2022-05-31-accounts

Ripple Africa isa registered	Ripple Africa isa registered	charity	end also a private limited	company. It is governed	company. It is governed	by	its Memorandum	and Articles ofAssodagon	and Articles ofAssodagon
and the Companies	Act 1985.Its Charity registrabon number			with the Charity Commission			ofEngland and	Wales is 1103256,its charity
registration number	with the	Office	ofthe Scoitish Charity Regulator		isSC043082, and	its	company registration number		is 04823686.
Address			Trustees
Whitekraf Business	Centre		Gabriefia Jackson		(Director)		Re-elected	26/02/2021
11 Lttfie Balmer			Toby Mfiton		(Director)		R~lected	14/02/2019
Buckingham			Charles Knight		(Director)		Rs4rlected	21/01/2022
Bucks			Geoffrey Furber		(Dlfectol')		R~lected	21/01/2022
MK18 ITF			Trevor Ray		(Director)		Elected	14/07/2021

Future Plans forEnvironmenlsl Projects
We will continue to seek funds to enable us to continue to support fishing communiTies to protect fish stocks and to	work with
District Councils to introduce District fishing permits to provide sustainable long term project funding.
We hope to expand fiw Fish for Tomorrow project into the whole ofMangochi District and eventually into Karonga and Rumphi
Dtstdcts snd the Islands ofChizumulu snd Ukoma.
We will continue to support householders who have installed the Chango Changu Moto and help further households	lo build		these
in nsw project ames.
We will continue to support our Forest Conservation Committees to protect trees in the areas in which they work.
We hope to further expand Ihe Iree planting project into new areas ofMzimba District as part ofs new carbon offsetbng scheme.
We wlfi expand the community fruit tres planting project in Nkhata Bsy District.
We will con5nue to increase the stocks oforange fleshed sweet potatoes in our area.
EDUCATION
Fre-schools
We have pmvided new resources for all the pnuschools Inthe last year and 19teachers received training in early years education			which
wss funded by World Vlshn.
All teachers srs now putbng the training into pracbce and focusing more on child led teaming through structured play.
Mafilda, our Disabilities and Rehabilitation Coordinator, has continued to help teachers further develop techniques to engage all children
attending irrespective ofsny disabififies.
Repair works have been carried out to the kitchen at Matekr I Pre-school and at Mazembe and Chitingulu pre-schools. Matete I has
also been repainted.
Primary Schools
We recshrsd funding tocarry out maintenance at two ofIhs primary schools we supporL At Mwaya Primary School, dassroom window
frames wws repaired and fitte with burglar bars, chalkbosrds were repaired snd repainted and four classrooms were rsdisinted.		At
Mstete Primary School we built another teacher's house and cerned out repair work on some ofthe classrooms too.
We have confinued to fund four trainee teachers at local primary schools to supplement the government teaching slaff, snd Matilda			has
been running awareness sessions and teacher training at Ihe primary schools too, helping students and teachers to support those			with
sddiaonal needs.
Maston confinues to run fruit tree planting training with the school Environment Clubs snd some ofour team represented	Ripple Africa's
Educafion projects ata Day ofthe African Child event in ttw Districk Activities focused on one ksy massage, to encourage	children		to go
to schrxfi.
Students at Mwaya snd Matete Primary Schools took part in First Aid lessons with volunteer Tom, an Italian nurse working	in Ihe UK.
Tom has been volunteering in one ofIhs local cfinics and during the afternoons, running interactive first aid training.
Kspsnds Community Dsy Secondary School
Following adeasion by the Government ofMalawi Iodou5e the number ofstudents entering Form I sl Kspsnda each year. we have
successfully secured funding from Founds5on Eagle toconstruct s new double dassroom block and to provide desks for	all ths children
who ars currently having to work instemporary outdoor dsssroom.
We have also repaired beds at the Girls' dormitory. Slats had broken orcome away from the frame so girls were top-and-tailing in		the
beds that were not damaged but we are pleased Ihsy have now been repaired giving the girls a much more peaceful night's sleep.
The school was ranked 26th oul ofthe 208schools in ths region following the MSCE exam results. 69.53kof Form 4 students passed
their end ofschool exams and the top result for the school was Davis Chirwa with 17points. Head girl Juliet Nyrienda came in with			the
second highest result with 22 points.
Four female students were within the top 10sWdents which is really positive. The overall pass rate for the girls was 634/o which shows
that living on the school premises allows them Ihe fime they need to focus and sWdy instead ofhaving to help with chores	at home		and
being put at risk ofdropping out due to child mantagss or pregnancy.
UnNersffy
Three students remain et university, snd we sre proud ofAaron for graduating with s Bachelor ofScience in Environmental	Health.		The
remaining three students, Richani, Elmon and Colez, are due to graduate in the next financial year.
Aaron said, "My university experience was fun, Ihave learnt s lotofthings induding how to interact with people ofdifferent cultures			and
religion. Now Ihat Ihave graduated, Iwant IoJoin a youth crganisafion in my community to inspire them and volunteer for	Ripple Africa.

