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2021-02-28-accounts

Malawi Orphan Fund Review of 2020-21

Contents

Chair’s report ............................................................................................................................................................... 1 Sponsorship ................................................................................................................................................................. 1 Secretary’s report ........................................................................................................................................................ 2 Protection For Education ............................................................................................................................................. 3 Social Media/Communications ..................................................................................................................................... 4 Website ....................................................................................................................................................................... 5 Projects........................................................................................................................................................................ 5 Other matters undertaken not covered in these reports .............................................................................................. 6 Newsletters.............................................................................................................................................................. 6 Fundraising .............................................................................................................................................................. 6

Finance - Notes on Malawi Orphan Accounts for Financial year 1st Mar 2020 – 28th Feb 2021 .................................... 6

Chair’s report

The past year has seen our first AGM where supporters were invited to hear what MOF had planned for the year ahead and also listen to supporters’ views on items such as sponsorship and MOF’s name. It was great to meet some of the supporters and it is something we look forward to doing again.

The biggest change over the past year is the decision to meet monthly to shorten our meetings and also to be able to keep up to date with everything happening inside MOF and at Home of Hope. This has been possible as due to Covid restrictions we have been meeting via Zoom. This is something we plan to continue.

Jane Lambert-Mason

Sponsorship

This past year has been a strange one. We had plans in March 2020 to start developing a new way to sponsor through our website. This unfortunately has not got off the ground due to our communications team being snowed under however I hope this will get up and running soon. I have attached this plan to this email.

Gillian Lindley took over the physical sending of sponsorship packs and like usual she did a brilliant job with the help of Linda at Home of Hope. What this year has proved is that Thompson can take great photos

Page 1 of 11

however it is easier to do the sponsorship with the staff at Home of Hope as they are extremely busy with the day to day running of the Home of Hope.

Jane Lambert-Mason

Secretary’s report

I have prepared agendas in conjunction with the Chair.

I have sent out Agendas (and associated papers, if there are any) and let Trustees and others know of the date of meetings.

Prepared for and taking Minutes at Meetings and distributing when finalised.

I have dealt with any incoming mail either to registered address, or via email, or forward letters or email to those who can deal with it, and ASSUME that this will be done

Paid in any cash or cheques which come to the registered address and informing the Treasurer of what has been paid in and what for (if for any specific purpose) and whether it is covered by a Gift Aid Declaration (new or existing). I have recently discovered that I can do this at the Post Office, which makes it a lot easier.

Kept databases up to date with change of address, etc. when notified to us

Kept Charity Commission details up to date i.e., Trustee details

Margaret Lambert

Page 2 of 11

Protection For Education

Cynthia and Piriani have been really busy the past year. We decided at the start of Covid-19 to use some of the fabric and soap that had been purchased for Protection for Education to help keep the home safe. They both learnt how to make face masks and got busy making them for the home with the help of some of the older girls. We also sent out $500 over the summer so they were able to make up enough packs of pads, soap and undies for all the girls and young women who needed them at the start of the Autumn Term.

Most recently we sent out another £300 to allow them to make more pads and stock up their supplies of soap and underwear.

As well as ensuring the girls can stay in school each month when they have their periods, the project has a hugely important role in teaching the girls sewing skills, how to look after their own hygiene and most importantly providing a girl only safe space where any students can come and talk freely. For this we have to say a massive thank you to Home of Hope for providing the building right next to the secondary school and believing in the project and of course a huge shout out goes to Cynthia and Piriani for their ongoing hard work and commitment to the project.

We are hoping to get back to fundraising again later in 2021, we have lots of products already made and ready to go . Thanks to everyone for supporting us.

Jo Addis

Page 3 of 11

Social Media/Communications

There are two main sides to the Social Media/Comms role. One is being an administrator on the Home of Hope social media pages, Facebook and Instagram, to help share updates with supporters. Initially, when I took this over from Emma Makepeace in 2017 I was the sole contributor to both of these, posting information that had been shared with me via Linda or Andrew. However I felt that if possible the Home should have more authorship and control over their communications so during the Trustees visit in 2019 I set Linda and Andrew on both pages. Excitingly, this year Andrew has been posting numerous updates on the Facebook page (which has 1169 followers), which I now share to the Instagram. This has 1,634 followers which includes pages that I believe are run by Madonna and means that our fundraising efforts can have greater reach. Shinghai also occasionally posts on the Home of Hope Facebook page and images of Home of Hope to his personal Instagram, which I will often share to the Home of Hope page.

