2020-12-31-accounts

Trustees		Mr PJ Fitzgerald
		Mr M Larson
		IVIr PJVander Meulen
		Ms J M Collins
		Or. SVarughese	(Appointed	27 March 2021)
Secretary		Mr M Larson
Executive	Director	Rev. Ir. Dhanabalan
Charity nuinber		1105086
Company	number	04759091
Principal	address	PO Box4015
		Karte Char
		Isabel
		Afghanistan
Registered	ntBce	c/o IJHY Hacker Young
		6Bmadfieid Court
		Broadfield Way
		Sheffield
		South Yorkshire
		Sg DXF
Auditors		UHY Hacker Young
		6Broadfield Court
		Broadfield Way
		SheAield
		Sg OXF

		Page
Trustees' report		1-10
Statement oftrustees'	responsibilities
independent auditor's	report	12- 15
Statement offuranoial	nativities	Ib- 17
Balanee sheet		18
Statement ofsash flows		t9
Nates to the financial	statements	20-37

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				2020		2019
			Notes	$	$		$
Fixed assets
Tangible assets Current assets			12		26,744		31,189
Dehtms				4,600		7,882
Cash at bank and in	hand			772,342		S14,597
Creditors: amounts	falling due within		14	776,942		822,479
one year				(292,819)		(316.236)
Net current assets					484,123		506243
Total assets less current		liabilities			510,867		537,432
income funds
Restricted funds			16		153.622		154,755
Unrestricted funds
Designated funds			17	106,027		106,027
General I'unde				751,218		276,650
					357745		382,677
					510,867		537,432

						2020		2019
					Notes	5
Cash flows from operating			activities
Cash absorbed by operations					22		(39,544)		(151,175)
investing	activities
Purchase	oftangible fixed assets					(13,059)		(8,593)
Proceeds	on disposal oftangible			fixed
assets						147		400
Investment	income					1,707		9,750
Net cash	(used in)/generated		from
investing	activities						(11,205)		1,557
Net decrease in cash and		cash		equivalents			(50,749)		(149,618)
Cash and	cash equivalents	at	beginning		ofyear		814.597		974,394
EAect offoreign exchange		rates					8,494		(10,179)
Cash and	cash equivalents		at end of		year		772,342		814,597

		Total	Total
		2020	2019
		$	$
Donations and	giRs	1,095,460	872,233
Donations and	gifts
TEAR Australia		489,410	392,&46
Kindernothil fe		202,605	228,023
Tearfund UK		180,620	106,250
Cedar Fund		39,975	14,975
Linda Norgrove	Foundation	5,941
Jae-Chael Kim		51,000	50,000
Other		125,909	80,639
		1,095,460	872,233

			Dlmt)ilay	Comma any ne)etopmeae	Total 2020	Dimbaiey	Co)amaaily Develapmeol	Total 2019
					$			$
Staffcosts			218,235	262,325	480,560	208,647	247,379	456,026
Depreciation	and
impairment Activities and materials Staff training Incentive workers			2.335 61,718 4,022 24,154	1,813 226,456 10,707 9,622	4.131 288.174 14,729 33.776	9,161 40,737 2,221 38,564	57.104 3,913 13.03G	9,161 97,841 6,134 51,594
Travel expenses			10,084	35,0GI	45.085	17,321	33,451	50,772
13Aice supplies			4,629	6,256	10,885	3,167	3,401	6,568
Communications			7.710	7,397	15,107	5,980	6,830	12,810
Premises			20,397	22,292	42,689	21,129	25,615	46,744
Bank charges			2,610	3,)55	5,965	3,246	4,1&7	7,433
			355,897	5S5,224	941.121	350,'173	394,910	745,083
Share ofsupport costs
Isee note 5)			183,462		IS3.462	8,139	153,869	162,008
Share ofgovernance		costs
(see note &)			12,441	I0.035	22.476	9,266	27,722	l6,4&&
			551.800	595,259	1,147.059	367,578	576,001	943,579
Analysis by	fund
Unrestricted	funds-
genelai			155,095		155,095	1,454	173.886	175,340
Unrestricted	funds—
designated						8,139		S,I39
Restricted I'unds			363,705	595,259	958,964	357,985	402,115	760,100
			551 &00	595,259	1,147,05O	367,57&	576.001	943,579

Support c	osts
		Support	Covernance		2020	Support	Governance	2019
		enate	rnctc			costs	costs
		$	$			$	$
Sniff i:Ueis		102,079			10',0su	58,574		58,574
Depreciation		I3,?06			13,206	&,139		8,139
Other support costs		6&.177			68.177	B&,174		88,174
Legal and	professional					7.121		7,121
Audit fees			Bil	840	21,1140		22,080	22,080
Board expenses and
travel				636	636		14,408	14,408
		183,462	22,476		205,938	162,008	36,4&8	198,496
Analysed	between
Charitable	activities	183,462	22,476		205,938	162,008	36,488	198,496

	The average	mont	hly number ofemployees	during the year was:
					2020	2019
					Number	Number
					105	108
	Kmployment	costs			2020	2019
					$	8
	Wages and salaries				582,689	514,600
	No remuneration		was paid to any employee	in excess of879,607.
11	Other gains	or losses
					2020	2019
	Foreign exchange		(loss)/gain		8,494	(10,179)

12	Tangible fmed assets
					romporer	omee	ranter	veh telet	total
					equipment	equipment
					$
	Cost
	At I January 2020				57.111	155,065		193,871	406,047
	Additions				6,433	6,626			13,059
	Disposals				(8,719)	(26004)		(52495)	(87,218)
	At 31 December 2020				54,825	135,687		141,376	331,888
	Depreciation and impairment
	At I January 2UlU				53,425	141,056		180,377	374,858
	Depreciation charged	in the	year		4,717	7,411		5,229	17,357
	Elimtnated in respect	ofdisposals			(8,719)	(25.857)		(52,495)	(87.071)
	At 31 December 2020				49,423	122,610		133,111	305,144
	Carrying amount
	At 31 December 2020				5,402	'I3,077		8,265	26,744
	At3!December 2019				3,686	14,009		13,494	31,189
13	Debtors
							2020		2019
	Amounts falling due	within	onc year:					$	$
	Other debtors							97	3,023
	Prepayments and accrued income							4,503	4,859
								4,600	7,882
14	Creditors: amounts	falling	due within	one year
							2020		2019
					Iei	otes			$
	Befrrrret interne							5'1 420	117,813
	Trade creditors						210,666		171,824
	Other creditors							4 325	217
	Accruals							25,408	26,382
							292.819		316,236

15	Deferred	income				2020	2019
						5
	Deferred	income	is included		within:
	Creditors	due within one		year		52,420	117,813
	tseferred	income	at I January		2020	117,813	162,750
	Released	from previous		years		(117,813)	(162,750)
	Amounts	deferred	in the	year		52,420	117,813
	Deferred	income	at 31	December 2020		52,470	117,813

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The remun	eration ofkey management personnel, is	as follows.
		2020	2019
		$	$
Aggregate	compensation	38,5)6	13,766

Cash generated from	operations	operations			2020	2019
Deficit for the year					(35,059)	(55,909)
Adjustments for:
investment income recogmsed		in statement offinancial		activities	(1,707)	(9,750)
Depreciation and impairment		oftangible	fixed assets		17,357	17,300
Movements in working	capital:
Decrease/(increase) in	debtors				3,282	(2,918)
increase/(decrease) in	creditors				41,976	(54,961)
(Decrease) in defamed	income				(65,393)	(44,937)
Cash absorbed by operations					(39,544)	(151 175)