## ## ## ## |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| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Cd|Ct||||C
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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| |L
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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)|