The other role is coordinating the social media and communications for Malawi Orphan Fund specifically. Our following is smaller than Home of Hope’s but still significant (491 on Facebook, 148 on Instagram). On here, I post information mainly about the work of MOF and less frequently information about Home of Home specifically to retain clarity that the organisations are separate and due to the issues outlined in the following paragraph. Over the last year the majority of information shared has been about fundraising, such as the Christmas Appeal and 10 Miles for Malawi (which I think has contributed to us gaining over 100 likes on Facebook in less than a month!). Reflecting on the successes of the 2020 Christmas Appeal and 10 Miles for Malawi together, I personally think that while social media is useful for fundraising and communicating with supporters, utilising our personal community base is a more effective means. While the Christmas Appeal did get support from new supporters reached via social media, this was far less than that raised by the churches we work with, and I think everyone that has been involved with 10 Miles for Malawi has come to it from Jo or Gillian, rather than social media. I also send out email updates that tries to collate the information shared on social media. Regrettably in 2020/21 I have found this increasingly difficult to make time for, and the majority of the most recent emails that have gone out have been newsletters that I have worked on with Ruth, Jo and Gillian. Time has probably been by biggest challenge with the role this year, along with not always being sent all updated pictures/info. This has been really helped since the beginning of the year by sharing images via the main MOF WhatsApp chat, so a big thank you on this! Feedback from those of you who are on social media/receive emails is always greatly appreciated.

A constant concern for me is making sure we continually assess is the ethics of posting images of children at Home of Hope via MOF. I have attached some useful summaries on the issue of 'white savourism' and ‘poverty pornography’ and why this is an important issue for external communications, given our position as an NGO in the Global South supporting an organisation in the Global South. Some of the guidelines I try to follow are:

Helpful links:

https://archive.crin.org/en/guides/communications/media-toolkit/ngo-communications/using-images-childrenmedia.html

https://www.ssap.org.uk/blog/poverty-porn-and-the-white-saviour-complex https://columnistmagazine.wordpress.com/2019/02/03/voluntourism-and-the-white-saviour/

Other miscellaneous tasks I have been involved in are continuing to collate information to make it easier for Matthew to share on the website, sorting out the fundraising page and graphics for the Christmas Appeal and helping Jo and Gillian set up the 10 Miles for Malawi fundraiser.

Zannah Lindley

Page 4 of 11

Website

The website has seen some minor changes, and information was added regarding coronavirus at the Home of Hope and the Christmas appeal. There has been some effort to update the website, working with Zannah and looking to implement Phil Janes' suggestions. In particular there has been progress towards moving the website to a new framework which should allow greater functionality and make it more accessible for others to edit, alongside implementing the various improvements to design. I haven't been able to give this the time to get this off the ground, but am trying to give this time as I am able.

Matthew Priddin

Projects

In the last financial year the following are the highlights

Funds donated by building companies towards projects, funds donated by Alan Powell Trust:

Macadamia nursery infrastructure and nursery set up in 2020

Building work carried out in the year 2020 on Projects:

Repair works and maintenance of Many Roofs painted at the home of Hope site Concrete Gutter replaced, houses rendered to protect from the rains

New Care mothers’ toilets & showers created to Japan house New roof to Richard & Ursula Walker’s House iron sheets & concrete beam

Works in progress currently are New care mothers’ toilets and showers to U.K. House Solar security lights

Lovely to see the VTC students being given the opportunity to work on the construction of the toilets

It's so, so rewarding working alongside the HOH to discuss (WhatsApp) and plan the projects And see the end result of the new facilities. Lovely to see how the HOH staff liaise with the House mothers on the plans.

