2022-03-31-accounts

Trustees’ Annual Report for the period

From 1[st] January 2021 To 31[st] March 2022

Charity name: TIYENI FUND

Charity registration number: 1113274

Objectives and Activities

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SORP reference
Para 1.17
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Objectives and Activities	Objectives and Activities	Objectives and Activities
SORP reference
	Para 1.17
Summary of the purposes of the charity as set out in its governing document		The aim of the Tiyeni Fund is to combat hunger and poverty in Malawi through soil and water conservation, and through deep bed farming methods to enable optimum food production from the land. The Tiyeni charity was set up by life-long residents of Malawi, who have worked to help rural communities for many years. All the staff in Malawi are local Malawians who have a passion for saving their country from starvation and empowering subsistence farmers and their families to escape food poverty. Objectives 1. To promote land conservation through integrated soil fertility measures. 2. To foster community-led conservation agriculture with ever increasing crop yields. 3. To educate all farming communities in Malawi that wish to adopt the Tiyeni Method so that erosion and soil loss is minimised and soil fertility is increased. Vision/Goals 1.To spread the Tiyeni method of soil conservation and of growing healthy crops. 2.To eradicate hunger at household level. 3.To enable subsistence farmers to earn an income. 4.That the Tiyeni method be imbedded in agricultural practice throughout Malawi. Our Mission is to bring the deep-bed farming method to as many areas in Malawi as possible; and to look beyond the boundaries of that country in due course.

Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Tiyeni achieves the objectives mentioned above by demonstrating sustainable farming practices to prevent devastating soil erosion and encourage the production of more varied and higher quality crops. The Tiyeni method reverses erosion and builds soil fertility, through the Deep Bed Farming method. Tiyeni encourages simple farming improvements, which can prevent hunger, help villagers to be self-sufficient and enhance social cohesion within farming communities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have regard to all relevant guidance issued by the Charity Commission.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	Tiyeni does not make grants.
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	Tiyeni enjoyed many hours of volunteer support, including from a Bath University placement student. Volunteers assisted with tasks remotely including marketing, social media, web design, and monitoring and evaluation data analysis. They have all made a vital contribution to Tiyeni’s work and we thank them for their support.
Other

Achievements and Performance

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SORP reference
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	During the 15 months ending 31 March 2022, Tiyeni not only consolidated adoption of Deep Bed Farming (DBF) techniques in those locations/areas established in previous years, but continued to be very successful in spreading the DBF method to new areas in Northern, Central and Southern Malawi. The dissemination of DBF was adversely affected during periods of rising Covid case numbers in Malawi, including December 2021, which prevented in-person visits to Malawi, caused staff illness, and curtailed our ability to train farmers. However, thanks to training already carried out, adoption rates were similar to our business plan; and even in 2021, thousands more farmers adopted the technology. We achieved this by working within local government safety guidelines and following safety precautions across the organisation. At the end of the period it was estimated that more than 20,500 smallholder farmers (65% female) in Malawi are practising DBF. Information and training of DBF results in a transformation of their livelihoods directly attributable to the way they farm. One highlight of 2021 was the launch of our flagship northern Emsizini Hotspot in August 2021. We are grateful for the two donors, including Halcrow Foundation who sponsored this project, enabling farmers to increase their crop yields and combat food insecurity. One example concerns farmers Jessy and Elias who, thanks to profits made from using the DBF methodology, have been able to build a house, buy pigs and goats, and open a grocery store that serves the local community. Before this hotspot launch, we could register 50 to 100 new farmers in a year, but with this project’s success we have seen over a thousand farmers in the area registering for DBF. The deep beds performed exceptionally well for beneficiary farmers in early 2022, despite a prolonged drought followed by devastating floods during tropical storm Ana in January 2022. The storm damage highlighted the vulnerability of farming families, particularly in southern areas.

While non-DBF farmers talked of famine, those with DBF crops did very well. Although we do not commonly provide emergency aid, Tiyeni alleviated the suffering faced by hundreds of farmers and their families affected by flooding. We raised over £10,000 during the Big Give Green Match Fund campaign week, helping farmers to recover and replant, using DBF techniques, particularly along the Ruo river. Tiyeni’s partnership with the Soil Food Web School in America has given us a podium to promote the Deep Bed methodology that we espouse; and this is giving us traction with other organisations in other countries. We were the Soil Food Web’s charity partner at their Soil Regen Summits both in March 2021 and March 2022. Both events hosted international names in the soil science and land husbandry world, attracted a huge global audience and raised many thousands in donations towards Tiyeni's work. We also received encouraging messages from many people, who wished us success during the events; and received many donations as a result of both events that have helped expand our work and our outreach to subsistence farmers in general. Bolstered by this, and in order to take advantage of the fund-raising/networking opportunities offered by this new level of exposure, which in turn would enable Tiyeni to expand its operations in Malawi, the Trustees decided to engage a new executive director to lead those networking and fund-raising activities alongside our Chairman; and to assist with a variety of administrative functions in the UK. Alex Gerard was appointed to this position in November 2021 and began working with Tiyeni in January 2022.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	Achievements exceeded expectations during this period.

