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2022-03-31-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 4−14
Independent Auditors' Report on the Financial Statements 15 −17
Statement of Financial Activities 18
Balance Sheet 19 −20
Statement of Cash Flows 21
Notes to the Financial Statements 22 −45

Unrestricted Restricted Total Total
funds;funds funds funds
2022 2022 2022 2021
Note £ £ £ £
Income from:
Donations and legacies 3 86,576 294,624 381,200 375,356
Other trading activities 4 86,787 172,383 259,170 55,897
Investments 5 1,204 1,204 1,534
Other income 6 1,610 1,610 :21,011
..
Total income 176,177 467,007 643,184 453,798
,
Expenditure on:
Raising funds 7 43,481 60,118 103,599 34,787
Charitable activities 9 105,025 253,147 358,172 388,803
Total expenditure 148,506 313,265 461,771 423,590
Net income 27,671 153,742 181,413 30,208
Transfers between funds 18 5,330 (5,330)
Net movement in funds before other
recognised gains/(losses) 33,001 148,412 181,413 30,208
Other recognised gains/(losses):
(Losses)/gains on revaluation of fixed
assets (3,433) 9,669 6,236 _(14,_785)
Net movement in funds 29,568 158,081 187,649 15,423
Reconciliation of funds:
Total funds brought forward 119,304 261,104 380,408 364,985
Net movement in funds 29,568 158,081 187,649 15,423
Total funds carried forward 148,872 419,185 568,057 380,408

2022 2021
Note
Fixed assets
Tangible assets 14 4,867 10,804
4,867 10,804
Current assets
'
•'
Debtors
15 160,726 4,259 '
Cash at bank and in hand 469,429 374,202
.−
,
630,155 378,461
Creditors: amounts falling due within one
year 16 (66,965) (8,857)
Net current assets 563,190 369,604
Total net assets 568,057 380,408
Charity funds
Restricted funds 18 419,185 261,104
Unrestricted funds 18 148,872 119,304
Total funds 568,057 380,408

2022 2021
£ £
Cash flows from operating activities
Net cash used in operating activities 94,425 87,292
Cash flows from investing activities
Dividends, interests and rents from investments 1,204 1,534
Purchase of tangible fixed assets (402) (1,173)
Net cash provided by investing activities 802 361
.
,
Change in cash and cash equivalents in the year
95,227 87,653
' Cash and cash equivalents at the beginning of the year 374,202 286,549
Cash and cash equivalents at the,end of the year 469,429 374,202
The notes on pages 22 to 45 form part of these financial statements
I •

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Donations 36,431 , 25,140 61,571 53,863
Grants 49,993 − 269,484 319,477 320,775
Similar incoming resources 152 152 718
86,576 294,624 381,200 375,356
Total 2021 112,713 262,643 375,356

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Fundraising events 86,787 172,383 259,170 55,897
Total 2021 40,147 15,750 55,897

Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
1,204 1,204 1,534
1,534 1,534

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Other income 1,610 1,610 18
Government grants 20,993
1,610 1,610' ' 21,011
Total 2021 18 20,993 21,011

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Costs of raising funds −other 16,233 60,118 76,351 20,327
Costs of raising funds −wages and salaries 27,248 27,248 14,460
43,481 60,118 103,599 34,787
_Total _ 2021 34,787 34,787

Grants to Total Total
Institutions funds funds
2022 2022 2021
£ £ £
Grants, Education 58,935 58,935 126,476
Total 2021 126,476 126,476

Unrestricted Restricted
funds funds Total Total
2022 2022 2022 2021
£ £ £ r
Education 105,025 253,147 358,172 388,803
Total 2021 116,894 271,909 388,803

**Staff costs ** Depreciation Other costs Total Total
2022 2022 2022 2022 2021
£ £ £ £ £
t
Education 110,189 2,153 245,830 358,172 388,803
Total 2021 121,424 7,498 259,88/ 388,803
. Analysis of expenditure by activities
Activities Grant
undertaken funding of Support **• ** Total Total
directly
2022
activities
2022
, costs
2022
funds
2022
funds
2021
£ £ £ £ f
Education 274,862 58,935 24,375 358,172 388,803
_
Total 2021 237,883 126,476 24,444 388,803

