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2021-03-31-accounts

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Chairman's Statement 2
Summary of Personnel Changes 3
Trustees Report 4 −13
Independent Auditors' Report on the Financial Statements 14−16
Consolidated Statement of Financial Activities 17
Consolidated Balance Sheet 18 −19
Charity Balance Sheet 20 −21
Consolidated Statement of Cash Flows 22
Notes to the Financial Statements 23 −46

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
Note £ £ £ £
Income from:
Donations and legacies 3 112,713 262,643 375,356 640,392
Other trading activities 4 40,147 15,750 55,897 21,961
Investments 5 1,534 1,534 3,552
Other income 6 18 20,993 21,011
Total income 154,412 299,386 453,798 665,905
Expenditure on:
Raising funds 7 34,787 34,787 24,164
Charitable activities 9 116,894 271,909 388,803 600,882
Total expenditure 151,681 271,909 423,590 625,046
Net income/(expenditure) 2,731 27,477 30,208 40,859
Transfers between funds 18 2,998 (2,998)
Net movement in funds before other
recognised gains/(losses) 5,729 24,479 30,208 40,859
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed
assets 8,251 (23,036) (14,785) (22,317)
Net movement in funds 13,980 1,443 15,423 18,542
Reconciliation of funds:
Total funds brought forward 105,324 259,661 364,985 346,443
Net movement in funds 13,980 1,443 15,423 18,542
Total funds carried forward 119,304 261,104 380,408 364,985

2021 2020
Note
Fixed assets
Tangible assets 14 10,804 17,121
10,804 17,121
Current assets
Debtors 15 4,259 90,182
Cash at bank and in hand 374,202 286,549
378,461 376,731
Creditors: amounts falling due within one
year 16 (8,857) (28,867)
Net current assets 369,604 347,864
Total net assets 380,408 364,985
Charity funds
Restricted funds 18 261,104 259,661
Unrestricted funds 18 119,304 105,324
Total funds 380,408 364,985

2021 2020
Note
Fixed assets
Tangible assets 14 10,804 10,511
10,804 10,511
Current assets
Debtors 15 24,071 89,418
Cash at bank and in hand 354,390 334,548
378,461 423,966
Creditors: amounts falling due within one
year 16 (8,857) (46,928)
,
Net current assets 369,604 377,038
Total net assets 380,408 387,549
Charity funds
Restricted funds 18 261,104 287,929
Unrestricted funds 18 119,304 99,620
Total funds 380,408 387,549

2021 2020
Cash flows from operating activities
Net cash used in operating activities 87,292 (94,535)
Cash flows from investing activities
Dividends, interests and rents from investments 1,534 3,552
Purchase of tangible fixed assets (1,173) (10,215)
Net cash provided by/(used in) investing activities 361 (6,663)
Change in cash and cash equivalents in the year 87,653 (101,198)
Cash and cash equivalents at the beginning of the year 286,549 387,747
Cash and cash equivalents at the end of the year 374,202 286,549
The notes on pages 23 to 46 form part of these financial statements

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
£ £ £ £
Donations 47,220 6,643 53,863 149,528
Grants 64,775 256,000 320,775 485,183
Similar incoming resources 718 718 5,681
112,713 262,643 375,356 640,392
Total 2020 217,433 422,959 640,392

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
£ £ £ £
Fundraising events 40,147 15,750 55,897 21,961
Total 2020 21,961 21,961

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
£ £ £ £
Bank interest 1,534 1,534 3,552
Total 2020 2,665 887 3,552

Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
£ £ £ £
Other income 18 18
Government grants 20,993 20,993
_
18 20,993 21,011

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ r
Costs of raising funds −other 20,327 20,327 9,699
Costs of raising funds −wages and salaries 14,460 14,460 14,465
34,787 34,787 24,164
Total 2020 24,164 24,164

Grants to Total Total
Institutions funds funds
2021 2021 2020
£ £ r
Grants, Education 126,476 126,476 92,431
Total 2020 92,431 92,431
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted Restricted Total Total
funds funds funds funds
2021 2021 2021 2020
£ £ £ £
Education 116,894 271,909 388,803 600,882
Total 2020 159,767 441,115 600,882
Page 29

