Financial statements Tishie I"on(y FoundLQtion for the Disibled For the Year End￿ 31 December 2023 Registered Charity No. 1104927 Tishie Yong Foundation ft>¥ th• Ol￿bI*d Financi*l statem•nts for the year ended 31 1)•¢•mbe* 2023 Company infomiation R•glstered Charfty number Iiiwr)27 Addr•ss R I'()5)g ri I nrig Tighie Yong Foundati¢)n fr•r the Disabled Financ•al stat•ments for the year end•d 31 D•c•mb•r 2023 Index R•port of th• trustw• Ind•p•nd•nl •xamln•f• r•port 8t•t•m•nt ol Iln•ncl•l •ctfvlll•• B•l•nc• •h••t Nol•s to th• flnancl•l •t•t•m•nts ¥-() Tishi• Yong Foundation loy th• Dis•bled F4n•nci#l $t•t*mtnt$ lor the y*>r ended 31 Decenknr 2023 Report of the trustees .1 i%liic. )'()ti% Fuulldats￿I for ihc Disabkxl has pli?siir(' in pnsiiiui¥ dic migrces, t(v)rt and tlic tijiii)¢1i1 statvi))¢i)t% t()r rlit. l'ear thdvil .il 21113. Trust••• 111¢. chirin. ii'al c¢>ii4tinitc(I bi. a Tni$i t)eLxI dired 17 lune ?IMH and ts rekyt*rered ii'irli rlic ('hiri4- 1".1111)l)Jl%SlC)l) tiiimbL'r I I IH9?7. TlTri' 1(klrL'SS Is Rc¢lttcl¢l 11 a!., linrijii. Nniiiiig?liam. NC,? 2L'II'. Alm •nd obl•ctlv• Tl)L' fTrbjLefii'L nt rlio rhdirin- 14 cr) r4LSV tiinds ro assist ￿'1(h plii%irnl i>r mciiÉal LlJ4h Ilbilitics. R•vl•w of d•velopm•nty actlvlll•s and achl•v•m•nt• IL. cli41ritt' reccii'c(I drbn41tini)$ prii)cipttlli' t.mm cmpln!-ce% ni r)i)sk Till [)2￿.11 liinircd. l)'ri) IAI-C aiid ()bjunr meer shr)n rLYrn d(>natii>ns aiid ani. eice&¥ in iiii'e%ft'(l in tlit inr)nci' Inirkci ii'irli tliree miMitli% 17niice nr held bi- dot)nr%. ii,kn pal- a liiglicr rlian c(Imiiiercial rnrc i)t iiItL'f151. Tlshlg Yong Foundation fo* th• Dls•bl Tru•t••8' r•*ponsibilltle• lor th• fin•n¢lal •tatements The iall, appbcabk to chantx$ tn EWd ales reqwres the tnLStecs to P￿¥T¢ ftsbnciaj stalcmeDf5 for eAch f￿an￿al petiod w'hich we a m]C and hir of the ch¥riN"'5 finan¢Aal artiiities du￿ the I￿￿j ond of Ar5 fjnancial [K)s1￿￿O #i the end of the ltt prparitig sraiement5 graryog 2 aod fatr view. to￿tee$ Sh￿j￿ fokn Ixsi pr2aice attd.. seka Suitabk accountthg ￿￿k)eS aTrJ ihai them coosi5ttntlv' make jUd￿ts znd estimatrs thai att rta5(¥￿bk and pnthii: atsd prepare rhe Flluijcial suitmettis 1)n theping c¢)nc¢m ￿$1# unless it L% iftappwriate ro PTesum¢ rhai rh¢ dtan.tr coniinue io The rnlstees ￿￿￿nSIble for k¥ing acrounEm% rtcords wlu¢h disc105e wiih reasonib]t *ccurACy thc fjnancjal ptriuon of ihe chaitrs. and enibk thcm to iYertaiD ihe fmancial [￿4]tion ofthe harir%' li nd ro en*urc ihar ihe fI￿nC￿l siaiethcnts tomph. 7Aith apph"cab]e kn￿.. They are #lqo re5ponsiblc for safeguarding ihe gssets of the chAftiy and for takmg ftraw)oabk steps for the prnrntth)n dclection of fraimt atjd orher irwlari¢*s. S%ned on behalf of the trwkes R IY arwick Ttsjsiee D*iel•July ￿94 Independent examinerfs report to the trustees of Tishie Yong Foundation for the Disabled I rep)rr iTri) rhe accibunts ()1 tl)e clwitt. for the l'ear elided 31 December 21)23. ￿4]icI7 are get nut nn PlgTl% (J 10 g. Respeciive re$ponsibtlities of trustee5 and examiner Ilic cliirir!. % rw%liiTrq ?rL riwpi>ti%iblL ti>r prnyanti(Jii ()1 dic accounis.'ri)e cliinTh 5 trnstecs ¢oi)%idtr Il)If LILIii is 11()t rLyiured t()r d]ig uiidLr 4ectiun 144 (2) 1)1 the ￿an[l￿% Jlct J? 11 l {tliv 21111 ilct). 