Overseas Aid for the Kids of Sierra Leone
(OAKS)
Report and Financial Statements
Year ended
31 December 2021
Charity Number: 1107800
Ron Welsh & Co
Chartered Aeeountants
Chesbire

Overseas Aid for the Kids of Sierra I￿ne (OAKS)
Report and Financial Statements
Year ended 31 December 2021
Contents
Contents
Page
gal and athninistrativ¢ information
Report of the Trustees
Independent examiner5 report
Swement of fillancial activities
Balance sh¢et
Notes

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2021
Page I
Legal and administrative information
Stakns
Th¢ organisation is a charity, originally fornied on 27th Febn￿ry 2(M)3 and registered as a charity on
26th January 2005.
The ¢harity was established undcr a trust d¢¢d on 10th Septembcr 2004. as amended by a
supplemental decd dated 22nd December 2004.
Th¢ ¢harity operntes under the working nam¢ of Y)AKS"
Registered as & charity
26th January 2(K)5
Charity number
11078iX
Trustees
Mr Andrew Smith
Mrs Sue Reid
Mr Nic Phipps
Operation addrcss
115. Oaklands
Guildell Sutton
Chester
Cbeshire
CH3 7HG
Bankers
Yorkshir¢Bank PLC
5-7 Marina DTive
Ellesmere Port
Cheshi
CH65 OHL

Overseas AAd for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2021
Page 2
Report of the Trustee5 for the ye*r ended 31st December 2021
The Trnstces present th¢ir report and the financial stalemeDts for the year ended 31 December 2021.
Constitution and objects
OAKS is constitutd uThder a tr￿st deed dafed 10th Sq)tethr 2(K>4. as atDeDded by a suppletn¢ntal
deed dated 22nd December 2004 and is a rcgistrred charity (No: 1107800).
The principal objcct of the charity is to relieve y)verty. nee& hardship. sickness atmi distrcss among
children in Bo, Sierra Lwne and ncighbouring villages.
Organlsation
The Trustees ofthe charity wbom havc served d¥Jring the yew are sct out on pag¢ l.
Grant making policy '
The Trustees meet 011 o regularbosis to Consider and review the pmgress of the school and d￿ld¢
spending priorities.
Financial Reviejv
The Trnste¢s are ple&s¢d with thc rontinuing F*rforn)anc¢ of the charily as set out in the financi8]
statcments.
Reserves Pollcy
The charity has a y)licy of maintaining financial rescrycs sufficient to COVCT anticipated expenditure
foT a four month period. The Trnstc¢s recognis¢ the difficultaes involved for a small chaTity to
maintain a st¥ady stream of iTrne to Tnaintsin thciT reserves wlicy. As such the Trustees seek to
operate regular fulldraisitig events to maiDtain & steady and regular incom¢ stream.
Risk Review
Thc Trustees havc mmincd the major risks that the charity fa￿ and h&8 tsken steps to minimise
those ri5k5.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Ststements
Year ended 31 December 2021
Pagc 3
Report of the Trustees for the year ended 31st December 2021" colltillued_
Trustees respollsibilities in relation to the fJnaDcial $t8temeDts
Law applicable to ¢harities in England and Wales requir¢ the trustc¢s to PTcpare financtal statements
for ¢ach fmancial which give a and faiT view of the charity's activities d$￿"ng thc ycar and
of its tlllanrial EX)Sition at the end of the year. In pffparing those fllwKial stttrmen￿ the tn￿te¢S are
required to..
sel¢ci Suitablc accounting policies and apply them consis*ntly'
mak¢ judgements and estimat¢s tbat aTe reasonable and PTudeDL aJKI
stste whether appltcable accounting standards and ststemcnts of recovtunended practice hav¢
bccn followed subj¢rt to departure5 discloscd explaind tn tbe finJD¢ial stafrments." and
prepare the fwartcial stat¢rncnts on the going concern basis unless it is inappropriate to assume
that the charity will Cuntinue on that basis.
The trnstccs are responsible for maintaining proper accounttng rccords which dis¢lose wTth
reasonable accurd¢y at any time the fu￿1claI position of th¢ cbarity and ￿ et￿ble th¢m to ensur¢ that
the financial statements comply with the Charitics Act 2011. They are also r¢5ponsible for
safeguarding the dssets of the charity and h¢nce for takiDg reasonable steps for the prevention and
detection of fraud and other irregularÉties.
Approved by the trustees. and signed on their beldf
Mrs S Reid
8th June 2022.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2021
Page 4
IndepeDdeDt EIamineTS Report to the T￿Stee5 01
Overseas Aid for the Kids of Sierra Leone (OAKS)
I report OD tFLe fjnallcial statements of the cbarity for the year ended 31st December 2021, which ore
set out OTL pages 5 10 9.
Respective respoosibilities of trustees and e%amineT
The charity's tNstees aTe responsible fffi the preparntion of the fmancial st&tments. The charity's
tTUStees consid¢r that an audit is not Teqvired for this year (under section 43{21 of the Cljarities Act
1993 (th¢ 1993 Act) and that an indepentent exaJnination is n¢e(kd.
It is my rcspoDsibility to:
examint th¢ fJDancial slatements (UDder section 43 of th¢ Act)", and
to follow the procedur¢s laid down in the gclleral directions given by th¢ Charity Commission
(under section 43(7)(b) of the Act)- and
to state whether parti¢ular n]atier5 have come to my attention
Basis of independent exxminers report
My examination was caTried out in ￿e0rda1]c¢ witb the g¢neral directions givcn by thc Charity
Conimission. An examination includcs a revicw of the accounting records kept by the charity and a
Comp￿lSOn of the ￿COUnts prcsentcd those recoTds. Ii #Iso Include￿ consideration of any
Imubllal items or disclosures in the a¢counts. and seek￿g explanatlODS from you as tru8te¢s
concerning any such mattcrs. The procedures undeTiakcn do PTovid¢ all the evidence that would
be required in an audit, and consequently I do not express an audit opinion on th¢ vicw givcn by the
financial statements.
Independent examiners statement
In thc course of Yny examination, no matter ]w come to my att¢ntion which gives me reasonable
cause to b¢lieve that in any material respect the require]￿ts.
to keep accounting records Tn accordance with wtion 41 of the ACL and
to prepare financial statem¢nts which a¢cord with the a¢cow)tiTyg rc¢ords and comply with the
accounting requirements of the 1993 ACL have not bcen meL or
to whicN in my Opinio￿ attention should be dravm itk order to enable a proper understsnding of the
financial statrm¢nts to bc rearhed.
ROD We]sb
Chartered AccouDtant
8th Jw)e 2022.

