2023-03-31-accounts - Tiyeni Fund

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Trustees’ Annual Report for the period

From 1[st] April 2022 To 31[st] March 2023

Charity name: TIYENI FUND

Charity registration number: 1113274

Objectives and Activities

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SORP reference
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Objectives and Activities	Objectives and Activities	Objectives and Activities	Objectives and Activities
SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17		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 that 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 a) To promote land conservation through integrated soil fertility measures. b) To foster community-led conservation agriculture with ever increasing crop yields. c) 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)For 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 and training farming communities in Deep Bed Farming to prevent soil erosion and encourage the production of more and wider nutritional crops. Deep Bed Farming method captures rainwater and prevents erosion and leads to the eradication of hunger and enhancing social capital of 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	A key element in Tiyeni’s training of farming communities is the building of social capital in those communities. This is essential for communities to have sustainable and enriched livelihoods. Tiyeni only trains communities that request it. No member of the community that wishes to be trained is left behind.
Contribution made by volunteers	Para 1.38	A total of 4 volunteers have provided much valued support to Tiyeni in the UK over the course of these 12 months. Volunteers assisted with variety of tasks, including marketing, social media, web design, and monitoring and evaluation data analysis. All have 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 12 months ending 31 March 2023, 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. There are now 3 fully established hubs in Northern, Central and Southern Malawi. It is estimated that more than 30,000 smallholder farmers (65% female) in Malawi are practising DBF; and we have now published the 4thedition of our Training Manual. DBF training, results in transformational improvements to the livelihoods of the farmers who adopt DBF. The DBF method has continued to perform exceptionally well for farmers in 2022-2023. This was particularly noticeable during the dry season, where DBF fields significantly outperformed traditional farming methods. Cyclone Freddy once again highlighted the vulnerability of subsistence farmers and their families, particularly in southern areas. Farmers practicing DBF reported less damage to their crops, stressing the importance of the method for climate change mitigation. For the second year running, Tiyeni provided much needed recovery support to farmers in the south, helping them to recover more quickly from the cyclone damage. It has become clear that Deep Bed Farming (DBF) has a critical role to play in dealing with the issue of groundwater decline, topsoil erosion and climate resilience too. Tiyeni has reviewed its strategy to incorporate formal catchment management and the training of communities now extends to catchment management. Tiyeni is working closely with the Malawian Ministry of Agriculture to embed this approach into their national water catchment plans; and holds regular meetings with national and international organisations who are focused on water security and specifically rainwater harvesting, where DBF can achieve a 90% capture rate. Tiyeni’s continued partnership with the Soil Food Web School in America has provided a podium to promote the DBF methodology – also reaching other organisations in other countries. Tiyeni was the Soil Food Web’s

charity partner at their Soil Regen Summits in 2022 and 2023. These events hosted international names in the soil science and land husbandry world, attracted a huge global audience and raised many donations towards Tiyeni's work. Tiyeni has also increased its partnership network in other ways, through discussions Farm Africa, Flora and Fauna International, Stockholm International Water Institute, WWF and SNV. We also attended the Africa Food Systems Summit 2023 in Tanzania to explore how delivering DBF can best align with the strategies of other organisations and governments. Tiyeni has always worked closely with academia; and research is a critical part of our work. As a further example of Tiyeni’s success in this field, we have formed a consortium with Loughborough University and The Consortium for Battery Innovation to build a solar powered tractor to work with DBF and provide green energy access, creating climate resilient communities. Funded by Innovate UK, this project attracted global interest and progressed to the final of the Milken–Motsepe Prize in Green Energy.

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.
Performance of fundraising activities against objectives set	Para 1.1	We have again been successful in securing funds to carry forward new projects and to provide continuity for existing projects. The extent of growth and spread of DBF methodology will always depend on raising appropriate funding and during 2023 Tiyeni has appointed a fund raising manager in UK.
Investment performance against objectives	Para 1.41	Tiyeni does not have an investment portfolio.
Other

