2021-12-31-accounts

Trustees			Mr P J Fitzgerald
			Mr M Larson
			lvir PJ Vander Meulen
			Ms J M Collins
			Dr. S Varughese	(Appointed	27March 2021)
Secretary			Mr M Larson
Executive		Director	Mr K Dhanabalan
Charity	number		II05086
Company		number	04759091
Principal		address	Po Box4015
			V.arte Char
			Kabul
			Afghanistan
Registered		office	c/o UHY Hacker Young
			6 Broadfield Court
			Broadfield Way
			Sheffield
			South Yorkshire
			Sg OXF
Auditors			UHY Hacker Young
			6 Broadfield Court
			Broadfie!d Way
			Shefiield
			Sg OXF

		Page
Trustees' report		1-11
Statement oftrustees'	responsibilities	12
Independent auditor's	report	13 — 16
Statement offinancial	activities	17-18
Balance sheet
Statement ofcash flows		20
Notes to the financial	statements	21-38

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					2021		2020
				Bates	8			8
Fixed assets
Tangible assets				14		12,925		26,744
Current assets
Debtors				15	89.679		4,600
Cash at bank and	in	hand			773,251		772.342
					862,930		776,942
Creditors: amounts		falling due within		17
one year					(71,482)		(292,819)
I%et current assets						791,448		4S4.123
Total assets less	current		liabilities			804,373		510,867
Income funds
Restricted funds				19		450,764		153,622
Unrestricted funds:
Designated funds				20	106,027		106,027
General funds					247,582		251,218
						353,609		357,245
						804,373		510,867

					2021		2020
				Notes	$			$
Cash flows from operating		activities
Cash generated from/(absorbed			by)	24
operations						23,387		(39.544)
Investing activities
Purchase oftangible fixed	assets				(4,302)		(13,059)
Proceeds oo disposal oftangible			fixed
assets					120		147
investment income					142		1,707
Net cash used in investing		activities				(4,040)		(11,205)
Financing activities
Proceeds from borrowiogs					44,723
Net cash generated from/(used			in)
financing activities						44,723
Net increase/(decrease) in		cash	and cash
equivalents						64,070		(50,749)
Cash aod cash equivalents	at beginning ofyear					772,342		814,597
Effect offoreign exchange	rates					(63,161)		8,494
Cash and cash equivalents		at end ofyear				773,251		772,342

			Total	Total
			2021	2020
			$	$
Donations	and	gifts	1,403,298	1,095,460
Donations	and	gifts
TEAR Australia			538,382	489,410
KindernOthtlfe			183.055	202,605
Tearfund	L1K		367,186	180,620
CA lvl			99,726
Cedar Fund			74,925	39,975
Linda Norgrove		Foundation	5,960	5,941
Jae-Chael	Kim		51,000	51,000
Other			83,064	125,909
			1,403,298	1,095,460

		t'nresrriesed	RasIsfeted	Tptai	t7nresrricled	Reslricred	Total
		funds	funds		funds	funds
		general			general
		2021	2021	2021	2020	2020	2020
		$	$	$	$	$	$
Other	income		3,978	3,978	6,615	8,218	14,833

		Dioubibty	Community lleoelopmeni	Total 2021	Dioobiiity	t'ommnnily ueoelopment	Total 2020
				$			8
Staffcosts		215,744	252,840	468,584	218,235	262,325	480,560
13epreciation and
impairment		2 445	3,042	5,487	2,338	1,813	4,151
Activities and materials		24,458	173,391	197,849	61,718	226,456	288, 'I74
Stafftraining		169	169	338	4,022	10,707	14,729
Incentive workers		28,861	11,434	40,295	24,154	9,622	33,776
Travel expenses		19320	47,391	66,711	10,084	35,001	45,085
OAice supplies		3.171	8,217	11,388	4,629	6,256	10,885
Communications		7,126	7,446	14,572	7,710	7,397	15.107
Premises		16,788	18,640	35,428	20,397	22,292	42,689
Bank charges		3,123	5,096	8,219	2,610	3,355	5,965
Legal and professional
fees			15,599	15,599
		321,205	543,265	864,470	355,897	585,224	941,121
Share ofsupport costs
(see note 9)		169,798		169,798	183,462		183,462
Share ofgovernance	costs
(see note 9)		9,214	13,826	23.040	12,441	10,035	22,476
		500,217	557,091	1,057,308	551,800	595,259	1,147,059
Analysts by fund
Unrestricted funds—
general		171,417		171,417	188,095		188,095
Restricted funds		328,800	557,091	885,891	363,705	595,259	958,964
		500,217	557,091	1,057,308	551,800	595,259	1,147,059