Well done all for your support of HOH, this makes a massive difference to them feeling supported On the journey as well as benefitting from the actual improvements.

Phil Janes

Page 5 of 11

Other matters undertaken not covered in these reports

Newsletters – now aiming to produce one each school half term and send to our supporters and Churches Fundraising – Successful Zoom Quiz held in April

Finance - Notes on Malawi Orphan Accounts for Financial year 1st Mar 2020 – 28th Feb 2021

Please also see attachments “Accounts overview as of 28th Feb 2021” and “End of Year 2020-21 Accounts”

In total we have had an income of £80,611 (£52,464 Unrestricted and £28,147 Restricted) and an expenditure of £92,414 (£56,184 Unrestricted and £36,229 Restricted). We started the financial year with £28,055 in Barclays bank and have ended the year with £16,252 in the bank.

INCOME

The unrestricted income has mainly come this year from one-off donations to general funds with £10,930 of the £27,617 coming from St Paul's Church, Jersey and £4,385 from Waterloo United Free Church Liverpool. £2,600 came from Dorcas Francis's fundraising and the rest from Virgin Money Giving, other Church’s support, such as St Johns & St Leonards Bedford, or cheque deposits (Thanks Margaret for venturing into Barclays and Post Offices during the past year). Child sponsorship has brought in £17,943 from 57 donors giving regularly. In April we received £6,013 for Unrestricted funds from our Gift Aid claim on donations made in the financial year 2019-20. Our most recent fundraiser, Walk 10 Miles for Malawi, has been well supported, with some of the donations paid into our account in February 2021. Most will be deposited in March, which is in the next financial year.

Since 1st March 2020 there have been several donations to restricted funds, primarily to the Toilet building funds from Christ Church (Christmas 2019 services) and Corporate donors. Some of the Corporate donations have been given to support building maintenance and other donations have been made to build up a fund for University bursaries. The students who have gained a place at University have unfortunately not been able to start their studies yet, but it is hoped that they will do so when the Government Universities reopen post Covid, thus the money allocated to bursaries will be spent over the next few years. It is hoped to receive additional donations to this fund so that each year any students moving on to University can be offered a bursary. The April Gift Aid claim also brought in income for various restricted funds.

Non restricted income £52,464

Restricted income £28,147

----- Start of picture text -----
£367 [£87] £439 General £1,000 £122 Christmas 2019
£1,000
Farm Projects
£6,013 Sponsorship £3,940
£600 £3,539 Clinic
£97
Secondary School
Gift Aid Sponsorship &
General Toilets
£27,617 zoom quiz University Bursaries
£17,943
£7,528
£8,188 Building Maintenance
funds raised by shopping
Caregiver Lake Malawi visit
online
World Walk £2,133 Christmas 2020 appeal
Food
----- End of picture text -----

Page 6 of 11

EXPENDITURE

We have been able to send £8,000 quarterly grants in March, June and September and £6,000 quarterly grant in December 2020. The Home of Hope faced some financial hardship in early 2021 and we sent them £3,500 in early January and £3,116 in late January from our general funds. Additional money from restricted funds was also sent with these 2 grants. In addition, we sent £6,000 in April after the Gift Aid claim was received. We also forwarded the £10,930 donated by St Paul's Church Jersey and £2,600 from Dorcas Francis's fundraising, shortly after receiving them, thus in total we have sent £56,146 of unrestricted funds to the Home of Hope in this financial year. We paid £38 of fees to Global Web Transfer. No other expenses were incurred during this financial year.