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Performance of fundraising We have been remarkably successful in
activities against objectives securing funds for us to carry forward new
set Para 1.41 projects and to provide continuity for
existing projects. Tiyeni’s northern hotspot
launched with an institutional donor, and
the central hotspot expanded. The level of
individual donations received increased
significantly as well during this period.
Investment performance Tiyeni does not have an investment
against objectives Para 1.41 portfolio.
Other
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Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	Tiyeni Fund improved its financial position over the 15-month period ended 31 March 2022. Revenue, entirely from donations, increased by c.60% relative to the previous accounting period. Whilst expenditure also increased proportionately to this additional income, funds carried forward at the year end amounted to some £67,500, roughly double the surplus at the end of 2020.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The very high demand from farmers for training in DBF techniques has regularly exceeded Tiyeni’s ability to secure donations in support of this work. However,
Amount of reserves held	Para 1.22	as Tiyeni’s reputation and financial resources increase (year on year) the Trustees intend to establish a Reserve Fund to cope with any future peaks and troughs in fund-raising activities. Our initial aim is to create a Reserve Fund of c.£75k, broadly equivalent to 4 months of regular outgoings for the team in Malawi.
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The Trustees recognise the uncertainties arising from current macroeconomic and global political events; but consider that, through the hard work and dedication, both of its employees and volunteers, Tiyeni has shown an ability to survive, and indeed to grow, through challenging times over the last 2 years.

Additional information (optional) You may choose to include further statements where relevant about:

Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:	Additional information (optional) You may choose to include further statements where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Some of our principal donors in the 15 months ending 31 March 2022 were: a) The Hilden Charitable Fund donated £5,000 towards our costs to support deep-bed farming in Mulanje, Malawi. b) Halcrow Foundation are part-funding the northern Emsizini hotspot. c) Tiyeni received one of Austin Bailey Foundation’s Overseas Flagship Project awards, funding key parts of Tiyeni’s internal monitoring and evaluation officer over two years. d) Further fundraising through Tiyeni’s partnership with The Soil Food Web School attracted new donors from across the globe.
Investment policy and objectives including any social investment policy adopted	Para 1.46	Dissemination of DBF techniques not only delivers financial benefits to subsistence farmers; but also enhances social cohesion within those farming communities.
A description of the principal risks facing the charity	Para 1.46	The principal risks facing this charity are much the same as those facing
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed dated 13thSeptember 2005
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Charitable Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Minimum of 3 Trustees, each appointed for a term of 3 years. New Trustees may be elected/appointed by existing Trustees, having regard to the skills, knowledge and experience needed for the effective administration of the charity.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charity name	TIYENI FUND
Other name the charity uses
Registered charity number	1113274
Charity’s principal (contact) address	1 St Andrews Terrace Colyton, Devon EX24 6LP

Names of the charity trustees who manage the charity

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Dates acted if not for Name of person (or body) entitled
Trustee name Office (if any)
whole year to appoint trustee (if any)
1 Colin Andrews Chair
2 Andrew Burrows Secretary
3 Andrew Roberts Treasurer
4 John Crossley Retired 31/03/2022
5 Elizabeth Crossley Retired 31/03/2022
6 Rupert Douglas-Bate
7 Ian Kerr
8 Ulele Andrews From 10/09/2021
9
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– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Not applicable

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Andrew Burrows
	Secretary & Trustee
	30/01/2023
	30/01/2023

IHAHITYCOMMI55ION FORINItAI'iDAI\I]!V/\LES		Annualaccounts	forthe	period	1113274
	Period startdate	01rc1n021	To	Penodencl date	3110312022

