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2022-04-05-accounts

Page
Report ofthe Trustees 1 to 7
Report ofthe Independent
Auditors
8 to 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 20
Detailed Statement of Financial Activities 21 to 22

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes E
INCOME AND ENDOWMENTS FROM
Donations
and legacies
2 2,962,994 1,100,468 4,063,462 4,277,265
Investment
income
3 38,491 38,491 16,579
Other income 4 274 274 710
Total 3,001,759 1,100,468 4,102,227 4,294,554
EXPENDITURE ON
Raising funds 5 690,304 7,312 697,616 556,469
Charitable
activities
Charitable
activities
2,115,906 1,091,271 3,207,177 3,126,213
Support costs 17,486 17,486 35,010
Total 2,823,696 1,098,583 3,922,279 3,717,692
Net gains/(losses) on investments ~76,550) ~76,550) 1,069,632
NET INCOME 101,513 1,885 103,398 1,646,694
RECONCILIATION OF FUNDS
Total funds brought forward 3,427,735 32,115 3,459,850 1,813,156
TOTAL FUNDS CARRIED FORWARD 3,529,248 34,000 3,563,248 3,459,850

2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes E E
FIXEDASSETS
Tangible assets 12 6,332 6,332 8,300
Investments 13 3,273,750 3273 750 3,178,219
3,280,082 3,280,082 3,186,519
CURRENT ASSETS
Debtors 14 42,727 42,727 49,929
Cash at bank 236,154 35,148 271,302 242,922
278,881 35,148 314,029 292,851
CREDITORS
Amounts
falling due within one year
15 (29,715) (1,148) (30,863) (19,520)
NET CURRENT ASSETS 249,166 34,000 283,166 273,331
TOTAL ASSETS LESSCURRENT
LIABILITIES 3,529,248 34,000 3,563,248 3,459,850
NET ASSETS 3,529,248 34,000 3,563,248 3,459,850
FUNDS 16
Unrestricted
funds
3,529,248 3,427,735
Restricted
funds
34,000 32,115
TOTAL FUNDS 3,563,248 3,459,850

for the Year En ded 5April 2022
2. DONATIONS
AND
LEGACIES
2022 2021
E
Gift Aid Donations 890,693 1,006,032
Non Gift Donations 2,950,096 2,610,134
Gift aid Tax Repayment 222,673 251,013
Grants 410,086
4,063,462 4,277,265
3. INVESTMENT INCOME
2022 2021
Interest received 522
Dividends received 38,491 16,057
38,491 16,579
4. OTHER INCOME
2022 2021
Bank interest received 274 710
274 710
5. RAISING FUNDS
Raising donations and legacies
2022 2021
F
PPS and Advertising 306,108 208,880
Database maintenance/hosting 12,019 13,506
Other fundraising activities 92,214 78,557
Support costs 287,275 255,526
697,616 556,469
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
E E E
Charitable activities 3,207,177 3,207,177
Support costs 17,486 17,486
3,207,177 17,486 3,224,663

DIRECT CO STS OF CHARITABLE ACTIVITIES
2022 2021
F F
Grants made in Zimbabwe 3,183,638 3,115,097
Other Direct Costs Zimbabwe 2,049 5,688
Travel &Subsistence
overseas
14,353 5,428
Trustees expenses overseas 7,137
3,207,177 3,126,213

Other
Raising donations and legacies 287,275
Support costs 17,486
304,761

Net income/(e xp enditur e)
is stated after charging/(credi
ting):
2022 2021
F
Depreciation - owned assets 2,447 2,540

Unrestricted Restricted Total
fund fund funds
F
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,437,722 839,543 4,277,265
Investment income 16,579 16,579
Other income 710 710
Total 3,455,011 839,543 4,294,554
EXPENDITURE ON
Raising funds 549,505 6,964 556,469

Page 15 continued...

Notes to the Financial Statements
-continued
for the Year Ended 5 April 2022
Notes to the Financial Statements
-continued
for the Year Ended 5 April 2022
Notes to the Financial Statements
-continued
for the Year Ended 5 April 2022
Notes to the Financial Statements
-continued
for the Year Ended 5 April 2022
11. 2021 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
F E E
Charitable
activities
Charitable
activities
2,171,355 954,858 3,126,213
Support costs 35,010 35,010
Total 2,755,870 961,822 3,717,692
Net gains on investments 1,069,832 1,069,832
NET INCOME/(EXPENDITURE) 1,768,973 (122,279) 1,646,694
RECONCILIATION OF FUNDS
Total funds
brought
forward 1,658,762 154,394 1,813,156
TOTAL FUNDS CARRIED FORWARD 3,427,735 32,115 3,459,850
12. TANGIBLE FIXEDASSETS
Fixtures
and Motor
fittings vehicles Totals
F E
COST
At 6 April 2021 21,426 16,568 37,994
Additions 479 479
At 5 April 2022 21,905 16,568 38,473
DEPRECIATION
At 6 April 2021 15,684 14,010 29,694
Charge for year 1,807 640 2,447
At 5 April 2022 17,491 14,650 32,141
NET BOOK VALUE
At 5 April 2022 4,414 1,918 6,332
At 5 April 2021 5,742 2,558 8,300

Page 17 continued...