Financial Review

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Review of the charity’s As stated in the opening section of the
financial position at the end Para 1.21 Annual Report for Tiyeni CIO, operational
of the period activities in Malawi continued under the UK
direction of Tiyeni Fund until the beginning
of December 2022; at which point they
came under the control of Tiyeni CIO.
During the 12-month period covered by the
2022-23 accounts, Tiyeni has effectively
completed the transition from its original
status as a small charitable trust (founded
in 2005) to a CIO.
The previous set of accounts (for Tiyeni
Fund) covered a 15-month period from 1 [st]
January 2021 to 31 [st] March 2022; as the
Trustees decided to change the accounting
period to align more closely with the end of
the farming year in Malawi.
Allowing for the shorter 12-month period
shown in the 2022-23 accounts, revenue
from donations actually increased by 8.4%
relative to the previous accounting period;
which put the Trustees in a position to
expand operational expenditure by almost
20%. Total funds carried forward at the
year end, combined across both charities,
amounted to some £35,500.
Statement explaining the Tiyeni Fund does not intend to hold
policy for holding reserves Para 1.22 reserves as our charitable purpose will be
stating why they are held achieved by directly funding Tiyeni CIO
Amount of reserves held Para 1.22 £0
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation of any The activities of Tiyeni Fund have been
uncertainties about the Para 1.23 transferred to the new Tiyeni CIO. Tiyeni
charity continuing as a going Fund will continue to carry out its legacy
concern contracts, but all new fundraising and
growth will occur through Tiyeni CIO. As
legacy fundraising activities reduce the
trustees will decide on a suitable exit
strategy, leading to the activities of Tiyeni
Fund ceasing in an orderly manner.
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Additional information (optional)

You may choose to include further statements where relevant about:

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The charity’s principal Some of our principal donors in the 12
sources of funds (including Para 1.47 months ending 31 March 2023 were:
any fundraising)
a) The Dashlight Foundation donated
£30,000 towards our core costs and
developing our team.
b) £25,000 was received in donations from
individuals as either one off of monthly
contributions. This was helped by Tiyeni’s
partnership with The Soil Food Web School
attracting new donors across the globe.
c) Tiyeni continue to receive funding from
the Austin Bailey Foundation’s Overseas
Flagship Project awards.
d) The States of Guernsey continue to fund
our activities in Mulanje; which support was
supplemented by a donation of £16,000
from The Matthews Foundation.
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the principal
risks facing the charity Para 1.46
Other
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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	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	The Trustees of Tiyeni Fund have moved all operational activities and the bulk of our fundraising activities to Tiyeni CIO (1194177) during this financial period. The newly formed CIO has a new charter, but maintains the core charitable objectives of Tiyeni Fund.
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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Office (if Dates acted if not for Name of person (or body) entitled
Trustee name
any) whole year to appoint trustee (if any)
1 Colin Andrews Chair
2 Andrew Burrows Secretary
3 Ian Kerr Treasurer
4 Rupert Douglas-Bate
5 Ulele Andrews
6 Melanie Bradley Appointed 22/07/2022
7
8
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
	30/01/2024
	30/01/2024

	Charity No (if any) 1113274 Period start date 01/04/2022 To Period end date 31/03/2023 Tiyeni Fund Annual accounts for the period	Charity No (if any) 1113274 Period start date 01/04/2022 To Period end date 31/03/2023 Tiyeni Fund Annual accounts for the period	Charity No (if any) 1113274 Period start date 01/04/2022 To Period end date 31/03/2023 Tiyeni Fund Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 1 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds £ £ F01 F02 117,202 73,036 - - - - - - - - - -	Endowment funds Total funds Prior year funds £ £ £ F03 F04 F05 - 190,238 343,785 - - - - - - - - - - - - - -
		117,202 73,036	- 190,238 343,785
		20,107 - 89,003 124,184 - - 346 -	- 20,107 32,959 - 213,187 274,512 - - - - 346 2,103
		109,456 124,184	- 233,640 309,574

		7,746 51,148 -	- 43,402 - 34,211
		- -	- - -
		7,746 51,148 -	- 43,402 - 34,211
		- - - - - - - -	- - - - - - - - - - - -
		7,746 51,148 -	- 43,402 - 34,211
		16,310 51,148	- 67,458 33,247
		24,056 -	- 24,056 67,458