Total Total
**Staff costs ** Depreciation Other costs funds funds
2021 2021 2021 2021 2020
£ £ £ £ £
Education 121,424 7,498 259,881 388,803 600,882
Total 2020 214,364 7,174 379,344 600,882

Activities Grant
undertaken funding of Support Total Total
directly activities costs funds funds
2021 2021 2021 2021 2020
£ £ £ £ £
Education 237,883 126,476 24,444 388,803 600,882
Total 2020 465,781 92,431 42,670 600,882

Total Total
Education funds funds
2021 2021 2020
Depreciation 7,498 7,498 7,174
Travel 489 489 5,320
Insurance 710 710 732
Bank fees 896 896 2,483
Printing, postage & stationery 408 408 811
Computer maintenance and consumables 921 921 1,865
Motor vehicle costs 2,885 2,885 3,823
Rent 1,736 1,736 3,163
Light, heat & power 273 273 931
Telephone & intemet 962 962 1,609
Legal costs 168 168 4,581
Other costs 661 661 3,578
Governance costs 6,837 6,837 6,600
24,444 24,444 42,670
Total 2020 42,670 42,670
11. Auditors' remuneration
2021 2020
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 4,800 6,600

Group Group Charity Charity
2021 2020 2021 2020
£ f E £
Wages and salaries 127,483 210,944 118,643 193,/90
Social security costs 7,334 16,489 7,334 16,489
Contribution to defined contribution pension
schemes 1,067 1,396 933 885
135,884 228,829 126,910 210,564
Group Group
2021 2020
No. No.
UK 3 3
Uganda 8 130
Zambia 2 3
13 136

Motor Office Computer
vehicles equipment equipment Total
Cost or valuation
At 1 April 2020 77,178 13,127 10,017 100,322
Additions 6,087 6,087
Disposals (25,860) (1,578) (27,438)
At 31 March 2021 57,405 11,549 10,017 78,971
Depreciation
At 1 April 2020 61,765 11,419 10,017 83,201
Charge for the year 6,100 1,390 7,490
On disposals (20,946) (1,578) (22,524)
At 31 March 2021 46,919 11,231 10,017 68,167
Net book value
At 31 March 2021 10,486 318 10,804
A t 31 March 2020 15,413 1,708 17,121

Motor Office Computer
vehicles equipment equipment Total
Cost or valuation
At 1 April 2020 52,893 11,549 10,017 74,459
Additions 4,914 4,914
At 31 March 2021 57,807 11,549 10,017 79,373
Depreciation
At 1 April 2020 44,090 9,841 10,017 63,948
Charge for the year 3,231 1,390 4,621
At 31 March 2021 47,321 11,231 10,017 68,569
Net book value
At 31 March 2021 10,486 318 10,804
At 31 March 2020 8,803 1,708 10,511

Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Due within one year
Trade debtors 7,202 7,202
Amounts owed by group undertakings 19,812
Other debtors 263 263
Prepayments and accrued income 4,259 82,717 4,259 81,953
4,259 90,182 24,071 89,418

Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Amounts owed to group undertakings 19,584
Other taxation and social security 2,189 2,118 2,189 2,118
Other creditors 353 931 353 93/
Accruals and deferred income 6,315 25,818 6,315 24,295
8,857 28,867 8,857 46,928
Group Group Charity Charity
2021 2020 2021 2020
£ £ £ . £
Deferred income at 1 April 2020 17,495 54,784 17,495 54,784
Resources deferred during the year 17,495 17,495
Amounts released from previous periods (17,495) (54,784) (17,495) (54,784)
17,495 17,495

Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Financial assets
Financial assets measured at fair value
through income and expenditure 374,202 286,549 354,390 334,548
Financial assets that are debt instruments
measured at amortised cost 7,465 7,465
374,202 294,014 354,390 342,013
Group Group Charity Charity
2021 2020 2021 2020
£ f £ f
Financial liabilities
Financial liabilities measured at amortised
cost (8,857) (28,867) (33,292) (48,451)

