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2021-12-31-accounts

Reference and Administrative Reference and Administrative Details ofthe Company, iver Trustees and Advisers Page
Trustees' Report 2-10
Independent
Auditors'
Report on the Financial Statements 11-14
Statement of Financial Activities 16
Balance Sheet
Statement ofCash Flows 17
Notes tothe Financial Statements 18-34
ALBERllNE RIFT RIFT CONSERVATION SOCIETY
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPAI4Y, ITSTRUSTEES AND ADVISERS
FOR TNE YEAR ENDED 31DECEMBER 2021
Or Adrie
Mukashema
Or Brigiite Nyirambangutse
Dr Charles Kahindo Muzusa Ngsbo
Mr E lie Nizeyimano
OrJane Bemigisha
Mr John Salehe
Or Victor Nyarangi Kemro
Mrs Wivine Ntamubano (resigned 4August 2022)
Company registered
number 04103967
Charity registered
number 1102123
Registered oftlce C/0 Birdlife International
The David Attenborough
Cambddge
Buikfing, Pembroke Street
CB23QZ
Company secretary Dr Sam Kanysmlbwa
Auditor Peters Elworthy
&Moore
Chartered
Accountants
Salisbury House
and Rstutory Auditors
Station Road
Cambridge
CB1 2LA
Bankers Bank of Kigai
KN 4Ave
No12 Plot No 790
Kigall
Rwanda
Barclsys Bank Pic
Barckrys Cambridge
Cambridge
United Kingdom
CB23AX

As resisted
Unaudited
2021 2020
5 9
Cash flows from operating activities
Net cash used in operating activities 13 339,824 203,035
Cash flows from investing activities
Proceeds from the sale oftangible
fixed
assets 361,796
Purchase oftangible fixed assets (15,900) (433.122)
Income from investments 28,371 1,150
Net cash used in Investing activtges 4~71 (50,178)
Change
in cash and cash
equivalents in the year 344,295 152,859
Cash snd cash equivalents at the beginning ofthe year 183,805 30,746
Cash and cash equhralents at the end of the year 14 527,900 163,605
The notes on pages 18to34form pari ofthese financial statements

As restated
Restricted Unrestdcted Total Total
funds funds funds funds
2021 2021 2021 2020
$ $ 6
Membership -Donations 1,636 1,636
Grants 1,445,168 1W6,168 849,885
1,445,168 1,636 1,448,804 849,885
Total 2020as restated 849,885 849,885
Grants received compdses
As restated
Restricted Total Total
funds funds funds
2021 2021 2020
8 8 3
Core 4,731
Eco-School 86,868 86,868 82,561
EcoAgriculture International 885
Foundation Audemars-Waikins (FAW) 78,068 78,068
Global Nature Fund (GNF) 2,296 2,296
JRS 39.000 39,OOO 82,000
Livelihood 978,887 978,887 623,387
One Tree Planted 127,990 127,990 39,995
Seinebury's 11,386
Sustainable Development Goals Partnership (SDGP) 46385
STIFTThe Stockhrsm Movement 4,940
United Nations Environment Programme (UNEP) 85,574 85,574
Total 2021 1,445,168 1,445,168 849,885
'
Total 2020as restated 849,885 849,885

As restated
Unrestricted Total Total
funds funds funds
2021 2021 2020
0 0 8
Rental Income 9,000 0,000 1,150
Investment Income 11371 11,371
20,371 20,37'I 1.150
Total 2020 as restated 1,150 1,150
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Restricted Restricted Unrestricted 2021 As restated
2020
Audit and Accountancy
Bank Charges
Depreciation
Foreign Exchange
Office costs
(Prcfit)/Loss on disposal
Cost
offixed
assets 13,130
5,518
35,512
55.357
29,992
13,130
s,ste
35,512
55,357
29,992
6,037
4,sse
7,097
43,907
26,022
Staffcosts
Total
~II 3
~3$$1733~1$ $a
(291,606)
~3$1
~I~II 3:3
Auditors'
remuneration
As restated
2021 2020
Fees payable tothe Company's
annual accounts
auditor for ths audit of the Company's 5 $
Fees payable to the Company's
Independent
examination
fee
auditor in respect of: 9,675
/MI non-audit
services not
induded above 3,637
3,455 2,400

As restated
2021 2020
Wages and salaries $ $
Social securities, pension, medical and other (Non-UK) 388486
19,321
327,303
20,915
408,607 348,218

Cost or valuagon Land and
Bulldmg
8
Motor
vehides
8
Office
equipment
Computer
equipment
8
Total
5
At 1 January 2021 (as
previously
stated)
Prior Veer Adjustment
124,462
36,26D
151,767
(9,817)
12,093
4,383
33,725
21,374
322,047
52,200
At 1 January 2021 {as
restated)
Additions
160,722
250,000
141.95D 18/76
8,050
55,099
7,850
374,247
285,g00
AI31 Decembar2021 410,722 141,950 24,526 62,949 640,147
Depreciation
At1 January2021
(as
previously
stated)
Prior Year Adjustment
7,589
11,768
12,093
2,502
32,'724
13,032
52,406
27,302
At 1 January 2021 (as
restated)
Charge forthe year
5,807 19,357
19,357
14,595
3,060
45,756
7,288
79,708
35,512
At 31December 2021 5,807 38,714 17,655 53,044 115,220
Net book value
At 31December 2021 404,915 103,238 6,871 9,905 524,927
As restated
at 31 December
2020 160,722 122,593 1.661 9,343 294,539