Section B Balance sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets* Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets* Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve *Total funds* Signed by one or two trustees on behalf of all the trustees	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04 - - - - - - - - - - - - - - - -	Total last year £ F05
			- - - -
		- - - -	-
		- - - - - 37,262 - 37,262 - - - - 27,025 - - 27,025
			- 8,693 - 60,414
		27,025 37,262 - 64,287	69,107
			1,649
		29,439 10,792 - 40,231

		- 2,414 26,470 - 24,056	67,458

		- 2,414 26,470 - 24,056	67,458
			- -
		- - - - - - - -

		- 2,414 26,470 - 24,056	67,458
		- - - - 24,056 - 24,056 -
			- 51,148 16,310 -
		24,056 - - 24,056	67,458
		Print Name Signature	Date of approval dd/mm/yyyy

CC17a (Excel)

21/02/2024

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

• and with • and with The charity cons FRS 102. • and with the C -Tick as appropr	  titutes a public benefit entity as defined by harities Act 2011. iate the Statement of Recommended preparing their accounts in accord in the UK and Republic of Ireland the Financial Reporting Standard Ireland (FRS 102)	Practice: Accounting and Reporting by Charities ance with the Financial Reporting Standard applicable (FRS 102) issued on 16 July 2014 applicable in the United Kingdom and Republic of

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*Not Applicable* *Not Applicable* *Not Applicable*

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1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
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1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
No  * -Tick as appropriate
Please disclose:
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and n/a
(iii) where practicable, the effect of the change in one or n/a
more future periods.
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1.5 Material prior year errors

Yes No No material prior *Please disclose* *(i) the nature of* *(ii) for each pri* *amount of the c* *affected; and* *(iii) the amount* *earliest prior pe*	year erro	r have been identified in the reporting period (3.47 FRS 102 SORP).
	 	* -Tick as appropriate
	: *the prior* *or period* *orrection* *of the co* *riod pres*	*period error;* *presented in the accounts, the* *for each account line item* *rrection at the beginning of the* *ented in the accounts.*

CC17a (Excel)

21/02/2024

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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Please provide a description
of the nature of each change no changes
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
See explanation above
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
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CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.

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2.4 ASSETS £ 1,000 Intangible fixed assets Heritage assets Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments	Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a    Yes No N/a
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	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 No N/a    Yes No N/a    Yes No N/a   

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The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
equivalents with a maturity date less than one year. These include cash on deposit and cash
Current asset investments
equivalents with a maturity date of less than one year held for investment purposes rather than to   
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 35,579 - - 35,579 114,775
and legacies: Gift Aid 7,823 - - 7,823 1,377
Legacies - - - - -
General grants provided by government/other
charities 73,800 65,466 - 139,266 227,633
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 117,202 65,466 - 182,668 343,785
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - - `
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 117,202 65,466 - 182,668 343,785
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts) see note 27.2
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
n/a
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
n/a
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
no material items
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.*	This year £ Description	This year £ Description
	2,607 14,263 DBF Training project in the Chinyama/Mulanje Area DBF Training project in the Emsizini Area
	- - Total 16,870 Last year £ Description
		Last year £
	DBF Training project in the Emsizini Area	23,167
	- - - Total 23,167 This year Last year	- - -
	Grant conditions lay out a notification process requiring Tiyeni to keep funders informed of material changes to projects including provisions for potential repayment of unused portions of the grant. Tiyeni has a long association with the funders concerned and has not needed to repay any monies from previous project grants so the risk arising is considered very low. Grant conditions lay out a notification process requiring Tiyeni to keep funders informed of material changes to projects including provisions for potential repayment of unused portions of the grant. Tiyeni has a long association with the funders concerned and has not needed to repay any monies from previous project grants so the risk arising is considered very low.

Please give details of other forms of government assistance from which the charity has directly benefited.