Total Total
Education funds funds
2022 2022 2021
Depreciation 2,153 2,153 7,498
Travel 486 486 489
,
Insurance 1,744 1,744 710
. ,
Bank fees 1,104 1,104 896
_
Printing, postage &stationery
585 .
585
408
Computer maintenance and consurhables" 1,048 1,048 921
Motor vehicle costs 4,012 4,012 2,885
Rent 3,325 3,325' ' 1,736
Light, heat & power 33 33 273
Telephone & Internet 1,441 1,441 962
Legal costs 168
Loss on disposal of tangible fixed assets ' 1,112 1,112
Other Costs 1,562 1,562 661
Governance costs 5,770 5,770 6,837
24,375 24,375 24,444
Total 2021 24,444 24,444

2022 2021
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 6,000 4,800

2022 2021
Wages and salaries 129,813 127,483
Social security costs 6,719 7,334
Contribution to defined contribution pension schemes 905 ' 1,067
,
137,437 135,884
The average number of−persons employed by the Charity during the year was as follows:
2022 2021
No. No.
UK 4 3
,
Uganda 0 . , 8
Zambia 3 2
13 13

Motor Office Computer
vehicles equipment equipment Total
£ •£
Cost or valuation
At f April 2021 57,405 11,549 10,017 78,971
Additions 402 402
.Disposals (3,444) (3,444)
At 31 March 2022 54,363 11,549 10,017 75,929
Depreciation
At 1 April 2021 46,919 11,231 10,017 68,167
Charge for the year 4,909 318 5,227
On disposals (2,332) (2,332)
At 31 March 2022 49,496 11,549 10,017 71,062
Net book value
At 31 March 2022 4,867 4,867
At 31 March 2021 10;486 318 10,804

2022 2021
Due within one year
Trade debtors 8,702
Amounts owed by group undertakings
Prepayments and accrued income 152,024 4,259
160,726, 4,259
16. Creditors: Amounts falling due within one year
2022 2021
Other taxation and social security 1,739 2,189
Other creditor '544 , 353
Accruals and deferred income 64,682 6,315
66,965 8,857
2022 2021
Deferred income at 1 April 2021 17,495
Resources deferred during the year 31,082
Amounts released from previous periods (17,495)
31,082

2022 2021
Financial assets
Financial assets measured at fair value through income and expenditure 469,429 374,202
2022 2021
Financial liabilities
Financial liabilities measured at amortised cost (66,965) (8,857)

**Statement of funds ** −current year
Balance at
Balance at 1 Transfers Gains/ 31 March
April 2021 Income Expenditure in/(out) (Losses) 2022
Unrestricted
funds
General funds 109,341 173,230 (148,506) 4,830 (3,433) 135,462
Vehicle
Replacement 9,963 2,947 500 13,410
119,304 176,177 (148,506) 5,330 (3,433) 148,872
Restricted
funds
. .
Education 4,904 3,496 8,400
Sanitation 3,070 1,229 4,299
Livelihoods 52 1,145 1,197
UK General 75,736 (75,736)
Uganda
'
137,012 116,272 (91,924) (10,101) 4,808 156,067
Zambia 44,165 132,249 (86,670) 46 5,293 95,083
,
South Sudan
79,875 ‘133,631 (58,935) −(432) 154,139
261,104 467,007 (313,265) (5,330) 9,669 419,185
Total of funds 380,408 643,184 (461,771) 6,236 568,057

Statement of fu nds −prior year
Balance at
Balance at Transfers Gains/ 31 March
1 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
Education 124,276 80,855 (92,035) 25,911 (9,885) 129,122
Sanitation 78,7/5 48,073 (38,921) (26,268) (7,.147) 54,452
Livelihoods 56,670 161,435 (138,102) (5,922) 74,081
UK General 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