1nLI tl?at ali ii1déTendi￿r e¥amsnaty(yn is r¥¢Llttl. li is mi. resputisibiiiti. iu-. -CX1mtiie rhc Id CCIMltirs iindcr s(rri{￿l 14) nl the 2111 l .Ict' -liTr It)Ill>￿' tliL prc)CLdLifLN LiiJ Jiii¥'n iii diL xillityal DirL'CtsUi]S xii'LYi b!. dii ClwiTh' Cuinii]xssAuii vi￿C,r ¢'cri()si 1431>)O)) iTrt rhe 2111 l Ilcr. ancl -ri] %r11L 11,IILII)cr pirL¢ciilir n)irtCTS liai-c comc io m!. aticntioii. Basis of independent examiner's repon Nl!. C'X11 1111111¢ 11(>ll Il'lq Cilfrit'cl iTriit 11) 41ccf>nli?nCL Ilryth thc k￿n¢T￿l r)ir(ttinn$ Rii'i'il kn- thi C'lixritt. C.uiiiii)1s%tl>ll. Ill) L'NamiT)lriUI) ii)cliidL% a ft'i'tLW' uf tl)L accc)uiiiiii¥ rL'cuftl% kLVI bi. d)L cliaiiT%' 14 lid a ¢()Jnp¢1ri%11n ()t tl?¢' acci)uiirs pre%eiitvd tliim reo)Td¥. It tsl%i) i11cl￿e4 c()n%iderarii)Ii (>t aiii. iiiiu4ihil itlms rir cli%cln8iiri'$ 11) Tl)¢ 14 ccniiiir% aiiil %cckiiiR cxplilnatintis fmm !-1)11 aq w4ice% c()i?cen?itlkl [1111. Slltli TIIIIILY4. 'L'l)c i)r(>¢Lxlurn'5 viidL'nakLii do iiot Im)%"iLIL all tlii Ll'iLILllCi iI)Al M'uuid bL nwwrLyJ iii :ILidil iiid ci)11S1'qllLI)Tli' li() f)pinic>ii L% k4I'tl1 1% t() ii-h¢rlivr tliv acc<)uiitr pre%LYli a'tnw and fair i-itti anLI ilie r¢'rK)rt LS liiniii.d ri) thnsc ni.Iners *er i>ut in the staiemcnt bL.IIM'. Indep¢nd¢nt examitier S statement Iii c(>iiii('ctii)11 Il'iil) Ini. L￿￿milIatI1)I). Lin m1rrcr ha8 crm)e ti) rni. attention: 11) ii.liicli m¢ rv15()1)1blv cau%¢ Ic) b¥knei'e thai iii ini. TiiaiLThiI r¥%1￿cl tliv wyuiremeiity: -tn kLLP 1¢ CCllllntii)% rccr>rds iii 1ccrbrdancc Thith ￿elli)n l.?11 nf die Jll I ,Ict: iiicl .t() prLP41fL' acc¢)Iiiits M'liicli acc()rd ￿,111? tl)L acu)uti(iti¥ r(rvrJts.iiiJ c¢>iiipl!- ii'itli (lic accvujiui 1111e iii)T btt'ii mer,. (jr (2) (() M.lii¢l). iii ini. Iwii)ii)n. art￿111￿1 slioukl bc drnw'n iii ordcr in ci)Ablc A pmpcr iii)dcrstxiidii)g nt tlic accuuiiis lu be rLMclied. MARK TAYLOR CHARTERED ACCOUNTANr Lhrv'.IpJLil%. 2¢124 Tishi• Ytsn9 Foumd•tion toy the Dis•bl•d Fin•n¢ial stat¢m•nts lor th• year ¢nd•d 31 Dec•mb•v 2023 Statement of financial activities 2023 2U22 Kv5Lnci¢LI tiijNI. Restricied nds Note Income and expenditure l)t)Iiirjiiii% receii-ed 45,492 1,218 lo,￿0 57,610 5? ¢)4)x I, j{)2 6.411? I,i)i)? KL%()LLfcLX LNPLiid£ l)itt'cr cl114 ri111bl(' ¢'NpenLlitllfe 64,L15 41.667 5.3.??1 41,11.34 105,802 ')i,Ili5 Defjcit for the year and net movement in fimds (4&t92) (14,11(?.l) 141111)¢c, br()lib￿lit fiiN'ard B￿arte¢ ¢￿i¢d fonvard 228,820 180,628 2()? 