A donor contributed £1,000 for the Clinic/to help with COVID 19 measures when lockdown was announced in the UK and this was very quickly transferred to the Home. Farm Projects had a very exciting few months with £13,099 transferred to the Home of Hope between March and August 2020, which enabled them to buy seed and fertiliser to plant about 10 acres of Ebbes Farm with maize, potatoes and many other vegetables, purchase a 5,000 lt water tank, pump & irrigation equipment to water the crops and help towards labour & tractor costs, enabling the Home of Hope to grow food out of the traditional growing season. They have also had the tractor fully serviced and some repairs made to it. Hopefully you saw some of the photos showing the planting, growing and harvesting of this out of season crop. They were able to sell the excess tomatoes locally. The other major restricted funds expenditure has been with toilet building. In June we sent them nearly £4,000 which they used to construct eight toilets for the Primary School, and repair/construct four for Secondary School and four for Vocational Training Centre. The Ministry for Education visited and were very impressed with the facilities. In September we sent them a further £5,500 to provide eight toilets and eight showers in each of the 2 younger children caregiver homes. To date one caregiver home has had the toilets and showers installed, the other home will hopefully soon be completed. We have also sent them ~£6,000 to help with preventative maintenance before the rainy season arrived. These funds have come from the money donated by those who had planned on visiting August 2020 and Corporate donors. The Home of Hope have painted many of the tin roofs, which prolongs their life, and repaired / installed ground level gutters to prevent the rains washing away the ground / building foundations. Our Christmas 2020 appeal was very successful and the £3,539 raised was transferred to the Home of Hope in the January 2021 transfers, along with money donated specifically for them to buy food.

As of 28[th] February 2021, there is £5,585 in unrestricted funds and £10,667 across the restricted funds in our Barclay account, total £16,252.

During the past year I have kept our financial records updated, recommended the amount we could send as a quarterly grant, or at other times and issued accounts overview for each Malawi Orphan Fund meeting. In addition, I set up the bank transfers from Barclays to Global Web Pay who then transfer the money to the Home of Hope’s US Dollar bank account. Many thanks to Margaret & Jane for second signing the bank transfers so promptly. I have been WhatsApped or emailed many times during the past year by Shinghai, Lucy and Rev Chipeta, as has Jane, asking for our quarterly grants to be sent early due to financial hardships they are facing, which has not been easy to deal with. Generally, we have been able to transfer money, but we need to work with the Home of Hope for them to understand the range, and limitations, of our activities and that we cannot quickly or easily replace their other funding streams which are reducing. In addition, some donors have let the Home of Hope know that they are sending funds via Malawi Orphan Fund, but do not tell us. The Home then message asking for the money to be urgently transferred, often on the day it arrives in our bank account. I try to keep our financial records updated, but cannot do this every day.

Ruth Janes

Page 7 of 11

Malawi Orphan Fund Accounts Overview Malawi Orphan Fund Accounts Overview Malawi Orphan Fund Accounts Overview e
Not restricted Balance @
start FY20-
21
Income Spend Position as
of as of
28/02/21
Other info
General 9,305 27,617 -38 36,883 expenditure is GWP transfer fees
Sponsorship 17,943 17,943
Gift Aid Sponsorship & General 6,013 6,013
Grants -56,146 56,146
-
includes (£10,930 from St Pauls and £2,600 DF for specific items)
fundraising expenses - -
postage & stationery - -
Trustee expenses - -
zoom quiz 367 - 367
funds raised by shopping online 87 - 87
World Walk 439 - 439
to alloc - - -
TOTAL 9,305 52,464 56,184
-
5,585
Restricted Fund name Balance
start FY20-
21
Income Spend Position as
of as of
28/02/21
Other info
Christmas 2018 0 0
-
0
-
<£1 balance tfr'd to gen
Christmas 2019 122
-
122 - 0
Farm Projects 14,660 3,940 -13,099 5,502 support given out of season harvest
Flooding 1,020 - -1,020 - Flood repairs & defences built on farm roads, balance tfr'd to blg maint
Maize - - -
Milk 500 - -500 -
Pads 0 - - 0
Clinic - 1,000 -1,000 - DF donation
Science 1,544 - 1,544
Agro Forestry 0
-
0 - 0
VTC 0 - - 0
Secondary School 97
-
97 - 0 from GA claim
Toilets 1,244 8,188 -9,432 0 Balance after caregivers toilets given to maintenance
University Bursaries - 2,133 - 2,133 From 2020 group
Building Maintenance - 7,528 -6,040 1,488 Donations from subcontractors, Soroptimist Int. etc
Caregiver Lake Malawi visit - 600 -600 -
Christmas 2020 appeal - 3,539 -3,539 0
-
Food - 1,000 -1,000 -
- - - - -
- - - - -
- - - - -
-
-
TOTAL 18,749 28,147 -36,229 10,667
TOTAL 28,055 80,611 -92,414 16,252