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					Unrestricted	Restricted
					Funds	Funds	Total2022
Income and Endowments		from:		Notes	8	E	f
Donations and legacies					188,660	1,225,665	1,414,325
Investment income					208		208
Total Income					188,868	1,225,665	1,414,533
Expenditure on:
Raising funds Charitable activities					(127,408) (57,720)	(1,049,423)	(127,408) (1,107,143)
Total Expenditure					(185,128)	(1,049,423)	(1,234,551)
Net income					3,740	176,242	179,982
Reconciliation of	funds
Total funds brought	forward				5,940	273,188	279,128
Total funds carried	forward			18	9680	449430	459110
					Unrestricted	Restricted
					Funds	Funds	Total2021
Income and Endowments		from:		Notes	E	8	8
Donations and legacies Investment income					123,229 194	768,572	891,801 194
Total Income					123,423	768,572	891,995
Expenditure on:
Raising funds Charitable activities					(80,135) (111,259)	(631,998)	(80,135) (743,257)
Total Expenditure					(191,394)	(631,998)	(823,392)
Net (expenditure)fincome					67,971	136,574	68,603
Reconciliation offunds
Total funds brought	forward				73,911	136,614	210,525
Total funds cerned	forward			18	5,940	273,188	279,128
All ofthe charity's activities derive from The funds breakdown for2021 is shown			continuing operations in note 18.		during the above two periods.

				~RI I II	~RI I II	I RRI 1M	222				Page 12
				Notes						2022	2021
						Unrestricted		Restricted
						Fundf			Fund f	Total Funds f	Total Funds f
Fixed Assets
Tangible Assets					14		1,956		196,961	198,917	118,109
Current Assets
Debtors					15		2,168		10,070	12,238	3,887
Cash at bank and in hand					20	12,248			328,969	341,217	216,413
						14,416			339,039	353,455	220,300
Creditors
Amounts falling due within one			year		16	6,692			86,570	93,262	59,281
Net Current Assets							7,724		252,469	260,193	161,019
Net Assets							9,680		449,430	459,110	279,128
Funds ofthe charity:
Restricted funds										449,430	273,188
Unrestricted funds										9,680	5,940
Total funds					18					459,110	279,128
The charitable company	is	entitled	to exemption	from audit under section			477of	the	Companies	Act 2006 for the year ended
31 May 2022.
The members have not	deposited		notice, pursuant		to section 476 ofthe		Companies		Act2006 requiring an audit		ofthese
financial statements.
The trustees acknowledge		their responsibilities		for