	oooz
Recommendedcategoriesby activity	ooE (op C'	Unrestricted funds	Restricted income funds	Endowment funds	Totalfunds	Prior year funds
		f	€	f	ff
lncoming resources(Note3)		F01	F02	F03	F04	F05
lncome and endowments from:
Donations and legacies	s01	208,922	134,863		343,785	169,709
Charitable activities	s02
Othertrading activities	s03
lnvestments	s04
Separate materialitemofincome	s0s
Other	s06
Total	s07	208,922	134,863		343,785	169,709
Resources expended (Note6)
Expenditure on:
Raisingfunds	s08	32,959			32,959	13,856
Charitableactivities	s09	169,172	105,340		274,512	146,790
Separate materialitem ofexpense	s10
Other	s11	2,103			2,103	315
Total	s12	204.234	105,340		309,574	160,961
Netincome/(expenditure)beforeinvestment
gains/(losses)	s13	4,688	29,523		34,211	8,748
Netgains/(losses) on investments	s14
Netincome/(expenditure)	s1s	4,688	29,523		34,211	8,748
Extraordinaryitems	s't6
Transfersbetweenfunds	s't7
Otherrecognisedgains/(losses):
Gainsandlosseson revaluationoffixedassetsforthecharity's ownuse	S.lB
Othergains/(losses)	S19
Netmovement infunds	s2o	4,688	29.523		34,211	8,748
Reconciliationoffunds :
Total fundsbroughtfoMard	s21	11,622	21,625		33,247	24,499
Totalfunds carriedforward	s22	16,310	51,148		67,458	33.247

SectionB Balan	ce	sheet
	a
	oz
	(l)oC (op :fo	Unrestricted fundst	Restricted income fundst	Endowment funds €	Totalthis year €	Total Iast yeart
Fixed assets		F01	F02	F03	F04	F05
Intangibleassets (Note15)	B01
Tangible assets (Note14)	B02
Heritage assets (Note16)	803
lnvestments (Note17)	804
Totalfixedassets	805
Currentassets
Stocks (Note18)	806
Debtors (Note19) lnvestments (Note17.4) Cashatbank andinhand (Note24)	Bo7 Bo8 Boe	17,959	8,693 t2,455		8,693 60,414	8,000 26,222
Totalcurrenfassefs	B1o	/,959	51,14U		69,1Ur	34,222
Creditors:amounts fallingduewithin oneyear (Note20)	811	1,649			1,649	975
Netcurrentassets/(liabilities)	812					33,247
Iotalassefslesscurrentliabilities	813	16,310	51,146		6/,456	33,247
Creditors:amounts fallingdueafter
one year (Note20)	814
Provisionsforliabilities	815
Totalnetassefsorliabilities	B'16	16,310	51,148		67,458	33,247
Fundsof theGharity Endowmentfunds(Note27)	817
Restrictedincomefunds(Note27)	B1B		51,148		51,148	21,625
Unrestricted funds	819	16,310			'16,310	11,622
Revaluationreserve	B20
Totalfunds	e.21	16,310	51,14U		67,458	33,247
Signedbyoneortwo trustees on behalf ofall						Date of
the trustees		Signature		Print	Name	approval
		--f-:l		/fia	K€lrL	dd/mm/ww t/rtht

(i) thenature ofthe changein accountingpolicy;	These accounts are for this charity only anddonot consolidate the subsidiary company inMalawi
(ii)thereasonswhyapplyingthe newaccountingpolicy	This policy is inlinewith accounting requirements set out
providesmorereliableand more relevantinformation;	inthe SORP andFRS102andconsolidationis not
and	required
(iii)theamount oftheadjustment foreachline affected	The aggregate adjsutment was €10,892asat1
inthecurrent period,eachpriorperiodpresentedand	January 2020.
the aggregateamount oftheadjustment relatingto
periodsheforefhosepresented, 3.44FRS102 SORP.

(iii)wherepracticable,theeffect ofthe changeinoneor	n/a
morefutureperiods.

