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|Reference and Administrative|Reference and Administrative|Details|
|---|---|---|
|Trustees'
Report|||
|Independent
Examiner's|Report||
|Statement of Financial Activities|||
|Balance Sheet|||
|Statement ofCash Flows|||
|Notes to the Accounts|||
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|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Funds|Funds|
|||||2021/22|2021/22|2021/22|2020/21|
||||Note|||f|R|
|income and|endowments|f'rom:||||||
|Donation and legacies||||72,912|391,926|464,838|329,269|
|Government|Furlough
Scheme||||||6,663|
|Investments||||1,693||1,693|11|
|Olher|||||||13|
|Total||||74605|391,926|466,531||
|Expenditure|on:|||||||
|Raising funds||||29,696||29,696|31,468|
|Charitable
activities||||14,568|404,683|419,251|288,895|
|Total||||||448,94?|320363|
|Net income|(expenditure)|before||||||
|other gains|and losses|||30,342|(12,758)|17,584|15,593|
|Other recognised
gains/(losses):||||||||
|Gains/(losses)|on revaluation|of||||||
|currency||||5,201|2,549|7,750|5,275|
|Net income|(expenditure)|for the||||||
|year|||||10,209|25334|10,318|
|Transfers
between funds||||391|391|||
|Net Movement
In funds||||35,152|9,818|25,334|10,318|
|Reconciliation
offunds:||||||||
|Total funds brought
forward||||332,621|200,513|533134|5
816|
|Total funds carried forward||||367773|190695|||
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|||||30June|30June|
|---|---|---|---|---|---|
||||Notes|2022
f|2021f|
|CASH FLOWS FROM OPERATING ACTIVITIES:||||||
|Net cash provided
by operating
activities||||33,189|(17,461)|
|Cash fkwvs from investing
activtties:||||||
|Interest from investments
Gain/(Losses)
on currency
Net cash provided
from investing
activities||||1,693
7,750
9,443|11
~5,275
(5,264)|
|CHANGE
IN CASH AND CASH EQUIVALENTS FOR THE YEAR||||42,632|(22,725)|
|Cash and cash equivahnts
brought|forward at 1stJuly 2021, 2020||b|518,164|540,889|
|CASH AND CASH EQUIVALENTS|CARRIED|FORWARD||||
|AT 30JUNE 2022, 2021|||b|560,796|518,184|
|a) Reconciliation ofnet Income/(expenditure)||to net cash flow|from operating activies|||
|||||30June|30June|
|||||2022f|2021f|
|Net income/(expenditure)
for the year as per the||||25,334|10,318|
|Statement of Financial Activities||||||
|Adjusted for:||||||
|Interest from Investments||||(1,693)|(11)|
|(Gains)/hsses
on currency||||(7,750)|5,275|
|Depreciation||||6,152|6,152|
|(Increase)/decrease
in debtors||||(682)|(14,693)|
|Increase/(decrease)
in creditors
Increase/(decrease)
in gratuity|&have provision|||10,263
1,564|(23,989)
~514|
|||||7,855|(27,779)|
|Net cash provided
by/(used
in) operating||activities||33,188|~17,4B1|
|b) Analysis ofcash and cash equivalents||||||
|||||30June|30June|
|||||2022f|2021
f,|
|Cash at bank and in hand||||560,796|518,184|
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|Income Analysis|||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||Donations|Donations|Donations|Donations|
||||2021/22|2021/22|2021/22|2020/21|
||||f|f|f|f|
|Government
Grants|||||||
|FCDO (UK Aid Direct)||||9,643|9,643|77,337|
|Grants over f50,000|||||||
|Manan Trust||||220,585|220,585||
|Sir Ernest Cassel Education Trust||||116,893|116,893|77,648|