As restated
2021 2020
Due within one year $ $
Other debtors
Prepaymenis snd accrued income 17,279
32,569
301,408
49,848 301,408

As restated
2021 2020
Trade creditors $ $
Other taxation
Other creditors
and social security 39,172
44,433
11,004
54,596
Accruals and deferred income 46,712
&,586
53,524
62,163
195,903 181,287
2621 2020
Resources
Foundation
deferred
during
the
Audemars-Watkins
year-
(FAW}
project 85,586 $

As restated As restated
balance at balance at
Unrestricted
funds
1January
2020
As restated
Income
8
As restated
Expenditure
31
December
2020
General Funds -all funds 51,013 1,150 188,302 220,465
Restricted funds
Restricted
Funds (See note 19)
49,458 849,886 (521,544) 377,800
Total offunds 100.471 851.036 {353,242) 598,265

Restricted
funds
2021
Unrestricted
funds
2021
Total
funds
2021
Tangible lixed assets 8 3 8
Current assets 103,236 421,691 524,927
Creditors due within one year 775,597
(195,903)
(197,849) 577,748
(195,903)
Total
682,930 223,842 908,772

Restricted
funds
As Restated
2020
Unrestricted
funds
As Restated
2020
Total
funds
As Restated
2020
Tangible fixed assets $ $ $
Current assets 122,593 17'I,945 294,539
Creditors due within one year 436,494
(181,287)
48,519 485,013
(181,287)
Total 377,800 220,465 598,265

2021 2020
3 $
Net income for the year (as per Statement ofFInandsl AcBvitles) 308,507 497,794
Adjustments for.
Depreciation charges
Decrease/(increase) in debtors 35,512 7,097
Increase
in creditors
1,560 (44,903)
Profit on the sales of fixed assets 14,616 55,970
Income from investment (3'I1,773)
tfet cash provided by operating activities (20,371)
339,824
(1,150)
203,035
Analysis ofcash and cash equivalents
2021 2020
Cash in hand $ 3
627,900 183,B05
Total cash and cash equivalents
527,900 183,605

Reference and Administrative Reference and Administrative Details ofthe Company, iver Trustees and Advisers Page
Trustees' Report 2-10
Independent
Auditors'
Report on the Financial Statements 11-14
Statement of Financial Activities 16
Balance Sheet
Statement ofCash Flows 17
Notes tothe Financial Statements 18-34
ALBERllNE RIFT RIFT CONSERVATION SOCIETY
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPAI4Y, ITSTRUSTEES AND ADVISERS
FOR TNE YEAR ENDED 31DECEMBER 2021
Or Adrie
Mukashema
Or Brigiite Nyirambangutse
Dr Charles Kahindo Muzusa Ngsbo
Mr E lie Nizeyimano
OrJane Bemigisha
Mr John Salehe
Or Victor Nyarangi Kemro
Mrs Wivine Ntamubano (resigned 4August 2022)
Company registered
number 04103967
Charity registered
number 1102123
Registered oftlce C/0 Birdlife International
The David Attenborough
Cambddge
Buikfing, Pembroke Street
CB23QZ
Company secretary Dr Sam Kanysmlbwa
Auditor Peters Elworthy
&Moore
Chartered
Accountants
Salisbury House
and Rstutory Auditors
Station Road
Cambridge
CB1 2LA
Bankers Bank of Kigai
KN 4Ave
No12 Plot No 790
Kigall
Rwanda
Barclsys Bank Pic
Barckrys Cambridge
Cambridge
United Kingdom
CB23AX

As resisted
Unaudited
2021 2020
5 9
Cash flows from operating activities
Net cash used in operating activities 13 339,824 203,035
Cash flows from investing activities
Proceeds from the sale oftangible
fixed
assets 361,796
Purchase oftangible fixed assets (15,900) (433.122)
Income from investments 28,371 1,150
Net cash used in Investing activtges 4~71 (50,178)
Change
in cash and cash
equivalents in the year 344,295 152,859
Cash snd cash equivalents at the beginning ofthe year 183,805 30,746
Cash and cash equhralents at the end of the year 14 527,900 163,605
The notes on pages 18to34form pari ofthese financial statements