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2020 Income Expenditure in/(out) (Losses) 2021
Unrestricted
funds
General funds 96,958 139,514 (136,783) 2,998 8,251 110,938
Vehicle
Replacement 8,366 8,366
105,324 139,514 (136,783) 2,998 8,251 119,304
Restricted
funds
Uganda 124,276 80,855 (92,035) 25,911 (9,885) 129,122
Zambia 78,715 48,073 (38,921) (26,268) (7,147) 54,452
South Sudan 56,670 161,435 (138,102) (5,922) 74,081
Emergency
Sanitation Fund 9,023 (2,851) (2,641) (82) 3,449
259,661 299,386 (271,909) (2,998) (23,036) 261,104
Total of funds 364,985 438,900 (408,692) (14,785) 380,408

Statement of fu nds −prior year
Balance at
Balance at Transfers Gains/ 31 March
1 April 2019 Income Expenditure in/out (Losses) 2020
Unrestricted
funds
General funds 51,643 231,626 (180,642) 9,194 (14,863) 96,958
Vehicle
Replacement 7,/44 1,222 8,366
51,643 238,770 (180,642) 10,416 (14,863) 105,324
Restricted
funds
Uganda 185,857 239,302 (289,044) (10,349) (1,490) 124,276
Zambia 58,510 96,554 (72,392) (67) (3,890) 78,715
South Sudan 50,433 87,990 (79,679) (2,074) 56,670
294,800 423.846 (441,115) (10,416) (7,454) 259,661
Total of funds 346,443 662,616 (621,757) (22,317) 364,985

Restricted funds At 1 April Income Outgoing Transfers Exchange At 31 March
Uganda 2020 resources resources gain/(loss) 2021
Abera 23 (3) 21
Amplify Change 17,369 16,660 (705) 3
Beekeeping 240 82 (158)
Educational Resources 1,906 242 (968) 13 708
Girls & Sanitation 33,895 1,091 (2,193) 30,612
Koboko CRB 14,152 9,525 9,472 (11,810) (4,951) (2,555)
Koboko Boreholes 6,465 (6,572) 963 856
Lamwo SDF 22,596 35,912 35,246 26,879 (2,634) 47,508
Lutuk 2,178 1,180 (131) 867
Marakulu CRB 26.018 13,146 174 13,046
Marakulu Latrines 6,055 15,754 (67) 9,632
2,711 754 (6) 1,951
MH Advocates 6,689 6,689
Oyiga RWH 2,811 2,628 (53) (236)
Palukere 2019 239 622 (31) (414)
Phonics Expansion 26,929 4,672 (1,804) 20,452
Speed Schools GG (1,571) 2,080 507
Uganda General (145) (379) (524)
Total 124,276 80,855 92,035 25,911 (9,885) 129,121
Restricted funds At 1 April Incoming Outgoing Transfers Exchange At 31 March
Zambia 2020 resources resources gainl(loss) 2021
Boongo 2,698 (277) (259) 2,162
Educational Resources 465 (20) 445
Girls & Sanitation 48,504 6,927 (29,600) (3,072) 8,903
Kalomo 2,341 728 (143) 1,470
Kansumo CRB 5,531 993 (298) 4,240
Lagobo 529 1,412 968 (86) (1)
Lusumpuko BH 1,160 2,641 (298) 1,183
Malala (119) 5 (115)
Munyenye Latrines 431 428 (76) (72)
Munyenye Livelihoods (92) 4 (87)
Nachoncho Latrines 986 (116) 870
Namabondo 107 66 25 66
Nazilongo 2,200 393 (146) 1,661
Siachitema CRB _
9,853
5,341 0 (267) 4,244
Siachitema Latrines 2,975 7 (901) 2,068
Siamoono 136 228 (18) (111)
Siamwaamvwa (178) 36 (141)
Siamoono BH 14,417 10,396 (771) 3,250
Siamwaamvwa RWH 5,577 3 (5,574)
Simbunji CRB 32,522 5,244 (744) 26,534
Simusunge RWH 3,356 20 3,336
Zambia General 125 (5) 121
Total 78,715 48,073 38,921 (26,268) (7,147) 54,453

