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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|||
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|||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||
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|||||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|
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|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|
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||||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|
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|||||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|
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|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|
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||||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|||||
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||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|
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|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|
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||||||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|
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|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|
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|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|
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||||||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|