## **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**
**----- Start of picture text -----**
SORP reference
Para 1.17
**----- End of picture text -----**
|**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**
**----- Start of picture text -----**
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.|
|---|---|---|
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
– 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;::r*m;;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
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|UJlu*||||
|uig
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##
##
##
##
##
##
##
##
##
##
|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 conr
{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