Overseas Aid for the Kids of Sierra Leone
{OAKS)
Report 2nd Financial Statements
Year ended
31 December 2023
Charity Number: 1107800
Ron Welsh & C
Chartered Accountants
Cheshire

Overseas Aid for the Kids of Sierra tthne (OAKS)
Report and Financial Statements
Year ended 31 December 2023
Contents
Contents
Page
Legal and adllli￿trative infolluatiun
Report of thc Tru5¢ccs
Independent examiners report
Statement of fiJ]xncial activiti&8
Balance sheet
Notes

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2023
Page I
Legal and administrative inforniation
St2tu$
Th¢ organisation is a charity, originally For￿ed on 27th Fcbniary 2003 and ￿giste[ed &s a charity on
26th January 2005.
The charity w86 esfablished under a trust deed on 10th Sq)t¢mbcr 20￿. as amended by a
bupplemental deed dated 22nd Deecmber 2004.
The charity op¢rdl¢s under the wo￿lDg name of-OAKS-.
Registered &5 a charity
26th January 2￿5
C]wity number
I1078￿)
Trust¢¢5
Mts Sue Reld
MT Nic Phipps
Operation address
Stmunye
Church Lane
Ncston
Cheshtre
CH64 9US
Banka8
Virgin Money
177 Bothwell Street
Glasgow
G2 7ER

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 Deeember 2023
Page 2
Report of the Trnstees for tbe y￿r ended 31st December 2023
Th¢ Trustees present their report and the financial swcmcnts for the year ended 31 December 2023.
Con5titutioll and objects
OAKS is constitufrd under a trust deed dated 10th Semember 21K14, as amended by a supplem￿tal
de¢d dated 22nd December 2￿ and is a regÉstere41 charÉty (No: 1107800).
The principal objcct of th¢ charity is to ￿lI¢v¢ wverty, Dee(t Iwdship, sickncss and distrc5s among
childr¢n in Bo, Sierra Leone and neighlK)uring villages.
Organisation
Th¢ Trust￿% of the charity whom bave served during the year arc set out on pagc l.
GrADt making poll¢y
Th¢ Trust¢es meet on a regular basis to consider and review the progress of the school and decide
spending prioritics.
Financial Revie
The Trustee5 are pleased with the continulng perfOrn￿¢e of the charity &s set out in the fiDallcial
btst¥ments.
Reserves Policy
The charÉty has a ￿11¢Y of maintsining financial reserves sufficient Io COVCT anticipated eX￿nditUre
for a four month periiml. The Trustees rccognise the difficulties involved for a small charity to
maintain a steady stream of income to maintain their reseryes policy. As such the Trustees seek to
operate r¢gular fi￿draising events io mainlain a steady and regul￿ streoLll.
Risk Review
The TrLL8tees have examiucd th¢ Tnajor risk5 that the ¢lwi"ty faces and has tsken steps to minimise
those risks.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2023
Page 3
Report of the Trustee5 for the year ended 31st December 2023. Continue
Tru5tee$ rfspon$ibllities in relation to the finanelal statemeDts
Law applicable to charities in England and Walcs require the trustees to prqjare financial statCTncnts
for each financial year which give a tDJe and fair vi¢w of the Ch￿Ity'S activities during the year and
of its fllwcial posttion at the end of the year. tn preparing those financial statCEn¢nts, the trjstees are
rcouiied to..
s¢l¢ci suiiable accountlDg policies and apply them consistently-
mak¢ jUdge￿ents alld estimates that arc rcasonable and prndenL and
slate whether applicable accounting standards and statements of ￿0￿￿￿ellded practice have
been followed subject to ￿)Y departures disclos￿ and explained in the fjllallcial statements.;
prepare th¢ financial st4teTnenis on the going concern basis Unl￿ it is inappropriate to assurne
that the charity will continue on that basis.
Thc trustc¢s are responsible for maintaintng propcr a¢￿U￿ting trcords which disclose with
reasonable ac¢urd¢y at any time the fllmllcial ]x)sition of the ¢lJarity and to enable them lo cnsure that
the financial statements comply with th¢ Charities Aci 2011. They are also responsible for
safcguarding the &￿erS of the charity and hence for taking r¢asonable steps for thc prevention and
deTrction of fraud and other irregulariiies.
Approvd by the trjstees. and sigt]cd ou thcir iKknlf
Mrs S Reid
2nd O¢tob¢r 2024.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Report and Financial Statements
Year ended 31 December 2023
Page 4
Independent Ex4minen Report to the Trustees of
Overse#s Ald for the Kid5 of Sierra Leone {OAKS)
I re￿rt on ihc financial st2t¢ments of thc charity frtrih¢ year cnded 3 1st D¢¢¢mber 2023, wbi¢h are
sct out on PAges 5 to 9.
Respe¢tive responsibilities of trll5tee8 and e￿￿]ner
Th¢ Lharity's tnjstees ar¢ tcsponsible foi the preparation of the financial statm¢nts. The charity'5
trustccs consid¢r that an audit is not r¢quir¢d for this year (und¢r ￿tion 43(2) of th¢ Cljarities Act
1993 (the 1993 Act) and that an indepentent cxamination is needcd.
It is my re$ponsibility to=
¢kqmine the financial slatcmcnts (under section 43 of thc Act)" and
to follow the procedur¢s laid down in the general dir¢ction5 given by the Charity Commission
(under section 43{7)(b) of the AGtI- and
to state whether particular Tt]attffiS have come to my attention
Bs$i$ of Independent examiner5 report
My examination was Carried out in accordance with the general diTe¢lions given by the Charity
Cotnmi55ion. An examination includes a review of the accounting rccords kept by the charity alld a
compatison of th¢ accounts pteserÈted with thosc rccords. It also includes consideration of any
unusual items or disclosures in the 2ccount% and secking cxplanations from you as lrnstees
coneerning any such matters. The pm¢edures underraken do not pryTrvide all the evidencc that wothd
be requircd in an audit. and conscquently I do llot expEess an audit opinion on the view given by the
fU)￿claI statements.
Independent ex4miners $tstement
In the course of my examination, no matter has COD)e to my attetttion.which give5 m¢ Teasonable
ause to believe that in any ￿￿terIal re$￿cl the requiremen
to keep accounting recoTds in accordance with section 41 of th¢ Ac¢ and
to prepare fjnancial stat¢En¢nts which accord with the ac¢ounting ￿CordS and cO￿pIY with the
accounting requirements of the 1993 A¢L have not been meL or
to which, in my Opinio￿ attention should be drawn in order to cnable a pN)per underth ding of the
financial sthiem¢nLS to be TeaCh￿L
Ron Wtlsh
Chartered Aceountsllt
2nd October 2024.