Restricted funds At 1 April Income Outgoing Transfers Exchange At 31 March
Uganda 2021 resources resources gain/(loss) 2022
Amplify Change 50 (59) (9)
Barifa & Ronyi 71,178 42,277
34 28,935
Beekeeping (114) 156 42
Educational Resources 855 399 (334) (122).
Girls & Sanitation 34,426 6,852 1,516 27,090
Koboko Boreholes 1,156 (570) 586
Koboko CRB (2,574) 3,936 1,362
Lamwo SDF 51,112 17,579 23,028 (2,721) 1,198 44,142
Marakulu CRB 12,587 9,622 (2,811) (155)
Marakulu Latrines 11,105 6,294 (4,847) 35
Markulu RWHT 1,951 1,382 (554) (15)
MH Advocates 6,689 341 (9) 6,338
Obule latrines 14,166 14,166
Phonics Expansion 22,109 207 564 22,467
Speed Schools GG 1,166 (2,064) (898)
STEP UP −Amuru 13,349 1,522 (36) 11,790
Uganda General (341) 399 58
Total 137,012 116,272 91,924 (10,101) 4,808 156,067
Restricted funds At 1 April Incoming Outgoing Transfers Exchange At 31 March
Zambia 2021 resources resources gain/(loss) 2022
Big Give 2021 12,872 4,798 70 8,144
Boongo 2,277 47 (2,318) 88
Chundwe RWH 5,867 7,130 1,712 236 685
Educational Resources 510 (510)
Girls & Sanitation (3,667) 4,711 1,044
−Kalomo SDF 10,088 11,120 7,704 (114) 13,389
Kalomo Solar Irrigation 23,442 17,479 (699) 5,264
Lugobo CRB & TSH 45,301 8,119 (1) 37,181
Lusumpuko Boys 6,095 6,0895
Latrines
Lusumpuko Girls 2,289 1,197 4,260 (1) 5,351
Latrines and ISSB
Lusumpuko RWH 6,000 5,179 (167) 654
Nachoncho Latrines 425 46 (418) 38
Siachitema CRB 4,244 9,863 14,692 845 261
Siamoono RWHT 6,085 4,928 (1,156) (1)
Simusunge CRB 18,092 1,000 12,420 546 7,218
Simusunge RWH 2,868 (3,050) 182
Tara Latrines 8,315 1,526 (159) 9,682
Zyangale Community 3,336 2,932 (291) 114
School
Zambia General (8) 8
Total 44,165 132,249 86,670 46 5,293 95,082

,
,
FOR THE Y FOR THE Y **EAR ENDED ** 31 MARCH 2022
Restricted funds At 1 April Incoming Outgoing ' Transfers −Exchange At 31 March
South Sudan 2021 resources resources gain/(loss) 2022
Araka CRB 5,021 −. 4,896 (567) (442) '
Baamani CRB 51,008' . 50,356 (521) 131
Baamani Latrines 30,000 30,000
Brickworks Teacher 3,631 3,684 53
Training
South Sudan 24,554 100;000 356 124,910
St Barnabas CRB (709) 247 (462)
Total 79,875 133,631. 58,935 (432) 154,138
.

Restricted funds Restricted funds At 1 April At 1 April Incoming Outgoing Transfers Exchange At 31 March
Uganda 2020 ' resources resources galn/(loss) 2021
Abera 23 (3) 21
Amplify Change
Beekeeping
. 17,369
240
16,660
82
(705)
(158)
3
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 (6,57?) 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
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 Income Outgoing Transfers Exchange At 31 March
Zambia 2020 resources resources gain/(loss) 2021
Boongo 2,698 (277) (259) 2,162
Education 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 (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

Restricted funds Restricted funds At 1 April Income 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 Loop (46,1) (682)
Total 56,670 − 161,435 138,102 (5,922) 74,080