	This year	Last year
	n/a	n/a

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

----- Start of picture text -----
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Please provide details of the
accounting policy for the recognition
Donated goods, facilites & sevices are Donated goods, facilites & sevices are
and valuation of donated goods,
considered immaterial at a value below considered immaterial at a value below
facilities and services.
£2,500/annum £2,500/annum
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income. n/a n/a
Please give details of other forms of
other donated goods and services not Tiyeni uses a wide range of volunteers who Tiyeni uses a wide range of volunteers who
recognised in the accounts, eg provide a wide range of services, including but provide a wide range of services, including but
contribution of unpaid volunteers. limited to accounting, web services & IT, limited to accounting, web services & IT,
marketing/PR, data analysis. marketing/PR, data analysis.
----- End of picture text -----

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21/02/2024

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations 248 - - 248 270 - - 270
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants 55,069 - - 55,069 32,689 - - 32,689
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
- - - - -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 55,317 - - 55,317 32,959 - - 32,959
`
Expenditure on charitable activities:
Expenditure on DBF training for 74,761 134,390 - 209,151 167,862 105,340 - 273,202
Malawi Operations Oversight 4,243 - - 4,243 1,310 - - 1,310
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 79,004 134,390 - 213,394 169,172 105,340 - 274,512
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Software 346 - - 346 2,103 - - 2,103
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 346 - - 346 2,103 - - 2,103
TOTAL EXPENDITURE 134,667 134,390 - 269,057 204,234 105,340 - 309,574
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

CC17a (Excel)

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----- Start of picture text -----
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Activity 1 - - - - - - - -
Activity 2 - - - - - - - -
Other - - - - - - - -
Total - - - - - - - -
----- End of picture text -----

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items Description	This year Last year £ £ - - - - - - - - - -
	- -

CC17a (Excel)

21/02/2024

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
----- End of picture text -----

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

	Balance held at period end	Balance held at period end
	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-	`

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21/02/2024

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

----- Start of picture text -----
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
----- End of picture text -----

Last year

Governance Other Total Support cost (examples)	Raising funds Activity 1 Activity 2 Activity 3 Grand total Basis of allocation £ £ £ £ £ (Describe method) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

21/02/2024

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ - - - - - - - -

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

----- Start of picture text -----
This year Last year
£ £
Salaries and wages 0 6508
Social security costs 0 750
Pension costs (defined contribution scheme) 0 553
Other employee benefits - -
Total staff costs - 7,811
This year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party n/a
Last year:
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party n/a
----- End of picture text -----

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Band
Please provide the total amount paid to key management
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees,
see Note 28.

This year
Last year
- -
- -
- -
- -
- -
This year
Last year
£
£
7,061
TRUE
Number of employees

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11.2 Average head count in the year The parts of the charity in which the employees work

----- Start of picture text -----
This year Last year
Number Number
Fundraising - 1
Charitable Activities - -
Governance - -
Other - -
Total - 1
----- End of picture text -----

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment Please state the legal authority or reason for making the payment

This year Last year This year Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	This year Last year £ £ - -

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11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

The nature of the payment (cash, asset etc.) Total amount of payment Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date	This year Last year £ £ - - This year Last year £ £ - -

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21/02/2024

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	This year Last year £ £ 0 553 n/a Relates to staff costs for raising funds and therefore all expense placed against unrestricted funds

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the n/a scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for n/a the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity
can be liable to the plan for other
entities' obligations under the terms
and conditions of the multi-employer
plan. If this is different for last year,
provide details
Provide an explanation of how any
liability arising from an agreement with
a multi-employer plan to fund a deficit
has been determined. If this is different
for last year, provide details

n/a

n/a

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Activity or project 1 - - - -
Activity or project 2 - - - -
Activity or project 3 - - - -
Activity or project 4 - - - -
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
*Yes* No *TOTAL GRANTS PAID* Purpose Names of institution *My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.* *Other unanalysed grants* *Total grants to institutions in reporting period*	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - - -
	-
	- -

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Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

13.4 Grants made to institutions
*Yes* No *TOTAL GRANTS PAID* *My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.* Names of institution Purpose *Total grants to institutions in reporting period* *Other unanalysed grants*	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - - -
	-
	- -

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £	&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £		Total £
At the beginning of the year			-	-	-		-	-
Additions			-	-	-		-	-
Revaluations			-	-	-		-	-
Disposals			-	-	-		-	-
Transfers *			-	-	-		-	-
At end of the year			-	-	-		-	-
14.2 Depreciation and impairments
	**Basis	SL or RB (Straight Line or Reducing Balance)		SL or RB	SL or RB	SL or RB		SL or RB
	** Rate