Oversegs Ald for the Kids of Sierra Leone (OAKS)
Statement of Financial Activities
Year ended 31 December 2023
Page 5
Total
Funds
2023
Total
Funds
2022
Ullrestricted
Funds
Restricted
Funds
oteg
Incotning resourtes
Acttvities to further the charity& objectives
DonAtions receivable
58.480
58,480
56.530
Total iDcomiDg resource5
58.480
58,480
56.530
Resour¢e8 expended
Direct charitable expejkditure
Fundrnising expenditure
Management and admirll5tration
32.472
7.068
486
32,472
7.068
486
35,130
4,263
801
Total resources eipended
40,026
40.026
40,194
Net incoming resourees
et incoming for the year
18.454
18,454
16.336
Net movement in funds
18.454
18,454
16.336
Total fuDds #t l Jattu#ry 2023
10
272,551
272.551
256,215
Total fuDds at 31 December 2023
272 $51
Movements in fjjnd are shown in note I I to the financial statements.

Overseas Aid for the Kids of Sierra Leone (OAKS)
Balance sheet
As at 31 December 2023
Page 6
2023
2022
Note
Fixed gsset5
T￿gibLe assets
222.661
207.661
Current Assets
Debto
Cash at bank and in hand
68,344
68,344
64,890
64,890
Creditors.. amounts falling due
within one year
Net current assets
Total assets less current liabilities
68.344
291.005
64,890
272,551
CreditOTS-. amounts falling due
after more than one year
272
51
Unrestricted fund5
General fund
Designated fijad
291,(K)5
272,551
291,(M)5
272.551
Restricted funds
Total funds
10
272
51
Sigoed on behalf of tbe trustees"
Mr N Phipps
Trustee
2nd October 2024

