

As at 31 March 2022 the charity had capital commitments of £nil (2021: £nil).

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