||||||||~Rt|I N|||| |---|---|---|---|---|---|---|---|---|---|---|---| ||||Cash Flow||ta emen||fo|the Year Ended 31 Ma||2022|| |||||||||Notes|2022||2021| |||||||||||6|6| |Cash gows from operaging|activities||||||||||| |Net cash income/(expenditure)||||||||||179.982|68,603| |Adjustments
to cash flows from non~ah||||items|||||||| |Depredation||||||||||51,686|23,793| |Irwestment
incorse||||||||||(208)|(194)| |Loss on disposal oftangible|fixed||assets|||||||4,435|3,242| |||||||||||235,895|95,444| |Working capital adjustments|||||||||||| |Decrease in debtors||||||||15||(8,351)|4,279| |Decrease in creditors||||||||16||33,981|32,641| |Net cash flows from operating||activities||||||||261,525|67,082| |Cash flows from|||||||||||| |invesbng
activities|||||||||||| |interest receivable and similar||income||||||5||208|194| |Purchase oftangible gxed assets||||||||14||136,929|11,713| |Net cash used in investing|activities|||||||||136,721|11,519| |Net increase
in cash and cash||equivalents||||||20||124,804|55,563| |Cash and cash equivalents|at|beginning||of reporting||period||20||216,413|160,850| |Cash and cash equivalents|at|end|ofreporgng||period|||20||341,217|216,413|

					Unrestricted
					Funds
						Restricted
					General	Funds	Total 2022	Total 2021
						6	6	6
Donations		and	legacies;
Donations					112,985	871,289	984,274	441,804
Gilt aid	reclaimed				31,545		31,545	21,902
Grants,	including			capital grants;
Grants	from other			organisa8ons	44,130	298,556	342,686	307.698
Ripple	Africa,		inc.			55,820	55,820	120,397
					188,660	1,225,665	1,414,325	891,801
5.Investment			income
						Unrestricted
						Funds
						General	Total2022	Total2021
						8	6	6
Interest	receivable			on bank deposils		208

a)Costs o	fgeneratin	g donations and l	egacies
				Unrestricted
				Funds
				General	Total 2022	Total 2021
			Note	6	6	6
Fundraising	costs			62,791	62,791	28,773
Marketing,	advertising	and website		4,584	4,584	3,131
Staff Costs				46,233	46,233	38,928
Allocated support costs				13,800	13,800	9,303
				127,408	127,408	80,135

				Unrestricted	Funds
						Restricted
				Designated 8	General f	Funds E	Total2022 E	Total 2021
Buildings					3,537	40,672	44,209	33,897
Education					3,723	42,814	46,537	36,113
Environment						450,372	450,372	291,333
Health						33,179	33,179	40,487
Motor Expenses					4,648	117,967	122,615	77,092
Projects					9,575	110,099	119,674	51,785
Wages and	Salaries Malawi				4,083	200,049	204,132	155,785
Bank Charges					179	2,061	2,240	463
Wages and	salaries UK				30,822		30,822	25,740
Marketing, adverfising		snd website			1,964		1,964	1,342
Travel 5subsistence					8,820		8.820	4f53
Depreciation	offreehold		property	2,933			2,933	2,933
Depreciation	ofmotor	vehicles				46,269	46,269	18,506
Depreciation	ofoflice	equipment			978		978	847
Depreciation	ofother	assets				1,506	1,506	1,507
(Profit)fioss	on sale offixed assets					4,435	4,435	2,378
Allocated supporl costs					8,549		8,549	6,251
Foreign Currency (Gain)/Loss					(29,667)		(29,667)	(6,508)
Governance	costs				7,576		7,576	3,959
				2,933	54,787	1,049,423	1,107,143	743,257