As restated
Restricted Unrestdcted Total Total
funds funds funds funds
2021 2021 2021 2020
$ $ 6
Membership -Donations 1,636 1,636
Grants 1,445,168 1W6,168 849,885
1,445,168 1,636 1,448,804 849,885
Total 2020as restated 849,885 849,885
Grants received compdses
As restated
Restricted Total Total
funds funds funds
2021 2021 2020
8 8 3
Core 4,731
Eco-School 86,868 86,868 82,561
EcoAgriculture International 885
Foundation Audemars-Waikins (FAW) 78,068 78,068
Global Nature Fund (GNF) 2,296 2,296
JRS 39.000 39,OOO 82,000
Livelihood 978,887 978,887 623,387
One Tree Planted 127,990 127,990 39,995
Seinebury's 11,386
Sustainable Development Goals Partnership (SDGP) 46385
STIFTThe Stockhrsm Movement 4,940
United Nations Environment Programme (UNEP) 85,574 85,574
Total 2021 1,445,168 1,445,168 849,885
'
Total 2020as restated 849,885 849,885

As restated
Unrestricted Total Total
funds funds funds
2021 2021 2020
0 0 8
Rental Income 9,000 0,000 1,150
Investment Income 11371 11,371
20,371 20,37'I 1.150
Total 2020 as restated 1,150 1,150
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Restricted Restricted Unrestricted 2021 As restated
2020
Audit and Accountancy
Bank Charges
Depreciation
Foreign Exchange
Office costs
(Prcfit)/Loss on disposal
Cost
offixed
assets 13,130
5,518
35,512
55.357
29,992
13,130
s,ste
35,512
55,357
29,992
6,037
4,sse
7,097
43,907
26,022
Staffcosts
Total
~II 3
~3$$1733~1$ $a
(291,606)
~3$1
~I~II 3:3
Auditors'
remuneration
As restated
2021 2020
Fees payable tothe Company's
annual accounts
auditor for ths audit of the Company's 5 $
Fees payable to the Company's
Independent
examination
fee
auditor in respect of: 9,675
/MI non-audit
services not
induded above 3,637
3,455 2,400

As restated
2021 2020
Wages and salaries $ $
Social securities, pension, medical and other (Non-UK) 388486
19,321
327,303
20,915
408,607 348,218

Cost or valuagon Land and
Bulldmg
8
Motor
vehides
8
Office
equipment
Computer
equipment
8
Total
5
At 1 January 2021 (as
previously
stated)
Prior Veer Adjustment
124,462
36,26D
151,767
(9,817)
12,093
4,383
33,725
21,374
322,047
52,200
At 1 January 2021 {as
restated)
Additions
160,722
250,000
141.95D 18/76
8,050
55,099
7,850
374,247
285,g00
AI31 Decembar2021 410,722 141,950 24,526 62,949 640,147
Depreciation
At1 January2021
(as
previously
stated)
Prior Year Adjustment
7,589
11,768
12,093
2,502
32,'724
13,032
52,406
27,302
At 1 January 2021 (as
restated)
Charge forthe year
5,807 19,357
19,357
14,595
3,060
45,756
7,288
79,708
35,512
At 31December 2021 5,807 38,714 17,655 53,044 115,220
Net book value
At 31December 2021 404,915 103,238 6,871 9,905 524,927
As restated
at 31 December
2020 160,722 122,593 1.661 9,343 294,539

As restated
2021 2020
Due within one year $ $
Other debtors
Prepaymenis snd accrued income 17,279
32,569
301,408
49,848 301,408

As restated
2021 2020
Trade creditors $ $
Other taxation
Other creditors
and social security 39,172
44,433
11,004
54,596
Accruals and deferred income 46,712
&,586
53,524
62,163
195,903 181,287
2621 2020
Resources
Foundation
deferred
during
the
Audemars-Watkins
year-
(FAW}
project 85,586 $

As restated As restated
balance at balance at
Unrestricted
funds
1January
2020
As restated
Income
8
As restated
Expenditure
31
December
2020
General Funds -all funds 51,013 1,150 188,302 220,465
Restricted funds
Restricted
Funds (See note 19)
49,458 849,886 (521,544) 377,800
Total offunds 100.471 851.036 {353,242) 598,265

Restricted
funds
2021
Unrestricted
funds
2021
Total
funds
2021
Tangible lixed assets 8 3 8
Current assets 103,236 421,691 524,927
Creditors due within one year 775,597
(195,903)
(197,849) 577,748
(195,903)
Total
682,930 223,842 908,772

Restricted
funds
As Restated
2020
Unrestricted
funds
As Restated
2020
Total
funds
As Restated
2020
Tangible fixed assets $ $ $
Current assets 122,593 17'I,945 294,539
Creditors due within one year 436,494
(181,287)
48,519 485,013
(181,287)
Total 377,800 220,465 598,265

2021 2020
3 $
Net income for the year (as per Statement ofFInandsl AcBvitles) 308,507 497,794
Adjustments for.
Depreciation charges
Decrease/(increase) in debtors 35,512 7,097
Increase
in creditors
1,560 (44,903)
Profit on the sales of fixed assets 14,616 55,970
Income from investment (3'I1,773)
tfet cash provided by operating activities (20,371)
339,824
(1,150)
203,035
Analysis ofcash and cash equivalents
2021 2020
Cash in hand $ 3
627,900 183,B05
Total cash and cash equivalents
527,900 183,605