Recoqnitionofincome	These are includedintheStatement of Financial Activities (SoFA) when:
	:il:ilfl#'L'ruT [{l:;:Tilll;::rm;;urces; and	Yes No f/TT-1		N/a
Offsetting	There has been no offsetting of assets and liabilities, orincome and expenses, unless requiredor Jes: t permittedbytheFRSl02soRPorFRSlo2.drruE Pcrr>EJ'urrIEJJrEvu,Eul"l		NoI ll	N/a
		Yes	No	N/a
	Grants and donations are only includedinthe SoFAwhen the general income recognition
Grants anddonations	criteria are met(5.10to 5.12FRS102 SORP).
	lnthe case ofperformancerelatedgrants,incomemust only be recognised to the e)dent	Yes	No	N/a
	that the charity hasprovidedthe specifiedgoodsor servicesas entitlement to the grant
	only occurs when theperformancerelated conditions aremet (5.16 FRS 102 SORP).
Legacies	Legacies are included in the SOFA whenreceipt is probable, thatis,when there has	Yes	No	N/a
	beengrantofprobate,the executors have establishedthat there are sufficient assetsin
	the estate and any conditions attached to thelegacy are either within the control of the
	charity or have been met.
		Yes	No	N/a
Governmentgrants	The charity has receivedgovernment grantsinthe reportingperiod
	GiftAidreceivable is included in incomewhenthereisa valid declaration from the donor.
Tax reclaims on	Any Gift Aid amount recovered ona donationisconsideredtobe partofthat gift and is
donations andgifts	treated as an addition to the same fund as theinitial donation unless the donor or the
	terms of the appeal have specified otherwise.
Contractual income and performance related	Thisisonly includedinthe SoFA once the charityhas provided the related goodsor services or met theperformancerelated conditions.
grants
		Yes	No	N/a
Donated goods	Donated goods are measured at fair value(theamountfor which the asset could be exchanged) unless impractical to doso.
	The cost of any stock ofgoodsdonated for distributiontobeneficiariesisdeemed to be the fair value of thosegiftsatthe time of theirreceiptandthey are recognised on receipt.	Yes	No	N/a
	ln the reportingperiodinwhich the stocks are distributed,they are recognised as an
	expenseatthe carrying amouniofthe stocks at distribution.
	Donated goods for resale are measuredatfair value on initial recognition,whichisthe
	expectedproceedsfrom sale less the expected costsof sale, and recognised in 'lncome from other tradingactivities'withtheconespondingstockrecognisedinthe balance	Yes	No	N/a
	sheet.On its sale the value of stockischarged against 'lncomefrom other trading
	activities' and theproceedsfromsale are alsorecognised as 'lncome from other trading
	activities'.
		Yes	No	N/a
	Goods donated for on-going usebythe charity are recognisedas tangible flxed assets
	and included in the SoFA as incoming resources whenreceivable.
		Yes	No	N/a
	Gifts in kind for usebythe charity are includedinthe SoFA asincome from donations
	when receivable.
Donated services and	Donated services and facilities are includedinthe SOFA whenreceivedatthe valueof	Yes	No	N/a
facilities	thegiftto the charityprovidedthe valueofthegift can be measured reliably.
	Donated services and facilities thai are consumed immediately arerecognisedasincome
	with an equivalent amount recognised as an expense under the appropriateheadingin
	the SOFA.
Supportcosts	The charity has incurred expenditure on support costs.
		Yes	No	N/a

Donated services and	Donated services and facilities are includedinthe SOFA whenreceivedatthe valueof
facilities	thegiftto the charityprovidedthe valueofthegift can be measured reliably.
	Donated services and facilities thai are consumed immediately arerecognisedasincome
	with an equivalent amount recognised as an expense under the appropriateheadingin
	the SOFA.
Supportcosts	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not includedinthe accountsbutisdescribed inthe trustees' annual report.
lncomefrominterest,	This is includedinthe accounts when receiptis probable and the amount receivable can
royalties and dividends	be measured reliably.
lncomefrommembership	Membership subscriptions receivedinthe nature ofagiftarerecognised in Donations
subscriptions	and Legacies.
	Membership subscriptions whichgivesa member the righttobuyservices or other
	benefits are recognised as income earnedfromtheprovision of goods and services as
	income from charitable activities.

Settlement of insurance claims	lnsuranceclaamsare only includedinthe SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an itemofother incomeintheSoFA.
lnvestment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and anygainor loss resulting from revaluing investments to market valueatthe endofthe
	year.
2.3 EXPENDITURE	ANDLIABILITIES
Liabilityrecognition	Liabilities are recognised whereitis more likely thannotthat thereisa legal or
	constructive obligation committing the charity to pay out resources and the amount of the
	obligation can be measuredwithreasonable certainty.
Governanceandsupport costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity andits complaancewithregulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consrstent with the use of resources, eg allocatingpropertycosts
	byfloor areas, orpercapita, staff costsbythe time spent and other costsbytheirusage.
Grantswithperformance conditions	Where the charity gives a grant with conditions for itspaymentbeing a specific levelof service or output to be provided, such grants are only recognisedinthe SoFA once the recipientofthe grant has provided the specified service or output.
Grantspayablewithout performanceconditions	Where there arenoconditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation mustbe recognised.
Redundancycost	The charity made no redundancy payments during the reporting period.
Deferred income	No material itemofdeferredincome has been includedinthe accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	Aliability is measured on recognition at its historical cost and then subsequently
Provisionsfor liabilities	measuredatthebest estimateofthe amount required to settle the obligationatthe
	reporting date
Basicfinancial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph11.7 FRSl 02SORP.Subsequent measurementisas per paragraphs11.17 to11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assetsfor	These are capitalisedifthey can be used for more than one year, and cost at least
usebycharity
	They are valued atcost.
	The depreciation rates and methods used are disclosed in note 92.
lntangible fixedassets	The charity has intangible fixed assets,thatis, non-monetary assets that do not have
	physical substance but are identifiable and are controlledbythe charity through custody
	or legalrights.The amortisation rates and methods used are drsclosed in note 9.5
	They are valuedatcost.
Heritage assets	The charity has heritage assets, that is, non-monetary assetswithhistoric, artistic,
	scientific, technological, geophysical or environmental qualities that areheldand
	maintained principally for their contributiontoknowledge andculture.The depreciation
	rates and methods used as disclosed in note 9.6.1.4.
	They are valued atcost.
lnvestments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially atcostand subsequently at fair value (their market value) at the year
	end.The same treatmentisapplied to unlisted investments unless fair value cannotbe
	measured reliablyinwhich caseitis measured at cost less impairment.
	lnvestments held for resale or pending their sale and cash and cash equivalents witha
	maturity date of lessthan1year are treated as current asset investments
Stocks andworkin	Stocks held for sale as part of non-charitable trade are measuredatthe lower or cost or net
progress	realisable value
	Goods or servicesprovidedaspartofa charitable activity are measured at net realisable value
	based on the service potential provided by items of stock.
	Workin progressisvalued at cost less any foreseeable loss that is likely to occur on the contract
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advancedbythecharity.Subsequently,
	they are measuredatthe cash or other consideration expectedtobe received.