At beginning of the year			-	-	-		-	-
Disposals			-	-	-		-	-
Depreciation			-	-	-		-	-
Impairment			-	-	-		-	-
Transfers*			-	-	-		-	-
At end of the year			-	-	-		-	-
14.3 Net book value
Net book value at the beginning of the	year		-	-	-		-	-
Net book value at the end of the year			-	-	-		-	-

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14.4 Impairment

----- Start of picture text -----
This year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that
led to the recognition or reversal of an impairment loss.
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide: This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
the carrying amount that would have been recognised had the assets been - -
carried under the cost model.
14.6 Other disclosures
This year Last year
£ £
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of - -
tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition of tangible - -
fixed assets.
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
----- End of picture text -----

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

		Research & development £	Research & development £	Research & development £	Patents and trademarks £	Other £	Other £	Total £	Total £
At beginning of the year				-	-		-		-
Additions				-	-		-		-
Disposals				-	-		-		-
Revaluations				-	-		-		-
Transfers *				-	-		-		-
At end of the year				-	-		-		-
15.2 Amortisation and	impairments
	**Basis	SL	or RB		SL or RB	SL or RB		SL or RB		Straight Line ("SL") or Reducing Balance ("RB")
	** Rate

At beginning of the year				-	-		-		-
Disposals				-	-		-		-
Amortisation				-	-		-		-
Impairment				-	-		-		-
Transfers*				-	-		-		-
At end of year				-	-		-		-
15.3 Net book value
Net book value at the beginning				-	-		-		-
of the year
Net book value at the end of the				-	-		-		-
year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates

Policies for the recognition of any capital development

CC17a (Excel)

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----- Start of picture text -----
15.5 Impairment
This year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year:
Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
15.6 Revaluation
If an accounting policy of revaluation is adopted, please provide:
This year Last year
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied
the carrying amount that would have been recognised
had the assets been carried under the cost model.
15.7 Other disclosures
(i) If your intangible asset was acquired by way of grant,
provide value on initial recognition and carrying amount of
the asset.
(ii) Details of the carrying amounts of any intangible
assets to which the charity has restricted title or that are
pledged as security for liabilities.
(iii) Please provide the amount of contractual
commitments for the acquisition of intangible assets.
(iv) State the amount of research and development
expenditure recognised as expenditure in the year.
(v) Please detail the headings in the SOFA in which a
charge for amortisation of intangible assets is included.
(vi) For any material intangible assets, please provide a
description, its carrying amount and any remaining
amortisation period.
----- End of picture text -----

The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

				This year			Last year
(i) Explain the nature and scale of heritage assets held.				n/a			n/a
(ii) Explain the policy for the
acquisition, preservation, management and disposal of heritage				n/a			n/a
assets.
16.2 Cost or valuation
		Heritage 1 £	asset	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year			-	-	-	-	-
Additions			-	-	-	-	-
Disposals			-	-	-	-	-
Revaluations			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the year			-	-	-	-	-
16.3 Depreciation and impairments
	**Basis							Straight Line ("SL") or Reducing Balance
	** Rate

At beginning of the year			-	-	-	-	-
Disposals			-	-	-	-	-
Depreciation			-	-	-	-	-
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of year			-	-	-	-	-
16.4 Net book value
Net book value at the beginning	of the		-	-	-	-	-
year
Net book value at the end of the year			-	-	-	-	-

CC17a (Excel)

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16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year Last year

CC17a (Excel)

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16.9 Five year summary of heritage assets transactions

----- Start of picture text -----
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
Other -
Donations
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total additions - - - - -
Charge for impairment
Group A - - - - -
Group B - - - - -
Group C - - - - -
Other - - - - -
Total charge for impairment - - - - -
Disposals
Group A - carrying amount - - - - -
Group B - carrying amount - - - - -
Group C - - - - -
Other - - - - -
Total disposals - - - - -
----- End of picture text -----

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investments Other Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Investment properties Listed investments Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment)	- - Cost less impairment - - Fair value at year end £ - £ - - - - -
	- - -

Last year: Analysis of investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments

Total

Grand total (Fair value at year end+Cost less impairment)


Fair	value	at	year	end		Cost	less	impairment
		£						£
					-				-
					-				-
					-				-
					-				-
					-				-
					-				-
									-

CC17a (Excel)