Fund Origin of Fund Purpose of Fund
Uganda
Construction in Koboko, West Nile Individual Donors / Trusts / AR Ball 21 Construction of 2 entire schools — each
with classroom block, furniture,
latrines, and rainwater harvesting tank
Educational Resources Book Aid International 3,166 fiction and non−fiction books
... delivered to 30 schools in Arnuru,
Lamwo, Koboko, & Nwoya
,−
MHA Girls: Advocacy Clubs Waterloo Foundation Setting up Girls' Advocacy Clubs,in 10
schools in Amuru District
School Demonstration Farms
.
Trust and Individual Donors, −
••
A 3−year project at 10 schools in
Lamwo supporting 600 parents,
improving agricultural practices and
food insecurities
Step Up −Early Childhood
Development
•Arnuru
British Foreign Schools Society , A3−year project at 5 primary schools in
District, setting up low−cost
nurseries and training teachers in
.


. −
Girls & Sanitation•
AR Ball / Various Individuals / Trusts
Phonics methodology

Multi−year programme to keep girls in
education

Zambia
Educational Resources Book Aid International 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 in Kalomo District,
supporting 250 parents, improving
agricultural practices and fobd.
, insecurities
Solar Irrigation Guernsey Overseas Aid Commission Construction of solar−powered drip
irrigation systems at 5 School
Demonstration Farms
Siamoono Primary School Wilmslow Wells for Africa / AR 75,000 litre rainwater harvesting tank
Zyangale Primary School Just A Drop Construction of latrines for girls, boys,
and teachers
Lusumpuku Primary School Souter Charitable Trust/ Individual
Donors /AR Ball '21 / Just a Drop
•75,000 litre rainwater harvesting tank.
Construction of latrines for boys and
teachers. Procurement of ISSB press
and construction of latrines for girls
Siachitema Primary & Secondary. − The Beit Trust/ Individual Donors Construction of classroom block
School
Chuundwe WWfA 75,000 litre rainwater harvesting lank
Simusunge Primary School The Allen Trust/ Gilchrist Education Construction of classroom block and
Trust/ AR Ball 21 latrines for boys, girls, and teachers —
commenced
Lugobo Primary School Individual Donor/ The Allen Trust Construction of classroom block and
teacher housing −commenced
South Sudan
Teacher Training The Allen Trust 10 teachers — Year 2 of a2−year
diploma course
Baamani Primary School North Downs Way fundraiser / The Construction of a4−room classroom
Allen Trust block with furniture

Balance at
Balance at 1 Transfers Gains/ 31 March
April 2021 Income Expenditure in/(out) (Losses) 2022
General funds 119,304 176,177 (148,506) 5,330 (3,433) 148,872
Restricted funds 261,104 467,007 (313,265) (5,330) 9,669 419,185
−380,408 643,184 (461,771) 6,236 568,057
Summary of fund s −prior year
Balance at
Balance at
1 April 2020
, Income Expenditure Transfers
in/out
Gains/
(Losses)
31 March
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
Analysis of net assets between funds −cur rent year
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
£
Tangible fixed assets 4,867 4,867
Current assets 210,970 419,185 630,155
Creditors due within one year (66,965) (66,965)
Total 148,872 419,185 568,057

Analysis of net assets between funds −prio r year
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 dOe within one year (8,857) (8,857)
119,304 261,104 380,408
2022 2021
,E
Net income for the year (as per Statement of Financial Activities) 181,413 30,208
Adjustments for:
Depreciation charges 5,227 7,490
Dividends, interests and rents from investments (1,204) (1,534)
Loss on the sale of fixed assets 1,112
Decrease/(increase) in debtors (156,467) 85,923
Increase/(decrease) in creditors 58,108 (20,010)
Translation (loss)/gain on foreign exchange movements 6,236 (14,785)
Net cash used in by/(provided) operating activities 94,425 87,292

2022 2021
E
Cash in hand 469,429 374,202
**Total ** cash and cash equivalents 469,429 374,202

At 1 April At 31 March
2021 Cash flows 2022
£ £
£
Cash at bank and in hand 374,202 95,227 469,429
374,202 95,227 469,429