811.3 ??8.N?U The accompany•ng noles lorni an knt•gral part ol Ih•s• fman¢i•l st•t•m•nt*. FlTranelal 8tal•m•rt• lor tlw year •nd•d 31 DK•mlw 2023 Balance sheet at 31 December 2023 )?? Cuttent 98ietr #nd net al￿1$ Cash #t baok Debiot¥ 28,428 191,615 180.628 FU￿1# Re%tncted fund 180.628 The fthanri¥l ¥iatethenis appxoved by ihe trusrees ott°Jul)' 3)24. 'I'rn%iee Th• ¥ccomp#llylffj not•* form Int•W t1￿ Ilnancl•l st•t•m•n¢& Tishie Yong Foundatlon fof the Dis*bl•il Financial statements for th• y•aT ended 31 D•c¢*knr 2023 Notes to financial statements Prlnclp•l accountlng pollcles (a) 11118]% C)t preparatinn nf tin2ncial SL1temen 'Ilie fii]aiicial stare￿￿t$ hai"¢, been pr¢pared urnl¢Y thr hi5ti)ticd cc)st c()ni'entiuIi. 'Ilic cliirir!. s pfLlXtrLxI irs acuJui)r% 111 Icci)rdiT)CL Il'ltli IliL rLYIUITltncJiis ()t tl)L, (-Iiaritics Act 2111111)d ¢liL N11timLiii i)t Kec(>mffltndi.d l?rnCriCL d2pplicibli' Th) cl)iririe% prLwfti)kF tl)Yir icctiimt Ill ticcrird¢1S)ce with l.'R511)2. (b) l)i)natit)118 Ili)1111i()iis {Iiicludin% %itf i•d rlroi'c'n) 1lr(' li) d)¢ fill￿1ClaI statL'mL'I)ts th*IiLI) fccLlI'ablL ()r M.lieEI th￿￿ 14 a tim) cnmmitrnviit pai. mtTriiivs to tlie cliarirn. in re%[￿1 (bl expeiiilinire alrc1di' ijiciirrcd. (cl liii-estment inci)me .,111 ini'e4tm¢iit iiici)Jne. inrludii¥ dep()%ir inrerest. 1% ¥h(M'i) Ihv ba%1% i)t amfTruiit¥ receii'ed iii Il)I' )'C11 r ai)d i1)cliKlc￿ ii1i' rax crc(lit incrnnc u'liicl) Is Y(fi)i'crablc bi. tl)c c111rin'. {dl Dirvct cliarirnble cypvndiniry .111 lX￿nditLIrv i¥ acc(?unt¢d tiir c)1) an accrual% basi*. {() Rcstrictctl f121id% irc fiii)Il% siibjcct to crn)ditiihis imw. (xl kn. tlic dniinr nr bi. tlic qPLXitic tcniis nt Ir114tce% ()1 tliL' tliarin-. Donatlons r•c•lv•d "IIIL. dullau￿1$ rrcLlI'cd priiTrciwll!' rLlarL iu amuiints rcccii'ixl fr(m) tl)c iJnpl(>!'£x¥ uf l)11sk'l ill Dam't) Lifflited aiid D'I'D Lii-v Lijnirwl t(N￿d}er isith Ji)iiaui)114 tr()m diiise c()mpinie% t(Nrcther ii'itli i)divr dni)xtinns receiied. Donatlons In klnd and management and admlnlstrjtlon expffis•s Duitsjts pa!. diL CUSts vf dii iiidii-idua15 11.1)u pn)i'idL a$515t￿)cC to cliafttt. at)d plli's thc majvftti. vt admJni%tntiiin c(Tr%lS (Trt flir ch)rin'. Tishi• Yong Foundati4)n for the Disabb•d Financial statements fof th• year ended 31 Decembor 2023 Investm•nt Incom• 2023 911?2 Eliiik aIiLI otliLr ii)tLYL'5t rLtLYI-LxI lo.￿)0 C?.4112 Dlrect charltaljle •xp•ndltsY• 'I'l)¢ dir¢cr cl)irinble vlpeiiditure rvlates ro Jonativn% mad¥ tu th"sabltYJ indii-sduai% ()r urymiu%iti()n% ii.liicli pri)i'ide care Ic)r rh¢)se ii'ith phi¥ical i)r menral disikn"litie D•btor• Dc'bii)rs rc.latC'S lib aiiic)its)1s rc.￿￿%-2bIl Irom l)-l-I) IAisurL IAmirtxl. l)iisk'l'dl I)￿￿.1] liiiiAic(l aiid l)'ri) IdLI'L Liniiilxl ii.1iich u'ere c¢*mmitttxl rih Ix. paid bur iit)t paicl i>i'ir 1r 31 IX.ci'ml)Lr Jl?.) 11)Il 21122. Iiiti'resr ()n thi. baL1nrc Iliie ix plli(l ￿. rlie d<)ni)rs ai a rnte nt 1.5"/u abflTe l.111()R.