2022-12-31-accounts

'I'rustccs		Mr P JPitrgeratd
		Mr M Larson
		air P J Vender Mmilcn
		Ms .1M Collins
		Dr. S Varughese
		Mr M V R Vfadc	lAppnmtcd	2CiNovcmbcr2022l
Secretary		air hi Larson
Executive	Director	Mr K Dhanabalan
Charity number		I105086
Couipaav	aumber	0476909l
Principal	address	PO Box4015
		Kone Char
		Kabul
		Afghanistan
Registered	office	cto UHY Hacker Young
		6 Brnmltield Court
		Broadfield Way
		Shcgicld
		Snuth Ynrkshne
		S8 OXF
Auditors		IJHV Hacker Young
		6 Broadtield Court
		Broadfield Way
		Sheffield
		Sg OXF

			Page
Tntst cs' r	port		1 - 10
Statcnicnt	ot'ttnst cs'	tmponsibditics
Independent	auditor's	repen	12-15
Statement	ot tinancial	activines	16-12
Balance sheet
Statement	nt'cash flows
Notes to the financial		statements	20-42

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			2022		2021
		Noies	8
Fixed assets
Tnneiblc assets		16		8.786		12,925
Current assets
Debtors		17	1, 34		89,679
Cash at bank nnd in	hand		996,756		,73,251
			1.020,990		862,930
Creditors: amounts	failing due within	19
one veer			(178.319)		(71,482)
Net current assets				842 671		791,448
Total assets less current liabilities				851.457		804,373
Income funds
Restricted functs		21		360.957		450,764
Unresti icted Icllils:
Designated funds		22	106,027		106,027
Cieneral funds			384,473		24. 582
				490,300		353,609
				851,457		804,373

					2022		2021
				Notes	5
Cash lions froru operaiing		activities
Cash generated froin operauons				26		32'7,886		23,387
lavestlng activities
Purchase ol'tangible (ixcd	assets				(5.c32)		(41,302)
Proceeds on dicposai oftangible tired acceic
					1,466		120
luvestment mcome					4.033		142
Net cash used in investing		acttctttes				(33)		(4,040)
Financing scdvttitn
Pmceedc from borrowingc							44,723
Repayment ol'borroudngs					(44, .23)
Net cash (used in)/generated			frum financing
activities						(44,723)		44.723
Net increase in cash snd	cash		equ(va)ence			283,130		64,070
(.'ash and cash equivalents	at beginning ofyear					773,251		7 2.342
Effect offorei n exchange		rates				(59,625)		(63,161)
Cash and cash equivalents		at	end ofyear			996,756		773 751

3	Donations		and	legacies	legacies
								Tntal	Tntal
								2022	2021
								S
	1)onatinns		and	grRs				) 43v 143	I 40v 298
	Donations		and	gifts
	I'kAK Auvrraha							860,619	538,382
	Kindernothilfe							r I),812	18LOS5
	Tuarfund	LIK						642,875	367,186
	CAM							139	99,726
	c'cdsr Fund							143,298	74,925
	Lmda hlorgruvc			Foundariun				.',880	5,960
	Jae-('lmel		Kim						51,000
	Fif							48,510
	CBM							9200
	Trust Budge Cilobnl Foundation							80,000
	SKO							125,003
	Orhcr							61,8rO
								2,432,143	1.403,298
	Other dunatrons			arc donauons		Iburn	mdiv rduals.
4	Charitable		activities
								2022	2021
								S	5
	Sales wrthm chantahle				nctivrtres			2,110	'),913

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Support c	ast	s
				Support costs	Governauce	2022	Supporl costs	Goveruance	2021
					costs			custs
Statf costs				85,316		85,316	79,508		79,508
Depreciation				3,813		3,813	'1 158		9,158
Other supporl		coals		75,744		75,744	81,132		81,132
Audit fees					28,920	28.920		23.040	2 1,040
				1tv4.873	8,920	193.793	169,798	23.040	192,838
Analysed	between
Charitable	activin		s	16-1.8'73	28,920	193.793	169,798	23,040	192,838

16	Tangible lixed assets	Tangible lixed assets
					i:otapatcr	Omceeaatpmeat		Motorrehtetm		total
					s Ip	t
					$		$
	Cost
	Atl January	2022			4,722		123,718	141,376		312,816
	Addktions				',027		3,505			5,532
	Disposals				(3,167)		(8,383)	(172381		&28,788)
	At 31 December 2022				46,582		118,840	1	4,138	289,560
	Depreciation	and unpairmeni
	At I .lanuary	202.			45,346		117,205	137,340		299,891
	Deprecmtion	charged	in the year		2,485		2 297		4,036	8,818
	blumaatcd m	resp ctot dtsposals			(3,160)		17.537)	(17o38)		(27,935)
	At 31 Dcccmbcr 2022				44,671		111,965	124,138		280,774
	Carrying araount
	At 31 December 2022				1,911		6,875			8,786
	At 31 December 2021				2,376		6,513		4,036	12,925
17	Debtors
								2022		2021
	Antounts falling due		wtthin	one year:				5		$
	Trade debiom								7,113	65,476
	()ther debtors								13,932	1'1, 02
	Prepayments	and accrued income							3,189	4,501
									24,234	89,6.'9
18	Loans and overdrafts
								2022		2021
								$		$
	Bank overdrafts									44,723
	Payablc within onc year									44,723

19	Creditors	: amoun	ts	fal	l	ing	due ivithin one year
									2022	2021
								Notes	5	5
	I3aak loans										44,723
	Deferred	income							62,414
	Tiailc crcciltois								17,660		3,601
	Other creditors								72,565		718
	Acmruals								25,680		22,440
									17I3,3 1.9		71,482
20	Deferred	incorae							2022	2021
									5	5
	Dct'coed	mcomc	m mcludcd				ivithm.
	Creditors	due within		one		year			6)' 414
	Deferred	mcomc	at I January				2022				52,-120
	keleased	from previouc			yearc					I	52.431))
	Amounts	deferred	m the			veer			62.414
	Deferred	income	at 31		Decemher 2022				62.414

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	Rcmuncratlon ofkcy manngcmcnt		pcrsnnncl	pcrsnnncl
	The remuneration ofkey management		personnel,		is ac follows.
									2022		2021
									5		5
	Aggregate compensation								4(GSX3
	Thcrc werc no further rclatcd party	transactions			in thc year (2021	none).
25	Analysis ofchaoges in uet fuuds
						Alii ~v	r	0 -	c vali »	aisle	c	l«zezt
	Cash at btutk and in hand						7	3,251	223,505		996,756
	Loans falling duc imtlun onc year						(44,723)		44,723
							728,528		268,228		')96,756
26	(.ash gcncratcd from operations								2022		2021
									5		5
	Surplus for tbe yeur								106,709		356,667
	Ad)ucmtents for:
	lnvevunent income recogiused m smtement offinancial acnvuies								(4,033)			(142)
	(()ain) 'loca on disposal ofhuigihle	fned		avncets					(613)			3,356
	Depreciation and impairment oftanmble			fixed assets					S,S18			14,645
	Movements in workmg capital:
	Decreaseiiincrease) m debtors								65.445		(85.079)
	lncrcasci(dccrcasc) m creditors								89.146		(213,640)
	lncreacei(decrease) in deferred income								62,414		(52.420)
	Cash generated from nperations								327,886			23,387