Yes	No	Nia
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a

Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
Yes	No	N/a
YES
YeS
Yes	No	N/a

Note3	Analysis of income thea	ccount	s		m
			Restricted
		Unrestrictedincome		Endowment
		funds	funds	funds	Total funds	Prior year
					€	e
Donations
and legacies:
	General grants providedbygovernmenVother
	charities					127.781
	Membership subscriptions and sponsorships
	which areinsubstance donations
Charitable
activities:
Other trading
activities:
lncome from
investments:
Separate
material item
ofincome:
Other:	Conversionofendowment funds into income
	Gainondisposalof atangible fixed assetheld
	Gainondisposal ofaprogrammerelated
	investment
	Royaltiesfromtheexploitation ofintellectual
	)ther
TOTALINCOME
Other information:
Allincomeinthe prioryearwas unrestrictedexceptfor:
(pleaseprovide	descriptionandamounts)	note 27.2

Government grant1	DBFTraining projectintheEmsiziniArea
Government grant2
Government grant3
Other
Governmentgrant1	DBFTraining projectinthe Chiwamba Area
Governmentgrant2
Government grant3
Other

Note5 Donated goo	ds,facilitiesandservices
		This year	Last year
		t	€
Secondedstaff
Useof property
Other
	This year		Last year
Pleaseprovidedetails of the
accounting policy for the recognition andvaluation ofdonated goods, facilitiesand services.	goods,facilites& sevices are immaterial atavalue below 500/annum	Donated goods, facilites & sevicesare considered immaterial at a value below 12
Pleaseprovide detailsofany
unfulfilled conditionsandother
contingencies attachingtoresources
fromdonatedgoodsand servicesnot
recognised inincome.	nla	nla
Pleasegivedetailsof otherformsof
otherdonatedgoodsand servicesnot	usesawiderange of volunteers who	Tiyeniusesawide	range of volunteers who
recognisedin theaccounts,eg	awiderange ofservices,includingbut	awiderange ofservices,including but
contribution ofunpaidvolunteers.	limited to accounting,webservices &lT,	limited to accounting, web services &lT,

c
Analysisofexpenditure Note6
This year				Last	year
				Restricted
UnrestrictedRestricted fundsincomefunds Analysis	Endowment funds	Total funds	Unrestrictedincome funds funds		Endowment funds	Total funds
on raising		f				€
lncurred seeking donations
Operatingatrading company
undertaking non-charitabletrading
Advertising, marketing, directmail and
Startupcosts incurredingenerating
newsourceoffutureincome
Cost of obtaining investment advice
Rentcollection, property repairsand
Total expenditure on raisingfunds
reon charitable activities:
Total expenditure on charitable
activities		274,512
Other
Total other expenditure
TOTALEXPENDITURE

							This	year			Last	vear
		Activity	or	programme	ActiviUes undertaken diracllv	Grant funding of ,clivifies		Support Costs	Totalthis year	Activliles undertaken direcflv	Grant fundingof ,.livitias	Support Costs	Totallast year
					€	€		€	t	€	E	€	€
Activitv	1
Activitv	2
Other
Total

Pleaseexplainthenatureof eachextraordinary item	occurring intheperiod.
	Thisyear	Last year
Extraordinaryitem1
Extraordinaryitem2
Extraordinaryitem3
Extraordinaryitem4
Totalextrordinaryitems