Overseas Aid for the Kids of Slerra kn)ne (OAKS)
Statement of Financial Activities
Year ended 31 December 2021
Pag¢ 5
Totsl
Funds
2021
Total
Funds
2020
Unrestrleted
Fullds
Restri¢ted
Funds
Notes
Ineoming resources
Activiti¢s lo further the charitys objectives
I)onations receivablc
79.917
79.917
61,047
Total incomlng resources
79,917
79.917
61,047
Resourees expeDded
Direct cbaritable Cxpenditure
Fundraising exp¢nditurc
Management and administration
32.624
8.886
271
32,624
34,121
271
1,941
Tot*1 resourees expeDded
41.781
32,895
36.062
Net incoming resource5
Net IDcoming for the year
38,136
38.136
24,985
Net Move￿e0t In funds
38.136
38.136
24,985
Totsl fund5 at l JaDuary 2021
io
218.079
218.079
193.094
Total funds at 31 Deeember 2021
256,215
256 215
218 1179
Movements in fund are shown in note I I to the fuwicial statements.

Overseas Aid for tbe Kids of Sierra Leone {OAKS)
Balance sheet
As at 31 December 2021
Page 6
2021
202D
Nott
Fixed asset5
Tangiblc assets
203.481
196,011
Current assets
Debtors
Cash at bank and in hand
52,734
52.734
22.068
22.068
Creditors.. arnounts falling due
within one ycar
Net curreDt assets
Total assets less current liabilities
52,734
256215
22,068
218,079
Creditors: amounts falling duc
after more than one year
256215
218 079
Unrestricted funds
G¢n¢Tal fi]nd
Dcsignat¢d fimd
256215
218,079
256215
218,079
Restricted fiwds
Total funds
io
Is
218 079
Signed on beha]f of the trustees.
Mr Pl Phipp5
Trustee
8th June 2022