				Unrestricted
				Funds
			Basis of
			allocation	General	Total 2022	Total 2021
				8	8
Telephone	&fax		60%ofcosts	965	965	310
Oltice expenses			60'/o ofcosts	11,846	11,846	9,066
Travel &subsistence			10'/o ofcosts	980	980	(73)
Training			50%ofcosts	9	9	0
				13,800	13,800	9,303
Charitable	activities expenditure
				Unrestricted
				Funds
			Basis of
			allocation	General	Total 2022	Total 2021
				8	8	8
Telephone	&fax		40%ofcosts	643	643	206
Oflice expenses			40'/o ofcosts	7,897	7,897	6,045
Training			50%ofcosts	9	9	0
				8,549		6,251
Governance	costs
				Unrestricted
				Funds
				General	Total 2022	Total 2021
				8	8	8
Staffcosts;
Wages and	salaries
Audit fees;
Audit ofthe	financial statements			7,019	7,019	3.595
Legal fees
Other governance		costs		277	277	227
Bank Charges				280	280	137
				7,576	7,576	3,959

Net incoming/(outgoing)	Net incoming/(outgoing)	resources for the year indude:
			2022	2021
			6	6
Audit fees			6,450	3.595
Depredation	offixed assets		51,685	23,793
Foreign currency (gains)fiosses			(29,667)	(6,508)

11.Staff costs
The aggregate payroll costs were as follows:
	2022	2021
		6
Staff costs during the year were:
Wages and saiaries	281,187	220,453

expressed	as	full time equivalents	was as follows:
					2022	2021
					No.	No.
UK Staff					3	3
Malawian	Staff				135	137
					138	140
No employee		received emoluments	ofmore than f60,000 during	the year.
12.Auditors'		remuneration
					2022f	2021 6
Audit ofthe financial statements					6,450	3,595

	Land	and	Furniture	and	and	Motor	Other tangible
	buildings		equipment			vehicles	fixed assets	Total
	8		6			6	6	6
Cost
At 1June 2021		84,560		33,559		168,872	9,340	296,331
Additions				2,934		133,995		136,929
Disposals						15122		15122
At 31 May 2022		84560		36	493	287745	9340	418138
Depreciation
At 1 June 2021 Charge for the year Elim'id on disposal	23.468 2,933			33,559 978		113,361 46,269 10687	7,834 1,506	178,222 51,686 10687
At 31 May 2022	26401			34	537	148943	9,340	219221
Net book value
At 31 May 2022	58,159			1,956		138,802	0	198917
At 31 May 2021	61,092				0	55,511	1.506	118,109

15.Debtors
		2022	2021
			6
Other debtors Prepaym ants		10,070 2,168	1,793 2,094
		12,238	3,887
18.Creditors: amounts	falling due within one year
		2022	2021
		6	6
Accruals		93,262	59,281
		93,262	59,281

			Notes t	o financi	al statements
18.Reserve
			Balance at 1June		Incoming	Resources	Balance st
			2021		resources	expensed	31 May 2022
			K			K	K
Unrestricted	Reserve
General			(37,724)		188,868	(182,195)	(31,051)
Designated				43.664		2933	40731
Total Unrestricted		Reserve		5,940	188,868	(185,128)	9,680
Restricted	Reserve		273,188		1,225,665	1,049,423	449,430
Total Reserve			279,128		1,414,533	1,234,551	459,110
			Balance at	1June	Incoming	Resources	Balance at
			2020		resources	expen sad	31 May 2021
			K		K
Unrestricted	Reserve
General				27,314	123,423	(188,461)	(37,724)
Designated				46597		2033	43 664
Total Unrestricted		Reserve		73,911	123,423	(191,394)	5,940
Restricted	Reserve		136,614		768,572	631,998	273,188
Total Reserve			210,525		891,995	823,392	279,128

19.Anal	ysis ofcurrent assets sn	d liabilities betwee	n funds
		Unrestricted	Funds
					Restricted
		General		Designated	funds	Totalfunds
		K		K	K	K
Current	assets		14,416		339,030	353,455
Current	liabilities		(6,692)		(86,570)	(93,262)
Total net assets			7,724		252,469	260,193
20.Analysis ofnet funds
				Balance at 1		Balance at
				June 2021	Cash flow	31 May 2022
				K	K	K
Cash at	bank and in hand			216413	124804	341217
Total				216413	124,804	341217