2023-06-30-accounts - Kidasha

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Reference and Administrative	Reference and Administrative	Details
Trustees' Report
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet
Statement ofCash Flows
Notes to the Accounts

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
		2022/23 f	2022/23	2022/23	2021/22
Income and endowments	trom:
Donation and legacies		70,274	372,212	442,486	464,e3e
Investments		3220		3,220	1,693
Total		73,494	372212	445,706	466,531
Expenditure on:
Raising funds		47,162		47,162	29,696
Charilable activities		21,711	449,407	471,117	419,251
Total		68,8?3	449407	518280	448,947
Net income (expenditure)	belore
other gains and bases		4,621	(77,195)	(72,574)	17,584
Other recognised gains/(losses):
Gains/(losses) on revaluation	of
currency Net Income (expenditure)	for the	67	1,032		7,750
fear		4,554	76163	?1,609	25,334
Transfers between funds		9,134	9134
Net movement In tunds Reconciliation offunds:		4,580	67,029	71609	25,334
Total funds brought forward		367,773	190,695	558,468	533,134
Total funds carried forward		363,193	123,666	486,859

				30June	30June
				2023	2022
			Notes	R	R
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash provided by operating activities			a	(74,978)	33,189
Cash flows from investing activities:
Interest from investments				3,220	1,693
Gain/(Losses) on currency Net cash provided from Investing activities				965 4,185	7,750 9,443
CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR				(70,793)	42,632
Cash and cash equivalents brought	forward at 1stJuly 2022, 2021		b	560,796	518,164
CASH AND CASH EQUIVALENTS	CARRIED FORWARD
AT30JUNE 2023,2022			0	490,003	560,796
a) Reconciliation ofnet income/(expenditure)		to net cash flow	from operattng activities
				30June	30June
				2023	2022
					R
Net income/(expenditure) for the Statement of Financial Activities	year as per the			(71,608)	25,334
Adjusted for:
Interest from investments (Gains)/losses on currency Depreciation (Increase)/decrease in debtors increase/(decrease) in creditors increase/(decrease) in gratuity &have provision				(3,220) (965) (348) 2,587 ~1424	(1,693) (7,750) 6,152 (682) 10,263 1,564
				(3,370)	7,855
Net cash provkled by/(used in)	operating	activities		~74 978	33,189
b) Analysis ofcash and cash equivalents
				30June	30June
				2023	2022
Cash at bank and in hand				490,003	560,796

Income Analysis
			Unrestricted	Restricted	Total
			Donations	Donations	Donations
			2022/23	2022/23	2022/23
			R
Government Grants
FCDO (UK Aid Direct)
Grants over K50,000
Manan Trust				248,546	248,546
Sir Ernest Cassel Education		Trust		81,570	81,570
Grants and Donations	over	f10,000		30,740	30,740
Grants and Donations	under 810,000
Individuals (inc. Gift Aid)			60,075	8,600	68,675
Trusts &Foundations			5,068	2,756	7,824
Corporate			4,795		4,795
Schooh & Universities			336		336
TOTAL GRANTS AND DONATIONS			70,274	372,212	442,486

			Unrestrkted	Restricted	Total
			Donations	Donations	Donations
			2021/22	2021/22	2021/22
Government Grants
FCDO (UK Aid Direct)				9,643	9,643
Grants over R50,000
Manan Trust				220,585	220,585
Sir Ernest Cassel Education		Trust		116,893	116,893
Grants and Donations	over	f10,000	12,500	22,297	34,797
Grants and Donations	under 810,000
Individuah (inc, aft Aid)			43,166	7,499	50,665
Trusts &Foundations			10,387	15,009	25,396
Corporate			5,468		5,468
Schooh & Universities			1,391		1,391
TOTAL GRANTS AND DONATIONS			72,912	391,926	464,838