21/02/2024

17.3 If your charity holds investment properties, please complete the following note:

	This year	This year		Last year
(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity
(ii) Name or independent valuer, if applicable, and relevant qualifications
(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds
(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
Analysis of current asset investments	This year			Last year
	£			£
Cash or cash equivalents			-		-
Listed investments			-		-
Investment properties			-		-
Social investments			-		-
Other investments			-		-
Total			-		-
17.5 Guarantees
		This year				Last year
Please provide details and amount of any guarantee made to or on behalf of a third party
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity's aims

CC17a (Excel)

21/02/2024

17.6 Concessionary loans

*Amount of concessionary loans received(Multiple* loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant** information ). Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. 17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. Amounts receivable after more than 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year	*Total* *Description*	This year £ Last year £ - - - - - - - -
		- -
	This year This year *Description* *Total*	This year £ Last year £ - - - - - -
		- -
		Last year Last year

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

18.1 Please state the carrying amount of stock and work in progress analysed between activities.	unt of stock and work in progress analysed between	unt of stock and work in progress analysed between
For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other trading activities: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Other: *Opening* - - - - - *Added in period* - - - - - *Expensed in period* - - - - - *Impaired* - - - - - *Closing* - - - - - Total this year - - - - - *Total previous year* - - - - - Work in progress 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Stock Donated goods This year Last year £ £	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Work in progress Stock Donated goods
	-	- - - -
		- - - - This year Last year £ £

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Note 19 Debtors and prepayments
*Please complete this note if the charity has any* *debtors or prepayments.* 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - 37,262.0 8,693.0 - -
	37,262.0 8,693.0

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year Last year £ £ - - - - - - - -
	- -

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - 15,231 1,649 - - - - - - - - - - - - - - 25,000 - - - Amounts falling due within one year Amounts falling due after more than one year
	40,231 1,649 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year *n/a*	This year Last year £ £ - - - - - - Last year *n/a*
		- -

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

21.2 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement. 21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified). 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure. Balance at the end of the reporting period Amounts added in current period Amounts charged against the provision in the current Unused amounts reversed during the period Balance at the start of the reporting period	n/a n/a *n/a* *n/a* *n/a* This year This year period	This year Last year £ £ - - - - - - - -
		- -
		n/a n/a *n/a* *n/a* *n/a* Last year Last year

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of
financial instruments (eg. debtors, creditors, investments
etc) to the charity's financial position or performance, for
example, the terms and conditions of loans or the use of
hedging to manage financial risk.
22.2 If the charity has provided financial assets as a form of
security, the carrying amount of the financial assets pledged
as security and the terms and conitions related to its pledge
should be given here.

n/a
n/a
n/a
This year
Last year
n/a

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

----- Start of picture text -----
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
Last year
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
----- End of picture text -----

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

----- Start of picture text -----
Description of item Estimate of financial effect
Last year
Description of item Estimate of financial effect
23.4 Other disclosures for contingent assets and/or liabilities
Please provide the following information where practicable:
This year Last year
Explain any uncertainties relating to the amount or n/a n/a
timing of settlement; and the possibilty of any
reimbursement
Where it is not practical to make one or more of these n/a n/a
disclosures, please state this fact
----- End of picture text -----

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 27,025 60,414 - -
	27,025 60,414

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's
exposure to credit risk (the risk of incurring a loss
due to a debtor not paying what is owed) , liquidity
risk (the risk of not being able to meet short term
financial demands) and market risk (the risk that
the value of an investment will fall due to changes
in the market) arising from financial instruments to
which the charity is exposed at the end of the
reporting period and explain how the charity
manages those risks.
25.2 Please give details of the amount of change
in the fair value of basic financial instruments
(debtors, creditors, investments (see section 11,
FRS 102 SORP)) measured at fair value through
the SoFA that is attributable to changes in credit
risk.