		Amount	received	Amount	oaidout	Balance held atperiodend	Balance held atperiodend
Description/name of party	Related
	party(Yes ar Nnl	Thisyear €	Lastvear t	This vear t	Lastvear €	This vear €	Lastyear t

categoriesandhas This year	supportcosfs.
Support cost (examples)	Raisinqfunds t	Activity'l t	Activity2 t	Activitv3 t	Grandtotal t	Basis ofallocation (Describe method)
Governance
Other
Total

Last year
Support cost (examoles)	Raisingfunds t	Activitv1 f	Activity2 f	Activity3 t	Grandtotal f	Basisof allocation (Describe method)
Governance
Other
Total

Note10 Details ofcertainitemsofexpenditure 10.1 Feesforexamination of theaccounts Pleaseprovidedetailsoftheamountpaidforanystatutoryexternalscrutinyof accounts andotherseruicesprovidedbyyour independent examiner. lfnothing waspaidpleaseenter'0'intheappropriate box(es).
	This year	Last year
	c	t
lndependent examiner's fees
Assurance services other thanaudit orindependentexamination
Taxadvisoryfees
Other fees (for example:financialadvice,consultancy, accountancyservices) paid
totheindependent examiner

13.2Grantsmadeto institutions
		Pleaseprovide
		details ofcharity's
Mycharityhas madegrantstoparticular institutionsthatarematerialinthe	Yes	URL.
contextofitsgrantmaking.Detailsof theinstitutionsupported,purpose of the
urant and total oaidtoeachinstitutionis available on thecharitv'sweb site.
	No	Provide details below
Namesof institution

Pleasecompletethisnoteifthecharityhasany 14.1Cost or valuation	tangible fixed asse	ts
	Freeholdland &	Otherland&	Plant,	Fixtures,fiftings	Total
	buildings	buildings	machinery	andequipment
			and motor
			vehicles
	e	t	f	f	€
Atthe beginningoftheyear
Additions
Revaluations
Disposals
Transfers"
At endofthe year
14.2Depreciation and impairments
**Basis	SLorRB(Straight	SLorRB	SLorRB	SLorRB	SLorRB
	Line or Reducing
	Balance)
"*Rate
At beginningofthe year
Disposals
Depreciation
lmpairment
Transfers*
At endoftheyear
14.3 Netbook value
Net book valueatthe beginningofthe year
Net book valueatthe endofthe year

Please complete this noteifthe 15.1Cost orvaluation	charityhasa	nyintangible a	ssefs
	Research&	Patents and	Other	Total
	development	trademarks
	f	g	f	I
Atbeginning of the year
Additions
Disposals
Revaluations
Transfers*
Atend of the year
15.2Amortisation andimpairments
**Basis	SLorRB	SLorRB	SLorRB	SL orRB	StraightLine
					("SL")or
					Reducing
					Balance
					("R8")
**Rate
Atbeginning of the year
Disposals
Amortisation
lmpairment
Transfers*
Atend of year
15.3 Netbook value
Net book valueatthe beginning
of the year
Net book valueatthe end of the
year

l5.5lmpairment
This year:
Pleaseprovide a description of theeventsand
circumstances thatledtotherecognitionorreversal ofan
impairment loss.
Last year:
Pleaseprovide a description of theeventsand
circumstances thatledto therecognitionorreversalof an
impairment loss.
15.6Revaluation
lfanaccountingpolicyofrevaluationisadopted,pleaseprovide:
	This year	Last year
the effectivedateoftherevaluation
thename ofindependentvaluer,ifapplicable
themethodsapplied
thecarrying amount thatwouldhavebeenrecognised
had theassefsbeencarriedunderthecost model.
15.7Otherdisclosures (i)lfyourintangrbleassefwasacquired bywayofgrant,
providevalue oninitial recognitionandcarrying amount
of the assef.
(ii)Detailsofthecarrying amountsof anyintangible
assefs to whichthecharityhasrestricted titleor that are
pledged as securityforliabilities.
(ii	Pleaseprovidethe amountof contractual
commitments for the acquisitionofintangibleassefs.
(iv)State theamountofresearch anddevelopment
expenditurerecognised asexpenditureintheyear.
(v)Pleasedetail theheadingsintheSOFAinwhicha
chargefor amortisationofintangibleassefsis included.
(vi)For anymaterial intangihleassefs, pleaseprovidea
description,itscarryingamount and anyremaining
amortisation period.

