||Page||
|---|---|---|
|Report ofthe Trustees|1to4||
|Report ofthe Independent<br>Auditors|5 to|8|
|Statement ofFinancial Activities|||
|Statement ofFinancial Position|10||
|Statement ofCash Flows|||
|Notes to the Statement ofCash Flows|||
|Notes to the Financial Statements|13 to|18|
|Detailed Statement of Financial Activities|19||





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||||||||28,2.22|28,2.21|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Total|
||||||fund|funds|funds|funds|
|||||||||as restated|
|||||Notes|||||
|INCOME AND ENDOWMENTS|||FROII||||||
|Donations|and legacies||||16,648|1,180,048|1,196,696|953,917|
|Other trading<br>activities|||||433||433|11|
|Investment|income|||||||4|
|Total|||||17,081|1,180,048|1,197,129|953,932|
|EXPENDITURE ON|||||||||
|Raising funds|||||251||251|321|
|Charitable|activities||||||||
|Bega Kwa|Bega in Uganda||||2,207|624,759|626,966|372,131|
|Other|||||10,980||10,980|840|
|Total|||||13,438|624,759|638,197|373,292|
|NET INCOME|||||3,643|555,289|558,932|580,640|
|RECONCILIATION||OF FUNDS|||||||
|Total funds|brought|forward|||3,383|779,281|782,664|202,024|
|TOTAL FUNDS CARRIED FORWARD|||||7,026|1,334,570|1,341,596|782,664|





|||||28,2.22|28.2.21|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||||||as restated|
||Notes|||||
|CURRENT ASSETS||||||
|Debtors||228|1,788|2,016|558,277|
|Cash at bank||17,598|1,332,782|1,350,380|224,987|
|||17,826|1,334,570|1,352,396|783,264|
|CREDITORS||||||
|Amounts<br>falling due within one year|12|(10,800)||(10,800)|(600)|
|NET CURRENT ASSETS||7,026|1,334,570|1,341,596|782,664|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||7,026|1,334,570|1,341,596|782,664|
|NET ASSETS||7,026|1,334,570|1,341,596|782,664|
|FUNDS|13|||||
|Unrestricted<br>funds||||7,026|3,383|
|Restricted<br>funds||||1,334,570|779,281|
|TOTAL FUNDS||||1,341,596|782,664|





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|||||28.2.22|28.2.21|
|---|---|---|---|---|---|
||||||as|
||||||restated|
||||Notes|||
|Cash flows from||operating|activities|||
|Cash generated|from operations|||1,125,393|24,163|
|Net cash provided||by operating<br>activities||1,125,393|24,163|
|Cash flows from||investing|activities|||
|Interest received||||||
|Net cash provided||by investing<br>activities||||
|Change<br>in cash||and cash|equivalents|||
|in the reporting||period||1,125,393|24,167|
|Cash and cash|equivalents||at the|||
|beginning<br>ofthe||reporting|period|224,987|200,820|
|Cash and cash|equivalents||at the end|||
|ofthe reporting||period||1,350,380|224,987|





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|RECONCILIATION<br>|OF NET I|NCOIIE TO NET CASH FLOW FROM|OPERATING ACT|IVITIES|
|---|---|---|---|---|
||||28.2.22|28.2.21|
|||||as|
|||||restated|
||||F|F|
|Net income for the|reporting|period (as per the Statement of|||
|Financial Activities)|||558,932|580,640|
|Adjustments<br>for:|||||
|Interest received||||(4)|
|Decrease/(increase)|in debtors||556,261|(556,473)|
|Increase<br>in creditors|||10,200||
|Net cash provided|by operations||1,125,393|24,163|



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|ANALYSIS OF CHANGES<br>IN NET F|UNDS|||
|---|---|---|---|
||At 1.3.21|Cash flow|At 28.2.22|
|||F||
|Net cash||||
|Cash at bank|224,987|1,125,393|1,350,380|
||224,987|1,125,393|1,350,380|
|Total|224,987|1,125,393|1,350,380|





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|Financial|Activiti|Activiti|es<br>in administrative<br>expen|es<br>in administrative<br>expen|es<br>in administrative<br>expen|ses.|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Cash and|cash||uivalents||||||||||
|Cash and|cash||equivalents||in the Statement of Financial||||Position|comprise cash at bank and in<br>hand|||
|and short|term||deposits|with an original||maturity|date||of three|months|or less. Bank overdrafts<br>are||
|disclosed|within||creditors||on the Statement|of Financial||Position.|||||
|DONATIONS||AND LEGACIES|||||||||||
||||||||||||28.2.22|28.2.21|
|||||||||||||as|
|||||||||||||restated|
|||||||||||||F|
|Donations|||||||||||19,154|386,890|
|Gift aid|||||||||||2,035|4,371|
|Grants|||||||||||1,175,507|562,656|
||||||||||||1,196,696|953,917|
|Grants received,|||included||in the above, are as follows:||||||||
||||||||||||28.2.22|28.2.21|
|||||||||||||as|
|||||||||||||restated|
|||||||||||||E|
|Grant|||||||||||||
||||||||||||1,175,507|562,656|