No exposure to market risk as all cash held at
bank. Liquidity risk is managed by managing
availability of funds taking into account timing
of cash payments. Debtors are from funders
and from Tiyeni CIO.
No exposure to market risk as all cash held
at bank. Liquidity risk is managed by
managing availability of funds taking into
account timing of cash payments. Debtors
are limited and from funders only.
No financial instruments measured at fair
value
No financial instruments measured at fair
value
This year
Last year

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made

Since the year end the Trustees of
Tieyni Fund have agreed to transfer
the activity of the Charity together
with its assets and liabilities to
Tieyni CIO. No date for the transfer
has yet been agreed and
preparations continue.
The activity and assets and
liabilities will transfer in full to Tieyni
CIO.
This year
Last year
Since the end of the year the Trustees of
Tiyeni fund have agreed to conclude the
transfer of activities to Tiyeni CIO in
March 2024
Tiyeni fund will cease to exist at the
conclusion of the 2023-24 financial year
with all activities and assets transferred
to Tiyeni CIO

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Measurement & Evaluation Evaluation & Benchmarking of the
(M&E) R technology - 6,000 - 6,000 - - -
DBF Training project in the Chiwamba
Chiwamba R Area 8,493 10,000 - 18,493 - - -
DBF Training project in the Mulanje
Chinyama/Mulanje R (previously named Chinyama) Area 2,209 44,526 - 46,735 - - -
Emsizini R DBF Training project in the Emsizini Area 36,399 6,452 - 42,851 - - -
Field Days R Holding of Field Days to promote DBF 2,881 500 - 3,381 - - -
Other DBF Training projects in various
Other R areas with restricted funds 1,166 5,557 - 6,723 - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 51,148 73,035 - 124,183 - - -
----- End of picture text -----*

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Measurement & Evaluation Evaluation & Benchmarking of the
(M&E) R technology 5,584 4,000 - 9,584 - - -
Chitipa R DBF Training project in the Chitipa Area 14,049 33,875 - 39,431 - - 8,493
DBF Training project in the Chiwamba
Chiwamba R Area - 10,220 - 10,220 - - -
DBF Training project in the Mulanje
Chinyama/Mulanje R (previously named Chinyama) Area 1,082 26,500 - 25,373 - - 2,209
Other DBF Training projects in various
Other R areas with restricted funds - 45,305 - 8,906 - - 36,399
910 14,963 - 11,826 - - 4,047
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 21,625 134,863 - 105,340 - - 51,148
----- End of picture text -----*

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

This year
	Reason for transfer and where endowment is converted to income,		Amount
		legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

Last year
	Reason for transfer and where endowment is converted to income,		Amount
		legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds

27.4 Designated funds

This year

Planned use	Purpose of the designation	Amount






Last year
Planned use	Purpose of the designation	Amount

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

*Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* Legal authority (eg order, governing document) *Please give details of why remuneration or other* *employment benefits were paid.* Name of trustee	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

CC17a (Excel)

21/02/2024

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

----- Start of picture text -----
No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 976 -
Subsistence 43 -
Accommodation 374 -
Other (please specify): Training costs for MW staff 305 -
Other (please specify): Employment advertisement costs - 575
TOTAL 1,698 575
Please provide the number of trustees reimbursed for expenses or who
had expenses paid by the charity 1 1
----- End of picture text -----

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)			TRUE

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

21/02/2024

Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
----- End of picture text -----

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

21/02/2024

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

21/02/2024

CHARITY COMMISSION FOR ENGLANO AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees TIYENI FUND On accounts for the year ended 31 March 2023 Charity no (if any) 1113274 Set out on page$ 1-48 I report to the trustees on my examination oftho accounts ofthe above charity ('Ihe Trust.) for the year ended 3110312023. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance wrth the requirements of the Charities Act 2011 {'Ihe ACV,). I report in respect of my exarnination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my éxamination, I have followed all Ihe applicable Directions given by the Charty Commission under sedion 14515){bl of the Act. Independent The charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by beirsg a qualified member of linsert name of applicable listed bodyl]. I have completed my examination. I confirm that no mat8rial matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with seclion 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 concerning Ihe form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that Ihe aGwuntS give a 'true and fair, view which is nol a matter considered as part of an independent examination. I have no concerns and hav8 corne across no oth8r matters in Gonnection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signod: Date: Name". Graham Bennett Relevanl prof8s5ional qualificatlon{s) or body (If any): F7fy IER Oct 2018

Address: CBM Accountants Limited 130 Bournemouth Road, Chandl8rs Ford, Eastleigh. S053 3AL Section 8 Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of chaiity accounts= directions and guidance for examiners). Glve here brlef details of any items that the examinerwishes to disclose. IER Oct 2018