				Total	Total
				2022/23	2021/22
				f	f
	Staff Costs			26,695	16,499
	Marketing and Communication		Consultancy	17,730	11,385
	Fundraising/Events			2,737	1,812
	Total Raising Funds			47,162	29,696
	Charitable Activities
	Direct Costs
	Staff Costs			106,348	S6,261
	Grants to Parlners			306,126	260,989
	Other Staff Cost incl Travel			9,4S6	5,783
	Monitoring & Evaluation	(External)		8,772	7,108
	Other Expenses			12,296	20,375
	Total Direct Costs			443,038	350517
	Support Costs
	Staff Costs			13,270	10,732
	Office Cost UK			1,763	1,253
	Office Cost Nepal			11,103	8,900
	Governance			1,943	1,699
	Depreciation				6,152
Total Support Costs				28,079	25 735
Total Charitable Activities				471,117	419,251
TOTAL EXPENDITURE				518,280	448,947
4) Net Incoming Resources for the Year
&is is slated after charging:
				2022/23	2021/22
				f	f
independent Examiner and Nepal		Audit	Fees	1,578	1,436
Depreciation					6,152
Operating	hase rentah —property			4,430	4,170

Staff costs	w	ere as follows:
			2022/23	2021/22
				R
Salaries and		Fees —UK	48,695	38,499
Employer's	Nl - UK
Salaries - Nepal			97,618	84,993
			146,313	123,491
'The average		number ofstaff in the year was as follows:
			No.	No.
Staff in UK			2.8	2.0
Staff in Nepal			9.0	9.0
Total			11.8	11.0

			Fixtures,
			Fittings &	Plant &	Motor
			Equipment	Machinery	Vehicle	Total
Cost or valuation				K
At 1 July 2022			20,931	14,756	24,608	60,295
Additions
Disposah
At 30June 2023			20,931	14,756	24,608	60,295
Depreciation and Impairments
At 1 July 2022			20,931	14,756	24,608
Disposah
Depreciation for	the year
At 30June 2023			20,931	14,756	24,608	60,295
Net bookvalue	at 1 July 2022
Net book value	at 30 June	2023

	Total	Total
	2022/23	2021/22
Debtors and Prepayments	8,945	2,842
Grant Receivable	10,000	11,557
aft Aid Claimed	1,575	5,773
	20,520	20,172

: Amounts due within one year
	Total	Total
	2022/23	2021/22
		R
Taction and social security	147	71
Other creditors and accruah	15,697	13,186
	15,844	13,257

			Total	Total
			2022/23	2021/22
				f
Staff	Leave	Provision	7,819	9,243
			7,819	9,243

ysis ofAssets b	etween Funds
	Unrestricted	Designated	Restricted
	Funds	Funds	Funds	Total
	2022/23	2022/23	2022/23	2022/23
	F			F
Rxed Assets
Debtors	20,520			20,520
Cash	186,336	180,000	123,666	490,002
Creditors	23,663			23,663
	183,193	180,000	123,666	486,859

					Unrestricted	Designated	Designated	Restricted	Restricted
					Funds	Funds		Funds		Total
					2021/22	2021/22		2021/22		2021/22
					F				F	F
		Fixed		Assets
		Debtors			20,172					20,172
		Cash			270,101	100,000			190,695	560,796
		Creditors			22 500					22,500
					267,772	100,000			190,696	558,468
12a)	INovement			ofFunds
										Fund
					BIF incoming		Outgoing		Revatuatlon	transfier	CIF
Restrhted		funds:				F			F	F.	F
Programme		funds			188,635	372,212	(449,407)		1,263	8,017	120,720
Other	funds				2,060				(231)	1,117	2,946
Total	restricted funds				190,695	372,212	(449,407)		1,032	9,134	123,666
Total	unrestricted			funds	267,773	73,494	(68,873)		(67)	(89,134)	183,193
Total	designated		funds		100,000					80,000	180,000
Total	funds				558,468	445,706	518,280				486,859