DEBTORS:A MOUNT S
F ALL ING DUE WITHIN ONE YEAR
2022 2021
Amounts
owed
by participating interests 616 603
Other debtors 7,101 10,325
HMRC Gift Aid refund due 32,560 38,360
Prepayments and accrued income 2,450 641
42,727 49,929
Other Debtors are made up of the following:
2022 2021
Zim contractors loans for solar power 4,918 10,012
Staff advances 313
Libor Petty Cash 2,183
7,101 10,325
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Trade creditors 8,787 6,445
Other creditors 1,147
Accruals and deferred income 20,929 13,075
30,863 19,520

MOVEM E NT IN FUNDS
Net
movement At
At 6/4/21 in funds 5/4/22
F E
Unrestricted funds
General fund 3,427,735 101,513 3,529,248
Restricted funds
Restricted funds 32,115 1,885 34,000
TOTAL FUNDS 3,459,850 103,398 3,563,248

Incoming Resources Gains and Movement
resources expended losses in funds
E F E
Unrestricted
funds
General
fund
3,001,759 (2,823,696) (76,550) 101,513
Restricted funds
Restricted
funds
1,100,468 (1,098,583) 1,885
TOTAL FUNDS 4,102,227 ~3,922,279) ~76,550) 103,398

Comparatives
for movement
in funds
Net
movement At
At 6/4/20 in funds 5/4/21
Unrestricted
funds
General
fund
1,658,762 1,768,973 3,427,735
Restricted funds
Restricted
funds
154,394 (122,279) 32,115
TOTAL FUNDS 1,813,156 1,646,694 3,459,850
Comparative
net movement
in f
unds,
included
in the abo
ve are as follows :
Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted
funds
General
fund
3,455,011 (2,755,870) 1,069,832 1,768,973
Restricted funds
Restricted
funds
839,543 (961,822) (122,279)
TOTAL FUNDS 4,294,554 ~3,717,692) 1,069,832 1,646,694

A curren t yea r 12 months
and prior year
12 months
combined
position
is
as follows:
Net
movement At
At 6/4/20 in funds 5/4/22
F
Unrestricted funds
General fund 1,658,762 1,870,486 3,529,248
Restricted funds
Restricted funds 154,394 (120,394) 34,000
TOTAL FUNDS 1,813,156 1,750,092 3,563,248
A current year 12 months
and p
above are as follows:
rior year 12 months
com
bined
net movem
ent
in funds,
included
in th
Incoming Resources Gains and Movement
resources expended losses in funds
F F
Unrestricted
funds
General
fund
6,456,770 (5,579,566) 993,282 1,870,486
Restricted funds
Restricted
funds
1,940,011 (2,060,405) (120,394)
TOTAL FUNDS 8,396,781 ~7,639,971) 993,282 1,750,092

for the Year Ended 5April 2022
2022 2021
F
INCOIIE AND ENDOWMENTS
Donations
and legacies
Gift Aid Donations 890,693 1,006,032
Non Gift Donations 2,950,096 2,610,134
Gift aid Tax Repayment 222,673 251,013
Grants 410,086
4,063,462 4,277,265
Investment
income
Interest received 522
Dividends
received
38,491 16,057
38,491 16,579
Other income
Bank interest received 274 710
Total incoming
resources
4,102,227 4,294,554
EXPENDITURE
Raising donations
and legacies
PPS and Advertising 306,108 208,880
Database
maintenance/hosting
12,019 'I3,506
Other fundraising
activities
92,214 78,557
410,341 300,943
Charitable
activities
Grants made
in Zimbabwe
3,183,638 3,115,097
Other Direct Costs Zimbabwe 2,049 5,688
Travel 8 Subsistence overseas 14,353 5,428
Trustees expenses overseas 7,137
3,207,177 3,126,213
Support costs
Other
Bank charges 26,394 26,474
insurance 1,641 3,141
Currency costs 8 Broker fees 46,527 37,095
Telephone 10,628 7,108
Postage and stationery 14,508 6,208
Legal 8 Professional fees 5,286 16,757
Audit 8 Accountancy fees 12,200 18,253
Administration
UK
172,804 169,703
Carried forward 289,988 284,739

for the Year Ended 5 April 2022
2022 2021
E
Other
Brought forward 289,988 284,739
Travel 8 Subsistence costs UK 11,812 2,545
Trustees expenses UK 324 216
Depreciation
charge
2,446 2,540
Training 191 496
304,761 290,536
Total resources expended 3,922,279 3,717,692
Net income before gains and losses 179,948 576,862
Realised recognised gains and losses
Realised gains/(losses)
investments
on fixed asset ~76,550) 1,069,832
Net income 103,398 1,646,694