|Grants and Donations|over f10,000||12,500|22,297|34,797|40,993|
|Grants and Donations|under f10,000||||||
|Individuals
(inc. Gft Aid)|||43,166|7,499|50,665|83,847|
|Trusts &Foundations|||10,387|15,009|25,396|44,690|
|Corporate|||5,468||5,468|3,436|
|Schools &Universities|||1,391||1,391|1,319|
|TOTAL GRANTS AND|DONATIONS||72912|391926|464,838|329269|
|Previous Year Comparison|||||||
||||Unrestricted|Restricted|Total|Total|
||||Donations|Donations|Donations|Donations|
||||2020/21
f|2020/21
f|2020/21
f|2019/20
f|
|Government
Grants|||||||
|FCDO (UK Aid Direct)
Grants overf50,000||||77,337|77,337|70,175|
|Manan Trust||||||151,671|
|Sir Ernest Cassel Education||Trust|||77,648|73,083|
|Wallace Curzon Charitable||Trust||||52,500|
|Grants and Donations|over f10,000||40,993||40,993|109,617|
|Grants and Donations|under f10,000||||||
|Individuals
(inc. aft Aid)|||72,483|11,364|83,847|58,312|
|Trusts &Foundations|||8,145|36,546|44,690|26,671|
|Corporate|||3,436||3,436|6,806|
|Schools & Universities|||1,319||1,319|5,195|
|TOTAL GRANTS AND DONATIONS|||126375|202,894|329269|554,031|
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|3) Analysis ofResources Expe|nded||||
|---|---|---|---|---|
||||Total|Total|
||||2021/22|2020/21|
|Staff Costs|||16,499|19,557|
|Marketing
and Communication||Consultancy|11,385|10,981|
|Fundraising/Events|||1,812|930|
|Total Raising Funds|||29,696|31,468|
|Charitable
Activities|||||
|Direct Costs|||||
|Staff Costs|||96,261|90,450|
|Grants to Partners|||260,989|162,231|
|Other Staff Cost incl Travel|||5,783|2,649|
|Monitoring
& Evaluation|(External)||7,108|1,064|
|Other Expenses|||20,375|1,842|
|Total Direct Costs|||390,517|258,236|
|Support Costs|||||
|Staif Costs|||10,732|8,620|
|05ceCost UK|||1,253|4,072|
|Office Cost Nepal|||8,900|9,679|
|Governance|||1,699|2,136|
|Depreciation|||6,152|6,152|
|Total Support Costs|||28,735|90659|
|Total Charitable
Activities|||419,251||
|TOTAL EXPENDITURE|||448,947|320,363|
|4) Net Incoming Resources forthe Year|||||
|This is after charging:|||||
|This is stated after charging:|||||
||||2021/22|2020/21|
||||R||
|Independent
Examiner and Nepal|Audit|Fees|1,436|1,710|
|Depreciation|||6,152|6,152|
|Operating hase rentats —property|||4,170|4,902|
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|Staff costs|were as follows:|||
|---|---|---|---|
|||2021/22|2020/21|
|Salaries and Fees —UK||38,499|35,069|
|Employer's|Nl - UK||725|
|Salaries - Nepal||84,993|82,833|
|||123,491|118,627|
|The average|number of staff in the year was as follows:|||
|||No.|No.|
|Staff in UK||2.0|2.0|
|Staff in Nepal||9.0|9.0|
|Total||11.0|11.0|
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|||Fixtures,||||
|---|---|---|---|---|---|
|||Fittings &|Plant &|Motor||
|||Equipment|Machinery|Vehicle|Total|
|Cost or valuation||R|||R|
|At 1 July 2021||20,931|14,756|24,608|60,295|
|Additions||||||
|Disposals||||||
|At 30June 2022||20,931|14,756|24,608|60,295|
|Depreciation|and impalrments|||||
|At 1 July 2021||20,931|14,756|18,456||
|Disposah||||||
|Depreciation||||6,152|6,152|
|At 30June 2022||20,931|14,756|24,608|60,295|
|Net book value at 1stJuly 2021||||6,152|6152|
|Net book value at 30th June 2022||||||