16.1Generaldisclosures fora	llcharitie	s holdingheri	tage assets
			This year			Last year
(i)Explain the nature and scaleof			nla			nla
heritage assets held.
(ii)Explain the policy for the
acquisition,preservation, management anddisposalof	heritage		nla			nla
assets.
16.2Gost or valuation
		Heritageasset	Heritage asset	Heritageasset	Heritageasset	Total
		1	2	3	4
		E	€	f	f	e
At beginningofthe year
Additions
Disposals
Revaluations
Transfers "
At endoftheyear
16.3Depreciation and impairments
	**Basis						StraightLine
							("s1")or
							Reducing
							Balance
	*"Rate
At beginningofthe year
Disposals
Depreciation
lmpairment
Transfers*
At endofyear
16.4 Netbook value
Net book valueatthe beginning	ofthe
year
Net book valueatthe endofthe	year

thoseatval	uation
Atvaluation	Atcost Group	Total
Group A	B
f	€	f

16.8Heritage assets (where heritage assets a	re not recoignised on the balance s	heet)
	This year	Last year
(i)Explain the reasonwhyheritage
assets have not been recognised on
the balance sheet.

Cash& cash equivalents	Listed investments	lnvestment properties	Social investments	Other	Total
Carrying(fair)value at beginningof
period
Add:additions to investments during
period-
Less:disposalsatcarrying value
Less: impairments
Add: Reversal of impairments
Add/(deduct):transfer in/(out)inthe
period
Add/(deduct):netgain/(loss)on
revaluation
Carrying(fair)value at endofyear
*Pleasespecifyadditionsresulting from
acquisitionsthroughbusiness combinations,if
any.

Fair valueatyear end	Cost lessimpairment
t	€

17.4Please provideabreakdown ofcurrentasset investments	, if applicable, agreeingwith	thebalance sheet.
Analysisofcurrentasset investments	This year	Lastyear
	€	€
Cashor cash equivalents
Listed investments
lnvestment properties
Social investments
Other investments
Total
17.5Guarantees
	This year		Lastyear
Pleaseprovide details and amountof anyguaranteemadeto
or onbehalfofathirdparty
Name ofthe entity or entities benefitting from those
guarantees
Pleaseexplain how theguaranteefurthers the charity's aims

17.6Concessionaryloans		Description	This yeart	Last yearf
Amountofconcessionary loansmade (Multiple
loansmademaybedisclosedinaggregateprovided
thatsuchaggregationdoes not obsuresignfficant
informationl.
	Total
		Description	This yearf	Lastyear €
Amount of concessionary loans received(Multiple
Ioans received may be disclosed in aggregate
providedthat suchaggregationdoesnot ohsure
significantinformation).
	Total
		This year	Lastyear
Termsandconditions eg interestrate,security
provided
Valueof anyconcessionary loanswhichhave
beencommitted butnottakenup atthe reporting
date
Amountspayablewithin1year
Amountspayableaftermorethan1year
Amounts receivablewithin'lyear
Amounts receivable aftermorethan1year
17.7Additional information
		Thisyear	Lastyear
Pleaseprovide information about the
significance of investments to the charity's
financialpositionor performanceeg.terms and
conditions of loansortheuseof hedgingto
managefinancialrisk.
Forall investments measuredatfairvalue,the
basis for determining the value, including any
assumptions applied when usingavaluation
technique.
Whereacharity has provided financial assetsas
aformofsecurity, the carrying amountofthe
financial asset pledgedassecurityand theterms
andconditionsrelatingtoitspledge.

activities.
		Stock	Donated	goods
					Workin
	For	Forresale	For	Forresale	progress
	distribution		distribution
	€	f	€	t	€
Charitable activities:
Opening
Addedinperiod
Expensed inperiod
lmpaired
Closing
Othertrading activities:
Opening
Addedinperiod
Expensedinperiod
lmpaired
Closing
Other:
Opening
Addedinperiod
Expensedinperiod
lmpaired
Closing
Totalthisyear
Total previousyear
		This	year	Last	year
		f			t

Thisyear	Lastyear
E	t
8,693.0	8,000.0
8,693.0	8,000.0

	This f	year	Last year f
Total

	Amountsfallingdue	Amountsfallingdue	within	Amountsfallingdueafter	Amountsfallingdueafter
	one	year		morethan	oneyear
	Thisyear t	Last f	year	Thisyear f	Last year E
	1,649		975
Total	I,O49		975

Pleasecomplete this noteifthecharityhasdeferred	income.
		Thisvear	Last	year
Pleaseexplainthereasons whyincomeisdeferred.	n/a		n/a
Movementindeferredincomeaccount			Thisyear f	Last year f

21.1Movements in recognised provisions andfunding commitme	ntduringthe perio	d
		This year		Last year
		€		€
Balanceatthe startofthereportingperiod
Amounts added in current period
Amounts charged against theprovisioninthe current period
Unused amounts reversed during the period
Balanceatthe endofthe reporting period
21.2Pleaseprovide:
-abriefdescriptionof anyobligationsonthe
balancesheet and the expected amount andtiming of
resulting payments;
-an indication of the uncertainties about the amount
ortimingof thoseoutflows;and
-the amount of any expected reimbursement, stating
the amount of any asset that hasbeenrecognisedfor
that expected reimbursement,
21.3For anyfundingcommitment that is not
recognisedas aliabilityorprovision,provide details
of commitmentmade, thetime frameofthat
commitment, any performance-relatedconditionsand
detailsofhow the commitmentwillbefunded (with
contractsforcapital expenditure separately
identified).
2{.4Where unrestrictedfundshave beendesignated
toafund commitment,pleasedisclose the natureof
any amounts designatedandthe likelytimingofthat
expenditure.	nla		nla