Page 8 of 11

Charity Name: Charity Name: Charity Name: Charity Name: Charity Name: **No(if any): ** **No(if any): **
Malawi Orphan Fund 1110640
Receipts andpayments accounts
For the period from Period start date To Period end date
01/03/2020 28/02/2021
Section A Receipts and payments
A1 Receipts Unrestricted funds Restricted funds Total funds
2020 -21
Total funds
2019 -20
to the nearest £ to the nearest £ to the nearest £ to the nearest £
Child Sponsorship Contributions 27,617 27,617 18,970.28
General Donations 17,943 17,943 10,586.62
Christmas 2019 Appeal 122 122 3,277.87
Christmas 2020 Appeal 3,539 3,539 -
Fundraising activities 892 892 -
Building Maintenance 7,528 7,528
Caregiver Lake Malawi visit 600 600
Food 1,000 1,000
Summer 2019 projects - 423.76
Flood repairs appeal - 3,049.58
Protection for Education (Pads) - 60.48
Milk - 400.00
University Bursaries 2,133 2,133 -
Clinic 1,000 1,000 -
Tree Nursery / Agro Forestry - 82.78
Farm Projects 3,940 3,940 30,000.00
Donations for Vocational Centre - 68,621.56
Toilets 8,188 8,188 1,243.75
Secondary School 97 97 460.00
Gift Aid 6,013 6,013 3,484.25
Sub total 52,464 28,147 80,611 140,660.93
A2 Asset and investment sales, etc. - - - -
Total receipts 52,464 28,147 80,611 140,660.93

Page 9 of 11

A3 Payments A3 Payments
Grants to Mchinji Mission Orphanage, Malawi - 56,146 - 56,146 - 23,900
General - 38 - 38 - 19
Protection for Education (Pads) - - 60
Milk - 500 - 500 -
Clinic - 1,000 - 1,000 -
Christmas 2018 appeal - Kitchens - 0 - 0 - 493
Christmas 2019 appeal - gen funds - - 3,400
Christmas 2020 appeal - gen funds - 3,539 - 3,539
Toilets - 9,432 - 9,432 -
University Bursaries - -
Summer 2019 projects - - 1,441
Farm Projects - 13,099 - 13,099 - 19,662
Building Maintenance - 6,055 - 6,055
Food - 1,000 - 1,000
Caregiver Lake Malawi visit - 600 - 600
Trustees' Expenses (see note 2) - - 100
Fundraising Expenses (see note 4) - -
Flood repairs - 1,005 - 1,005 - 2,030
Postage and Stationery (see note 3) - - 25
Vocational Spend - - 68,801
Science Fund - - 1,005
Secondary School - - 557
Tree Nursery / Agro Forestry - - 683
Sub total - 56,184 - 36,229 - 92,414 - 122,175
A4 Asset and investment purchases, etc. - - - -
Totalpayments - 56,184 - 36,229 - 92,414 - 122,175
Net of receipts/(payments) - 3,720 - 8,082 - 11,802 18,485
A5 Transfers between funds - - - -
A6 Cash funds last year end 9,305
18,749
28,055 9,569
Cash funds thisyear end 5,585 ~~Page 10 of 11~~
10,667
16,252 28,055
Charity Name: **No(if any): ** **No(if any): **
Malawi Orphan Fund 1110640
Receipts andpayments accounts
Period start date Period end date
For the period from 01/03/2020 To 28/02/2021
Section B Statement of assets and liabilities at the end of the period
Categories Unrestricted funds Restricted funds
to nearest £ to nearest £
Cash funds
Balance on Bank Current Account 5,585 10,667
Total cash funds (see note 5) 5,585 10,667
(agree balances w ith receipts andpayments account(s)) OK OK
Liabilities Amount due to
nearest £
None -
Signed by one or two trustees
on behalf of all the trustees
Signature Print Name Date of approval
Ruth Janes

Notes to the Accounts

1. Foundation and Constitution

This charity is a trust, founded on 6 February 2005 with a donation of £10.00 by the founding trustees, and became a Registered Charity in England and Wales on 29 July 2005.