Overseas Aid for the Kids of Sierra Ikone (OAKS)
Notes to the financial statements
Year ended 31 December 2021
Page 7
l Aetounting policies
B*sls of aecoulltirtg
The financial statemenis have been prepared under the historical cost convention and in accordAnce with th¢
inancial Repotting Standard for Small¢r Entities (cff¢£tive April 2008), and follow the rc¢ommendations
n the Charities SORP.
Grants are Credit￿ as incomc in the year in which they are receivable. Grants are Dot recogniscd
Teceivable until any conditlODS for receipt havc been complicd with. Whcr¢ d¢)nor ivnposed restrictions apply
to th¢ timing of th¢ related exponditure as a prc Condition of its use th¢ graDt is trcat¢d as deferrcd income
until those restrictions are meL
Grants receiY¢d for specific purposes ar¢ awKmted for as reslTiCted fi￿d8.
Resouices cxpcnded are allocat¢d to the particular activity where th¢ wst relat&8 alr￿tlY to thai activity.
UDr¢strictcd funds are donations and othcr incoming rcsources rec¢ivable or g¢neTated for the objects of
thc ¢harity withoui further sp¢cified purpose and arc available as gcneral funds.
Designated funds are unrestricted fimds earmarked by thc Tnanagement committcc for particular Purposes.
Rcstrictcd fi￿dS ar¢ to be used for specific PUTPOS¢ts & laid down by the donor. Expcnditure which meets
thesc criteria is charged to thc fun￿ together with a fair all(Kativll of mallagement and support costs.
AdMI￿"Stration expeuditute iLclud¢s all expenditure not direcdy related to clwitable aclivities.
2 Incoming resources from activities to further the ¢harity's objects
2021
Total
2020
Total
Unrestrieted
Re5tiicted
DoDations includillg fijnds rnised in Sierra Leone
3 Total resources expellded
Direct Management
Charitable
Expendi￿re Administsation
2021
Total
2020
Total
School Nnning Costs
School n￿Inte￿allCe and rcpair
MediLal fees alld child suppport
Trav¢llitig costs
Printing postage and stationery alld sundry other
Telephone internet & computer maititenallce
SHb-lotal
Fundraising event costs
28228
1363
2.726
28.228
1,363
2,726
26,420
4,985
2,716
1,020
776
145
36,062
307
222
49
271
8,886
529
49
32,895
8,886
31624

Overseas Aid for the Kids of Sierra t￿lle (OAKS)
Notes to the financial statements continued...
Year ended 31 December 2021
Page 8
4 Net ineoming rwurces for the year
2021
Total
2020
Total
This is ststed aftcr chargin¥.
Depreeaition
Opcrating lease renta]s
5 Staff costs and numbers
Staff costs w¢r¢ &s follows;
2021
2020
Salarics and wages
Social s¢curity costs.
Othcr pension costs
28228
26.420
28
28
No expenscs were paid to thc trustees in thc year.
The average weekty numbcr gf ellwloyees dwing the year. calculatcd on the basis
of ￿11 timc equivalents was as folluws=
2021
2020
Teaching staff
Nurse
J2nitor
Adtninistration
14
14
17
17
6 Taxation
The charity is ¢x¢tnpt from tax on its CR￿ltable artivities.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Notes to the financial statements, continued..-
Year ended 31 December 2021
Page 9
7 Tangible fixed assets
Land and
Buildings
Total
Cost
l January 2021
Additions
31 December 2021
196.011
7,470
203 481
196,011
7.470
203 481
Depreciatio
l January 2021
Chargc for the year
31 December 2021
Iyet book value
31 Deccmber 2021
203,481
203 481
l January 2021
196011
196011
8 Credltors: gmounts f*lllng due withiD one year
2021
2020
Tsade creditors
Taxation and so¢ial security
9 Analysis of net *ssets between
Gcncrnl
Funds
Designated
Funds
Restricted
Funds
TangFible fixed assets
Net current accounts
203.481
52.734
256
15
10 Movemellts In funds
At l January
2021
Incoming
R¢sour¢es
Outgoing 31 Dc¢ember
Resources
2021
UnTestricted fuDdJ
Designated fijnd
General fund
Total fiwds
218.079
218079
79.917
41.781
256.215
256215
11 Related party transactiDll5
The administratioll of the charity is perfornied by th¢ ￿￿Slees on a volulltary basis.