		This year		Last year
22.1Pleaseprovideinformationabout thesignificance of	n/a		n/a
financialinstruments(eg.debtors,creditors,investments
etc) to the charity'sfinancial positionor performance,for
example, the terms andconditions ofloans or the useof
hedgingtomanagefinancialrisk.
			n/a
22.2lf the charity has providedfinancialassetsasaformof
security, the carrying amount of thefinancialassets pledged
assecurity and the terms andconitionsrelatedto itspledge
shouldbegivenhere.

Wherethecharityhascontingent liabililities,please complet theirexistence is remote. This year	e thefollowing sectionunless the
Description of itemincluding itslegalnature.please	Estimate offinancialeffect
describe anysecurityprovided inconnectionto the
tiability.
Description of itemincluding itslegalnature.please	Estimate of financialeffect
describeanysecurityprovided inconnectionto the
tiabitity.

Wherethe ch probable This year	arity hascontin	gentassets, please com	plete thefollowingsection whentheirexis
	Description	ofitem	Estimate of financialeffect
Last year
			Estimate offinancial effect

Pleaseprovide thefollowing informationwhere practic	able:
		This year		Last year
Explain any uncertainties relating to the amountor	n/a		n/a
timingof settlement; and thepossibiltyof any
reimbursement
Whereitis not practicaltomakeone or more of these	n/a		n/a
disclosures,please statethis fact

Note	24	Cash at bank andinhand
			This year	Lastyear
			€	f
Short	term cash investments (less than3months maturitydate)
Short	term deposits
Cash	at bankand on	hand	60,414	26,222
Other
Total			60,414	26,222

o6)tt P 9.9E ktlqt E3E

			gt
o	o -o E	ofo .E	II E
.9	G .=	(s	o
o L oot. G ooo CL o-	o o -c .g oo ,o. Lo- o) .cC EF lr (5 6E o<	.caout OE '6rc OF PE :sP g6 F9 tL- mE o= EE !po6
UJlu*
uig o-: oo *c

Notrustee expenseshave beenincurred(TrueorFalse)			FALSE
Type ofexpenses reimbursed	This year €		Lastyear t
Travel
Subsistence
Accommodation
Other (pleasespecify):Employment advertisementcosts		575
TOTAL		575
Pleaseprovide the numberoftrustees reimbursed for expensesorwho
hadexpenses paidbythe charity	1		0

rue'intheboxprov hisyear	ided.
here have beenno	relatedpartytran	sactionsinthe reporting	period(True	orFalse)	TRUE
						Amounts
Name ofthe trustee or related party	Relationship to charity	Descriptionofthe transaction(s)	Amount	Balanceat periodend	Provisionforbad debts at periodend	writtenoff during reporting
						hari6al
			t	E	E	€

astyear herehave beenno	relatedpartytransactionsinthe reporting		period(True	orFalse)	f-----rRt:r---1
						Amounts
Name ofthe trustee or relatedparty	Relationship to charity	Descriptionof the transaction(s)	Amount	Balance at periodend	Provisionforbaddebts at periodend	written off during reporting
						oeriod
			E	t	e	€

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examlner's Report Report to the trusteesl members of Tiyeni Fund On accounts for the period ended 31$1 March 2022 Charity no (if any) 1113274 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust'l for the 15 months ended 3110312022. As the charily's trustees, you are responsible for the preparation of the accounts in accordance with the requiretnents of the Charities Act 2011 {'the Ad.). Responsibilities and basis of report I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515)(b} of the Act. Independent IThe charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of linsert name of applicable listed bodyl]. Delete I l if nol applicable. I have completed my examinalion. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ') which gives me cause to believe that in. any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act, or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements onceming the forrn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter onsidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. delete Ihe words in thg brackets if they do not apply. Slgned: Date: Name.. L Lenh/8*l L) Relevant professional qualificationlsl or body FCCA IER Oct 2018

lif any).. Address.. Sectlon B Disclosure Only complete if the examiner need5 to highlight material matters of con￿r￿ {see CC32, Independent examination of charity accounts.. directions and guidan￿ for examiners}. Give here brief detai15 of any items Ihat the examinerwishes to disclose. IER Oct 2018