2. Trustees' Expenses

Trustees do not receive any remuneration for their services. Expenses incurred in the performance of the activities of the charity, such as travelling expenses for any visits to Malawi, can be reimbursed out of the charity's funds although in fact they are often not claimed.

3. Postage and Stationery

Expenses incurred by trustees on such items as telephone, postage, and stationery have also not always been claimed, which means the expenditure reported may be less than the true cost of the charity's activities.

4. Fundraising Expenses

Fundraising expenses may include travel within the UK for a visiting member of the HOH staff to speak to existing sponsors/donors as well as potential new donors about the work at HOH

5. Restricted vs Unrestricted Funds

Where a specific purpose is defined for the funds they will be held as restricted until spent for that specific purpose

Page 11 of 11

Charity Name: Charity Number:
Malawi Orphan Fund 1110640
Receipts and payments accounts
Period start date Period end date
For the period from 01/03/2020 To 28/02/2021

Section A Receipts and payments

A1 Receipts Unrestricted funds
to the nearest £
Restricted funds
to the nearest £
Total funds
2020 -21
to the nearest £
Total funds
2019 -20
to the nearest £
Building Maintenance
Caregiver Lake Malawi visit
Food
Donations for Vocational Centre
Christmas 2019 Appeal
Summer 2019 projects
University Bursaries
Clinic
Tree Nursery / Agro Forestry
Christmas 2020 Appeal
Flood repairs appeal
Fundraising activities
Protection for Education (Pads)
Milk
Child Sponsorship Contributions
Farm Projects
Gift Aid

General Donations
Toilets
Secondary School
17,943
27,617
892
6,013
122
3,539
7,528
600
1,000
2,133
1,000
3,940
8,188
97
17,943
27,617
122
3,539
892
7,528
600
1,000
0
0
0
0
2,133
1,000
0
3,940
0
8,188
97
6,013
18,970
10,587
3,278
0
0
424
3,050
60
400
0
0
83
30,000
68,622
1,244
460
3,484
A2 Asset and investment sales, etc.
Total receipts
Sub total
52,464 28,147 80,611 140,661
0
0 0 0
52,464 28,147 80,611 140,661

Page 1 of 3

----- Start of picture text -----
Total funds Total funds
Unrestricted funds Restricted funds
2020 -21 2019 -20
A3 Payments to the nearest £ to the nearest £ to the nearest £ to the nearest £
Grants to Mchinji Children's Home, Malawi -56,146 -56,146 -23,900
General -38 -38 -19
Protection for Education (Pads) 0 -60
Milk -500 -500 0
Clinic -1,000 -1,000 0
Christmas 2018 appeal - Kitchens 0 0 -493
Christmas 2019 appeal - gen funds 0 -3,400
Christmas 2020 appeal - gen funds -3,539 -3,539
Toilets -9,432 -9,432 0
University Bursaries 0 0
Summer 2019 projects 0 -1,441
Farm Projects -13,099 -13,099 -19,662
Building Maintenance -6,040 -6,040
Food -1,000 -1,000
Caregiver Lake Malawi -600 -600
visit
Trustees' Expenses (see note 2) 0 -100
Fundraising Expenses (see note 4) 0 0
Flood repairs -1,020 -1,020 -2,030
Postage and Stationery (see note 3) 0 -25
Vocational Spend 0 -68,801
Science Fund 0 -1,005
Secondary School 0 -557
Tree Nursery / Agro Forestry 0 -683
Sub total -56,184 -36,229 -92,414 -122,175
A4 Asset and investment purchases, etc. 0 0 0 0
Total payments -56,184 -36,229 -92,414 -122,175
Net of receipts/(payments) -3,720 -8,082 -11,802 18,485
A5 Transfers between funds 0 0 0 0
A6 Cash funds last year end 9,305 18,749 28,055 9,569
Cash funds this year end 5,585 10,667 16,252 28,055
----- End of picture text -----