Overseas Aid for the Kids of Sierra Ikone (OAKS)
Notes to the financlal statements
Year ended 31 December 2023
Page 7
l Aeeounting policies
Basls of accoullting
The fItMncial statements have been pryrcd und¢r th¢ historical c05t c(mvention and in accordanc¢ ￿7th thc
Financial Reporting Standard for Smaller Elltities (elTectsve April 2008). attd follow the recommendatioi)s
in the Charities SORP.
GraFYts are ¢redited 8s income in the year in which theyare Teceivable. Grants #re not recognised as
r¢ceivablc until any collditions foi receip( have been complied with. Whcr¢ donor imposed restrictions apply
to the timing of the related expenditure as a pre Condition of its use the grdllt És treated as deferred income
until those restrictions are meL
Grants received ftiy spccific purposes are accounted for as restricted fimds.
Resources expcndcd are allocated to the particular activity where the cost relates directly to th8t activity-
Unr¢btriLted funds are donations and other incoming ￿SOurceS receivabl¢ or g¢nerated foi the objccts of
the charity without ￿rther specified PUryK)se arKI arc avatlable as general fi￿ds.
Design#t¢d fun(ts are utrestricted funds earnwked by the management comFnittec for particulgr purposes.
Restricted funds are to be used for specific puq)oses Is laid down by the donor. F.xwditurc which mccts
these criteria is charged to the fimd. together with a fair all￿{101￿ of DL￿agement and support costs.
Administrdtion ¢xpcn(liiurc itLLludcs dll cxpLDdiiurc lloi ditectly related to charitable activities.
2 In¢oming resources from activities to further tbe Charity's objetts
2023
Total
2022
To¢al
Unrestritted
Restricted
Donations including fi￿d5 raised An Sierra Leolle
3 Total resource5 expended
Direct Management
Chan"tabl
Expenditure Administration
2023
Total
2022
To¢al
School running costs
Sch￿1 Traintenance and repair
M￿lca1 fcr6 an(t ¢hild suppport
Tran8port and travelling costs
Printing postsge and stationery and sundry other
Tclcphonc intCTnei & computer maintenance
Su￿¢01￿1
Fundraising event wsts
28,472
2.100
.700
28,472
2,100
1,700
28,174
3,895
2,420
530
781
131
200
437
49
486
7,068
637
49
32,958
7,068
32,472
4,263

Overse2s Aid for the Kids of Sierra Leone (OAKS)
Notes to the financRal 5tatellRents, Continued...
Year ended 31 December 2023
Page 8
4 Net incoming resources for the year
2023
Total
2022
Total
This is Stated after Charging;
Depreciation
Operating lease rentsls
S Staff costs and numbers
Staff costs were as follow
2023
2021
Salaries and WAges
Social s¢¢urity costs
Other pension costs
28.472
28.174
No expenses were paid to the trnstees in the year.
The average weekly number of employees during the year, calculated on the basis
of full time equivalents was as follows..
2023
2021
Teaching staff
Nurse
Janitor
Adminisltation
14
14
21
21
6 Taxation
The charity is exempt from tax on its charttsble activitie5.

Overseas Aid for the Kids of Sierrn Leone (OAKS)
Notes to the financial statements, continued...
Year ended 31 December 2023
Page 9
7 Tanglble ￿ed assets
Iand and
Buffilding5
Totsl
Cost
l January 2023
Additions
31 D¢eember 2023
207.661
15,000
207,661
15,000
222 661
Depreci*ti(trn
l January 2023
ChargTe for the year
31 D¢¢¢mbcr 2023
Net book value
31 December 2023
222 661
l January 2023
203 481
203481
8 Creditors: amounts falling due within one year
2023
2022
Trade cr¢diioTS
Taxation and social gecurity
g ADatysis Df net assets behveen funds
Gcneral
Funds
Dcsignatcd
Funds
Restricted
Funds
Tangible fixed assets
Net current accounts
222.661
68,344
291.005
*4t Movements in funds
At l January
2023
Incoming
Resowces
Outgoing 31 December
Resour¢cs
2023
Unrestricted funds
Desiguatcd fund
Gencral fund
Total fvtLds
272,551
272 551
58,480
40,026
291,005
** Related party transa¢tion5
Thc administration nf thc charity is F￿rf0m￿d by thc trustccs on a voluntary basis.