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||Total|Total|
|---|---|---|
||2021/22|2020/21|
|||K|
|Debtors and Prepayments|2,842|403|
|Grant Receivable|11,557|14,745|
|aft Aid Qairned|5,773|4,342|
||20,172|19,490|
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|s: Amounts
due within one year|||
|---|---|---|
||Total|Total|
||2021/22|2020/21|
||E||
|Taxation and social security|71|6|
|Other creditors and accruals|13,186|2,987|
||13.257|2,993|
|Amo|unts
d|ue after more than one|year||
|---|---|---|---|---|
||||Total|Total|
||||2021/22|2020/21|
|||||R|
|Staff|Leave|Provision|9,243|7,679|
||||9,243|7,679|
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||Unrestricted|Restricted||
|---|---|---|---|
||Funds|Funds|Total|
||2021/22|2021/22|2021/22|
|||F|E|
|Fixed Assets||||
|Debtors|20,172||20,172|
|Cash|370,101|190,695|560,796|
|Creditors|22,500||22,500|
||367,773|1S0,695|558,468|
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||Unrestricted|Restricted||
|---|---|---|---|
||Funds|Funds|Total|
||2020/21|2020/21|2020/21|
|Fixed Assets||6,152|6,152|
|Debtors|19,490||19,490|
|Cash|323,804|1S4,360|518,164|
|Creditors|10,672||10,672|
||332,621|200,513|533,134|
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|||||||Fund||
|---|---|---|---|---|---|---|---|
|||B/F|Incoming|Outgoing|Revaluation|transfer|C/F|
|Restricted funds:||||||||
|Programme
funds||192,859|391,926|(398,531)|2,471|(90)|188,635|
|Other funds||7,654||(6,152)|78|481|2,061|
|Total restricted funds||200,513|391,926|(404,683)|2,549|391|190,695|
|Total unrestricted|funds|232,621|74,605|(44,264)|5,201|(391)|267,773|
|Total designated|funds|100,000|||||100,000|
|Total funds||533 134|466531|448,947|7750||558468|
##
||||||||Fund||
|---|---|---|---|---|---|---|---|---|
||||B/F|incoming|Outgoing|Revaluation|transfiar|C/F|
|Restricted|lunds:||F||||||
|Programme|funds||258,584|202,894|(267,915)|(20,S07)|20,203|192,859|
|Other funds|||13,571||6,152|82|317|7,654|
|Total restricted funds|||272,155|202,894|(274,067)|(20,989)|20,520|200,513|
|Total unrestricted||funds|150,661|133,062|(46,2S6)|15,714|(20,520)|232,621|
|Total designated||funds|100,000|||||100,000|
|Total f'unde|||522,816|335956|320,363|5,275||533,134|
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||||Unrestricted|Restricted||
|---|---|---|---|---|---|
||||Funds|Funds|Total Funds|
||||2020/21|2020/21|2020/21|
||||6|6||
|Income and endownants||from||||
|Donation and legacies|||126,375|202,894|329,269|
|Inwsbnents|||11||11|
|Other|||13||13|
|Total|||133,062|||
|Expenditure
on:||||||
|Raising funds|||31,488||31,468|
|Charitable
acttvNes|||14,828|274,067|288,895|
|Total||||274,087|320,363|
|Net Income (expendtture)||before||||
|other gatns and losses|||86,766|(71,173)|15,593|
|Other recognised|gains/(losses):|||||
|Gains/(tosses)
on revaluation||of||||
|cuffenclj|||15,714|(20,989)|(5,275)|
|Net Income (expenditure)||for the||||
|pear|||102,480|(92,162)|10,318|
|Transfers betwam|funds||(20,520)|20,520||
|Net Movement
In|funds||81,960|P1,642)|10,318|
|Reconcght ton offunds:||||||
|Total funds brought|forward||250,661|272,155|522,816|
|Total funds carried forward|||332,621|200,513|533,134|