Support costs
		Support	Governance	2021	Support	Governance		2020
		costs	costs		costs	costs
		$	$		$	$
Staffcosts		79,508		79,508	102.079			102,079
Depreciation		9,158		9,158	13,206			13,206
Other support costs		81,132		81,132	68,177			68,177
Audit fees			23,040	23,040		21,840		21,840
Board expenses	and
travel							636	636
		169,798	23,040	192,838	183,462	22,476		205,938
Analysed between
Chantable activities		169,798	23,040	192,838	183,462	22,476		205,938

The av	erage mon	thly number ofemployees	during the year was:
				2021	2020
				Number	Number
				105	105
Em ploy	m en t costs			2021	2020
				$	$
Wages	and salaries			548.092	582,639
lsto remuneration		was paid to any employee	in excess of$81,213.

			2021	2020
			$	$
	Net loss on disposal oftangible	fixed assets	3,356
			3,356
t3	Other gains or losses
			2021	2020
			$	$
	Foreign exchange (loss)/gain		(63,16I)	8,494

14	Tangible fixed assets	Tangible fixed assets
					Computer		otsee	Motor	vehicles	Torsi
					equipment		equipment
					$
	Cost
	At I January	2021			54,825		Io5,687	141,~76		331,888
	Additions					700	3,602			4,302
	Dispcsels				(7,803)		(15,571)			(23,374)
	At 31 Decerober 2021				47,722		123,718	141,376		312,816
	Depreciation	and impairment
	At I January	2021			49,423		122,610	133,111		305,144
	Depreciation	charged	in the	year	3,505		6,911		4,229	14,645
	Eliminated in	respect ofdisposals			(7,582)		(12,316)			(19,898)
	At 31 December 2021				45,346		117,205	137,340		299,891
	Carrying amount
	At 31 December 2021				2,376		6,513		4,036	12,925
	At 31 December 2020				5,402		13,077		8,265	26,744
15	Debtors
								2021		2020
	Amounts falling due		within	one year:				$		$
	Trade debtors								65,476
	Other debtors								19,702	97
	Prepaymeots	aod accrued income							4,501	4,503
									89,679	4,600
16	Loans and overdrafts
								2021		2020
								$		$
	Bank overdrafts							44,723
	Payable within	one year						44,723

17	Creditors	: amou	nts falling	due within one year
						2021	2020
					Notes	$	$
	Bank loans				16	44,723
	Deferred	income					52,420
	Trade creditors					3,601	210,666
	Other creditors					718	4,325
	Accruals					22,440	25,408
						71,482	292,819
18	Deferred	income				2021	2020
						$	$
	Deferred	income	is included	within:
	Creditors	due within one year					52,420
	Deferred	income	at I January	2021		52,420	117,813
	Released	from previous years				(52,420)	(117,813)
	Amounts	deferred	in the year				52,420
	Deferred	income	at 31 December 2021				52,420

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								2021	2020
								$	$
	Aggregate compensation							33,504	38,516
	There were no further related		party transactions			in the	year (2020. none).
23	Analysis ofchanges in net funds
							et I Jeimerr 2021	Cesh newt	At 31 December
									2021
								$	$
	Cash at hank and	in hand					772,342	909	773.251
	Loans falling due within one		year					(44,723)	(44,723)
							772,342	(43,814)	728,528
24	Cash generated	from operations						2021	2020
								$	$
	Surplus/(deficit)	for the year						356,667	(35,059)
	Adjustments for:
	investment income recognised		in	statement offmancial			activities	(142)	(1,707)
	Loss on disposal	oftangible fixed		assets				3,356
	Depreciation and	impairment	oftangible		tixed assets			14,645	'17,357
	Moveinents in working capital:
	(increase)/decrease	in debtors						(85,079)	3,282
	(Decrease)/increase in creditors							(213,640)	41,976
	(Decrease) in deferred income							(52,420)	(65,393)
	Cash generated	from/(absorbed		by) operations				23,387	(39,544)