NOTES T O T H E FINANCIAL STATEMENTS NOTES T O T H E FINANCIAL STATEMENTS NOTES T O T H E FINANCIAL STATEMENTS NOTES T O T H E FINANCIAL STATEMENTS NOTES T O T H E FINANCIAL STATEMENTS
**FOR T H E Y E A R E N D E D 31 MARCH ** 2021
Restricted funds At 1 April Incoming Outgoing Transfers Exchange At 31 March
South Sudan 2020 resources resources gain/(loss) 2021
Manikakara CRB and 1,142 (1,077) (49) 16
Latrines
Araka CRB 35,000 23,783 53,502 (1,754) 3,527
Baamani CRB 51,756 (748) 51,008
Brickworks Teacher (59) 3,674 3,656 (16) (57)
Training
Lizira CRB 43,112 42,897 (215)
South Sudan 20,587 18,253 15,970 77 (2,679) 20,268
St Barnabas CRB 20,856 22,077 1,000 (461) (682)
Total 56,670 161,435 138,102 (5,922) 74,080

Restricted funds At 1 April Incoming Outgoing Transfers Exchange At 31 March
Uganda 2019 resources resources gain/(loss) 2020
Abera 130 2,042 2,012 (77) 23
Amplify Change 28,581 11,786 574 17,369
Beekeeping 5,348 5,430 321 1 240
Educational Resources 3,251 3,743 2,507 (2,485) (96) 1,906
Girls & Sanitation 57,559 2,222 13,785 (10,853) (1,248) 33,895
Koboko CRB 25,016 65,799 69,804 (7,500) 641 14,152
Koboko Boreholes 20,000 13,788 742 (489) 6,465
Lamwo SDF 31,185 5,532 (3,472) 415 22,596
Lutuk 4,739 10,880 7,984 335 2,178
Palukere 2019 13,632 13,397 178 (174) 239
Phonics Expansion 24,951 14,158 16,966 5,499 (713) 26,929
Speed Schools GG 35,723 79,852 123,127 6,495 (514) (1,571)
Uganda General 9,270 (9,270) (145) (145)
Total 185,857 239,302 289,044 (10,349) (1,490) 124,276
Restricted funds
Zambia
At 1 April
2019
Income
resources
Outgoing
resources
Transfers Exchange
gain/(loss)
At 31 March
2020
Boongo 8,023 5,132 (193) 2,698
Education Resources 475 (10) 465
Girls & Sanitation 46,831 14,623 _
8,482
(2,532) (1,936) 48,504
Kansumo CRB 19,031 15,833 3,837 (1,504) 5,531
Kansumo Latrines 296 257 39
Lagobo 703 14 (160) 529
Malala 5,902 (406) (6,060) (367) (119)
Munyenye Latrines (71) 5,193 4,393 (298) 431
Munyenye Livelihoods 4,489 4,054 (608) 81 (92)
Nachoncho Latrines 4,600 3,435 (179) 986
Namabondo 1,619 8,343 7,450 (1,833) (572) 107
Nazilongo 6,757 4,470 (87) 2,200
Siachitema latrines (18) 10,576 7,494 (89) 2,975
Siamoono 402 369 103 136
Siamwaamvwa 3,284 6,301 2,274 564 (178)
Simbunji Community 2,209 18,705 5,075 (2,004) 582 14,417
School
Zambia General (6,612) 6,602 135 125
Total 58,510 96,554 72,392 (67) (3,890) 78,715
Restricted funds At 1 April Income Outgoing Transfers Exchange At 31 March
South Sudan 2019 resources resources gain/(loss) 2020
Manikakara CRB and 50,137 21,304 (1,536) 27,297
Latrines
South Sudan Other 52,990 55,708 (484) (3,202)
South Sudan Araka 35,000 35,000
Teacher Salary top up 296 2,667 (54) (2,425)
Total 50,433 87,990 79,679 (2,074) 56,670