Page 2 of 3

----- Start of picture text -----
Charity Name: No (if any):
Malawi Orphan Fund 1110640
Receipts and payments accounts
Period start date Period end date
For the period from 01/03/2020 To 28/02/2021
----- End of picture text -----

Section B Statement of assets and liabilities at the end of the period

Categories
Cash funds
Balance on Bank Current
Liabilities
None
Signed by one or two trustees
on behalf of all the trustees
Account
(agree balances with receipts and payments account(s))
Signature
Total cash funds (see note 5)
Unrestricted funds
to nearest £
5,585
Restricted funds
to nearest £
10,667
Date of approval
28/03/2021
5,585 10,667
OK OK
Amount due to
nearest £
-
ame
anes
Print N
Ruth J

Notes to the Accounts

1. Foundation and Constitution

This charity is a trust, founded on 6 February 2005 with a donation of £10.00 by the founding trustees, and became a Registered Charity in England and Wales on 29 July 2005.

2. Trustees' Expenses

Trustees do not receive any remuneration for their services. Expenses incurred in the performance of the activities of the charity, such as travelling expenses for any visits to Malawi, can be reimbursed out of the charity's funds although in fact they are often not claimed.

3. Postage and Stationery

Expenses incurred by trustees on such items as telephone, postage, and stationery have also not always been claimed, which means the expenditure reported may be less than the true cost of the charity's activities.

4. Fundraising Expenses

Fundraising expenses may include travel within the UK for a visiting member of the HOH staff to speak to existing sponsors/donors as well as potential new donors about the work at HOH

5. Restricted vs Unrestricted Funds

Where a specific purpose is defined for the funds they will be held as restricted until spent for that specific purpose

Page 3 of 3

Independent examinerfs report on the accounts secti￿17 A PAALAWI ORPHAN FUND M8r 2020- Feb 2021 Charlty numI￿r 1110640 S•t out on p•g•B mponslbllltlo• of tru•lo•• •nd •x•mlnor The charit￿$ trustsos are re$ponslble the preparation ofthe a¢wurts. The dwrity's trustees con8id8r that an audrt 18 not required for tr¢i8 y•ar under section 144 of the Charitseg Act 2011 {the Charlties Actl and that an irKlopond8nt examination is n•ed•d. It my responsibilty to: examine the accounts under Secti￿ 145 ofthe Charlbes to follcm the procadures laid in th8 goneral DIr￿￿on3 given by th• Charity Commi881on under section 1451S)Ib) of lh8 Charilies Ad. and Stale whether particular matter8 have (xjne to my attenlion. Bas1• of Ind•p•ndont •xamlnrf• My examination wa$ carried out in accordan¢• Vith general Direccffjs given by the Charity CoMmi$$w￿. An examination includ8s a review ofthe aoxunting TgLX)rds kept by tho tharity and a compad6￿ of th& acc£wrts pre8errted with re￿rds. It a180 indudes consideration of any unusual item5 or disdo8ures In the ac£ounts. and seekSng explanalions from the trustO88 (J)n￿rnIng any Such matters. The proce(lur88 tsrwJ8rtaken do not provide all th• wdence that V•Duld bè required in an audit, and con8equgnty no opinion li given as to vthether the account8 present a 'true and fail vith¥ and the rep￿t 18 limited to those matters Set out in the 8tat•m•nl Indopondont •xamlnee8 •tatom•nt In connetlion with my examination, no matt8r has ¢me to my atteniion 1. whtch gives me reasonable Cause to ￿lIeVe that wi, any material respect the requirements: to ke8p a¢xwftting records in accordan￿ lhith Section 130 ofthe 2011 Art to preparfj ac¢)JJnts whth oco)rd WFth thè aco)untsr¥J records and ¢ompty ith the a￿oUnting requirements ofthe 2011 have not been mot: or 2. to which. in my oynion. attentb)n sh￿Id be dran in order to enable a proper understarKling of the accounts to be reached. R•1•￿Tht profo•8lon•l q￿lIfiCatIon