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|3.|OTHER TRADING ACTIVITIES|OTHER TRADING ACTIVITIES|OTHER TRADING ACTIVITIES|||||
|---|---|---|---|---|---|---|---|
|||||||28.2.22|28.2.21|
||||||||as|
||||||||restated|
||||||||F|
||Fundraising|events||||433|11|
|4.|INVESTMENT||INCOIIE|||||
|||||||28.2.22|28.2.21|
||||||||as|
||||||||restated|
|||||||F|F|
||Deposit account interest||||||4|
|S.|RAISING FUNDS|||||||
||Raising donations<br>and legacies|||||||
|||||||28.2.22|28.2.21|
||||||||as|
||||||||restated|
||Sundries|||||251|321|
|6.|CHARITABLE||ACTIVITIES COSTS|||||
||||||||Grant|
||||||||funding<br>of|
||||||||activIes|
||||||||(see note|
||||||||7)|
||Bega Kwa|Bega in Uganda|||||626,966|
|7.|GRANTS|PAYABLE||||||
|||||||28.2.22|28.2.21|
||||||||as|
||||||||restated|
|||||||F||
||Bega Kwa|Bega in Uganda||||626,966|372,131|
||The total grants||paid to institutions|during the|year was as follows:|||
|||||||28.2,22|28.2.21|
||||||||as|
||||||||restated|
||||||||F|
||Bega Kwa|Bega Limited (a charity||registered|in Uganda)|626,966|372,131|





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|||||Governance||
|---|---|---|---|---|---|
||||Finance|costs<br>f|Totals|
|Other|resources|expended|180|10,800|10,980|



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||been restated to include|the income and the debtor amounting<br>tof553|the income and the debtor amounting<br>tof553|,906.||
|---|---|---|---|---|---|
|11.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR||||
|||||28.2.22|28.2.21|
||||||as|
||||||restated|
||||||F|
||Trade debtors||||553,906|
||Other debtors|||2,016|4,371|
|||||2,016|558,277|
|12.|CREDITORS: AMOUNTS||FALLING DUE WITHIN ONE YEAR|||
|||||28.2.22|28.2.21|
||||||as|
||||||restated|
|||||f||
||Other creditors|||10,800|600|





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|MOVEMENT<br>IN FU|NDS|||||
|---|---|---|---|---|---|
|||||Net||
|||||movement|At|
||||At 1.3.21|in funds|28.2.22|
||||F|F||
|Unrestricted<br>funds||||||
|General<br>fund|||3,383|3,643|7,026|
|Restricted funds||||||
|Bega Kwa Bega Uganda||Admin|83,028|241,029|324,057|
|School Construction|Project||694,354|302,615|996,969|
|Education 8 Sponsorship|||1,899|11,645|13,544|
||||779,281|555,289|1,334,570|
|TOTAL FUNDS|||782,664|558,932|1,341,596|
|Net movement<br>in funds,||included|in the above are as follows:|||
||||Incoming|Resources|Movement|
||||resources|expended|in funds|
||||F|F||
|Unrestricted<br>funds||||||
|General<br>fund|||17,081|(13,438)|3,643|
|Restricted funds||||||
|Bega Kwa Bega Uganda||Admin|305,986|(64,957)|241,029|
|School Construction|Project||861,167|(558,552)|302,615|
|Education<br>&Sponsorship|||12,145|(500)|11,645|
|Water|||750|(750)||
||||1,180,048|(624,759)|555,289|
|TOTAL FUNDS|||1,197,129|(638,197)|558,932|



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|Comparati|ve|s<br>for|move|ment<br>in fund|s||||
|---|---|---|---|---|---|---|---|---|
|||||||Net|Transfers||
||||||At|movement|between|At|
||||||29.2,20|in funds|funds|28.2.21|
||||||F||F||
|Unrestricted||funds|||||||
|General fund|||||27,529|50,323|(74,469)|3,383|
|Restricted|funds||||||||
|Bega Kwa|Bega Uganda|||Admin|174,495||(91,467)|83,028|
|School Construction|||Project|||553,906|140,448|694,354|
|Education|8|Sponsorship||||(23,589)|25,488|1,899|
||||||174,495|530,317|74,469|779,281|
|TOTAL FUNDS|||||202,024|580,640||782,664|





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|Compar|ative|net mo|vement<br>in funds,<br>included|in the above are as follows|:||
|---|---|---|---|---|---|---|
|||||Incoming|Resources|Movement|
|||||resources|expended<br>f|in funds|
|Unrestricted||funds|||||
|General|fund|||87,988|(37,665)|50,323|
|Restricted funds|||||||
|School|Construction||Project|553,906||553,906|
|Education<br>&||Sponsorship||312,038|(335,627)|(23,589)|
|||||865,944|(335,627)|530,317|
|TOTAL|FUNDS|||953,932|(373,292)|580,640|



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|||28.2.22|28.2.21|
|---|---|---|---|
||||as restated|
||||F|
|INCOIIE AND|ENDOWMENTS|||
|Donations<br>and legacies||||
|Donations||19,154|386,890|
|Gift aid||2,035|4,371|
|Grants||1,175,507|562,656|
|||1,196,696|953,917|
|Other trading|activities|||
|Fundraising<br>events||433||
|Investment<br>income||||
|Deposit account interest||||
|Total incoming|resources|1,197,129|953,932|
|EXPENDITURE||||
|Raising donations<br>and legacies||||
|Sundries||251|321|
|Charitable<br>activities||||
|Grants to Uganda||626,966|372,131|
|Support costs||||
|Finance||||
|Bank charges||180|240|
|Governance|costs|||
|Auditors'<br>remuneration||10,800||
|Accountancy|and legal fees||600|
|||10,800|600|
|Total resources|expended|638,197|373,292|
|Net income||558,932|580,640|