Fund Origin of Fund Purpose of Fund
Uganda
Emergency Covid Response Individual Donors / Trusts Temporary handwashing stands,
soap and PPEto 15 schools
Construction in Koboko, West Nile Individual Donor Built a 20,000 Rainwater
Harvesting Tank
Educational Resources Book Aid International 500 fiction and non−fiction books
delivered to 5 schools in Nwoya
District
AmplifyChange
School Demonstration Farms Trust and Individual Donor A 3−year project at 10 schools in
Lamwo supporting 500 parents,
improving agricultural practices
and food insecurities
Malukulu Primary School Individual Donors / Trusts Building classroom, latrines and
rainwater harvesting tank
Girls & Sanitation AR Ball / Various Individual Multi−Year programme to keep
Donors / Trusts girls in education — on hold due to
school closures

Zambia
Emergency Covid Response Individual Donors / Play It Forward Permanent hand washing stands,
liquid soap, hand sanitisers, PPE,
sanitary pads for girls, &
refurbishment of borehole
Educational Resources Individual Donors / Play It Forward 500 fiction and non−fiction books
delivered to 5 schools in Kalomo
District
School Demonstration Farms Charles Hayward / Play It Forward School Demonstration Farms at 5
/ The Allen Trust primary schools
Simusunge Just A Drop 100,000 litre Rainwater Harvesting
Tank
Lugobo Big Give Christmas Challenge Construction of latrines for girls
2019 and teachers
Kalundu & Lugobo Annual Ball 2019 Construction of six permanent
handwashing stands
Simbunji Play It Forward Construction of a 3−room
classroom block with furniture
Zyangale Just A Drop Construction of latrines for girls /
boys / teachers
South Sudan
Teacher Training The Allen Trust 10 teachers −year1o f a two year
diploma course
St Barnabas Primary School North Downs Way fundraiser / The Construction of a 4−room
Allen Trust classroom block with furniture
Lizira Primary School The Allen Trust Construction of a 4−room
classroom block with furniture
Araka Primary School The Allen Trust Construction of a 4−room
classroom block with furniture

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2020 Income Expenditure in/(out) (Losses) 2021
£ £ £ £ £ £
General funds 105,324 139,514 (136,783) 2,998 8,251 119,304
Restricted funds 259,661 299,386 (271,909) (2,998) (23,036) 261,104
364,985 438,900 (408,692) (14,785) 380,408

Balance at
Balance at Transfers Gains/ 31 March
1 April 2019 Income Expenditure in/out (Losses) 2020
General funds 51,643 238,770 (180,642) 10,416 (14,863) 105,324
Restricted funds 294,800 423,846 (441,115) (10,416) (7,454) 259,661
346,443 662,616 (621,757) (22,317) 364,985

Unrestricted Restricted Total
funds funds funds
2021 2021 2021
Tangible fixed assets 10,804 10,804
Current assets 117,357 261,104 378,461
Creditors due within one year (8,857) (8,857)
Total 119,304 261,104 380,408

Analysis of net assets between funds −prior year
Unrestricted Restricted Total
funds funds funds
2020 2020 2020
Tangible fixed assets 17,121 17,121
Current assets 117,070 259,661 376,731
Creditors due within one year (28,867) (28,867)
Total 105,324 259,661 364,985
21. Reconciliation of net movement in funds to net cash flow **from operating ** activities
Group Group
2021 2020
Net income for the year (as per Statement of Financial Activities) 30,208 40,859
Adjustments for:
Depreciation charges 7,490 7,174
Dividends, interests and rents from investments (1,534) (3,552)
Loss on the sale of fixed assets 60
Decrease/(increase) in debtors 85,923 (78,757)
Decrease in creditors (20,010) (38,002)
Translation (loss)/gain on foreign exchange. movements (14,785) (22,317)
Net cash used in by/(provided) operating activities 87,292 (94,535)
22. Analysis of cash and cash equivalents
Group Group
2021 2020
Cash in hand 374,202 286,549
Total cash and cash equivalents 374,202 286,549

At 1 April **At ** 31 March
2020 Cash flows 2021
Cash at bank and in hand 286,549 87,653 374,202
286,549 87,653 374,202