12b) Previo	u	s Year Comp	arison
							Fund
			NF	incoming	Outgoing	Revatuathn	transfer	C/F
Restrhted funds:			F		F	F
Programme funds Other funds			192,859 7,654	391,926	(398,531) 6,152	2,471 78	(90) 481	188,635 2,061
Total restrhtad	f'unde		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	466,531	44894	7,750		558,468

13a) Movement	in Restrict	ed Funds
				Grants to	Other	Exchange	Fund
				Partners	Costs	G/(L)	Transfers	C/F
Pr rarnme Funds				E		E		E
Breaking Boundaries					(18,489)	406	(97)	1,820
Ufe Skilh Education (LSE)		6,764		(6,035)	(729)
Learning for Life		64,384	81,570	(62,940)	(34,406)	5,801	(1,020)	53,389
Inspire to Grow		60,242	248,846	(195,831)	(89,617)	(1,761)	(12,923)	8,956
Street Worldng Chiklren		45,150	11,056			(3,633)	(1,563)	51,010
CQVID Education		6,510	10,740	(41,320)		450	23,620
COVID-19 Emergency	Response	5,585						5545
Total Programn» Funds		188,635	372,212	(308,126)	(143,281)	1,263	8,017	120,720
Other Funds
Vehicle Rephcement		2060				(231)	1,117	2,946
Total Other Funds		2,060				(231)	1,117	2,946
Total Restrhted Funds		190,695	372,212	(308,126)	(143,281)	1,032	9,134	123,666
13b) Previous Year Comparison
				Grants to	Other	Exchange	Fund
Pr ramn» Funds		B/F 6	income f	Partners 6	Costs 6	G/(L) K	Transfers
Brealdng Boundaries		5,040	11,557		(19,110)	471	2,042
Adohscent Health &Weilbeing		9,768	9,643	(30,140)	(8,625)	(1,046)	20,400
Life Skills Education (LSE)		9,445		(10,128)	(177)	555	7,069	6,764
Learning for Life		61,633	96,893	(60,121)	(31,830)	(1,710)	(481)	64,384
Inspire to Grow		29,256	238,158	(73,630)	(77,597)	2,939	(58,885)	60,242
Street Working Children		41,321	935		(202)	3,096		45,150
COVID Educafion		30,812	34,740	(82,738)		(1,835)	25,532	6,510
Community Based Child Prohcfion				(4,232)	(1)		4,233
CCMD-19 Emeryecy	Response	5,584				1		5,585
Total Programme Funds		192,859	391,926	(280,989)	(137,542)	2,471	(90)	188,635
Othe~Fu ds
Fixed Asset Managen»nt		6,152			(6,152)
Vehich Rephcemsnt		1,502						2,061
Total Other Funds		7,654			(6,152)		481	2,061
Total Restrkted Funds		200513	39'I 926	260989	143694		391	190695

					Unresbtcted	Unresbtcted	Restricted	Total	Total
					Funds		Funds	Funds	Funds
					2021/22		2021/22	2021/22	2020/21
				Note	8		5	8	8
Income and endowments		from:
Donation and legacies					72,912		391,926		329,269
Government Furhugh Scheme									6,663
Investments					1,693			1,693	11
Other									13
Total					74	05	391928	466531	336956
Expenditure on:
Raising funds					29,696			29,696	31,468
Charitable activies					14	568	404,683	419,251	288895
Total									320363
Net Income (expendlture) other gains and losses			before		30,342		(12,758)	17,584	15,593
Other recognhed	gains/(losses):
Gains/(tosses) on revaluation			of
currency					5	201	2549	7750	5275
Net tncome (expenditure)			for the
year					35		10209		10318
Transfers between	funds					391	391
Net Movement ln	funds				35	152	9818		10318
Reconctttatlon of	funds:
Total funds brought	forward				33	621	200 613	533134	6 816
Total funds carried forward					367	773	190695	668468	633134